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I am an employer. Must I submit my employees' Forms W-2, W-2c, W-2G, and 1099 to IDOR electronically?
Forms W-2, W-2c, and W-2G are required to be electronically filed with Illinois.
Starting with the 2019 tax year, Forms 1099-K must be submitted electronically to the Illinois Department of Revenue if you are required by the Internal Revenue Service to electronically submit Forms 1099-K. Starting with the 2020 tax year and after, Forms 1099-K must be submitted electronically to Illinois when four or more separate transactions exceed $1,000, or if you are required by the IRS to electronically file forms 1099-K. These requirements are specific for Forms 1099-K issued to payees with Illinois addresses.
1099 forms (other than Form 1099-K) are not included in the electronic filing mandate or required to be submitted to Illinois, unless we request them. Payers who issue 1099 forms, which report Illinois income tax withheld, may voluntarily file these forms electronically through the Illinois FIRE Electronic Transmittal Program or through MyTax Illinois. We do not accept W-2s, W-2cs, W-2Gs, and 1099s submitted by mail.
For detailed information and updates, refer to Publication 110, W-2, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers, FY 2020-14, New Illinois Electronic Filing Requirements for Issuers of Forms 1099-K and the W-2 and 1099 Electronic Filing Program page on our website, tax.illinois.gov.