Idaho State Tax Commission

Withholding

tax.idaho.gov/wh

Ways to pay

Electronic funds transfer (EFT)

You can make an EFT of money from one bank to another through either ACH Debit or ACH Credit. When the amount due is $100,000 or greater, the law requires you to use EFT.

Don't file a Form 910 if you're making your payment online. Only use Form 910 if you mail a check or money order.

ACH Debit

You authorize us to withdraw a specific amount on the date you choose.

  • Register with TAP. It's free.
  • Read the guides on our TAP Help page for more information.
ACH Credit

You tell your bank how much to send us and when to send it. Your bank might charge a fee for this service.

  • Contact us and ask for the ACH Credit Addenda and Bank Information form.
  • You can contact us by email at EFT@tax.idaho.gov or by fax at (208) 334-7625.
Other online methods
Credit card

Use a credit card to make payments under $100,000 to the State of Idaho. We accept American Express, Discover, MasterCard, and Visa.

Note: Our third-party provider charges a convenience fee.

  • Register with Access Idaho.
  • Use your TAP account.
  • Phone us at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.
E-check

Make electronic check payments under $100,000 from your own checking or savings account.

Note: Our third-party provider charges a convenience fee.

By mail
Check or money order

Make your check or money order for payments under $100,000 payable to the Idaho State Tax Commission. Never send cash. Mail a Form 910 and your payment to: Idaho State Tax Commission, PO Box 76, Boise ID 83707-0076.

The envelope must be postmarked by the due date.

Late payments

You'll owe penalty and interest in either of these situations:

  • Your payment is late.
  • Your payment is less than the tax withheld.

You can use the Penalty and Interest Estimator to learn the approximate amount due.

Penalty

The minimum penalty is $10. The maximum penalty is 25 percent (.25) of the tax due. We determine penalty as follows:

  • If you don't file your withholding payment on or before the due date, you owe a penalty of 5 percent (.05) of the tax due for each month that passes until you make the payment.
  • If you made a payment on time but underpaid the tax, the tax due is subject to a penalty of one-half percent (0.5% or .005) of the tax due for each month that passes until you make the payment.
Interest

Interest accrues on the unpaid tax from the due date for each month until the date you paid. The interest rate changes each year.

Record-keeping

Use the Record of Idaho Withholding Payments Worksheet to help you track your withholding information.

Your withholding records should include:

  • Taxable wages
  • Idaho income tax withheld
  • Amount paid
  • Date paid
  • Penalty or interest, if included with payments

You must keep your payroll records for at least four years. They should include:

  • Name, address, and Social Security number of each employee
  • Dates of employment
  • Dates and amount of all wage payments and taxes withheld
  • Hours and location of work
  • A federal Form W-4 for each employee (and a Form ID W-4, if available)
  • Canceled payroll checks
  • Copies of all W-2s and 1099s
  • Federal Form I-9, Employment Eligibility Verification
Employees' unclaimed or uncashed payroll checks

The Unclaimed Property Act requires that you try to locate the owner of any money you hold. If you can't locate the owner within a year, you must file an unclaimed property holder report and turn the money over to the Unclaimed Property Section of the State Treasurer's Office for safekeeping.

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.