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 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 |
Download this 
Due Dates chart for sales/use tax, the Travel and Convention tax, the Greater Boise Auditorium District tax, E911, and withholding accounts.
Due Dates chart for sales/use tax, the Travel and Convention tax, the Greater Boise Auditorium District tax, E911, and withholding accounts.