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Taxes – Withholding and Reporting Requirements

  • Idaho State Tax Commission
  • Internal Revenue Service
  • Visit the Taxes section of this website

Idaho State Tax Commission

Withholding: If you have an employee who physically works in Idaho full or part-time, or if you withhold Idaho income tax from a paycheck for an employee with an Idaho filing requirement, you must establish a withholding account.


Internal Revenue Service 

See Employer’s Tax Guide and Employer’s Supplemental Tax Guide

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