​Preface

The Idaho State Controller's Office (SCO) processes vendor payments on behalf of state agencies.  Each state agency is responsible for the accuracy of their payments.

​​​Definitions

​A 1099 form is used to document income received outside of a permanent salaried job. Organizations making these types of payments are required to distribute this tax form to recipients by Jan. 31 each year.

Form 1099-MISC is used to report miscellaneous payments such as rent, awards, royalties, medical and health care payments, and more.

Form 1099-NEC reports nonemployee compensation. Payments for services performed for a trade or business by people not treated as its employees

Policy

​​The State Controller's Office will submit forms 1099 MISC and 1099 NEC to the Internal Revenue Service on behalf of state agencies under the State of Idaho EIN. Agencies are responsible for the accuracy of the financial information used for submitting these 1099's.

1099 information being reported directly to the IRS by an agency must be sent under their Federal EIN number.​

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