state tax commission a guide to idaho income tax withholdinghr.cch.com/paynetnews/idaho2.pdf ·...

EPB00006 06-24-2014

State Tax Commission

A Guide to

Idaho

Income Tax

Withholding

For information, call:

(800) 972-7660 toll free334-7660 in the Boise areaTDD: (800) 377-3529(Hearing Impaired)

Boise

800 Park Blvd., Plaza IV

Coeur d’Alene

1910 Northwest Blvd., Suite 100

Idaho Falls

150 Shoup Ave., Suite 16

Lewiston

1118 F St.

Pocatello

611 Wilson Ave., Suite 5

Twin Falls

440 Falls Ave.

tax.idaho.gov

Important Agencies for Employers

Internal Revenue Service

Federal Tax Withholding, FUTA, FICA, IRS Publication 15, Circular E, Employer’s Tax Guide www.irs.gov Boise office: 550 W. Fort St., Boise ID 83724 (800) 829-4933

Idaho Department of Labor

labor.idaho.gov Boise office: 317 W. Main St., Boise ID 83735 (800) 448-2977 toll free or (208) 332-3576 in the Boise area (Employer Services) (208) 332-3579 (Wage payment labor law issues) (208) 332-3570 (Unemployment Insurance, Job Service)

Idaho Industrial Commission

State Workers Compensation Law, Industrial Accident Insurance www.iic.idaho.gov Boise office: 700 S. Clearwater Lane, Boise ID 83712 (800) 950-2110 toll free or (208) 334-6000 in the Boise area

U.S. Citizenship and Immigration Services (USCIS)

(Under Homeland Security Dept.) Employment Eligibility Verification www.uscis.gov Boise office: 1185 S. Vinnell Way, Boise ID 83709 (800) 375-5283 toll free or (208) 685-6600 in the Boise area

Idaho Secretary of State

Business DBAs, Articles of Incorporation, UCC www.sos.idaho.gov Boise office: 450 N. 4th St., Boise ID 83702 (208) 334-2300

Small Business Administration

General information for businesses and employers www.sba.gov Boise office: 380 E. Parkcenter Blvd., Ste. 330, Boise ID 83706 (208) 334-1696

This guide was prepared by the Idaho State Tax Commission. It does not provide a comprehensive explanation of Idaho tax laws or rules. The law can be

found in Title 63, Chapter 30 of the Idaho Code. Rules are located in IDAPA 35, Title 01, Chapter 01 of the Idaho Administrative Code.

Contents

1 Recent Revisions

1 Withholding Account Requirements 1 Do I need an Idaho withholding account? 1 What if I don’t register for a withholding account? 1 Who is an employer? 1 Who is an employee? 2 What’s the difference between an employee and an independent contractor? 2 Are statutory employees subject to Idaho income tax withholding? 2 What if I hire a family member? 2 What if I hire someone to help me with housework or to care for a family member? 3 What if I hire someone to help me on my farm or ranch? 3 How do I get an Idaho withholding account number?

3 Withholding Account Maintenance 3 How do I get reporting forms? 4 Can I have forms sent to my accountant? 4 What if I make changes to my business? 4 Is a withholding account transferable? 4 How do I change my account filing cycle? 4 How do I change the address on my account or cancel my account?

5 Income Subject to Withholding 5 Should I withhold Idaho income tax? (includes flowchart) 5 What income is subject to Idaho income tax withholding? 6 When are wages subject to Idaho income tax? 6 Are there exceptions to the withholding requirement? 7 Does Idaho income tax need to be withheld from an IRA, pension, or other similar payment? 7 Does Idaho income tax withholding apply to active duty military wages? 7 How do I determine how much Idaho income tax to withhold? 8 Am I required to send W-4 forms to the Tax Commission?

8 Payment Information 8 What are the payment requirements? 9 Payment Due Date Tables 10 How do I determine my withholding tax period for making payments? 10 Tax Period Charts 11 How can I pay the taxes I withheld? 12 What is Form 910 used for? 12 Example of Form 910 12 Why can’t I enter amounts with cents on Form 910? 12 How do I report that I withheld no income tax? 13 What happens if I pay late? 13 What kind of withholding payment records should I keep?

14 Form W-2 14 How do I complete a Form W-2? 14 How do I correct a Form W-2? 14 Example of Form W-2

15 Information Returns 15 What are information returns? 15 How do I send the information returns to the Tax Commission? 15 What is the 1099 Combined Federal/State Filing Program? 15 What are Idaho’s filing requirements for the Combined Federal/State Filing Program?

16 Filing Information 16 What are my filing requirements? 16 Who must file Form 967? 16 What records and forms do I need to complete the reconciliation process? 16 How do I reconcile my income tax withholding? 16 Why can’t I enter amounts with cents on Form 967? 16 Do I need to sign Form 967? 17 Example of Form 967 for monthly, quarterly, and annual filers 18 If I close my business during the year, can I file Form 967 early? 18 How do I file my returns? 18 When are my returns due? 18 What happens if I file late? 18 How do I amend my return?

