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illinois-filing

Filing Requirement

Illinois State Filing Rules Based on Form Type:

Form 1099-MISC

Miscellaneous Information

Illinois does not require this form unless it has been specifically requested. However, payers reporting Illinois income tax withheld for an individual may voluntarily file.

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Form 1099-NEC

Nonemployee compensation

Illinois does not require Form 1099-NEC unless IDOR requests it. The form may be voluntarily submitted electronically using an accepted Illinois filing method.

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Form 1099-K

Payment Card and Third-Party Network Transactions

Electronically file this form for payees with an Illinois address only when either the issuer is required by the IRS to electronically file the form, or the payee has four or more separate transactions that exceed $1,000. File directly through the state’s bulk filing method by March 31, 2027

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Form 1099-B

Proceeds From Broker and Barter Exchange Transactions

Illinois does not require this form unless it is requested by IDOR. However, voluntary filing through electronic means using Illinois bulk filing method is accepted.

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Form 1099-R

Distributions From Pensions and Retirement Plans

Illinois does not require Form 1099-R unless IDOR specifically requests it. Though voluntary filing is available when the form reports Illinois income tax withheld for an individual.

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Form 1099-INT

Interest Income

Illinois does not require this form unless IDOR requests it. A payer reporting Illinois withholding for an individual may voluntarily file the form through an accepted state filing method.

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Form W-2G

Certain Gambling Winnings

Illinois requires electronic filing of Form W-2G through an approved Illinois bulk filing method on or before March 31, 2027. Paper filing is not accepted unless instructed otherwise.

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Form W-2

Wage and Tax Statement

Illinois requires electronic filing of Form W-2 by February 1, 2027 (January 31 falls on Sunday). Household employers filing Form IL-1040 are exempt, but those reporting employee income on Form IL-941 must file. A payer without internet access or facing hardship can request a waiver using Form IL-900-EW

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2026TY Deadlines for Filing Illinois Information Returns

Illinois Form 1099 February 1, 2027 (January 31, 2027, falls on Sunday, so the deadline moves to the next business day)
Illinois Form 1099-NEC and Form W-2 March 31, 2027 (Both forms must be submitted electronically when the applicable Illinois filing requirement is met)

Note:

Illinois does not have a general direct filing deadline for Forms 1099 other than Form 1099-K since those forms are not required unless IDOR requests them.

Federal recipient statements for most 2026TY Forms 1099 and electronic filing of Form 1099-NEC, are due February 1, 2027. Forms 1099-B and 1099-S, and Form 1099-MISC (with boxes 8 or 10) are due February 16, 2027, (February 15, 2027, is a federal holiday).

Illinois bulk-file transmissions are considered complete only if the filer receives an Accepted acknowledgement sent by IDOR.

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Illinois Filing Scenario For Information Returns

Scenario CF/SF Participation & Filing Method Direct State Filing/Pricing
1099-MISC Not generally required unless IDOR requests it. Voluntary electronic filing is available, for individual recipients when Illinois tax was withheld. $0.99 Per form
1099-NEC Not generally required unless IDOR requests it. A voluntary Illinois submission may be filed electronically. $0.99 Per form
1099-K Direct Illinois electronic filing is required when either the issuer is federally required to e-file Form 1099-K or the payee has 4 or more transactions over $1,000. $0.99 Per form
1099-B Not generally required unless IDOR requests it. A voluntary Illinois submission may be filed electronically. $0.99 Per form
1099-R Not generally required unless IDOR requests it. A payer may voluntarily e-file if Illinois income tax was withheld. $0.99 Per form
1099-G Not generally required unless IDOR requests it. A voluntary Illinois submission may be filed electronically. $0.99 Per form
1099-INT Not generally required unless IDOR requests it. A payer may voluntarily e-file when Illinois income tax was withheld. $0.99 Per form
W-2G Mandatory direct electronic Illinois filing required by March 31, 2027. $0.99 Per form
W-2 Requires direct electronic filing by February 1, 2027. $0.99 Per form

Illinois State Filing Key Rules & Guidelines

Form 1099-K:

Illinois requires a direct filing for an Illinois payee if Form 1099-K was electronically filed, or the payee has four or more separate transactions over $1,000.

Other Forms 1099:

Illinois does not require Forms 1099 unless IDOR requests them. Though voluntary filing is available for these forms.

Forms W-2 and W-2G:

Form W-2G must be filed directly with Illinois. Form W-2 is generally subject to direct electronic filing, except for the household-employer exception described above, or there is an approved hardship/no-internet waiver.

