Form 1099 - IRS Information Returns
Illinois does not require the 1099 filing with the state
What Is The User Responsible For?
Payers must maintain withholding income tax forms W-2G and 1099 as records for a period of three years from the due date or payment of the tax, whichever date is later. Do not mail these forms to Illinois unless they are specifically requested. You are required to make these forms available to the state if and when they are requested.