19 Recordkeeping 19 What records do I need to keep and for how long?

19 Other Questions 19 What if I hire someone who doesn’t live in Idaho? 19 What if I send my Idaho employees to another state to work? 19 If I’m self-employed, how do I know how much money to set aside to pay my income tax? 19 What if an employee’s payroll check goes unclaimed or uncashed?

20 Substitute Forms and Instructions 20 What if I want to develop my own substitute withholding forms?

20 Computing the Amount of Idaho Income Tax Withholding 20 Percentage Computation Method 21 Wage Bracket Method 21 Annualized Wage Method 21 Withholding on Bonuses, Commissions, etc.

23 Tables for Percentage Computation Method of Withholding

26 Tables for Wage Bracket Method of Withholding

Contents (continued)

A Guide to Idaho Income Tax Withholding 06-24-2014 EPB00006 1

Recent Revisions

Here’s an overview of recent changes to A Guide to Idaho Income Tax Withholding

y June 2014. Updated the figures for the different computation methods for 2014. Although the figures are effective for 2014, you don’t need to adjust the withholding for the months prior to receiving these tables.

y Nov. 2013. Added information about the new semimonthly filing cycle, which replaces the split-monthly filing cycle starting Jan. 1, 2014.

y May 2013. Updated the figures for the different computation methods for 2013. Although the figures are effective for 2013, you don’t need to adjust the withholding for the months prior to receiving these tables.

y June 2012. Clarified header information on pages 21, 22, and 23.

y April 2012. Updated calculations and tables as a result of a law change which reduced the maximum rate from 7.6% to 7.4%.

How frequently is this guide updated?

The Idaho personal income tax schedules are adjusted for inflation each year. The change is reflected in the income tax tables used to file individual income tax returns. The Tax Commission revises this guide when the accumulated annual inflation adjustments or other factors cause a substantial change. When we update this guide, we’ll post an announcement on our website.

Withholding Account Requirements

Do I need an Idaho withholding account?

If you have an employee earning income while in Idaho, you must have an Idaho withholding account. This applies to all employees, including agricultural, household help, and family members. If you choose to voluntarily withhold Idaho income tax for an Idaho resident working outside of Idaho, you must have an Idaho withholding account.

What if I don’t register for a withholding account?

If you have employees or withhold Idaho income tax and don’t register for a withholding account, you may be subject to a civil penalty of $100 per day. Each day constitutes a separate offense.

Who is an employer?

An employer is any person, business, or organization for which an individual performs any service as an employee. This includes religious, educational, charitable, and social organizations or societies, even if the organizations are exempt from paying income taxes.

Who is an employee?

Generally, an employee is any individual who performs services for you when you have the right to control what will be done and how it will be done. This is true even when you choose not to exercise your control over the employee and allow the employee freedom of action. It’s also true regardless of how payments are measured or paid or whether the employee works full-time or part-time.

If an employer/employee relationship exists, it doesn’t matter what the relationship is called. Generally, people who perform services for you are employees unless they’re in business for themselves and offer the same service to others.

A corporate officer who works for the corporation is an employee.

2 EPB00006 06-24-2014 A Guide to Idaho Income Tax Withholding

What’s the difference between an employee and an independent contractor?

Idaho law follows federal law regarding who is an employee and who is an independent contractor.

The Internal Revenue Service uses three characteristics to determine the relationship between a business and a worker.

y Behavioral Control. These facts show whether there is a right to direct or control how the worker does the work. A worker is an employee when the business has the right to direct and control the worker. The busi-ness doesn’t have to actually direct or control the way the work is done as long as the employer has the right to direct and control the work.

y Financial Control. These facts show whether the business has a right to direct and control the financial and business aspects of the worker’s job. These include:

• The extent to which the worker has unreimbursed business expenses. An employee can also have unreim-bursed business expenses.

• The extent of the worker’s investment in the facilities used in performing services.

• The extent to which the worker makes his or her services available to the relevant market.

• The extent to which the worker can realize a profit or incur a loss.

y Relationship of the Parties. These facts show how the parties perceive their relationship. These include:

• Written contracts describing the relationship the parties intended to create.

• The extent to which the worker is available to perform services for other similar businesses.

• Whether the business provides the worker with employee-type benefits, such as insurance, a pension plan, vacation pay, or sick pay.

• The permanency of the relationship.

• The extent to which services performed by the worker are a key aspect of the regular business of the com-pany.

For more information on how to determine whether someone providing services is an independent contractor or an employee, see IRS Publication 15, Circular E, Employer’s Tax Guide and Publication 15-A, Employer’s Supplemental Tax Guide.

Are statutory employees subject to Idaho income tax withholding?

If an employee qualifies as a statutory employee under federal law, Idaho income tax withholding isn’t required. For more information, see IRS Publication 15-A, Employer’s Supplemental Tax Guide or Publication 1779, Independent Contractor or Employee.

What if I hire a family member?