An approved waiver relieves the electronic-filing mandate but does not authorize paper filing. Do not submit paper, PDF, spreadsheet, magnetic-media, or emailed returns unless IDOR specifically requests them.

Federal versus state systems:

For tax year 2026 forms filed in 2027, the federal returns are filed through IRS IRIS (FIRE system is being phased out). The Illinois FIRE Electronic Transmission Program is a separate state system and is not affected by the IRS changes.

Proof, reconciliation, and retention:

Use an accepted acknowledgement as proof of filing for bulk submissions.

Do not forget to reconcile Illinois withholding reported on Forms W-2, W-2G, and 1099 with Line 2 of the Forms IL-941. Always retain the forms and withholding records for three years.

State Filing Corrections Pricing

Correction Type Filing Instruction Pricing
1099 Corrections Electronically correct a required or previously submitted form $0.99 per form
W-2C corrections File electronically as soon as possible after discovering an error $0.99 per form

Correction note: Do not submit an unnecessary Illinois correction for a Form 1099 that was never required or filed with IDOR. Federal returns are corrected separately through IRS IRIS.

Illinois Form W-2C is due as soon as possible after an error is discovered. Keep the Illinois filing confirmation or, for a bulk submission, the Accepted acknowledgement with the payer's records.

OBBBA update

OBBBA State Conformity: What Illinois 1099 Filers Need to Know

Illinois follows the federal Internal Revenue Code for the taxable year. That means federal tax law serves as the starting point, but applies its own Illinois-specific additions, subtractions, and express decoupling provisions.

The Public Act 104-0468 decouples Illinois from the federal IRC Section 1202 qualified small business stock exclusion. The state income tax adjustment does not change Illinois’ information return filing rules.

OBBBA increased the minimum federal reporting threshold (under IRC Sections 6041 and 6041A) from $600 to $2,000 for certain payments made in 2026. It also restored Form 1099-K third-party network threshold to payments over $20,000 and 200+ transactions.

Unlike the federal government, Illinois applies its own Form 1099-K filing thresholds. For an Illinois address payee, direct electronic filing is required when federal electronic filing requirements apply, or the payee has four or more transactions over $1,000. This Illinois test can be triggered below the federal payee-level TPSO threshold.

OBBBA has not made Forms 1099-MISC, 1099-NEC, 1099-B, 1099-R, or 1099-INT filing mandatory for Illinois. IDOR continues to state that Forms 1099, other than 1099-K, are not required unless requested by the state.

Illinois requires electronic filing of Form 1099-K when the state reporting threshold is met. The state also requires Form W-2G to be filed electronically. Illinois generally requires electronic filing of Form W-2. However, household employers reporting household employee income on Form IL-1040 do not have to file, while those reporting it on Form IL-941 have to file.

No. IDOR does not require Form 1099-NEC filing unless specifically requested. The payer must still file the federal Form 1099-NEC.

Electronically file Form 1099-K with an Illinois address when either the issuer is required by the IRS to electronically file federal Form 1099-K, or the payee has four or more separate transactions that are more than $1,000.

Forms W-2 are due February 1, 2027. While Form W-2G and required Form 1099-K are due March 31, 2027.

File Form 1099-K electronically with Illinois through the approved bulk-filing method. Tax1099 also supports direct Illinois e-filing for Form 1099-K.

Do not rely on a federal submission to satisfy an eligible Illinois Form 1099-K, W-2G, or W-2 filing. Those returns must be filed directly with Illinois using the applicable state electronic method.

No separate annual state transmittal form is filed with an electronic 1099 submission. For a bulk submission, use the required electronic file structure and retrieve an Accepted acknowledgement.

IDOR Publication 110 states that failure to electronically file Forms W-2, W-2c, or W-2G without an approved waiver can result in a $5 penalty per form. Businesses making a reasonable and good-faith effort to meet the W-2G and 1099-K deadline will not be penalized.

Illinois generally uses federal Internal Revenue Code terms, with federal tax law serving as the baseline but retains its own Illinois-specific additions, subtractions, and express decoupling provisions. Public Act 104-0468 decouples Illinois from the federal Section 1202 qualified small business stock exclusion for tax years ending on or after December 31, 2026. Note that OBBBA's federal information returns changes do not replace Illinois's Form 1099-K filing trigger.

Yes. Tax1099 supports preparation and electronic filing workflows for applicable federal returns and supported direct Illinois filing scenarios, including required Forms 1099-K, W-2G, W-2, and voluntary state submissions.

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