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INCOME TAX WITHHOLDING
(ITW)
| ITW - 1 |
Do I need an Idaho withholding account
number?
You must have an Idaho withholding account number if you
have one or
more full or part-time employees in Idaho and the IRS requires you
to issue W-2
Wage and Tax Statements. This applies to all employers, including agricultural and
domestic employers. An out-of-state employer who has no
employees working in Idaho can voluntarily withhold Idaho income
tax for an employee with an Idaho filing requirement.
However, the employer must have an Idaho account and pay the
withheld tax on time.
For more information
see A Guide to Idaho
Income Tax Withholding.
Ref:
Idaho Code Sections
63-3035 and
63-3036
Ref:
Idaho
Income Tax Administrative Rule 870
Contact us if you need more information.
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| ITW - 2 |
How do I get
a withholding account number?
To apply for an Idaho withholding account, register online at
business.idaho.gov or complete the
IBR-1
(Idaho Business Registration Form), which you can also get from any Tax Commission office.
When completing the application, use the same employer name and federal employer identification
number (EIN) you will use to prepare your employees' W-2s.
The Idaho withholding account number is not transferable. If your EIN changes, you must
complete a new application. If your business name changes, please notify the Tax Commission.
Contact us if you need more information.
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| ITW - 3 |
If I have an
employee who is an Idaho
resident, but is working in another state, do I need to withhold Idaho income tax?
No. Generally, you should withhold tax for the state in
which the employee is working. You should contact that state to be sure of its
withholding tax laws.
If the other state doesn't require withholding, Idaho tax can be
withheld if both you and your employee agree.
Contact us if you need more information.
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| ITW - 4 |
Is
a company in another state required to withhold Idaho
income tax from an employee working in Idaho?
The
employer must withhold Idaho income tax if the employee is
physically working in Idaho. If the employee is a nonresident
and earns more than $1,000 in Idaho in one year, the employer is required to
withhold Idaho income tax. The employer must
have a permit and report the wages to Idaho. If the employee
is not a resident of Idaho and earns gross income of more
than $2,500 from Idaho sources, he is required to file an Idaho
income tax return. For more information, see A Guide to Idaho Income Tax Withholding.
If the
employee isn't physically working in Idaho, the employer
doesn't have to withhold Idaho income tax. However, if the employee
lives in Idaho and wants to have Idaho income tax withheld, the
employer can get a permit and withhold as a convenience to the
employee.
Contact us if you need more information.
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| ITW - 5 |
Where
do I find a copy of the Idaho Employee's Withholding Allowance
Certificate?
Idaho doesn't
have its own Employee's Withholding Allowance Certificate.
Use the federal Form W-4 for Idaho employees. Employee allowances can
be equal to, or less than the federal. If the state
allowances are less, you can note that on the federal W-4 or use
another federal W-4 and identify it as the state copy.
Contact us if you need more information.
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| ITW - 7 |
What are
my withholding filing requirements?
Monthly filers: Make monthly income tax withholding payments either electronically from our Web site or by using the Form 910, Idaho Withholding Payment Voucher. You must use Form 967, Idaho Annual Withholding Report, to report the income tax you withheld, reconcile your 12 payments with the actual amount of tax you withheld, and submit your W-2 and 1099 forms. Form 967 is due* by the last day of February if you file it by paper. It’s due by March 31 if you file electronically. Be sure the total tax withheld that you report on Form 967 matches the total Idaho income tax withheld on your employees' W-2 forms.
Split-Monthly filers: Make split-monthly income tax withholding payments either electronically from our Web site or by using the Form 910, Idaho Withholding Payment Voucher. You must use Form 967 to report the income tax you withheld, reconcile your 12 payments with the actual amount of tax you withheld, and submit your W-2 and 1099 forms. Form 967 is due* by the last day of February if you file it by paper. It’s due by March 31 if you file electronically. Be sure the total tax withheld that you report on Form 967 matches the total Idaho income tax withheld on your employees' W-2 forms.
Quarterly filers: Make quarterly income tax withholding payments either electronically from our Web site or by using the Form 910, Idaho Withholding Payment Voucher. You must use Form 967 to report the income tax you withheld, reconcile your four payments with the actual amount of tax you withheld, and submit your W-2 and 1099 forms. Form 967 is due* by the last day of February if you file it by paper. It’s due by March 31 if you file electronically. Be sure the total tax withheld that you report on Form 967 matches the total Idaho income tax withheld on your employees' W-2 forms.
Annual filers: Make your annual income tax withholding payment either electronically from our Web site or by using the Form 910, Idaho Withholding Voucher. You must use Form 967 to report the income tax you withheld, reconcile any payments you made with the actual amount of tax you withheld, and submit your W-2 and 1099 forms. Form 967 is due* by the last day of February if you file it by paper. It’s due by March 31 if you file electronically. Be sure the total tax withheld that you report on Form 967 matches the total Idaho income tax withheld on your employees’ W-2 forms.
*If the due date falls on a weekend or state holiday, Form 967 is due on the next business day.
Contact us if you need more information.
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| ITW - 8 |
How do I make my
income tax withholding payments?
Cash, Check, or Money Order Payments: Use the Form 910 to make your payment if you're paying by cash, check, or money order. Be sure to sign your Form 910 before submitting it.
