What are the Idaho(ID) payroll tax registration requirements?

 Idaho(ID) Registration for Income and Unemployment Taxes

The State of Idaho requires you to register with the following tax agencies to make Idaho state tax payments and filings:

• Idaho Department of Revenue(DOR): Register and get your Withholding Account Number (Permit Number)to file and pay SIT taxes. 

• Idaho Department of Labor(DOL): Register and get your Employer Account Number to file and pay SUI taxes. 

 

Register for the Idaho State Tax Commission (ISTC) 

To register with the Idaho State Tax Commission (ISTC), you must follow the steps below.  

• Register via Online: 

•  Visit the  Idaho State Tax Commission (STC)

• In the “New Businesses” section, read what you’ll need to register.

• Click ‘Idaho Business Registration (IBR) Application.’

• On the right side of the page, under the ‘Begin New Registration’, click Create a new account.

• Complete the steps to register for the “Idaho Withholding Account Number”. 

 

• Number Issued: After successful registration, you will receive an Idaho withholding Account Number. This number is used to file state withholding forms like Form 967, Form ID W-2, and Forms TAX020 / TAX026.

 

Register for the Department of Labor (DOL)
To register with the Department of Labor (DOL), make sure your business is liable for SUI taxes. Here are the conditions to register with DOL. 

• Employer must be paid $1500 in wages during any calendar quarter.

• You must have atleast one employee working for any part of the week for 20 or more different weeks during a calendar year.

• Register via Online: 

• Visit the Idaho Department of Labor

• Go to  Idaho Business Registration (IBR)

• Select “Register a New Business.”

• Complete the details for the Idaho Department of Labor (unemployment).

• Once completed, you will receive an employer account number and Unemployment (UI) contribution rate in 10 days.

 

• Number Issued: After completion of registration, you will receive an Employer account number within 10 days. You can use this number to file Forms TAX020 / TAX026  and pay your Idaho unemployment taxes.    

State Withholding Certificate (Form ID W-4)

Employees in Idaho use Form ID W-4 to tell their employer how much Idaho tax to withhold from their wages. It’s similar to the federal Form W-4, but it’s for Idaho state tax only. 

Employers must use this form to withhold the accurate amount of taxes from the employee's wages. If an employee does not provide a form, employers must withhold at the default rate (zero allowances). 

Exemption:

Employees may claim exemption from Idaho state withholding if:

• Expect no Idaho income tax liability, 

• If the employee is a nonresident exempt under Idaho law

Idaho Payroll Tax Rates for 2025

Minimum Wage Base for Idaho 

Minimum wage Base is the lowest pay that an employer is legally allowed to give an employee, as set by law. 

 

Idaho  State Unemployment Insurance (SUI)

SUI taxes are state-level payroll taxes that employers pay to fund unemployment benefits for eligible workers who lose their jobs through no fault of their own. Here are the SUI tax rates for Idaho:

 

Idaho Payroll Tax Deposits

To pay your Withholding and unemployment taxes, you must follow the given methods:

Withholding tax deposits

• Pay via Online (ACH Debit)

• Visit the Idaho State Tax Commission ePay Website

• Select Taxpayer Access Point (TAP) for ACH Debit and access Idaho for electronic check payments.

• If you report zero withholding electronically, you don’t need to send Form 910, Idaho Withholding Payment Voucher.

 

• ACH credit

  • Contact the state and ask for the ACH Credit Addednda and Bank Information form. To do so, you can reach the state at EFT@tax.idaho.gov or by fax at (208) 334-7625.

• Pay via Mail

  • You can pay by check or money order to the Idaho State Tax Commission by mailing Form 910 payment voucher to:

Idaho State Tax Commission
PO Box 76
Boise, ID, 83707- 0076

 

Unemployment tax deposits

• Pay via Online

  • Visit the Idaho Department of Labor’s Employer Portal.

  • Select the ‘New User Registration’ to sign up for this portal and pay using e-check (free) or credit or debit card (3% vendor fee applies)

• Pay via Mail

  • Visit the  Idaho Department of Labor’s Employer Portal.

  • On the payment screen, you must fill in the exact payment amount and select ‘Print Payment Voucher’

  • You can print a copy of the Payment Voucher and include the voucher with your check payable to ID(DOL).

Mailing address:

State of Idaho
Department of Labor
Employer Accounts Bureau
317 W. Main Street

Boise, ID, 83735-0760.

