- Types of employees
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- Apply for a withholding account
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- 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; Record-keeping
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Filing Form 967
File a Form 967, Idaho Annual Withholding Report, if you either:
- Had an active Idaho withholding account for any part of the year
- Withheld Idaho income tax during the year
Use this form to report the Idaho income tax you withheld, reconcile payments you made during the year with the amount of tax you withheld, and submit your W-2, 1099 forms, or both containing Idaho withholding. See our Instructions for Form 967.
Sign the return if you're filing on paper.
We'll send you a Form 967 if you cancel your account during the year. You don't have to wait until the end of the year to file, in this case.
We charge penalty and interest on the amount of tax due from the due date until you pay.
We can apply a penalty of $2 per month for each W-2 and 1099 that you don't submit by the filing due date. The minimum penalty is $10; the maximum penalty is $2,000.
Gather these records and forms to help you reconcile your Idaho income tax withholding:
- Payroll records
- Idaho withholding payment records or the Record of Idaho Withholding Payments worksheet
- Completed W-2s and any 1099s with Idaho income tax withholding
- Form 967, Idaho Annual Withholding Report
Amounts that should balance
- Idaho income tax withheld from employee wages
- Idaho income tax you forwarded to the Tax Commission throughout the year
- Idaho withholding reported on W-2s and 1099s
Round amounts to the nearest dollar when filing Form 910 or Form 967. Round up to the next dollar if an amount is more than 50 cents.
If they don't balance:
- Review all documents for mathematical errors.
- Review payments for dollar amounts and dates submitted.
- Review all withholding documents (W-2s and 1099s) to be sure you included only Idaho income tax withholding.
- Check for any corrections (Form W-2c).
If the totals still don't match after you've completed your review, you might owe tax or be due a refund.
Amending your Form 967
- Complete a new Form 967 using the correct amounts. (Contact us if you need a copy.)
- Include any corrected W-2s (Form W-2c) and 1099s with Idaho withholding.
- If you filed electronically and have more than 20 W-2s, contact the Tax Commission to discuss filing options.
- Check the "Amended" box on the Form 967 and send the corrected forms to: Idaho State Tax Commission, PO Box 76, Boise ID 83707-0076.
Your EFW2 data file must be in text format that follows the Social Security Administration's Publication #42-007 and includes the state-specific records defined in our W-2 e-file specifications. You can find specifications for the EFW2 file layout on our Software Developers page.
You don't need to file a separate Form 967 if you've submitted a valid EFW2 file. We'll create your Form 967 from your EFW2 file.
- Your Form 967 might still have a File Now link after you upload your file. It takes us one to two business days to process your uploaded file. Once we process your file, the File Now link disappears.
Uploading your EFW2 file
- Log in to your TAP account.
- From the Home menu under the I Want To... section, click the Upload an EFW2 file link or the Upload a 1099 file link.
- Click Choose File, select the correct type, and enter a description. Click Browse... to search your computer for your EFW2 or 1099 file and select it.
- Click Save.
Once you've successfully uploaded your file, you'll receive a confirmation screen, which you can print by clicking Print.
Uploading W-2 details
You also can file your W-2s by entering the W-2 detail online through your TAP account.
Error messages appear when your file contains invalid data or an incorrect layout. You'll have to fix the issues noted in the error message problems before you can submit the file. In general, the error message indicates a specific row and position in the row that needs attention.
- If you have up to 10 errors in your file, the error screen that appears after saving will list all of the errors.
- If you have more than 10 errors, we'll email the list to the email address we have on file for your account.
Note: You can find the specifications for the EFW2 file layout on our Software Developers page.
- If all the companies have individual files, you'll have to upload them separately.
- If you put all the companies in one file, you can upload it as a single file.
Whichever method you choose, you must include an electronic version of Form 967 for each employer file.
Complete your Form 967, and attach paper W-2s and any 1099s with Idaho income tax withholding to the form. Please make sure all copies of employees' W-2s and 1099s are legible. Mail forms to: Idaho State Tax Commission, PO Box 76, Boise ID 83707-0076.
Read this information if you want to file your 1099s in February.
Requirement to file online
Any employer who meets the IRS requirements to file electronically must also file electronically with Idaho. We can return your W-2s and charge you a penalty if you meet these requirements but don't file electronically.
Exception: Employers who meet the IRS requirements and have fewer than 50 employees working in Idaho can file electronically or on paper.