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Withholding tables updated for 2022

Employers and payroll providers: We’ve updated the income tax withholding tables for 2022 due to a law change that lowered the tax rates and decreased the number of tax brackets from five to four. This includes updating the Idaho Child Tax Credit Allowance Table to reflect the lower tax rates.You don’t need to adjust withholding back […]

Summer 2022 Tax Update now available

Read the Summer 2022 Tax Update, our newsletter for the business community. This edition features articles about new tax laws, the tax rebate, beer and wine returns on TAP, and how sales tax applies to labor and propane.

Property tax scam targets Idaho homeowners

Attorney General Lawrence Wasden and the Idaho State Tax Commission are warning Idahoans about a scam targeting Idaho homeowners. Individuals have reported receiving a flyer in the mail about Idaho’s Property Tax Reduction program. The flyer looks official and implies that it’s from the Idaho State Tax Commission or another government entity. It is not.The flyer […]

Document History

Estimate your property taxes at tax.idaho.gov

BOISE, Idaho — June 15, 2022 — Want to know what your property tax bill might be this year? Residents in 38 Idaho counties can estimate their 2022 property taxes by using a calculator on the Idaho State Tax Commission’s website at tax.idaho.gov. The calculator is available through a link in the “Quick Picks” section of the home page.To […]

Changes made to Form 1754

Account Holders Filing Form 1754: We’ve revised Form 1754, Distributors, Wholesalers, Wineries, Direct Shippers, and Strong Beer Breweries Tax Return. You’ll see the following changes as of the July 2022 return period: We’ve renamed the return as Distributors, Wholesalers, Wineries, Direct Shippers, and Brewers of Beer Over 5% Alcohol by Volume Tax Return. We’re also replacing the term […]

State government job fair June 8

Want a job where you can make a difference? The State of Idaho is holding a free job fair on June 8 at its campus at 11321 W. Chinden Blvd. between Five Mile and Cloverdale. The fair runs from 10 a.m. to 2 p.m. and includes representatives from 19 state agencies.The state is hiring for […]

Filing Form 910

File Form 910 for every filing period (e.g., monthly, quarterly). If you have no withholding to report, you must file a “zero” Form 910, either electronically or through the mail (but not both).Round amounts to the nearest dollar when filing Form 910 or Form 967. Round up to the next dollar if an amount is […]

Filing Form 967

Starting with the 2025 Form 967, you’ll file your Form 967 online through TAP (Taxpayer Access Point). You’ll no longer receive a paper return in the mail. 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 […]

IFTA Licensing Requirements

The information in this section applies only to Idaho IFTA licensees, unless otherwise noted.Idaho’s fuels tax requirements If you have one or more IFTA-qualified motor vehicles in Idaho and you operate in at least one other IFTA jurisdiction, you must either: Get an IFTA license in Idaho or in another qualifying base jurisdiction, or Buy temporary […]

IFTA Licensing Renew

The information in this section applies only to Idaho IFTA licensees, unless otherwise noted.Form 3105 Renew your Idaho IFTA license and order decals in one of these ways: Complete the renewal and pay online at tax.idaho.gov/gotoTAP Mail Form 3105* with your payment Fax or email Form 3105* and pay over the phone through the IFTA Help Desk *NOTE: Form […]

IFTA Licensing Request more decals

Complete Form 3104, Idaho IFTA Request for Additional Decals. Contact the IFTA Help Desk to request a Form 3104 at:iftahelpdesk@tax.idaho.govCall: (208) 334-7806 Boise — or toll-free: (800) 972-7660, ext. 7806. Fax or email it to the IFTA Help Desk. Call the IFTA Help Desk to make a payment; or Mail in the form and payment. Go […]

IFTA Licensing: Canceling

The information in this section applies only to Idaho IFTA licensees, unless otherwise noted.Canceling a licenseYou can cancel your IFTA license if you no longer operate qualified motor vehicles in two or more IFTA jurisdictions, including Idaho. It’s a violation to display an IFTA cab card or decal when you no longer hold an IFTA license […]

