Taxes – Withholding and Reporting Requirements

Idaho State Tax Commission

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

Farm and Ranch Employee Tax Withholdings

Sales and Use Tax, Lodging Tax: If your business sells a product, consumes goods in the course of doing business that were purchased tax-free, charges admission to events, rents some types of physical property or is engaged in the lodging industry, submit IBRS to establish accounts.

Internal Revenue Service

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