If a family member, even your spouse or child, gets paid for providing services, you must withhold Idaho income tax just as you would for a nonfamily member.

What if I hire someone to help me with housework or to care for a family member?

If you hire an employee to work in your home, the employee’s wages are subject to Idaho income tax. You must have an Idaho withholding account and report the wages, but you’re not required to withhold Idaho income tax from the employee’s wages. As a domestic employer, you must issue W-2 forms to your employees by the last day of January following the year of employment. You must also file Form 967 and your employees’ W-2 forms by the last day of February.

Withholding Account Requirements (continued)


If you hire someone who has a business providing household help and who provides services to more than one client, the person you hired isn’t necessarily your employee.

What if I hire someone to help me on my farm or ranch?

If you hire an employee to help you in your agricultural business, you must withhold Idaho income tax from the employee’s check if you’re required to withhold for federal purposes and the employee earns $1,000 or more during the calendar year. Use the withholding tables in this guide to determine how much to withhold.

If you have to file employment reports with the Idaho Department of Labor, you’re a quarterly filer with the Tax Commission, and you must:

y Pay the income tax withheld by the last day of the month following the end of the calendar quarter.

y File Form 967 and your employees’ W-2 forms by the last day of February.

If you don’t have to file employment reports with the Idaho Department of Labor, you’re an annual filer with the Tax Commission, and you must:

y Pay the income tax withheld by the last day of January.

y File Form 967 and your employees’ W-2 forms by the last day of February.

How do I get an Idaho withholding account number?

You must have a federal Employer Identification Number (EIN) before you apply for an Idaho withholding account. You can get an EIN by using the Internal Revenue Service (IRS) website at www.irs.gov. You can also apply for an EIN by completing a Form SS-4 and calling (800) 829-4933, faxing the form to (859) 669-5760, or mailing it to: IRS Service Center, Attention: EIN Operations, Philadelphia, PA 19255. You can get a Form SS-4 on the IRS website or at your local IRS office.

You can apply for an Idaho withholding account online through tax.idaho.gov by choosing “Apply for a business permit” under Online Services. Using online registration is the fastest way to receive your permit and tax forms. You can also complete the Idaho Business Registration paper form and submit it to the Tax Commission. The form is available online at tax.idaho.gov or by calling 334-7660 in the Boise area or (800) 972-7660 toll free. You can use the same online registration and Idaho Business Registration form to apply for your unemployment insurance account from the Idaho Department of Labor and to provide insurance information to the Idaho Industrial Commission.

Within 10 business days after we’ve received your application, we’ll send you a withholding account number and notify you of your account filing cycle, which determines how often you must file and pay the income tax you withheld. (See page 8.) We’ll then send you the forms you’ll need to report and pay the withholding.

Withholding Account Maintenance

How do I get reporting forms?

Once you’re registered with the Tax Commission, we’ll send you preprinted forms. If you pay and file electronically, you don’t need to send us a paper form. If you don’t have a preprinted form to file, don’t use photocopies from a previous period or from a different employer. If you don’t have a preprinted form when you need to file, you can:

y Pay and file online through our website at tax.idaho.gov.

y Call the Tax Commission to request a form.

Note: Because withholding forms are personalized, printable copies aren’t available on the Tax Commission’s website.

Withholding Account Requirements (continued)


Can I have forms sent to my accountant?

When you register for a withholding account, you can include an alternate address and contact person. If you’ve already completed your application, you may send a letter asking the Tax Commission to mail your reporting forms to an alternate address. Be sure to include your account number. If you want us to speak with your accountant about your account, we must have a current power of attorney. To get a power of attorney form, visit our website at tax.idaho.gov.

What if I make changes to my business?

You must apply for a new withholding account if you change your business entity (for example, a sole proprietorship becomes a corporation), acquire a business, or get a new federal EIN.

Is a withholding account transferable?

No. If you’re a new owner of an existing business, don’t use a return or payment voucher that’s been issued to the former business. You must apply for a new withholding account.

How do I change my account filing cycle?

Withholding account filing cycles are effective for a full calendar year. The Tax Commission will change your filing cycle at the end of the year if your withholding amounts require a change or if the Tax Commission approves your request for a change. You must send your request by December 1 for a filing cycle change by either:

y Email: [email protected]

y Fax: (208) 334-7650

y Mail: Attn: Permit Accounting Idaho State Tax Commission PO Box 36 Boise ID 83722-3220

How do I change the address on my account or cancel my account?

To change your mailing address or cancel your account:

y Use the online request form at tax.idaho.gov/ss for self-service on our website.

y Mark the appropriate box (“Mailing address change” or “Cancel account”) on the Form 910 or Form 967. If you’re changing the address, draw a line through the address on the form, and write in your new address, or

y Send us written notice that you want to change your account. If you’re changing the address, include your name, account number, old address, and new address. If you’re cancelling the account, include your name, account number, and the date you want the account to be cancelled. Send your request by either:

y Email: [email protected]

y Fax: (208) 334-5364

y Mail: Attn: Account Registration & Maintenance Idaho State Tax Commission PO Box 36 Boise ID 83722-3220

Withholding Account Maintenance (continued)


Income Subject to Withholding

Should I withhold Idaho income tax?

