Search Category: Withholding
Withholding Paying
Electronic funds transfer (EFT)
You can make an EFT of money from one bank to another through either ACH debit or ACH credit.
ACH debit
You authorize us to withdraw a specific amount on the date you choose.
- Use Quick Pay. It’s free, and you don’t need to create an account.
- 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, PayIt, charges a convenience fee.
- Use Quick Pay.
- Use your TAP account.
- Phone us at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.
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% (.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% (.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 of 1% (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.
Withholding Forms
Withholding Filing
We’ll send your personalized Idaho withholding forms after you register with the Tax Commission.
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: You can’t download printable withholding forms from the Tax Commission’s website because the forms are personalized.
Information returns (1099s, W-2s)
You use information returns to report certain payments and services.
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.
| Contact Type | Contact Information |
|---|---|
| permitprocessing@tax.idaho.gov | |
| Fax | (208) 334-7650 |
| Attn: Permit Accounting Idaho State Tax Commission PO Box 36 Boise ID 83722-3220 |
Tax preparers and accountants
See the Advanced Use of TAP guide for more details on paying taxes on behalf of clients.
Form ID-POA - Power of Attorney
Professional employment organizations (PEOs)
Idaho accepts state tax returns that PEOs file using their PEO EIN.
Withholding 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.
General due dates for forms
| 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 |
Due Dates chart for sales/use tax, the Travel and Convention tax, the Greater Boise Auditorium District tax, E911, and withholding accounts. Computing Withholding
Every employer who pays income subject to withholding holds back part of an employee’s wages and sends it to the Tax Commission. This section describes how to determine the amount to withhold.
Form W-4
You must have a federal Form W-4, Employee’s Withholding Allowance Certificate, on file for each employee. We strongly encourage you to have all your employees use the most recent Form ID W-4 to update their Idaho withholding.
Read more at Update Your W-4.
Ways to compute withholding
You can use any of the following methods to compute Idaho withholding:
- Percentage Computation method — This might be the best way if you’re programming withholding tables on your computer. Round to the nearest whole dollar. See the Table for Percentage Computation Method of Withholding.
- Annualized Wage method — Round to nearest whole dollar.
- Wage Bracket method. See the Table for Wage Bracket Method of Withholding.
Effective date of withholding tables
We revise withholding tables as needed, and it’s usually partway into a year. When we issue a new table, you don’t need to adjust withholding back to the beginning of the year. Just use the new table going forward.
Idaho Child Tax Credit Allowance Table (ICTCAT)
See this table in the detailed computation instructions.
| Payroll period | One withholding allowance |
|---|---|
| Weekly | $69.22 |
| Biweekly | $138.45 |
| Semimonthly | $149.99 |
| Monthly | $299.97 |
| Annual | $3,600 |
| Daily/Misc. | $13.84 (each day) |
Supplemental wages
Idaho income tax applies to bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay, and other similar payments the employee earned while working in Idaho.
Compute withholding one of these ways:
- Combine the supplemental payment with regular wages and treat it as a single payment.
- Multiply the separately-issued supplemental payment by 5.695%.
Percentage Computation method
Calculate your employees’ withholding according to the number of Idaho withholding allowances they entered on their Form ID W-4.
No withholding allowances
- Find the correct chart for your payroll frequency.
- Choose the correct chart for the employee’s withholding status.
- Select the row corresponding with the employee’s wages.
- Complete the calculation to determine the correct amount of Idaho income tax to withhold.
Any withholding allowances
- Determine the number of Idaho withholding allowances on the employee’s Form ID W-4.
- Check the ICTCAT above. Multiply the employee’s number of Idaho withholding allowances by the appropriate amount according to your payroll frequency.
- Find the correct chart for your payroll frequency.
- Choose the correct chart for the employee’s withholding status.
- Subtract the result from step 2 from the employee’s wages.
- Select the row corresponding with the employee’s wages reduced by step 5.
- Complete the calculation to determine the correct amount of Idaho income tax to withhold.
EXAMPLE
An unmarried employee is paid $1,212 biweekly and claims four Idaho withholding allowances on his Form ID W-4.
| 1. Total wage payment | $1,212 |
| 2. One allowance (from the ICTCAT) | $138.45 |
| 3. Idaho allowances claimed on ID W-4 | 4 |
| 4. Multiply line 2 by line 3 | $553.80 |
| 5. Amount subject to withholding subtract total allowances, line 4, from wages, line 1 | $658.20 |
| 6. Tax to withhold (from charts) 5.695% of the amount over $562 | $5 |
Annualized Wage method
- Multiply the wages for the pay period by the number of pay periods in the calendar year.
- Subtract the Idaho Child Tax Credit allowances from the gross wages to determine the amount subject to withholding.
- Use this figure and the annual tables to compute the amount of withholding required.
- Divide that amount by the number of pay periods in the calendar year. The result will be the amount of withholding for the current pay period.
EXAMPLE
A married person is paid $1,000 per week and claims four Idaho withholding allowances on his Form ID W-4.
| 1. Total annual wages ($1,000 x 52 weeks) | $52,000 |
| 2. One annual allowance (from ICTCAT) | $3,600 |
| 3. Idaho allowance(s) claimed on ID W-4 | 4 |
| 4. Multiply line 2 by line 3 | $14,400 |
| 5. Amount subject to withholding (line 1 – line 4) | $37,600 |
| 6. Tax from (from annual table) 5.695% of the amount over $29,200 | $478 |
| 7. Amount to be withheld each week $478 divided by 52…remember to round | $9 |
Wage Bracket method
The Idaho withholding allowances used in the Wage Bracket method are the number of children who qualify for the Idaho Child Tax credit. The employee enters this number on line 5 of the ID W-4.
No withholding allowances
- Find the correct chart for your payroll frequency and the employee’s withholding status.
- Select the row corresponding with the employee’s wages.
- Choose the figure in the “0” column to determine the correct amount of Idaho income tax to withhold.
Any withholding allowances
- Find the correct chart for your payroll frequency and the employee’s withholding status.
- Select the row corresponding with the employee’s wages.
- Determine the number of Idaho withholding allowances on the employee’s Form ID W-4.
- The correct column is the one matching the number of Idaho withholding allowances (step 3). This gives you the correct amount of Idaho income tax to withhold.
More than 10 allowances
The chart covers up to 10 allowances. If an employee claims more than 10 allowances:
- Multiply the number of withholding allowances over 10 by the amount from the ICTCAT above.
- Subtract the result from the gross wages to get the adjusted gross wages.
- Use the adjusted gross wages and the column for 10 allowances to determine the withholding amount.
If the wages exceed the amount shown in the last bracket of the table, use the Percentage Computation method instead.
Payroll software
Contact the company that sold you the software for help with the software.
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
Withholding Basics
This guide explains income tax withholding requirements for employers.
You must have an Idaho withholding account if you have an employee earning income while in Idaho. This applies to all employees, including agricultural, household help, and family members.
You must also have a withholding account if you choose voluntarily to withhold Idaho income tax for an Idaho resident working outside of Idaho.
Employer defined
An employer is any person, business or organization that an individual performs any service for as an employee. This includes religious, educational, charitable, and social organizations or societies, even if the organizations are exempt from paying income taxes. Should I Withhold Income Tax?
Withholding
Idaho law requires employers to withhold income tax from their employees’ wages. If you’re an employee, your employer probably withholds income tax from your pay. You also might see withholding on certain other income — including pensions, bonuses, commissions, and gambling winnings.
Laws and Rules
Contacts
For other agencies
VDA
Voluntary Disclosure Agreement