Idaho Income Tax Information
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Idaho State Tax CommissionIdaho Department of Labor
Withholding Requirements:
- Register as employer by filing Form IBR-1 (Business Registration Form):
- Withholding Allowance Certificate - Federal W-4
- Withholding Method = formula
- Supplemental Rate = Withhold at 7.8% or add to regular wages for most recent payroll period, compute tax on total, and subtract tax withheld from regular wages.
Local Taxes:
None
State Unemployment Insurance (SUI):
Report quarterly wages and contributions by filing Form TAX026 (Unemployment Insurance Wage Report) and Form TAX020 (Employer Quarterly Unemployment Insurance Tax Report) by last day of month following end of quarter: Report online by clicking here
Wage base is $33,300 for 2011 and increases to $34,100 for 2012.
Contribution rates range from 0.96% to 6.80%
Schedule II, Reserve ratio formula
New employers use 1.302%
Work Force Development tax is 3.0% of taxable contribution rate
State Disability Insurance (SDI):
None
State Labor Laws:
Minimum wage - The Federal minimum wage rate applies.
Termination Pay - Fired/Quit - earlier of next regular payday or 10 days or within 48 hours of receipt of written request from employee.
New Hire Reporting:
Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 (Employees Withholding Allowance Certificate) to:
Idaho Department of Labor
New Hire Reporting
317 Main Street
Boise, ID 83735-0610
800-627-3880
Remit Withholding for Child Support to:
Bureau of Child Support Enforcement
Department of Health and Welfare
Statehouse Mail, 5th Floor
Boise, ID 83720
800-448-2977
To report online click here
Reciprocity States:
None
For paycheck calculation visit the Idaho Paycheck Calculator of PaycheckCity.
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