Idaho has released its electronic W-2 and 1099 filing specifications.
There are no changes to the electronic specifications themselves.
There are some filing direction changes. Firstly, Idaho has adopted the federal e-filing threshold: if a party is reporting 10 or more information returns, it must file those returns (W-2s and 1099s) electronically. Second, Idaho now requires filing of form 1042-S when that form reports Idaho withholding.
There are also some minor changes to contact information provided in the documents.
W-2 remain due to the state by January 31st, and 1099s are due by February 29th.
To review Idaho’s W-2 specs, see this link.
To review Idaho’s 1099 specs, see this link.
