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Idaho Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
TAX020 (Filing) UI Idaho Employer Quarterly UI Tax Report
Effective Date
Form Name
Idaho Employer Quarterly UI Tax Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Worksheet
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
Check
TAX026 (Filing) UI Idaho UI Wage Report
Effective Date
Subform of
TAX020
Form Name
Idaho UI Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Filed with TAX020 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
N/A
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
Form 967A (Filing) WH Annual Withholding Form 967A (M/Q/Y Filers)
Effective Date
Form Name
Annual Withholding Form 967A (M/Q/Y Filers)
Filing Frequency
Annual
Filing Due Dates
Last day of January.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
The last day of January.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
910 (Payment) WH Withholding Payment Voucher
Effective Date
Form Name
Withholding Payment Voucher
Filing Frequency
Semi Monthly Monthly Quarterly Annually
Filing Due Dates
Semi Monthly: 1st to 15th - Due 20th of the month in which the deposit period ends. 16th to the end of the month - due the 5th of the following month. Monthly: Due the 20th of the following month. Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31) Annually: Due on or before January 31st in the next calendar year.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check with Voucher

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check

Agency contact information

Effective Date
Agency Name
Idaho State Tax Commission
Vendor Payable Name
Idaho State Tax Commission
Mailing Address
Idaho State Tax Commission P.O. Box 36 Boise, ID 83722-0410
Phone Numbers
State Tax Commission 208-334-7660 or 800-972-7660
Support Email
taxrep@tax.idaho.gov
Agency Website URL
http://tax.idaho.gov/

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency, IRS, Tax Items WH/SS/Medicare State Observed Holidays: None

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
ID State Tax Commission Acct No.
QuickBooks Employer Account Number Format(s)
999999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Idaho Child Tax Credit annual allowance amount $2960.00
Supplemental Rate Detail
7.4%

W4 Requirements

Effective Date
Can Use Federal W4?
Yes

Agency Tax Payment Details

Effective Date
Tax Payment Name
ID Withholding

Verification Tracking

Last Verified Date
02-11-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Annual ID Withholding
Effective Date
Tax Payment Name
ID Withholding
Frequency
Annual
Liability Accrual Period
Calendar Year
Due Date
Due on or before January 31st in the next calendar year
Threshold Requirement
Farmers who are not required to file with the Idaho Department of Labor and employers with a withholding liability less than $750 annually.
Monthly ID Withholding
Effective Date
Tax Payment Name
ID Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due on or before the 20th of the following month
Threshold Requirement
Withholding liability greater than $750 a quarter, but less than $240,000 a year (greater than or or equal to $20,000 a month)
Quarterly ID Withholding
Effective Date
Tax Payment Name
ID Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due on or before the last day of the month following the end of the quarter
Threshold Requirement
Withholding liability is equal to or less than $750 per quarter, and Farmers who are required to file with the Department of Labor
Semi-Monthly ID Withholding
Effective Date
Tax Payment Name
ID Withholding
Frequency
Semi-Monthly
Liability Accrual Period
1st of the month to the 15th of the month. 16th of the month to the end of the month.
Due Date
1st to 15th - Due on or before the 20th of the month in which the deposit period ends. 16th to the end of the month - Due on or before the 5th of the following month.
Threshold Requirement
Withholding liability greater than or equal to $240,000 a year or greater than $20,000 a month.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
W-2: Employers with 50 or more Idaho employees must file electronically, if required to file electronically with the Social Security Administration.
Employer Payment Requirements
Amounts of $100,000 or more must be paid electronically.

Agency contact information

Effective Date
Agency Name
Idaho Department of Labor
Vendor Payable Name
Idaho Department of Labor
Mailing Address
317 W. Main Street Boise, ID 83735
Phone Numbers
Dept of Labor Main Number 208-332-3570 Employer New Accounts 208-332-3576 (Boise)
Support Email
www@labor.idaho.gov
Agency Website URL
http://labor.idaho.gov/dnn/idl/businesses.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency, IRS, Tax Items WH/SS/Medicare State Observed Holidays: None

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
ID Dept of Labor Acct No.
QuickBooks Employer Account Number Format(s)
9999999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.251%
Maximum Rate
5.4%
New Employer Rate
0.97%

Employer Wage Base

Effective Date
Wage Base Amount
$40,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Workforce Development Fund
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
0.0702%
New Employer Rate
0.03%
Wage Base Amount
$40,000.00

Verification Tracking

Last Verified Date
07-31-2019

Agency Surcharge Detail

Effective Date
Surcharge Name
Special Administration Reserve Fund
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$40,000.00

Verification Tracking

Last Verified Date
07-31-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
ID UI and Workforce Development Fund

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly ID UI and Workforce Development Fund
Effective Date
Tax Payment Name
ID UI and Workforce Development Fund
Frequency
Quarterly
Liability Accrual Period
Quarterly
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All employers must file reports electronically.
Employer Payment Requirements
Amounts of $100,000 or more must be paid electronically.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://labor.idaho.gov/ibrs/ibr.aspx
Is there a registration fee?
No
What is the name of the form to use for registration?
Idaho Business Registration System
What is the link to the form for registration?
https://labor.idaho.gov/ibrs/ibr.aspx
Additional information about the registration for this state.
If we have the AID we can turn on ACH payment method. Clients can register for both unemployment and withholding tax online. Have client go to link and choose "I am Ready to Register My New Business". Online Registration, Client should receive account number within 2 weeks. Fax Registration takes 3 weeks. Mailed Registration takes 4 weeks. Link to paper Form IBR-1: https://tax.idaho.gov/forms/EFO00147_07-01-2014.pdf

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://labor.idaho.gov/ibrs/ibr.aspx
Is there a registration fee?
No
What is the name of the form to use for registration?
Idaho Business Registration System
What is the link to the form for registration?
https://labor.idaho.gov/ibrs/ibr.aspx
Additional information about the registration for this state.
Clients can register for both unemployment and withholding tax online. Have client go to link and choose "I am Ready to Register My New Business". Online Registration, Client should receive account number within 2 weeks. Mailed Registration, Client should received account number within 6 weeks. Link to paper Form IBR-1: https://tax.idaho.gov/forms/EFO00147_07-01-2014.pdf

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