Electronic W-2 and 1099 Transmittal Programs

Electronic filing of Forms W-2 and W-2c is mandatory. The Illinois Department of Revenue does not accept Forms W-2 and W-2c that are submitted by mail. Payroll providers and employers must electronically submit Forms W-2 and W-2c using one of the following methods:

• MyTax Illinois -
  • NEW Non-Login Version: This new bulk upload method does not require a MyTax Illinois account and allows both transmitters and taxpayers to submit properly formatted files - see IDR-986, Forms W-2 and W-2c Electronic Transmission Program Guide for formatting requirements. The new bulk upload does not mimic the standard transmission process. For details on use, see IDR-996, MyTax Illinois Non-Login Bulk Upload Submission Guide, EFW2/EFW2C/FIRE Format.
  • LOGIN Version: If you do not have a MyTax account, you must sign up for one. You will need to log into your MyTax account to enter all of the information on the Forms W-2s and W-2c and submit them to Illinois. This method is ideal for employers that have a small number of employees and do not want to use third-party software. For more information, see the MyTax Illinois Guide for Filing Forms W-2 and 1099.
  • The following guides will assist you in creating and submitting comma separated value files using the login version only:
    • Comma Separated Value Instructions for Form W-2 – MyTax Illinois
      
    • Comma Separated Value Instructions for Form W-2c – MyTax Illinois 

• Forms W-2 and W-2c Electronic Transmission Program - Your file must be developed following the Social Security Administration’s Specifications (EFW2 and EFW2C) for Filing Forms W-2 Electronically, and the additional Illinois requirements in the IDR-986, Forms W-2 and W-2c Electronic Transmission Program Guide.

W-2s must be submitted to the Illinois Department of Revenue no later than January 31 of the year following the year of the withholding.

Any time a due date falls on a weekend or state recognized holiday, we adjust the due date to the next business day.

• FY 2018-18, Electronic Filing Requirement for Withholding Income Tax
• Publication 110, Forms W-2, W-2c, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers, including New 1099-K Electronic Filing Requirements
• 86 Ill. Admin. Code Section 100.7300(b)(2)

Electronic filing of Forms W-2G is mandatory. The Illinois Department of Revenue does not accept Forms W-2G that are submitted by mail. Issuers of Form W-2G must electronically submit these forms to us using one of the following methods:

• MyTax Illinois — 
  • NEW Non-Login Version: This new bulk upload method does not require a MyTax Illinois account and allows both transmitters and taxpayers to submit properly formatted files - see IDR-987, Forms W-2G and 1099 Illinois Electronic Transmission Program Guide for formatting requirements. The new bulk upload does not mimic the standard transmission process. For details on use, see IDR-996-MyTax Illinois Non-Login Bulk Upload Submission Guide, EFW2/EFW2C/FIRE Format.
  • LOGIN Version: If you do not have a MyTax account, you must sign up for one. You will need to log into your MyTax account to enter all of the information on the Forms W-2G and submit them to Illinois. This method is ideal for issuers that do not have many forms to submit and that do not want to use third-party software. For more information, see the MyTax Illinois Guide for Filing Forms W-2 and 1099.
  • The following guide will assist you in creating and submitting comma separated value files using the login version only:
    • Comma Separated Value Instructions for Form W-2G – MyTax Illinois

• W-2G and 1099 Illinois FIRE Electronic Transmission Program - Your file must be developed following the Internal Revenue Service’s Filing Information Returns Electronically (FIRE) format, and the additional requirements in the IDR-987, Forms W-2G and 1099 Illinois Electronic Transmission Program Guide.

W-2Gs must be submitted to the Illinois Department of Revenue no later than March 31 of the year following the year of the withholding.

Any time a due date falls on a weekend or state recognized holiday, we adjust the due date to the next business day.

Businesses that make a reasonable and good faith effort to comply with the deadline will not be penalized.

• FY 2020-14, New Illinois Electronic Filing Requirements for Issuers of Forms 1099-K
• Publication 110, Forms W-2, W-2c, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers, including New 1099-K Electronic Filing Requirements

For the 2020, 2021, 2022, and 2023 reporting periods, you are required to submit Forms 1099-K issued to a payee with an Illinois address electronically if:

• you are required by the IRS to electronically file Forms 1099-K; or
• the payee has four or more separate transactions, and the cumulative total exceeds $1,000.

