​​​​​​1099 Reporting Fiscal Policy​


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 – Not an all-inclusive list of 1099 forms.  Refer to IRS for current regulatory forms.

1099: 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.

State of Idaho Employer Identification Number (EIN): The federal identification number the SCO uses to report information to the respective tax entities on behalf of the State of Idaho as a whole is 82-6000952.   

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 82-6000952. 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 its Federal EIN number, not 82-6000952​.