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Idaho Payroll Tax Filing Requirements

TaxZerone helps Idaho employers simplify payroll tax filing by providing clear guidance on state tax requirements. Learn about the essential Idaho payroll tax forms, filing deadlines, and ensure timely submissions with state regulations.

Idaho Employer Payroll Tax Filings

Employers in Idaho are required to file both withholding tax and unemployment insurance (UI) tax reports. Below are the key Idaho payroll tax forms and their due dates to stay compliant with state filing requirements.

Employer Payroll tax forms:

Form NHR

New Hire Reporting

All employers who hire or rehire employees in Idaho

Within 20 days of the employee’s hire or rehire date.

20 Days

Form 910

Idaho Withholding Payment Voucher

Employers who withhold Idaho income tax from employee wages

Quarterly Filers:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

Monthly Filers:
Due on the 20th day of the following month

Semiweekly Filers:
Due within 3 banking days after payroll.

Annual Filers:
January 31 

Information return:

ID Form W-2

Wage and Tax Statement

All employers paying wages subject to Idaho income tax withholding.

January 31

Form 967

Idaho Annual Withholding Report

Employers who withheld Idaho income tax during the year.

January 31

ID Form 1099-NEC

INonemployee compensation

Businesses or payers that make payments such as contract work, rent, or interest within Idaho.

February 28

Idaho Unemployment Tax (SUI)

In Idaho, employers must pay State Unemployment Insurance (SUI) taxes to fund benefits for eligible unemployed workers. The contribution rate depends on your assigned tax rate and the taxable wage base.

Idaho UI Tax Rates (2025)
Taxable Wage Base$55,300
Experienced employer rates 0.225% to 5.4%
New employer rate 1%

UI Tax Form and Due Dates

Form NameDue Date
Form TX020/ TX026Q1: April 30
Q2: July 31
Q3: October 31
Q4: January 31
How TaxZerone Can Help You?

How does TaxZerone help you file?

TaxZerone simplifies your tax filing process by supporting federal forms and also provides clear guidance on state forms, helping you file accurately, stay compliant, and avoid penalties.

Frequently Asked Questions

1. Who must file Form 910 in Idaho?

Form 910 must be filed by employers who withhold Idaho state income tax from employee wages. The filing frequency is monthly, semimonthly, quarterly, or annual—depends on the total amount of tax withheld.

2. What is the filing frequency of Form 910?

Monthly filer:
If you withhold less than $25,000 a month but more than $750 a quarter or you have only one monthly pay period.
Semimonthly filer:
If you withhold at least $300,000 in a 12-month period, or you withhold at least $25,000 per month.
Quarterly filer:
If you withhold $750 or less each quarter, or you are a farmer required to file with the Idaho Department of Labor.
Annual filer:
If you withhold less than $750 annually, or you are a farmer not required to file with the Idaho Department of Labor.

3. How do I file Form 910?

Form 910 should be filed electronically through the Idaho State Tax Commission’s TAP (Taxpayer Access Point) system. E-filing is the preferred and most efficient way to submit your withholding payments and reports.