Idaho State Tax Commission

Withholding

tax.idaho.gov/wh

Laws and rules

Learn more about income tax withholding:

  • State Withholding Tax On Percentage Basis — Withholding, Collection and Payment of Tax (Idaho Code section 63-3035)
  • State Withholding Tax for Farmers (Idaho Code section 63-3036)
  • Information returns (Idaho Code section 63-3037)
  • Information Returns (Income Tax Rule 830)
  • Requirements Of An Idaho Withholding Account Number (Income Tax Rule 870)

Laws and rules are housed on an external website.

Agency contact information for employers

Internal Revenue Service

Federal Tax Withholding, FUTA, FICA, IRS Publication 15, Circular E, Employer's Tax Guide

Boise office: 550 W. Fort St., Boise ID 83724

(800) 829-4933

Idaho Department of Labor

Boise office: 317 W. Main St., Boise ID 83735

(800) 448-2977 toll free or (208) 332-3576 in the Boise area (Employer Services)

(208) 332-3579 (Wage payment labor law issues)

(208) 332-3570 (Unemployment Insurance, Job Service)

Idaho Industrial Commission

State Workers Compensation Law, Industrial Accident Insurance

Boise office: 700 S. Clearwater Lane, Boise ID 83712

(800) 950-2110 toll free or (208) 334-6000 in the Boise area

U.S. Citizenship and Immigration Services (USCIS)

(Under Homeland Security Dept.)

Employment Eligibility Verification

Boise office: 1185 S. Vinnell Way, Boise ID 83709

(800) 375-5283 toll free or (208) 685-6600 in the Boise area

Idaho Secretary of State

Business DBAs, Articles of Incorporation, UCC

Boise office: 450 N. 4th St., Boise ID 83702

(208) 334-2300

Small Business Administration

General information for businesses and employers

Boise office: 380 E. Parkcenter Blvd., Ste. 330, Boise ID 83706

(208) 334-9004

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.