Withholding Paying

Electronic funds transfer (EFT)

You can make an EFT of money from one bank to another through either ACH debit or ACH credit.

ACH debit

You authorize us to withdraw a specific amount on the date you choose.

ACH credit

You tell your bank how much to send us and when to send it. Your bank might charge a fee for this service.

  • Contact us and ask for the ACH Credit Addenda and Bank Information form.
  • You can contact us by email at EFT@tax.idaho.gov or by fax at (208) 334-7625.

Other online methods

Credit card

Use a credit card to make payments under $100,000 to the State of Idaho. We accept American Express, Discover, MasterCard, and Visa.

Note: Our third-party provider charges a convenience fee.

  • Register with Tyler Idaho.
  • Use your TAP account.
  • Phone us at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.

E-check

Make electronic check payments under $100,000 from your own checking or savings account.

Note: Our third-party provider charges a convenience fee.

By mail

Check or money order

Make your check or money order for payments under $100,000 payable to the Idaho State Tax Commission. Never send cash. Mail a Form 910 and your payment to: Idaho State Tax Commission, PO Box 76, Boise ID 83707-0076.

The envelope must be postmarked by the due date.

Late payments

You’ll owe penalty and interest in either of these situations:

  • Your payment is late.
  • Your payment is less than the tax withheld.

You can use the Penalty and Interest Estimator to learn the approximate amount due.

Penalty

The minimum penalty is $10. The maximum penalty is 25% (.25) of the tax due. We determine penalty as follows:

  • If you don’t file your withholding payment on or before the due date, you owe a penalty of 5% (.05) of the tax due for each month that passes until you make the payment.
  • If you made a payment on time but underpaid the tax, the tax due is subject to a penalty of one-half of 1% (0.5% or .005) of the tax due for each month that passes until you make the payment.

Interest

Interest accrues on the unpaid tax from the due date for each month until the date you paid. The interest rate changes each year.