The following flowchart can help you decide if you need to withhold Idaho income tax.

Is there an employer/employee relationship?

Is federal withholding required?

Is the payment related to services performed?

Are the services performed in Idaho?

No Idaho withholding is

required.

Are the payments made to: y An agricultural employee who earned less than $1,000 in Idaho? y An American Indian who lives and works on a reservation? y A domestic employee? y An employee of an interstate water carrier? y A nonresident employee

...who earned less than $1,000 in Idaho?

...who is on active duty in the military?

...of an air carrier who earned less than 50% of his income in Idaho?

...of an interstate motor carrier?

...of an interstate motor private carrier?

...of an interstate railroad carrier?

No Idaho withholding is required.

All payments are subject to withholding.

NO

NO

NO

NO

NO

YES

YES

YES

YES

YES

What income is subject to Idaho income tax withholding?

All wages, tips, and other compensation earned by employees or paid for services performed in Idaho are subject to Idaho income tax withholding. The pay may be in cash or in another form. It includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. It doesn’t matter how you measure the compensation or make the pay-ment. Generally, if the Idaho compensation is subject to federal income tax, it’s also subject to Idaho income tax.

Compensation paid to a former employee for services performed while still employed in Idaho is subject to Idaho income tax withholding. For example: If an employee is granted stock options and those options vest while the


employee is performing services in Idaho, the compensation or gain when the employee exercises the options are subject to Idaho income tax withholding, even if the employee is no longer living or working in Idaho.

y Employee business expense reimbursements. Reimbursements or allowances paid to an employee under an accountable plan aren’t subject to Idaho income tax withholding. Reimbursements or allowances paid under a nonaccountable plan are subject to Idaho income tax withholding. For definitions of accountable and nonac-countable plans, see IRS Publication 15, Circular E, Employer’s Tax Guide.

y Wages paid “in kind.” If you pay employees in something other than money, you’re said to pay them “in kind.” Payments in kind can be in the form of goods, lodging, food, clothing, services, or personal use of a company vehicle. Generally, Idaho income tax withholding applies to the fair market value of such payments when they’re made for services provided in Idaho. If the food or lodging is for the employer’s convenience and qualifies for an exclusion from wages under federal law, it isn’t subject to Idaho income tax withholding.

y Supplemental wages. Idaho income tax applies to bonuses, commissions, overtime pay, payments for ac-cumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay, and other similar payments if earned while working in Idaho. Withholding on supplemental wages may be computed by either combining the supplemental payment with regular wages and treating them as a single payment or by multiplying the supplemental payment by 7.4 percent.

y Employee benefits. Benefits that are taxable under the Internal Revenue Code (IRC) are subject to Idaho income tax withholding if they are earned for services provided in Idaho, regardless of when the benefit is re-ceived. Tax-deferred benefits such as 401(k) plans and cafeteria plans that are tax deferred by the IRC are also tax deferred for Idaho and not subject to income tax withholding.

y Stock options. The granting of stock options is considered to be compensation for services, whether treated for federal income tax purposes as compensation or capital gain income. This income is subject to Idaho income tax withholding if the employee performed services in Idaho between the time the option was granted and the time the option vested. For more information, see Idaho Income Tax Administrative Rule 271.

y Tips. Tips an employee receives for work done in Idaho are subject to Idaho income tax withholding. Report as Idaho income the same tip amount you reported as federal income. See IRS Publication 531, Reporting Tip Income.

When are wages subject to Idaho income tax?

When an employee earns income while working in Idaho, the income is subject to Idaho income tax. This is true even if the employee isn’t a resident of Idaho. It’s also true if the employee is a family member. It also applies to people working in Idaho for only one day, including athletes and performers.

If a person who isn’t a citizen of the United States earns income while in Idaho, the income is subject to Idaho income tax withholding unless exempt from federal withholding.

Are there exceptions to the withholding requirement?

y An Idaho employer is always required to have an account and report payroll. However, withholding is not required if:

• The employee isn’t a resident of Idaho and earns less than $1,000 in Idaho in a calendar year.

• An agricultural laborer earns less than $1,000 in a calendar year.

• An employee is exempt from federal withholding.

• The employee is an American Indian who is an enrolled member of a federally recognized tribe, earns the income on a reservation, and lives on a reservation.

