Withholding
tax.idaho.gov/wh
- 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; Record-keeping
- Laws and Rules; Agency contacts
- Forms, Guides and Tables »
Filing withholding returns
We'll send your personalized Idaho withholding forms after you register with the Tax Commission (see "Apply for a withholding account").
Don't mail paper forms if you file electronically.
If you can't find your personalized form and you want to file on paper, contact us and we'll mail you a new copy. Always use the personalized form that's both:
- Preprinted with the correct period
- Preprinted with the correct employer name and account number
Note: Printable withholding forms aren't available on the Tax Commission's website because they're personalized.
Filing cycles
Form 967
You must file Form 967 annually to reconcile your withholding account regardless of your filing cycle for Form 910.
Form 910
Monthly filers: You must file Form 910 monthly if you're in one of these situations:
- You withhold less than $25,000 a month and more than $750 a quarter.
- You have only one monthly pay period.
Semimonthly filers: You must file Form 910 twice per month if you're in one of these situations:
- You withhold at least $300,000 in a 12-month period.
- You withhold at least $25,000 per month.
Quarterly filers: You must file Form 910 quarterly if you're in one of these situations:
- You withhold $750 or less each quarter.
- You're a farmer who's required to file with the Idaho Department of Labor.
Annual filers: You must file Form 910 once per year if you're in one of these situations:
- You withhold less than $750 annually.
- You're a farmer who isn't required to file with the Idaho Department of Labor.
Request a change to your filing cycle
Withholding account cycles are effective for a full calendar year. We'll change your filing cycle at the end of the year for the following year, if appropriate.
You can request a change to your filing cycle. You must send it by November 15 for the change to take effect for the following year.
- Email: permitprocessing@tax.idaho.gov
- Fax: (208) 334-7650
- Mail: Idaho State Tax Commission, Permit Accounting, PO Box 36, Boise ID 83722-3220
Due dates
You must forward the withheld Idaho income taxes based on the account filing cycle the Tax Commission assigned to you (see Idaho Code section 63-3035). Report and forward taxes based on when you paid the wages, not when the employee earned them. You must file a "zero" payment form if you didn't withhold Idaho income taxes.
| Form 967 and W-2s | Due the last day of January |
| Form 1099s | Due the last day of February |
| Form 910 (monthly filers) | Due the 20th of the month following the payment period |
| Form 910 (semimonthly filers) | Due the 20th of the month (for the 1st through 15th of the month) and on the 5th of the following month (for the 16th through the end of the month) |
| Form 910 (quarterly filers) | Due the last day of the month following the end of a quarter |
| Form 910 (annual filers) | Due the last day of January |
If the due date falls on a weekend or state holiday, the form is due on the next business day.
Download this Due Dates chart for sales/use tax, the Travel and Convention tax, the Greater Boise Auditorium District tax, E911, and withholding accounts.
Tax preparers and accountants
See the "Advanced Use of TAP" guide for more details on paying taxes on behalf of clients.
If you're an employer using a tax preparer or accountant, you must file a valid Idaho State Tax Commission Power of Attorney form with us before we can speak to that person about your account.
Professional employment organizations (PEOs)
Idaho accepts state tax returns that PEOs file using their PEO EIN.
