Withholding Filing

We’ll send your personalized Idaho withholding forms after you register with the Tax Commission.

Apply for a withholding account 

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.

Learn more about filing information returns 

Form 967

You must file Form 967 annually to reconcile your withholding account regardless of your filing cycle for Form 910.

Learn more about filing Form 967 

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.

Learn more about filing Form 910 

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 TypeContact Information
Emailpermitprocessing@tax.idaho.gov
Fax (208) 334-7650
MailAttn: 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.

Professional employment organizations (PEOs)

Idaho accepts state tax returns that PEOs file using their PEO EIN.