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Fuel Consumers Laws & Rules

2022 W-4 available; review your withholding now

The Idaho Form ID W-4 for 2022 is now available on our website at tax.idaho.gov/w4. Make sure you have the right amount of income taxes withheld from your paycheck. Review your W-4 withholding at least once a year or more often to account for changes in your life.Some life changes include: Getting married, divorced, or having a child. […]

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 […]

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. Notice You must file a “zero” payment form if you didn’t withhold Idaho income taxes.General […]

Withholding Filing

You’ll file your Idaho withholding forms online through TAP (Taxpayer access Point) after you register with the Tax Commission. We’ll send you a letter with instructions on how to set up a TAP account.Apply for a withholding account If you need to file by paper, you can print a copy of your return from your TAP […]

Withholding Paying

Notice You must use EFT when the amount due is $100,000 or greater.Electronic funds transfer (EFT) You can make an EFT of money from one bank to another through either ACH debit or ACH credit. Notice We’re no longer mailing paper Form 910s. If you need to file by paper, you can print a paper […]

Withholding Forms

We don’t have blank tax forms for PERMIT accounts on our website. More Information

Withholding Guides

Withholding Recordkeeping

Use the Record of Idaho Withholding Payments Worksheet to help you track your withholding information. Withholding records Your withholding records should include: Taxable wages Idaho income tax withheld Amount paid Date paid Penalty or interest, if included with payments Payroll records You must keep your payroll records for at least four years. They should include: Name, […]

Withholding Laws & Rules

Income tax withholding 2022 Income Tax Rules ExamplesLearn more about Idaho tax statutes Learn more about our Rules 

Agency Contacts for Employers

Internal Revenue Service www.irs.govFederal Tax Withholding, FUTA, FICA, IRS Publication 15, Circular E, Employer’s Tax GuideBoise office: 550 W. Fort St., Boise ID 83724(800) 829-4933Idaho Department of Labor labor.idaho.govBoise 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 […]

Withholding Basics

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. Notice If you […]

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 […]

Business Income Tax Basics

You must file income tax returns for your business entity if any of the following are true: You’re transacting business in Idaho. You’re registered with the Idaho Secretary of State to do business in Idaho. You have income attributable to Idaho. You’re a fiduciary. Transacting business in Idaho is indicated by, but not limited to, the following activities: […]

Business Income Tax Filing and Paying

Due dateFile your return and pay any tax on or before the 15th day of the fourth month following the close of your tax year. For a calendar year filer, this is April 15. If the last day for filing a return falls on a Saturday, Sunday, or legal holiday, the return is on time […]

Business Income Tax Forms

Previous Years’ Forms Business income tax forms from the past years are available on the archive page. Click on a column heading to sort the list by the contents of that column.Combined Reporting FormsVisit our Combined Reporting page for more information

Business Income Tax Guides

Click on a column heading to sort the list by the contents of that column.

Business Income Tax Recordkeeping

Keep copies of your tax returns and all supporting documentation for a minimum of seven years. Visit the IRS website for more information on record keeping.Businesses exercising the option to carry back or carry forward need to keep records for all affected years.

Business Income Tax: Laws and Rules

Laws and rulesLearn more about the laws and rules for Idaho business income tax: Idaho Code Title 63, Chapter 30 – Income Tax Idaho Code Title 30 – Corporations Idaho Code Title 53 – Partnership Idaho Code Title 68 – Trusts and Fiduciaries Income Tax Rules Income Tax Rules Committee 2022 Income Tax Rules Examples Decisions Decisions: Individual & trusts Decisions: Corporate, S-corp, partnerships

Individual Income Tax Basics

This section covers Idaho individual income tax rates, residency, and filing requirements.Income tax rateThe income tax rate for 2025 is 5.3% on Idaho taxable income.See tax rate schedules for past yearsWho needs to file Whether you need to file depends on your residency status and your gross income.Residency status for filingYou must file individual income […]

Individual Income Tax Refund

Track refund progress 24/7Use the refund status tool to get the most up-to-date information. The refund status graphic tracks a return’s progress through four stages.You must file a return within three years of its original due date (often April 15), or any refund you’re owed for that return will expire. You should still file your tax […]

Individual Income Tax Update W-4

Make sure you have the right amount of income taxes withheld from your paycheck. Update your W-4 at least once a year or to account for changes in your life.Forms and publications Form ID W-4 – Employee’s Withholding Allowance Certificate Itemized Deduction Worksheet for Idaho IRS withholding estimator Federal Form W-4 Retired? Scroll down for info […]

Current Individual Income Tax Forms

Claiming Conformity Deductions? Claiming conformity deductions on your 2025 income taxes? For Form 40, see line 18 instructions. For Form 43, see line 40 instructions. Form 43 users will also need to fill out and keep Idaho Worksheet 1-A. Learn more. Previous Years’ Forms Individual income tax forms from the past years are available on […]

Individual Income Tax Guides

Click on a column heading to sort the list by the contents of that column.

Extensions

Individuals, corporations, pass-through entities, and fiduciaries can file income tax returns up to six months from the original due date 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 tax not paid by the original due date.Even with a valid extension, you could owe penalties. Some […]