State filing

Illinois 1099 filing requirements

Illinois does not require Forms 1099-NEC or 1099-MISC to be filed with the state at all. Form 1099-K is the exception, and it has its own trigger.

Last updated September 30, 2026

Illinois is the shortest of these nine guides, because the Department of Revenue's answer is short. Forms 1099 other than the 1099-K are not required to be submitted to Illinois at all.

It is worth reading the sentence itself, because it also disposes of the electronic-filing question in the same breath.

“All other Forms 1099 are not included in the electronic filing mandate nor are they required to be submitted to Illinois, unless we request them.”

Illinois Department of Revenue, Publication 110 (R-01/26)

The short version

Is a state filing required?: No, for 1099-NEC and 1099-MISC. Yes, for 1099-K. The Department reserves the right to request the others.
May you file anyway?: Yes. Payers who issue Forms 1099 to individuals reporting Illinois income tax withheld may file voluntarily, through the Illinois FIRE Electronic Transmission Program or MyTax Illinois; forms issued to businesses may be filed voluntarily through the transmission program using the payee's TIN.
The 1099-K rule: Required electronically for a payee with an Illinois address if you are federally required to e-file Forms 1099-K, or if the payee has four or more separate transactions and the cumulative total exceeds $1,000. Due March 31.
Does CF/SF apply?: Illinois does not appear in the IRS's table of CF/SF participating states, and the Department's own pages do not address the program except as a Publication 1220 record-layout detail. Given that nothing is required, the question is largely moot.
Reconciliation: No 1099 reconciliation form. Withholding is reconciled against the quarterly Form IL-941. The Department asks you to reconcile the total withheld from Forms W-2, W-2G and 1099 with line 2 of your IL-941s for the year.
File format: For anything you do file, IRS Publication 1220 specifications plus Illinois record requirements; the Federal/State code for Illinois in the B record is 17.

What to do with a state that asks for nothing

Write it down. The most expensive version of an Illinois 1099 process is the one where nobody on the team knows whether the state is on the list, so someone files defensively every January and someone else spends an hour each season re-deciding.

Do keep the voluntary channels in mind for one case: a client with Illinois withholding on a 1099 has a reconciliation to survive, and filing the statements voluntarily is one way to make the IL-941 arithmetic defensible if the Department ever does ask.

And note the phrase "unless we request them". Not required is not the same as not retained. The underlying records still have to exist.

Why Illinois appears here at all

We wrote these nine guides because they are the states our customers' clients actually live and work in. Where a state's rule is unresolved on the state's own published pages, this article says so rather than picking an answer.

Sources

Every factual claim above comes from one of these, and each links to the publication it was read from.

1.Illinois Department of Revenue, Publication 110 (R-01/26), W-2, W-2c, W-2G and 1099 filing requirements · read September 15, 2026 · that other Forms 1099 are not required, the voluntary filing channels, the 1099-K trigger and March 31 date, and the IL-941 reconciliation instruction
2.Illinois Department of Revenue, Forms W-2G and 1099 Electronic Transmission Program Guide (IDR-987, R-12/2025) · read September 15, 2026 · the Publication 1220 basis, the Illinois Federal/State code 17, and the optional K record
3.IRS, Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes · read September 15, 2026 · which states participate in CF/SF, and the caveat that each state's own requirements are the issuer's to verify
4.IRS, Topic no. 804, Combined Federal/State Filing (CF/SF) program · read September 15, 2026 · “The IRS acts as a forwarding agent only. It is the issuer's responsibility to contact the appropriate state(s) for further information.”
5.SimplifyGigTax, what this product files · Forms 1099-NEC, 1099-MISC and 1099-K e-filed with the IRS through IRIS, with Copy B and corrections; a state upload file generated for the states that want one, for the firm to upload itself; the Combined Federal/State election per payer, off until the firm turns it on; nothing transmitted to a state by the product