Apply for an Idaho IFTA License

The information in this section applies only to Idaho IFTA licensees, unless otherwise noted.Application (Form IMC-2) Form IMC-2, Idaho Motor Carrier Application – IFTAApply for your Idaho IFTA license in one of these ways: Complete the application and pay online at tax.idaho.gov/gotoTAP Mail Form IMC-2 with your payment Fax or email Form IMC-2 and pay over the phone […]

Tax Professionals

E-File Guides for Tax Professionals Guides Tax Preparers Handbooks for current and previous years Tax Preparers Forms for Tax Preparers Income tax and draft documents Forms Refund Messaging for Tax Preparers Messaging Services for Tax Preparers’ Clients Respond to inquiry letter, Quick Pay, and VDA information Services Security Tips for Tax Preparers Security Tips Authorized […]

Website Access

This site was designed to be used with the following Web browsers: recent versions of Edge, Firefox, Chrome, Safari or Opera.Copyright to any images on this site are retained by the owner.Website Accessibility Our goal is to make this website accessible to all our visitors and to comply with the Americans with Disabilities Act of […]

Resource Center

Temporary seller’s permit – Needed if you make infrequent retail sales in Idaho.  Other tax permits – Application for a regular seller’s permit and withholding account. This page also has information about other tax permits. Business self-service – Change your sales, sales-related, income tax withholding, or IFTA account information. E-file – File online. It’s fast. E-pay – […]

Governance

About Us – About the Idaho State Tax Commission. Meet the Commissioners, see how we’re organized, and learn our history. Open Meetings – You’re invited. Rules – Learn how rules are drafted and participate in discussions about new rules or rule changes through negotiated rulemaking. Reports and Statistics – The Tax Commission collects data and prepares reports on a […]

Rules meetings on Thursday, April 28

You’re invited to our rules meetings for income tax and beer and wine taxes on April 28. We’re reviewing these tax rules as part of the state’s Zero-Based Regulation, and we welcome your comments and suggestions. The income tax meeting is at 10 a.m. MDT. The meeting for beer and wine taxes is at 1 p.m. MDT.Here’s how you […]

Memorial Day – Offices Closed

All offices are closed in observation of the holiday.

Income You Must Withhold On

All wages, tips, and other compensation that employees earned or were paid for services performed in Idaho are subject to Idaho income tax withholding. The pay may be in cash or in another form. Pay includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. It doesn’t matter how you measure the compensation or make the […]

Valid Extension for Filing

If you can’t file your income tax return by the due date, you can file your return up to six months late with a valid extension.A valid extension means you can avoid a penalty for filing late. There aren’t any extensions allowing you to pay late. You’ll owe interest on any payments made after the original due date. You’ll also owe penalties if you pay after the extended due […]

Form 1099-G

We use 1099‑G to report certain government payments.You’ll get a Form 1099‑G from the Idaho State Tax Commission in January if all of these are true: You filed income tax returns during the previous year. This includes late or amended returns the Tax Commission processed during the previous year. You received an Idaho income tax refund in the […]

Revoked Idaho IFTA License

The information in this section applies only to Idaho IFTA licensees, unless otherwise noted.Revoking a licenseWe can revoke your IFTA license if you meet one of the following criteria: Haven’t engaged in business as an Idaho IFTA carrier in the last 12 months. Don’t pay fuel taxes on time. Don’t pay in full. Don’t file an IFTA […]

Track your tax rebate at tax.idaho.gov

Idahoans who qualify for the 2022 tax rebate can track their payment online at tax.idaho.gov/rebate. To get the status of their rebate, they’ll need their Social Security number and either their Idaho driver’s license, state-issued identification number, or their 2021 income tax return.The rebate tool is available 24 hours a day and is the fastest way […]