Types of Withholding Forms

Federal forms

You need to file some of these with Idaho.

Form W-2

Use the W-2 form to report an employee’s income and amounts you withheld for a specific year.

We compare the W-2 information you submit with the W-2s your employees filed. Errors can delay employees’ tax returns or slow the processing of your annual withholding reconciliation.

Tips

  • Complete all required fields.
  • Use the EIN that the IRS issued to you. Note: If you’re a service provider, use the EINs the IRS issued to your clients.
  • Use the Idaho state account number (9-digit number) that we issued to you.
  • Make sure all W-2 copies are legible.
  • Use the correct W-2 for the reporting year.
  • File Form 967 with your W-2s and 1099s.
  • Don’t send us a paper copy of W-2s if you file them online.

Use this chart, pdf “Sample Form W-2,” to complete the Idaho withholding information. See the IRS website for complete information.

Corrected forms

You must issue employees a corrected W-2 using Form W-2c if you issued them an incorrect W-2. Send copies of the W-2c to all federal, state, and local agencies that you sent the original W-2 to.

Form W-3

The Form W-3, Transmittal of Wage and Tax Statements, is for IRS use only. You can’t use it in place of Idaho’s Form 967, Idaho Annual Withholding Report.

Form W-4 and Form ID W-4

You don’t have to send federal Form W-4s or Idaho Form ID W-4s to the Tax Commission.

Suspected incorrect number of allowances

Send a copy of the form of any employee you suspect is claiming the incorrect number of allowances. Mail it to: TDB/Withholding, Idaho State Tax Commission, PO Box 36, Boise ID 83722-0410.

Separate Idaho Form ID W-4

Encourage employees to complete a federal Form W-4 as well as an Idaho Form ID W-4. Read more at tax.idaho.gov/w4.

Information returns (1099s, 1098, W-2G)

Information returns are tax statements you use to report certain types of payments and activities to the IRS. You must also file the following IRS information returns with the Tax Commission in certain circumstances. File:

  • Form 1099-MISC, Miscellaneous Income, if you issued it for transactions related to property located or used in Idaho.
  • Form 1099-NEC, Nonemployee Compensation, if you issued it for services performed in Idaho.
  • Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., if you withheld Idaho income tax.
  • Form 1099-S, Proceeds from Real Estate Transactions, if you issued it for transactions related to property located in Idaho.
  • Form 1099-A, Acquisition or Abandonment of Secured Property, for secured property located in Idaho.
  • Form 1099-B, Proceeds from Broker and Barter Exchange Transactions, for property located in Idaho or services performed in Idaho.
  • Form 1099-C, Cancellation of Debt, for secured property located in Idaho.
  • Form 1098, Mortgage Interest Statement, for property located in Idaho.
  • Form W-2G, Certain Gambling Winnings, for gambling that took place in Idaho.

Idaho forms

Form 910

You must forward the Idaho taxes you’ve withheld on behalf of your employees on a regular basis. You can forward the taxes by filing online or through the mail. (See Withholding Filing and Withholding Paying.)

You must 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 online or through the mail (but not both).

This is a pdf sample of a paper Form 910.

Read more about “Filing Form 910” uon the Withholding filing page.

Form 967

Send Form 967 to us once a year. On it, you report the taxable wages and reconcile the total amount of Idaho taxes you withheld during the calendar year to the amount you paid us during the same year.

Use Form 967 to send us the state copy of the Form W-2s, Wage and Tax Statements, and any 1099s with Idaho income tax withheld.

You can do this either online using TAP or through the mail.

Idaho requires you to file W-2s and Form 967 electronically if you’re an employer who meets the IRS requirements to file W-2s electronically and you have 10 or more employees in Idaho.

This is a pdf sample of a paper Form 967.

Form 96

You must file Form 96, Annual Information Return, on or before the last day of February. Report only the forms that apply to you. You can file a federal Form 1096 instead of this Idaho Form 96.

Substitute withholding forms

You can develop your own substitute withholding forms. Our pdf Substitute Forms Specifications contain all the information you’ll need to create substitute forms and get them approved. Please contact the Substitute Forms Help Desk if you need more help.