Idaho Payroll Tax and Registration Guide
Employers who pay employees in Idaho must register with the ID State Tax Commission for a Withholding Account Number and register with the ID Dept of Commerce and Labor for a UI Account Number.
Account Number(s) Needed:
Employers who pay employees in Idaho must register with the ID State Tax Commission for a Withholding Account Number and register with the ID Dept of Commerce and Labor for a UI Account Number.
ID Tax Commission Withholding Account Number: 9999 99999 (9 digits)
- Register online at the State Tax Commission’s Idaho Business Registration (IBR) portal to receive both Withholding and UI account numbers within 5 days of completing the application.
- Find an existing Withholding Account Number:
- on Form 967, Annual Withholding Form (for M/Q/Y filers)
- by calling the State Tax Commission.
ID Dept of Commerce and Labor UI Account Number: 9999999999 (10 digits)
- Register online at the State Tax Commission’s Idaho Business Registration (IBR) portal to receive both Withholding and UI account numbers within 5 days of completing the application.
- Find an existing UI Account Number:
- on Form TAX020, Employer’s Quarterly UI Tax Report
- by calling the Dept of Labor.
Required Payroll Documentation:
Withholding
- Form 967 (Idaho Annual Withholding Report): This is the only filing requirement for withholding. Use a Payroll report that contains Employee SSN, Quarterly Wages Paid and Withheld Amounts
Unemployment
- TX20 (Quarterly Contribution Report)and TX26 (Continuation Report): This return is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters.
Third Party Access /POA Needed:
No
Local Income Taxes Imposed:
No
State Resources
Visit state resources for specific tax rates and wage details:
- Dept. of Labor for unemployment taxes
- State Tax Commission for withholding taxes
