- Internal Revenue Service – Federal Unemployment Insurance Tax
- Idaho Department of Labor – Idaho Unemployment Insurance Handbook for Businesses
Unemployment Insurance Tax and Idaho Corporations: If the corporation owner/owners are also shareholders, they must report a fair market wage before taking distributions or dividends that are not taxable as wages. Many new business owners do not realize that they, themselves, are considered employees if they are working in their business. All corporations whose owner/officers provide services must open an unemployment insurance tax account with Idaho Department of Labor and either report wages or opt out as a corporate officer. For details, contact your nearest IDOL office.