According to a supervisor with the Idaho Tax Commission, the deadline for filing 2016 Forms remains at February 28, 2017, confirming that the information contained in the updated Idaho A Guide to Idaho Income Tax Withholding (rev. 6-22-2016) is correct. (Email response to inquiry, July 2016.)

According to the representative, 2016 Forms 1099 reporting income tax withholding may be filed with the 2016 Forms W-2 and 967, Idaho Annual Withholding Report, due by January 31, 2017, or with the 2016 Forms 1099 and an amended Form 967 due by February 28, 2017.

The Tax Commission plans to submit proposed legislation to the Idaho State Legislature during the 2017 legislative session (set to convene on January 9, 2017) that would in the future change the Forms 1099 due date to January 31 consistent with the filing due date for Forms W-2 and 967.

Legislation changed the Form W-2 deadline to January 31 to match federal

As we reported previously, beginning with calendar year 2016, employers must file Form 967 and Forms W-2 by January 31, 2017 (rather than the previous due date of the last day of February). This applies to both paper and electronic filers. (HB 352, signed by the governor on March 1, 2016.)

Although the new Idaho Form W-2 deadline conforms state law with the federal legislation enacted last year under the Protecting Americans from Tax Hikes (PATH) Act of 2015. (Public Law 114-113.), it does not conform to the accelerated due date for Forms 1099-MISC issued for self-employment income.

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