Idaho Income Tax

General administration:
State Tax Commission
800 Park Blvd., Plaza IV
PO Box 36
Boise, ID 83722-2301
208-334-7660
Request identification number by filing Form IBR-1 (Business Registration Form):
State Tax Commission
Account Registration
PO Box 36
Boise, ID 83722
208-334-7660
Register for electronic funds transfer (required if withholding liability in excess of $100,000) by filing Electronic Funds Transfer Authorization form:
State Tax Commission
PO Box 36
Boise, ID 83722-0120
208-334-7625
Deposit and report monthly (by 20th day of following month) or quarterly (by last day of month following end of quarter) withholdings by filing Form 950/952 (Withholding Tax Return);
Farmer - employers or employers otherwise exempt from federal withholding deposit and report annual withholdings by filing Form 954 (Withholding Farmer - Employer's Annual Return);
Furnish annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) by January 31 and to state on Form 956 (Withholding Employer's Annual Reconciliation) by last day of February:
State Tax Commission
800 Park Plaza IV
PO Box 76
Boise, ID 83707-0076
208-334-7660
Report annual non-employee compensation in excess of $600 by filing Form 96 (Annual Information Return) and Forms 1099 by March 15:
State Tax Commission
PO Box 36
Boise, ID 83722-0410