• An employee gives you a Form W-4 stating he is exempt from withholding as he had no income tax liabil-

Income Subject to Withholding (continued)


ity in the previous year and expects to have no income tax liability for the current year. The exemption is only good for the current year. The employee must give you a new W-4 each year. You must have a with-holding account and issue the employee a W-2 form. See Am I required to send W-4 forms to the Tax Commis-sion? on page 8.

y Motor carriers. If you’re an interstate motor carrier or motor private carrier and your employee has regu-larly assigned duties in more than one state, you only have to withhold income tax for the employee’s state of residence. In general, a motor carrier provides motor vehicle transportation for compensation to the public or under a contract. A motor private carrier transports property it owns or leases by motor vehicle and transports the property for sale, lease, rent, or to further a commercial enterprise. See Title 49, Sections 13102 and 14503, United States Code to determine if the employee qualifies.

y Air carriers. If your employee has regularly assigned duties on aircraft in more than one state, you must with-hold income tax for his state of residence and the state in which he earns more than 50 percent of his wages. The percent of wages earned in a state is based on scheduled flight time in the state compared to total sched-uled flight time for the year. See Title 49, Section 40116(f), United States Code to determine if the employee qualifies.

y Railroad carriers. If you’re an interstate rail carrier and your employee has regularly assigned duties in more than one state, you only have to withhold income tax for the employee’s state of residence. See Title 49, Sec-tion 11502, United States Code to determine if the employee qualifies.

y Water carriers. If your employee is a master or seaman who works on a vessel engaged in foreign, inter-coastal, interstate, or noncontiguous trade, don’t withhold any state income tax. See Title 46, Section 11108, United States Code to determine if the employee qualifies.

Does Idaho income tax need to be withheld from an IRA, pension, or other similar payment?

The income from an IRA, pension, or other similar payment is subject to Idaho income tax, but the payer isn’t required to withhold Idaho income tax from retirement payments. The recipient may either pay the tax as a voluntary estimated payment or as a tax payment with his individual income tax return on or before April 15. If the payer of the retirement funds wants to withhold Idaho income tax from the payments as a convenience to its payees, it must apply for an Idaho withholding account and pay the amounts withheld the same way a regular employer does. The payer must submit the 1099-Rs showing Idaho withholding by the last day of February. See the Filing Information section on page 16.

Does Idaho income tax withholding apply to active duty military wages?

The military wages of a person stationed in Idaho aren’t subject to Idaho income tax unless Idaho is the person’s domicile. Wages paid by the military to a person not on active duty are subject to Idaho income tax withholding if earned in Idaho. However, it isn’t necessary to withhold Idaho income tax for military personnel who are domiciled in Idaho, but are stationed outside Idaho if their full-time active duty outside Idaho is for 120 consecutive days or more. For military spouse information, see the “Military” page on our website at tax.idaho.gov.

How do I determine how much Idaho income tax to withhold?

You must have a federal Form W-4, Employee’s Withholding Allowance Certificate, on file for each employee. Since Idaho doesn’t have a separate Form W-4, Idaho income tax withholding is based on the federal Form W-4. However, employees can ask you to withhold more Idaho income tax by claiming fewer dependents for Idaho purposes. Employees can add this information at the bottom of the federal Form W-4 they give you. They can’t request less Idaho income tax withheld by listing more dependents. Idaho has three approved methods for computing withholding:



y Percentage Computation Method. See page 20.

y Wage Bracket Method. See page 21.

y Annualized Wage Method. See page 21.

The income tax withholding amounts in the withholding tables are rounded to the nearest whole dollar. If you use the percentage or annualized wage method of withholding, round the tax to the nearest whole dollar.

Generally, the percentage computation is the best method to use in programming the withholding tables for your computer. For help with payroll software, contact the company that sold you the software.

Am I required to send W-4 forms to the Tax Commission?

No. But you should send a copy of the W-4 form of any employee you suspect is claiming the wrong number of allowances. Mail the W-4 to:

TDB/Withholding Idaho State Tax Commission PO Box 36 Boise ID 83722-0410

Payment Information

What are the payment requirements?

You must pay the withheld Idaho income taxes based on the account filing cycle the Tax Commission assigned to you (see below). If you didn’t withhold income taxes, you must file a “zero” payment. Remember, taxes are reported and paid based on when the wages are paid, not earned.

Filing Cycles: y Monthly Filers. Employers pay withholding on or before the 20th of the month following the payment

period. (See the Monthly Payment Due Date Table on the next page.) Payments made throughout the year must be reconciled on Form 967.

y Split-monthly Filers (Effective through Dec. 31, 2013). Employers whose withholding equals or exceeds $240,000 in a 12-month period or equals or exceeds $20,000 per month pay the income tax withheld based on a reporting period that begins on the 16th of the month and ends on the 15th of the next month. Payment is due on or before the 20th of that same month. (See the Split-monthly Payment Due Date Table on the next page.) Payments made throughout the year must be reconciled on Form 967. This filing cycle will be replaced by a semimonthly filing cycle at the beginning of 2014.

y Semimonthly Filers (Effective as of Jan. 1, 2014). Employers whose withholding equals or exceeds $240,000 in a 12-month period or equals or exceeds $20,000 per month pay the income tax withheld based on a twice-monthly reporting period. The first period begins on the 1st of the month and ends on the 15th of the month, with payment due by the 20th of the same month. The second period begins on the 16th of the month and ends on the last day of the month, with payment due by the 5th of the following month. (See the Semimonthly Payment Due Date Table on the next page.) Payments made throughout the year must be reconciled on Form 967.

y Quarterly Filers. Employers who withhold $750 or less each quarter and farmers who are required to file with the Idaho Department of Labor pay the withholding on the last day of the month following the end of the quarter. (See the Quarterly Payment Due Date Table on the next page.) Payments made throughout the year must be reconciled on Form 967.



y Annual Filers. Farmers who aren’t required to file with the Idaho Department of Labor and employers who owe less than $750 annually pay the withholding on or before January 31. (See the Annual Payment Due Date Table below.) Any payments made throughout the year must be reconciled on Form 967.