Note: For reporting periods beginning on or after January 1, 2022, the American Rescue Plan Act of 2021, Public Law 117-2, reduced the reporting amount for Form 1099-K to $600 with no minimum number of transactions. However, according to IRS Notice 2023-10, issued December 23, 2022, the IRS is postponing implementation of the $600 reporting threshold for reporting periods beginning on January 1, 2022.

Following feedback from taxpayers, tax professionals and payment processors and to reduce taxpayer confusion, the Internal Revenue Service released Notice 2023-74 announcing a delay of the new $600 Form 1099-K reporting threshold for third party settlement organizations for calendar year 2023. As the IRS continues to work to implement the new law, the agency will treat 2023 as an additional transition year. Given the complexity of the new provision, the large number of individual taxpayers affected and the need for stakeholders to have certainty with enough lead time, the IRS is planning for a threshold of $5,000 for tax year 2024 as part of a phase-in to implement the $600 reporting threshold enacted under the American Rescue Plan (ARP).

All other Forms 1099 are not included in the electronic filing mandate or are not required to be submitted to Illinois unless we request them. The Illinois Department of Revenue does not accept Forms 1099-K submitted by mail if you are mandated to electronically submit them. Currently, issuers of Form 1099-K can electronically submit them using the following methods:

• W-2G and 1099 Illinois FIRE Electronic Transmission Program via the Gateway — Your file must be developed following the Internal Revenue Service's Filing Information Returns Electronically (FIRE) format, and the additional requirements in the IDR-987, Forms W-2G and 1099 Electronic Transmission Program Guide.  For more information on using the HttpsPost Utility Program to submit Forms W-2G and 1099, please see the Forms W-2G and 1099 Electronic Transmission Program Guide.
  
• NEW Non-Login Bulk Upload on MyTax Illinois: This method does not require a MyTax Illinois account and allows both transmitters and taxpayers to submit properly formatted files – see IDR-987, Forms W-2G and 1099 Illinois Electronic Transmission Program Guide for formatting requirements. The new bulk upload does not mimic the standard transmission process. For details on use, see IDR-996, MyTax Illinois Non-Login Bulk Upload Submission Guide, EFW2/EFW2C/FIRE Format.   

1099-Ks must be submitted to the Illinois Department of Revenue no later than March 31 of the year following the year of the withholding.

Any time a due date falls on a weekend or state recognized holiday, we adjust the due date to the next business day.

Businesses that make a reasonable and good faith effort to comply with the deadline will not be penalized.

• FY 2020-14, New Illinois Electronic Filing Requirements for Issuers of Forms 1099-K
  
• Publication 110, Forms W-2, W-2c, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers, including New 1099-K Electronic Filing Requirements

As noted above, not included in the electronic filing mandate are all other Forms 1099 that have been sent to individual Illinois recipients. You are not required to submit them to Illinois unless we request them. Issuers of Forms 1099 (other than Form 1099-K) that have been sent to individual Illinois payees can electronically submit these forms using one of the following methods:

• MyTax Illinois — 
  • NEW Non-Login Bulk Upload on MyTax Illinois: This method does not require a MyTax Illinois account and allows both transmitters and taxpayers to submit properly formatted files - see IDR-987, Forms W-2G and 1099 Illinois Electronic Transmission Program Guide for formatting requirements. The new bulk upload does not mimic the standard transmission process. For details on use, see IDR-996, MyTax Illinois Non-Login Bulk Upload Submission Guide, EFW2/EFW2C/FIRE Format.
  • LOGIN Version: If you do not have a MyTax account, you must sign up for one. You will need to log into your MyTax account to enter all of the information on the Forms 1099 and submit them to Illinois. This method is ideal for issuers that do not have many forms to submit and that do not want to use third-party software. For more information, see the MyTax Illinois Guide for Filing Forms W-2 and 1099.
  • The following guide will assist you in creating and submitting comma separated value files using the login version only:
    • Comma Separated Value Instructions for Form 1099 – MyTax Illinois
      

• W-2G and 1099 Illinois FIRE Electronic Transmission Program — Your file must be developed following the Internal Revenue Service's Filing Information Returns Electronically (FIRE) format, and the additional requirements in the IDR-987, Forms W-2G and 1099  Electronic Transmission Guide.

• Publication 110, Forms W-2, W-2c, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers, including New 1099-K Electronic Filing Requirements

You must maintain employee Forms W-2, W-2c, W-2G, 1099 series, or other withholding tax records for a period of three years from the due date or payment date, whichever is later.