Semimonthly Withholding Accounts
Updated publications (originally updated in 11-2013; some have had subsequent updates)
- Form 910 Instructions (10-21-2015)
- Idaho Annual Withholding Report Instructions (10-28-2015)
- Due Dates for sales/use, sales tax-related taxes and fees, and withholding accounts (11-03-2015)
- A Guide to Idaho Income Tax Withholding (07-30-2015)
- 2014 Electronic Information Return 1099 Reporting Manual (12-02-2014)
- 2014 W-2 Electronic Reporting Manual (11-12-2014)
- 2013 W-2 Electronic Reporting Manual (11-26-2013)
Filing changes to split-monthly income tax withholding accounts
As of January 1, 2014, employers with annual income tax withholding of $240,000, or an average of $20,000 per month, will no longer pay income tax withholding on a split-monthly basis. Instead, they will:
- Change to a semimonthly (twice monthly) filing frequency and
- Make income tax withholding payments twice a month
The periods for the semimonthly filing frequency are:
- 1st period. The 1st – 15th of the month, with payment due by the 20th of the same month.
- 2nd period. The 16th – the last day of the month, with payment due by the 5th of the following month.
Example: For the period January 1-15, payment is due by January 20. For the period of January 16-31, payment is due by February 5. (If the due date falls on a weekend or holiday, the payment is due by the next business day.)
The new filing requirement aligns the filing periods on a calendar-year basis, which should simplify the annual reconciliation process. The change comes as the result of a survey of split-monthly filers and a subsequent Idaho law change.
What if my business has payroll only once a month?
Even if you have payroll only once a month, you'll still be required to file Form 910 payments twice a month. You'll need to file a "zero" Form 910 payment for the period of the month in which no payroll occurred.
Example: If there was payroll on January 6, you'll make a Form 910 payment for the period of January 1–15. You'll file a "zero" Form 910 payment for the period of January 16–31.
Will this filing change affect my last split-monthly payment for 2013?
Yes. Your last split-monthly payment for December 2013 should only report income tax withholding for the last two weeks of December, and is due by January 21, 2014.
What is the first due date for the new semimonthly filing cycle?
- The first semimonthly payment for the period of January 1-15 is due by January 21, 2014.
- The last split-monthly payment (period of December 16–31, 2013) and the first semimonthly payment (January 1–15, 2014) are both due by January 21, 2014. You should make a separate payment for the two filing periods.
Will I continue to receive paper 910 forms under the new semimonthly filing cycle?
Yes. If you currently receive paper 910 forms, you'll get six 910 forms for each quarter of the calendar year—one for each filing period. We'll mail you the 910 forms for the first quarter in mid-December.
Will this filing change affect my Form 967, Idaho Annual Withholding Report?
Yes. You'll no longer have to report payments for January 1–15 on line 3c of the Form 967. Line 3c is no longer in use for tax year 2013, as you'll begin reconciling your Idaho withholding payments on a calendar-year basis starting with tax year 2014.
If I file my Form W-2s and Form 967 electronically, will I be affected by this change?
Yes. To accommodate the new semimonthly filing requirements, minor changes were made to the W-2 Electronic Reporting Manual (EPB00668) for tax year 2013. (See "Updated publications," above.)
If I have questions, whom do I contact?
If you have questions about the new semimonthly filing change, please contact us.