Idaho Publishes Updated W-2 & 1099 e-Filing Specifications for TY 2020

Paul Ogawa
January 12, 2021

The Idaho State Tax Commission recently published updated e-Filing guides for information returns, specifically W-2 and 1099 reports. These publications contain instructions, guidance, and specifications for filing these information return types electronically with the state.

There are several updates to these publications, which are as follows:

1099 e-Filing Guide:

  • Instructions for 1099s with Idaho Withholding (p. 6): Form 1099-NEC was added to the list of 1099s to which the B-Record modifications on this page are applicable when reporting to Idaho.

  • End of Payer C – RV Record Layout (p. 8): RV Position 662-672 was renamed from “Penalty for Late Filing” to “Statement Penalty for Late Filing”.

  • Step-by-Step Instructions for Creating an RV Record: this section was replaced with a reference to the TAP 1099 upload menu tool that will now create the RV record for the taxpayer (previously this section was populated with written instructions).

  • Field Position & Requirements for the Field (p. 11): This chart provides field position requirements for the RV record and was added to this publication for TY 2020.

  • Commonly Asked Questions and Answers (p. 14): Q&A #8 provides a detailed list of required 1099s and the conditional threshold that trigger a filing requirement.

W-2 e-Filing Guide:

  • Instructions for Creating an RV Record Using the TAP Tool (p. 13): this page was added to announce the creation tool for the RV record through the ID TAP portal.

  • Commonly Asked W-2 Questions and Answers (p. 14): Q&A #4 was updated to require e-filing with Idaho if required to e-file with the IRS and allow filing by paper or electronic means when an employer is required to e-file with the IRS but has less than 50 employees.

    • This is largely a restatement of the previous e-filing requirement using different phrasing.

To review the 1099 e-Filing guide, click here. To review the W-2 e-Filing guide, click here.

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Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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