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Withholding Taxes: Idaho

Withholding Taxes requirements for other states

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

Author: Scott Randolph, Holland & Hart LLP


  • Idaho employers are required to withhold income taxes from all compensation paid for work performed in Idaho by Idaho residents, and by nonresidents whose wages exceed $1,000. See Withholding on Residents, Nonresidents and Expatriates.
  • Idaho employers determine withholding from employees' pay using both federal Form W-4 and state Form ID W-4. See Employee Withholding Forms.
  • Employers may withhold on supplemental wage payments, such as bonuses, as if the payments were a regular wage payment, or they may withhold a flat percentage. See Supplemental Wages.
  • Employers must issue a federal Form W-2 to each employee from whom any amount of Idaho income tax was withheld, or would have been withheld under the approved tables and other methods if the employee had claimed no more than one withholding allowance. See Form W-2 Requirements.
  • Employers are required to keep records of wages paid and taxes withheld. See Recordkeeping Requirements.