Idaho Lowers Information Return Electronic Filing Threshold

Implementation Date: January 1, 2024

Starting with 2023 information returns filed in 2024, an employer that files a total of 10 or more information returns, including Forms W-2 and 1099,  is required to file them electronically with the Idaho Tax Commission. The threshold is lowered from 50 or more Idaho information returns to conform with the lower federal electronic filing threshold.

Employers who are required to file W-2s electronically with the IRS and have 50 or more employees working in Idaho should also file them electronically with Idaho.

Forms W-2 must be filed by January 31. Forms 1099 must be filed by February 29.

Form W-2 E-Filing Guide (December 2023).