USA State Payroll Rates + Resources: State of Idaho: Filing State Income Taxes, W-2s, and 1099s

Purpose

The purpose of this documentation is to outline the processes and requirements associated with filing state income taxes, W2s, and 1099s, if needed, in the state of Idaho.

State Income Tax Withholding 

To determine the amount of Idaho income tax you should be withholding, employees should complete an Idaho State Tax Commission Form ID W-4. Every employee, on or before the date of commencement of employment, shall furnish his or her employer with a signed Idaho Withholding Allowance Certificate relating to the withholding status, allowances, and/or additional withholding amount.  

Employers are required to keep copies of completed state ID W-4 forms for their employees in their files. The forms serve as verification that the state income taxes are being withheld according to the employee’s instructions and needs to be available for inspection if the state requests it. 

The Forms W-4 and ID W-4 generally are valid until the employee provides new ones. However, employees who claim exemption from withholding must renew the exemption annually by filing new Forms W-4 or ID W-4 by February 15 each year. 

State Income Tax Withholding Reporting & Deposits 

You can file either a paper Form 910 or online at Idaho TAP. If filing a paper return, always use the personalized form that's both: 

  • Pre-printed with the correct period

  • Pre-printed with the correct employer name and account number

Good To Know!

Printable withholding forms aren't available on the Tax Commission's website because they're personalized.     

Filing Cycles

Withholding Amount

Due Date

Semi-monthly filers:


At least $240,000 in a 12-month period or at least $20,000 per month

The 20th of the month (for payments made on the 1st through 15th of the month) and on the 5th of the following month (for payments made on the 16th through the end of the month).

Monthly filers: 


$0 to $19,999 a month and more than $750 per quarter



The 20th of the month following the payment period.

Quarterly filers:


$0 - $749 (per quarter)

The last day of the month following the end of a quarter.

Annual filers:


$0 - $749 (annually)

The last day of January.

For further details, see Idaho Withholding website. 

W2's, 1099's, Form 967 - Annual Reconciliation 

You submit a Form 967 (Annual Reconciliation) to the tax commission once a year (due on the last day of January following the end of the year). On it, you report the taxable wages and reconcile the total amount of Idaho taxes you withheld during the calendar year to the amount you paid us during the same year.

Use Form 967 to send the commission the state copies of the Form W-2s, Wage and Tax Statements, and any 1099s with Idaho income tax withheld. 

You can do this either online using TAP or through the mail (The tax commission will send you a pre-printed Form 967).

Idaho requires you to file W-2s and Form 967 electronically if you're an employer who meets the IRS requirements to file W-2s electronically and you have 50 or more employees in Idaho.