Idaho employer tax information
About Idaho employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Idaho, you must be registered with the Idaho State Tax Commission and Idaho Department of Labor so Square can pay and file your state taxes.
The Idaho Department of Labor typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the Idaho website or contact the ID Department of Labor directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
For Idaho State Tax Commission, you need your:
Idaho Withholding Account Number (9 digits)
Idaho Account Filing Cycle: Semi-monthly, monthly, quarterly, or annually
For Idaho Department of Labor, you need your:
Idaho UI Account Number (10 digits)
Idaho Contribution Rate
Workforce Development Fund Rate
Special Administrative Reserve Rate
Idaho payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies. The withholding tax payment made by Square Payroll serves as both the payment voucher and filing. This form will not appear in your Tax Forms in Square Dashboard.
Withholding Tax Payment (Form 910): processes per pay run
-
Wage and Tax Statement (W-2): processes annually.
Form 967, Annual Withholding Tax Filing is not required because Square Payroll files W-2s electronically.
Unemployment Insurance Tax Payment/Filing (TAX020/TAX026): processes quarterly
New Hire Report: processes as needed
Make Idaho payroll tax payments
To make Idaho income tax payments, you must be registered with the Idaho State Tax Commission and have a Withholding Account Number and an assigned Filing Cycle. If you do not have this information, you can register online as a new business. You will receive your Withholding Account Number and Filing Cycle within 10 days from the Idaho State Tax Commission.
There are two options for making withholding tax payments.
You can pay withholding tax online using ACH Debit or ACH Credit. With ACH Debit, you authorize how much and when the state can take money from your bank account to pay the withheld taxes. With ACH Credit, you tell your bank how much to send us and when to send it. Your bank might charge a fee for this service.
To pay online (ACH Debit):
- Go to the Idaho State Tax Commission’s ePay website.
- Select Taxpayer Access Point (TAP) for ACH Debit or select Access Idaho for electronic check payments.
If you make payments or report “zero” withholding electronically, you don’t need to send Form 910, Idaho Withholding Payment Voucher.
To pay online (ACH Credit):
Contact the state and ask for the ACH Credit Addenda and Bank Information form. You can reach the state at EFT@tax.idaho.gov or by fax at (208) 334-7625.
To pay by mail:
Make your check or money order to the Idaho State Tax Commission. Mail a Form 910 and your payment to:
Idaho State Tax Commission
PO Box 76
Boise ID, 83707- 0076
The envelope must be postmarked by the due date.
For more information about withholding payments please visit the Idaho State Tax Commission website.
To make Idaho unemployment insurance tax payments, you must be registered with the Idaho Department of Labor and have an assigned unemployment insurance tax rate (this is a combination of your Contribution Rate, the Workforce Development Fund Rate, and a Special Administrative Reserve Rate). If you do not have this information, you can register online as a new business. You will receive your UI Account Number from the Department of Labor within 10 days.
There are two options for making unemployment tax payments:
To pay online:
- Go to the Idaho Department of Labor’s Employer Portal.
- If you are an existing user, sign in. If you are a new user, select New User Registration to sign up. This portal will allow you to pay online using an electronic check (free) or credit or debit card (3% vendor fee applies).
To pay by mail:
- Go to the Idaho Department of Labor’s Employer Portal.
- On the Make a Payment screen, fill in the exact payment amount that is due and choose Print Payment Voucher to open the Payment Voucher screen.
- A print window will open. Select your printer and print a copy of the Payment Voucher.
- Include this voucher with your check payable to the Idaho Department of Labor and mail to:
State of Idaho
Department of Labor
Employer Accounts Bureau
317 W. Main Street
Boise, ID, 83735-0760.
Taxes are considered paid when the Idaho Department of Labor receives payment in cash, check or other remittance. Payments made by mail are considered paid on the postmark date of the payment envelope.
Make Idaho payroll withholding tax filings
Annual reconciliation returns are due by January 31 for the preceding calendar year. This return summarizes the employee taxes you’ve withheld during the year, and is required in addition to providing each of your employees with a federal Form W-2 summarizing the employee’s withholding for the year. You can file the annual reconciliation online or on paper.
- To file online, use the Taxpayer Access Point (TAP) website to file, and make payments online or you can print a payment voucher and submit a check.
