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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.
  • Employers that do not deposit electronically must complete the appropriate form. Penalties are imposed for failure to comply with the income tax depositing and filing requirements. See Penalties.
  • Certain employers are required to make deposits by electronic funds transfer (EFT). See Electronic Deposit Requirements.