State Tax Agencies

Idaho State Tax Commission
Idaho Department of Labor

Types of Tax

Withholding Tax
State Unemployment Insurance (SUI) Tax

Idaho Secretary of State website

All employers are required to register online with the Idaho Secretary of State through Idaho SOSbiz .

Withholding Tax Registration

The Idaho State Tax Commission administers the state’s income tax withholding. The agency’s website is: https://tax.idaho.gov/i-1026.cfm.
To obtain an Idaho state withholding account number, employers can either apply online using the Idaho Business Registration system or complete, sign and return Idaho paper *Form IBR-1, Business Registration Form.

SUI Tax Registration

The Idaho Department of Labor administers the state’s SUI Tax. The agency’s website is: https://www.labor.idaho.gov/dnn/.
To obtain an Idaho SUI tax account number, apply online using the Idaho Business Registration system or complete, sign and return Idaho paper *Form IBR-1, Business Registration Form.

*Idaho Form IBR-1, Business Registration Form, is a joint registration form used by the Idaho State Tax Commission to assign a withholding account number and by the Idaho Department of Labor to assign a SUI tax account number.

Disclaimer:
This article is not intended to be tax, legal, financial, or HR advice. Rules and regulations change over time and can vary by location. Consult with a lawyer, accountant, Tax, or HR expert for specific guidance.

Last Updated 11/1/2021