IDAPA 35.01.01.830 — INFORMATION RETURNS (RULE 830)

Section 63-3037, Idaho Code
01.
In General. Information returns are not required to be filed with the Tax Commission except as
follows:
(4-6-23)
a.
Form 1098, Mortgage Interest Statement, if the property was located in Idaho.
(4-6-23)
b.
Form 1099-A, Acquisition or Abandonment of Secured Property, if the property was located in
Idaho.
(4-6-23)
c.
Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, if the property was
located in Idaho or the service was performed in Idaho.
(4-6-23)
d.
Form 1099-C, Cancellation of Debt, if the secured property was located in Idaho.
(4-6-23)
e.
Form 1099-MISC, Miscellaneous Income, if it was issued for transactions related to property
located or utilized in Idaho or for services performed in Idaho.
(4-6-23)
f.
Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA's,
Insurance Contracts, etc., if Idaho income tax was withheld.
(4-6-23)
g.
Form 1099-S, Proceeds From Real Estate Transactions, if it was issued for transactions related to
property located in Idaho.
(4-6-23)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 855
Page 115
h.
Form W-2G, Certain Gambling Winnings, if the gambling took place in Idaho.
(4-6-23)
i.
Form 1099-NEC, Nonemployee Compensation, if it was issued for services performed in Idaho.
(4-6-23)
j.
Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, if the income is from
Idaho sources.
(4-6-23)
02.
Submitting Returns. Information returns must be submitted to the Tax Commission through
electronic filing or on a paper copy of federal Form 1099.
(4-6-23)
03.
Due Date of Information Returns. Information returns are made on a calendar year basis. The due
date for information returns submitted through electronic filing or on paper is the last day of February following the
close of the calendar year.
(4-6-23)
04.
Voluntary Withholding. Each person who withholds Idaho income tax from amounts reported on
information returns required by Section 63-3037, Idaho Code, must:
(4-6-23)
a.
Obtain an Idaho withholding account number as required by Rule 870 of these rules; and (4-6-23)
b.
Submit an annual reconciliation return to the Tax Commission and comply with the requirements
provided for filing of annual reconciliation returns as discussed in Rule 872 of these rules. The reconciliation return
must report amounts paid during the preceding calendar year and reconcile the state income tax withheld with the tax
remitted for the preceding calendar year. The reconciliation return must be filed on or before the last day of January.
(4-6-23)