If you want to change your filing cycle, see How do I change my account filing cycle? on page 4.

Payment Due Date Tables

Note: If the due date falls on a weekend or holiday, the payment is due on the next business day. For specific dates, see the Calendar page on our website at tax.idaho.gov.

Monthly

Payment period Due date Payment period Due date Payment period Due date

1/1 - 1/31 2/20 2/1 - 2/28 3/20 3/1 - 3/31 4/20

4/1 - 4/30 5/20 5/1 - 5/31 6/20 6/1 - 6/30 7/20

7/1 - 7/31 8/20 8/1 - 8/31 9/20 9/1 - 9/30 10/20

10/1 - 10/31 11/20 11/1 - 11/30 12/20 12/1 - 12/31 1/20

Split-monthly (effective through Dec. 31, 2013)


1/16 - 2/15 2/20 2/16 - 3/15 3/20 3/16 - 4/15 4/20

4/16 - 5/15 5/20 5/16 - 6/15 6/20 6/16 - 7/15 7/20

7/16 - 8/15 8/20 8/16 - 9/15 9/20 9/16 - 10/15 10/20

10/16 - 11/15 11/20 11/16 - 12/15 12/20 12/16 - 12/31 1/20

Semimonthly (effective as of Jan. 1, 2014)


1/1 - 1/15 1/20 1/16 - 1/31 2/5 2/1 - 2/15 2/20

2/16 - 2/28 3/5 3/1 - 3/15 3/20 3/16 - 3/31 4/5

4/1 - 4/15 4/20 4/16 - 4/30 5/5 5/1 - 5/15 5/20

5/16 - 5/31 6/5 6/1 - 6/15 6/20 6/16 - 6/30 7/5

7/1 - 7/15 7/20 7/16 - 7/31 8/5 8/1 - 8/15 8/20

8/16 - 8/31 9/5 9/1 - 9/15 9/20 9/16 - 9/30 10/5

10/1 - 10/15 10/20 10/16 - 10/31 11/5 11/1 - 11/15 11/20

11/16 - 11/30 12/5 12/1 - 12/15 12/20 12/16 - 12/31 1/5

Quarterly

Payment period Due date

1/1 - 3/31 4/30

4/1 - 6/30 7/31

7/1 - 9/30 10/31

10/1 - 12/31 1/31

Annual

Payment period Due date

1/1 - 12/31 1/31

Payment Information (continued)


How do I determine my withholding tax period for making payments?

Use the charts on the next page to determine your withholding tax period for payments based on your assigned filing cycle.

Monthly Tax Period Chart

Withholding EFT period Credit card, e-check Tax period on reporting period end date period end date Form 910

January 1 - January 31 . . . . . . . . . . . . . . . . 01/31 . . . . . . . . . . . . . . . . . . . 01/31 . . . . . . . . . . . . . . . . . JanFebruary 1 - February 28 . . . . . . . . . . . . . . 02/28 . . . . . . . . . . . . . . . . . . . 02/28 . . . . . . . . . . . . . . . . . FebMarch 1 - March 31 . . . . . . . . . . . . . . . . . . 03/31 . . . . . . . . . . . . . . . . . . . 03/31 . . . . . . . . . . . . . . . . . MarApril 1 - April 30 . . . . . . . . . . . . . . . . . . . . 04/30 . . . . . . . . . . . . . . . . . . . 04/30 . . . . . . . . . . . . . . . . . AprMay 1 - May 31 . . . . . . . . . . . . . . . . . . . . . 05/31 . . . . . . . . . . . . . . . . . . . 05/31 . . . . . . . . . . . . . . . . . MayJune 1 - June 30 . . . . . . . . . . . . . . . . . . . . . 06/30 . . . . . . . . . . . . . . . . . . . 06/30 . . . . . . . . . . . . . . . . . JunJuly 1 - July 31 . . . . . . . . . . . . . . . . . . . . . . 07/31 . . . . . . . . . . . . . . . . . . . 07/31 . . . . . . . . . . . . . . . . . . JulAugust 1 - August 31. . . . . . . . . . . . . . . . . 08/31 . . . . . . . . . . . . . . . . . . . 08/31 . . . . . . . . . . . . . . . . . AugSeptember 1 - September 30 . . . . . . . . . . . 09/30 . . . . . . . . . . . . . . . . . . . 09/30 . . . . . . . . . . . . . . . . . SepOctober 1 - October 31 . . . . . . . . . . . . . . . 10/31 . . . . . . . . . . . . . . . . . . . 10/31 . . . . . . . . . . . . . . . . . OctNovember 1 - November 30 . . . . . . . . . . . . 11/30 . . . . . . . . . . . . . . . . . . . 11/30 . . . . . . . . . . . . . . . . . NovDecember 1 - December 31 . . . . . . . . . . . . 12/31 . . . . . . . . . . . . . . . . . . . 12/31 . . . . . . . . . . . . . . . . . Dec

