Idaho State Tax Commission

Withholding

tax.idaho.gov/wh

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.

Employer defined

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.

Read this chart to see if you need to withhold Idaho income tax.

Page last updated March 28, 2019. Last full review of page: February 19, 2019.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.