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.
General due dates for forms
|Form 967 and W‑2s||Due the last day of January|
|Form 1099s||Due the last day of February|
|Due the 20th of the month following the payment period|
|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)|
|Due the last day of the month following the end of a quarter|
|Due the last day of January|