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Depositing and Reporting Withheld Taxes: Idaho

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Scott Randolph and Bradley T. Cave, Holland & Hart LLP

Summary

  • Employers must pay to the Idaho Tax Commission all taxes withheld on a monthly basis, with exceptions based on the total amounts withheld. See Deposit Thresholds and Schedules; Deposit and Filing Due Dates.
  • Penalties are imposed for failure to report or remit withheld taxes. See Penalties.
  • Certain employers are required to make deposits by electronic funds transfer (EFT). See Electronic Deposit Requirements.
  • All employers must file Form 967, Idaho Annual Withholding Report, by January 31 for each employee to whom Idaho taxable wages were paid. See Annual Reconciliation Forms and Filing Deadlines.

  • An employer that files a total of 10 or more information returns, including Forms W-2 and 1099, is required to file them electronically with the Idaho Tax Commission. Employers required to file W-2s electronically with the IRS and have 50 or more employees working in Idaho should also file them electronically with Idaho. Idaho employers must also provide employees with copies of Form W-2 by January 31. See Information Return Filing Requirements.