- Types of employees
- Help for the self-employed and retired
- Apply for a withholding account
- Income you must withhold on
- Income you don't have to withhold on
- Types of withholding forms
- Computing withholding
- Filing withholding returns
- – Filing information returns (1099s, 1098, W-2Gs)
- – Filing Form 910
- – Filing Form 967
- Ways to pay; Recordkeeping
- Laws and Rules; Agency contacts
- Forms, Guides and Tables »
This guide explains income tax withholding requirements for employers.
You must have an Idaho withholding account if you have an employee earning income while in Idaho. This applies to all employees, including agricultural, household help and family members. You must also have a withholding account if you choose voluntarily to withhold Idaho income tax for an Idaho resident working outside of Idaho.
If you have employees or withhold Idaho income tax and don't register for a withholding account, you're subject to a civil penalty of $100 per day.
An employer is any person, business or organization that an individual performs any service for as an employee. This includes religious, educational, charitable, and social organizations or societies, even if the organizations are exempt from paying income taxes.