Electronic Payments: You can pay by credit/debit card, e-check, or Electronic Funds Transfer (EFT) through our Web site's Electronic Payments page. You don’t need to file a Form 910 if you pay by EFT (ACH Debit or Credit), e-check, or credit/debit card. Be sure to choose the correct tax period corresponding with your filing cycle when you pay online.
A convenience fee is added to all credit/debit card and e-check tax payments. The fee is 3% of each credit/debit card transaction and $5 for each e-check payment. Access Idaho, a third-party vendor, collects the fee.
Contact us if you need more information.
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| ITW - 9 |
How do I determine my correct withholding tax period for EFT, credit/debit card, e-check, or Form 910 payments?
Use the following charts to determine your withholding tax
period for payments based on your filing cycle:
|
Withholding Reporting Period
|
Payment Due Date
|
EFT Tax Period (MM) |
Credit/Debit Card, E-check Period End
Date |
Tax Period on
Form 910 |
| January
1 - January 31 |
February 20 |
01 |
1/31 |
Jan |
| February
1 - February 28 |
March 20 |
02 |
2/28 |
Feb |
| March
1 - March 31 |
April 20 |
03 |
3/31 |
Mar |
| April
1 - April 30 |
May 20 |
04 |
4/30 |
Apr |
| May
1 - May 31 |
June 20 |
05 |
5/31 |
May |
| June
1 - June 30 |
July 20 |
06 |
6/30 |
Jun |
| July
1 - July 31 |
August 20 |
07 |
7/31 |
Jul |
| August
1 - August 31 |
September 20 |
08 |
8/31 |
Aug |
| September
1 - September 30 |
October 20 |
09 |
9/30 |
Sep |
| October
1 - October 31 |
November 20 |
10 |
10/31 |
Oct |
| November
1 - November 30 |
December 20 |
11 |
11/30 |
Nov |
| December
1 - December 31 |
January 20 |
12 |
12/31 |
Dec |
|
Withholding Reporting Period
|
Payment Due Date
|
EFT Tax Period (MM) |
Credit/Debit Card, E-check Period End
Date |
Tax Period on
Form 910 |
| January
16 - February 15 |
February 20 |
01 |
2/15 |
Jan |
| February
16 - March 15 |
March 20 |
02 |
3/15 |
Feb |
| March
16 - April 15 |
April 20 |
03 |
4/15 |
Mar |
| April
16 - May 15 |
May 20 |
04 |
5/15 |
Apr |
| May
16 - June 15 |
June 20 |
05 |
6/15 |
May |
| June
16 - July 15 |
July 20 |
06 |
7/15 |
Jun |
| July
16 - August 15 |
August 20 |
07 |
8/15 |
Jul |
| August
16 - September 15 |
September 20 |
08 |
9/15 |
Aug |
| September
16 - October 15 |
October 20 |
09 |
10/15 |
Sep |
| October
16 - November 15 |
November 20 |
10 |
11/15 |
Oct |
| November
16 - December 15 |
December 20 |
11 |
12/15 |
Nov |
| December
16 - January 15 |
January 20 |
12 |
1/15 |
Dec |
|
Withholding Reporting Period
|
Payment Due Date
|
EFT Tax Period (MM) |
Credit/Debit Card, E-check Period End
Date |
Tax Period on
Form 910 |
| January
1 - March 31 |
April 30 |
03 |
3/31 |
Mar |
| April
1 - June 30 |
July 31 |
06 |
6/30 |
Jun |
| July
1 - September 30 |
October 31 |
09 |
9/30 |
Sep |
| October
1 - December 31 |
January 31 |
12 |
12/31 |
Dec |
Contact us if you need more information.
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| ITW - 10 |
Do I need to file a report
if I don't withhold taxes in a reporting period?
Yes. If you don't have a payroll or employee withholding during a reporting period, you must report "zero" withholding on the Form 910, or online through our Web site. If you report your "zero" withholding online, don't send a Form 910.
Contact us if you need more information.
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| ITW - 11 |
How do I reconcile my
withholding payments
You must use Form 967, Idaho Annual Withholding Report, to reconcile your payments annually with the actual amount of tax you withheld. Form 967 is due* by the last day of February if you file it by paper. It’s due by March 31 if you file electronically. Be sure the total tax withheld that you report on the Form 967 matches the total Idaho income tax withheld on your employees' W-2 forms.
*If the due date falls on a weekend or state holiday, Form 967 is due on the next business day.
Contact us if you need more information.
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| ITW - 12 |
What kind of
withholding payment records should I keep?
You must track your payments by your filing cycle
period. You can use the Record of Idaho Withholding
Payments on this Web site.
Contact us if you need more information.
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| ITW - 13 |
What if
I want to develop my own substitute withholding forms?
The Substitute Forms Specifications contain all the information you'll need to create substitute forms and get them approved. If you need more help, e-mail our substitute forms help desk.
Contact us if you need more information.
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ITW - 14 |
How do I submit Forms 1098 and 1099 to Idaho?
Attach the information returns to Form 967 and send them to the Tax Commission. If you didn’t withhold Idaho income tax, attach the information returns (except 1099Rs) to Idaho Form 96 or a copy of federal Form 1096 and mail to: Idaho State Tax Commission, PO Box 36, Boise ID 83722-0410.
You can also file the returns electronically through our Web site (file as a 1099 form). If you withheld Idaho income tax, you must include Form 967 in your uploaded file.
You must file the forms with the Tax Commission by the last day of February if filing by paper, or March 31 if filing electronically.
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