Idaho State Tax Commission

Withholding

tax.idaho.gov/wh

Apply for a withholding account

You must have a federal Employer Identification Number (EIN) before you apply for an Idaho withholding account. Apply for an EIN with the IRS.

After you have your EIN, visit our Idaho Business Registration Information guide. Follow the instructions to register for an Idaho withholding account.

Use the same employer name and EIN you'll use to prepare your employees' W-2s.

Not transferable

An Idaho withholding account number isn't transferable.

If you're a new owner of an existing business, don't use a return or payment voucher that Idaho issued to the former owner of the business. You must apply for a new withholding account.

Business changes

You must apply for a new withholding account if you acquire a business, get a new federal EIN, or change your business entity (e.g., a sole proprietorship becomes a corporation).

Address changes or account cancellations

You can change your mailing address or cancel your account by using one of these methods:

  • Use our online request form.
  • Mark the appropriate box on Form 910 or Form 967. If you're changing the address, draw a line through the address on the form, and write in your new address.
  • Write us a letter. If you're changing the address, include your name, account number, old address, and new address. If you're canceling the account, include your name, account number, and the date when you want us to cancel the account. Mail your letter to: Account Registration & Maintenance, Idaho State Tax Commission, PO Box 36, Boise ID 83722-3220.
  • Scan the letter (see previous item) and email it to: processing@tax.idaho.gov

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.