 

Idaho Payroll Tax Filings

Here are the tax forms to be filed with the Department of Revenue (DOR) and the Department of Labor(DOL).

Withholding Tax Filings:

• Form 910 (Monthly and Quarterly Withholding Tax Filing): Form 910 is used by Idaho employers to report and pay state income tax withheld from employee wages. 

• Filing Frequency:

The filing frequency (monthly or quarterly) depends on the employer’s average withholding amount.  

• Monthly: You must follow the monthly filing frequency if your average withholding is $500 or more per month.

• Quarterly: You must follow the quarterly filing frequency if your average withholding is less than $500 per month.

How to file?

File Online

• Visit the Idaho Taxpayer Access Point(TAP)

• Complete Form 910 and submit the payment electronically.

File by Mail

• Use the preprinted Form 910 payment voucher provided by the Idaho State Tax Commission.

• Include your check or money order payable to: Idaho State Tax Commission.

• Mail to the address printed on the voucher.

Deadline

• Monthly filers: The Due date for filing Form 910 is the 20th of the following month.

• Quarterly filers: Due by the last day of the month following the quarter.

  • Q1 (Jan–Mar): April 30

  • Q2 (Apr–Jun): July 31

  • Q3 (Jul–Sep): October 31

  • Q4 (Oct–Dec): January 31

 

• Form 967, Annual Withholding Tax Filing: Form 967 is Idaho’s annual employer reconciliation form. Employers use this form to

  •  Report the total Idaho income tax withheld from employees during the calendar year.

  •  Reconcile this amount with the tax reported and paid.

 

How to file?

 

• File Online: Visit the  Taxpayer Access Point (TAP) website to file and make tax payments online. You can also print a payment voucher or submit a check.

• File via Mail: Request Form 967 from the Idaho State Tax Commission and include W-2 copies for all Idaho employees. The state provides preprinted Form 910 payment vouchers to submit with checks—these are not available online and must be requested if additional copies are needed.

Deadline: Form 967 is due by January 31st of the following year.

• Form ID W-2, Wage and Tax Statement
  Employers must file Form W-2 to report employee wages and the amount of Idaho state income tax withheld during the year. 

 

How to file?

File via Online:

• Visit the Taxpayer Access Point (TAP)

• File your W-2s and Form 967 online, manually enter the data, or upload a file.

File via Mail

Obtain Form 967 from Idaho State Tax Commission. Once completed, you must attach your W-2s and mail them to:

Idaho State Tax Commission
PO Box 76
Boise ID 83707-0076

Deadline: This form is due by January 31st of the following year.

• Forms TAX020 / TAX026, Quarterly Unemployment Tax Report: Employers use Forms TAX020 and TAX026 to report employee wages and pay state unemployment insurance (SUI) taxes to the Idaho Department of Labor.

 

How to file?

 

• File via Online:

  • Visit the Idaho Department of Labor’s Employer Portal

  • Make payments by e-check (free) or credit or debit card (3% fee applies). You can also download a voucher and mail a payment. 

 

• File by Mail:

To submit a paper return, you need prior approval. If approved, you can request the two-part report (Forms TAX020 and TAX026) from your local Idaho Department of Labor tax office. Be sure to include a check for any payment due when you mail the report.
 

 

Deadline:

 Form Tax020 is due by the last day of the month following the end of the quarter:

• Q1 (Jan–Mar): April 30

• Q2 (Apr–Jun): July 31

• Q3 (Jul–Sep): October 31

• Q4 (Oct–Dec): January 31

 

Amendments

If you have found any errors on previously filed  Form Tax020, you can correct the errors using the Amended Unemployment Insurance Tax Report Form.

 

• Securely message your PDF copy of the form using the employee portal

• Correct the errors on the Form and mail it to:

317 W. Main St. Boise,
 Idaho 83735-0760, 
ATTN UI Compliance Bureau Tax Support.

• Fax: Send a copy of the form to 208-334-6301.

 

New Hire Report 

All Idaho employers must report newly hired or rehired employees within 20 days of the hire date.

Required Information

• Employer: Name, address, FEIN

• Employee: Name, SSN, address, date of hire

How to File?

• File via Online: Report via Idaho New Hire Directory.
• File by Mail: 

Idaho New Hire Directory
PO Box 550
Boise, ID 83701

Fax: (800) 562-0669