Idaho Official Government Website

Unemployment Insurance Tax – Federal and State


Unemployment Insurance Tax and Idaho Corporation Owners

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 are considered employees if they work in their business. All corporations, including s-corps, whose owner/officers provide services to the business 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.

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