Split-monthly Tax Period Chart (effective through Dec. 31, 2013)


January 16 - February 15 . . . . . . . . . . . . . . 02/15 . . . . . . . . . . . . . . . . . . . 02/15 . . . . . . . . . . . . . . . . . JanFebruary 16 - March 15 . . . . . . . . . . . . . . . 03/15 . . . . . . . . . . . . . . . . . . . 03/15 . . . . . . . . . . . . . . . . . FebMarch 16 - April 15 . . . . . . . . . . . . . . . . . . 04/15 . . . . . . . . . . . . . . . . . . . 04/15 . . . . . . . . . . . . . . . . . MarApril 16 - May 15 . . . . . . . . . . . . . . . . . . . . 05/15 . . . . . . . . . . . . . . . . . . . 05/15 . . . . . . . . . . . . . . . . . AprMay 16 - June 15 . . . . . . . . . . . . . . . . . . . . 06/15 . . . . . . . . . . . . . . . . . . . 06/15 . . . . . . . . . . . . . . . . . MayJune 16 - July 15 . . . . . . . . . . . . . . . . . . . . 07/15 . . . . . . . . . . . . . . . . . . . 07/15 . . . . . . . . . . . . . . . . . JunJuly 16 - August 15 . . . . . . . . . . . . . . . . . . 08/15 . . . . . . . . . . . . . . . . . . . 08/15 . . . . . . . . . . . . . . . . . . JulAugust 16 - September 15 . . . . . . . . . . . . . 09/15 . . . . . . . . . . . . . . . . . . . 09/15 . . . . . . . . . . . . . . . . . AugSeptember 16 - October 15 . . . . . . . . . . . . 10/15 . . . . . . . . . . . . . . . . . . . 10/15 . . . . . . . . . . . . . . . . . SepOctober 16 - November 15. . . . . . . . . . . . . 11/15 . . . . . . . . . . . . . . . . . . . 11/15 . . . . . . . . . . . . . . . . . OctNovember 16 - December 15 . . . . . . . . . . . 12/15 . . . . . . . . . . . . . . . . . . . 12/15 . . . . . . . . . . . . . . . . . NovDecember 16 - December 31 . . . . . . . . . . . 12/31 . . . . . . . . . . . . . . . . . . . 12/31 . . . . . . . . . . . . . . . . . Dec

Semimonthly Tax Period Chart (effective as of Jan. 1, 2014)


January 1 - January 15 . . . . . . . . . . . . . . . . 01/15 . . . . . . . . . . . . . . . . . . . 01/15 . . . . . . . . . . . . . . . . . JanJanuary 16 - January 31 . . . . . . . . . . . . . . . 01/31 . . . . . . . . . . . . . . . . . . . 01/31 . . . . . . . . . . . . . . . . . JanFebruary 1 - February 15 . . . . . . . . . . . . . . 02/15 . . . . . . . . . . . . . . . . . . . 02/15 . . . . . . . . . . . . . . . . . FebFebruary 16 - February 28 . . . . . . . . . . . . . 02/28 . . . . . . . . . . . . . . . . . . . 02/28 . . . . . . . . . . . . . . . . . FebMarch 1 - March 15 . . . . . . . . . . . . . . . . . . 03/15 . . . . . . . . . . . . . . . . . . . 03/15 . . . . . . . . . . . . . . . . . MarMarch 16 - March 31 . . . . . . . . . . . . . . . . . 03/31 . . . . . . . . . . . . . . . . . . . 03/31 . . . . . . . . . . . . . . . . . MarApril 1 - April 15 . . . . . . . . . . . . . . . . . . . . 04/15 . . . . . . . . . . . . . . . . . . . 04/15 . . . . . . . . . . . . . . . . . AprApril 16 - April 30 . . . . . . . . . . . . . . . . . . . 04/30 . . . . . . . . . . . . . . . . . . . 04/30 . . . . . . . . . . . . . . . . . AprMay 1 - May 15 . . . . . . . . . . . . . . . . . . . . . 05/15 . . . . . . . . . . . . . . . . . . . 05/15 . . . . . . . . . . . . . . . . . MayMay 16 - May 31 . . . . . . . . . . . . . . . . . . . . 05/31 . . . . . . . . . . . . . . . . . . . 05/31 . . . . . . . . . . . . . . . . . MayJune 1 - June 15 . . . . . . . . . . . . . . . . . . . . . 06/15 . . . . . . . . . . . . . . . . . . . 06/15 . . . . . . . . . . . . . . . . . JunJune 16 - June 30 . . . . . . . . . . . . . . . . . . . . 06/30 . . . . . . . . . . . . . . . . . . . 06/30 . . . . . . . . . . . . . . . . . JunJuly 1 - July 15 . . . . . . . . . . . . . . . . . . . . . . 07/15 . . . . . . . . . . . . . . . . . . . 07/15 . . . . . . . . . . . . . . . . . . JulJuly 16 - July 31 . . . . . . . . . . . . . . . . . . . . . 07/31 . . . . . . . . . . . . . . . . . . . 07/31 . . . . . . . . . . . . . . . . . . JulAugust 1 - August 15. . . . . . . . . . . . . . . . . 08/15 . . . . . . . . . . . . . . . . . . . 08/15 . . . . . . . . . . . . . . . . . Aug



