Withholding Recordkeeping

Use the pdf 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, address, and Social Security number of each employee
  • Dates of employment
  • Dates and amount of all wage payments and taxes withheld
  • Hours and location of work
  • A federal Form W-4 for each employee (and a Form ID W-4, if available)
  • Canceled payroll checks
  • Copies of all W-2s and 1099s
  • Federal Form I-9, Employment Eligibility Verification

Employees’ unclaimed or uncashed payroll checks

The Unclaimed Property Act requires that you try to locate the owner of any money you hold. If you can’t locate the owner within a year, you must file an unclaimed property holder report and turn the money over to the Unclaimed Property Section of the State Treasurer’s Office for safekeeping.