No. Forms 1099 are not included in the electronic filing mandate or required to be submitted to Illinois, unless we request them. Payers who issue Forms 1099, which report Illinois income tax withheld, may voluntarily file these forms electronically through the Illinois FIRE Electronic Transmittal Program or through MyTax Illinois. If you do not electronically file Forms 1099, maintain these records for a period of three years from the due date or payment of the tax, whichever is later. Do not submit any paper returns, media storage devices (magnetic or optical) or email files unless we specifically request them. You must make them available to us if and when we request them.