Security forces in Kirkuk found the dead bodies of two men outside Kirkuk on Tuesday after they had gone missing the day before.
The to men were later confirmed to had been kidnapped by the Islamic State (IS) from Khatouniya village near Riyadh district of Kirkuk.
Villagers said IS had kidnapped them for their alleged links with government forces.
IS has recently stepped up terrorist activities in the west of Kirkuk province, where mainly Shia militias of Hashd al-Shaabi are in control.