- To file by mail, contact the Idaho State Tax Commission to obtain a Form 967. You must include copies of the W-2s sent to all of your employees working in Idaho with your filing. The Idaho State Tax Commission sends you a booklet of preprinted payment vouchers (Form 910), that should accompany any checks. Blank forms are not available online, you must contact the state and provide verification if you need additional payment vouchers.
For questions about withholding tax payments, contact the Idaho State Tax Commission at 208-334-7660 or email them at taxrep@tax.idaho.gov.
Idaho W-2s are due by January 31 for the preceding calendar year. W-2s must be accompanied by Form 967 whether you file electronically or by mail. You are required to file electronically if you meet the IRS requirements, and have 50 or more employees working in the state:
- To file online, use the Taxpayer Access Point (TAP) website to file both your W-2s and Form 967. You can manually enter the data or upload a file.
- To file by mail, contact the Idaho State Tax Commission to obtain a Form 967. Once completed, attach your W-2s and mail documents to:
Idaho State Tax Commission
PO Box 76
Boise ID 83707-0076
For questions about withholding tax payments, contact the Idaho State Tax Commission at 208-334-7660 or at taxrep@tax.idaho.gov.
Make unemployment insurance tax filings in Idaho
Unemployment insurance tax reports and payments are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter). To file a paper form (Form TX2026), you must submit a written request to the Idaho Department of Labor explaining why you are unable to comply with online reporting.
- To file online, go to the Idaho Department of Labor’s Employer Portal. You can make any payments due by electronic check (free) or by credit or debit card (3% fee applies). You can also download a voucher and mail a payment.
- To file by mail, you need approval. Do not use this option unless you have been approved to submit paper reports. Once approval is granted, you can obtain the two-part report consisting of Form TAX020 and Form TAX026 by contacting the nearest Idaho Department of Labor tax center. Include a check for any payments due with your paper report.
As long as your unemployment insurance account is active, you must file reports each quarter even if no wages were paid. If you cease operations or believe you should no longer file reports, contact your local tax center. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact the Idaho Department of Labor at 208-332-3570 or at www@labor.idaho.gov.
Amend duplicate tax filings in Idaho
The Idaho Department of Labor (DOL) allows you to correct any misreported payroll on your quarterly return by submitting an Amended Unemployment Insurance Tax Report Form. The form can be returned in three ways:
- Employer Portal: Use the secure messaging feature to attach a pdf copy of the form.
- Fax: Send a copy of the form to 208-334-6301.
- Mail: Send to 317 W. Main St. Boise, Idaho 83735-0760, ATTN UI Compliance Bureau Tax Support.
File your Form I-71-20-C with the DOL as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the Idaho Department of Labor at 208-332-3576.
Find your Idaho tax ID account numbers and rates
You can find your Withholding Account Number on any mail you have received from the Idaho State Tax Commission. If you’re unsure, contact the agency at 208-334-7660.
You can find your UI Account Number on the Notice of Taxable Wage Rate you received from the Idaho Department of Labor.If you are unable to locate this number, contact the agency at 208-332-3576.
You can find your Contribution Rate, Workforce Development Fund Rate, and Special Administrative Reserve Rate on the Notice of Taxable Wage Rate you received from the Idaho Department of Labor. If you’re unable to locate your rates, contact the agency at 208-332-3576.
You can find your Account Filing Cycle on the notice you received when you registered with the Idaho State Tax Commission for the first time. If you are unable to locate your filing cycle, contact the agency at 208-334-7660.
Register as a new employer in Idaho
Register on the Idaho State Tax Commission website as a new business. You will receive your Withholding Account Number and Filing Cycle from the Idaho State Tax Commission within 10 days.
Register on the Idaho Department of Labor website as a new business. You will receive your UI Account Number within 10 days from the Department of Labor.
You can find your Contribution Rate, Workforce Development Fund Rate, and your Special Administrative Reserve Rate on the Notice of Taxable Wage Rate mailed by the ID Department of Labor. For more information, contact the agency at 208-332-3576.
Idaho zero withholding reporting
You must file a “zero” wage report to the Idaho State Tax Commission for any tax periods that no Idaho income taxes were withheld. To do so:
Log in to your Idaho TAP account.
Select Withholding Tax > File Return for the appropriate tax period.
Select Report “zero” > Next > Submit to complete the filing.