August 16 - August 31. . . . . . . . . . . . . . . . 08/31 . . . . . . . . . . . . . . . . . . . 08/31 . . . . . . . . . . . . . . . . . AugSeptember 1 - September 15 . . . . . . . . . . . 09/15 . . . . . . . . . . . . . . . . . . . 09/15 . . . . . . . . . . . . . . . . . SepSeptember 16 - September 30 . . . . . . . . . . 09/30 . . . . . . . . . . . . . . . . . . . 09/30 . . . . . . . . . . . . . . . . . SepOctober 1 - October 15 . . . . . . . . . . . . . . . 10/15 . . . . . . . . . . . . . . . . . . . 10/15 . . . . . . . . . . . . . . . . . OctOctober 16 - October 31 . . . . . . . . . . . . . . 10/31 . . . . . . . . . . . . . . . . . . . 10/31 . . . . . . . . . . . . . . . . . OctNovember 1 - November 15 . . . . . . . . . . . . 11/15 . . . . . . . . . . . . . . . . . . . 11/15 . . . . . . . . . . . . . . . . . NovNovember 16 - November 30 . . . . . . . . . . . 11/30 . . . . . . . . . . . . . . . . . . . 11/30 . . . . . . . . . . . . . . . . . NovDecember 1 - December 15 . . . . . . . . . . . . 12/15 . . . . . . . . . . . . . . . . . . . 12/15 . . . . . . . . . . . . . . . . . DecDecember 16 - December 31 . . . . . . . . . . . 12/31 . . . . . . . . . . . . . . . . . . . 12/31 . . . . . . . . . . . . . . . . . Dec

Quarterly Tax Period Chart


January 1 - March 31 . . . . . . . . . . . . . . . . . 03/31 . . . . . . . . . . . . . . . . . . . 03/31 . . . . . . . . . . . . . . . . . MarApril 1 - June 30. . . . . . . . . . . . . . . . . . . . . 06/30 . . . . . . . . . . . . . . . . . . . 06/30 . . . . . . . . . . . . . . . . . JunJuly 1 - September 30. . . . . . . . . . . . . . . . . 09/30 . . . . . . . . . . . . . . . . . . . 09/30 . . . . . . . . . . . . . . . . . SepOctober 1 - December 31. . . . . . . . . . . . . . 12/31 . . . . . . . . . . . . . . . . . . . 12/31 . . . . . . . . . . . . . . . . . Dec

Annual Tax Period Chart


January 1 - December 31 . . . . . . . . . . . . . . 12/31 . . . . . . . . . . . . . . . . . . . 12/31 . . . . . . . . . . . . . . . . . Dec

How can I pay the taxes I withheld?

Electronic funds transfer (EFT). You can make an electronic funds transfer of money from one bank to another through either ACH Debit or ACH Credit. Whenever the amount due is $100,000 or greater, the law requires you to use EFT.

y With ACH Debit, you authorize how much and when the state can take money from your bank account to pay the withheld taxes. To use this free payment method, you must first register with our service provider. Go to our website at tax.idaho.gov/epay and choose “Taxpayer Access Point (TAP).”

y With ACH Credit, you tell your bank how much and when to send money to the state to pay the withhold-ing. ACH Credit fees vary, depending on your bank. To get started, send a request for our ACH Credit Ad-denda and Bank Information by emailing us at [email protected] or by faxing us at (208) 334-7625. For more information, visit our website at tax.idaho.gov/epay.

Please don’t file a Form 910 when paying by EFT.

Credit card. You can use a credit card to make payments under $100,000 to the state of Idaho. You can pay through our website at tax.idaho.gov/epay or by calling 334-7660 in the Boise area or toll free at (800) 972-7660. You can also make a payment at any of our offices. We accept American Express, Discover, MasterCard, and Visa. If you pay with a credit/debit card, our third-party provider will charge a convenience fee.

Please don’t file a Form 910 when paying by credit card.

E-check. You can make electronic check payments under $100,000 from your own checking or savings account. You can pay with an e-check through our website at tax.idaho.gov/epay. If you pay with an e-check, our third-party provider will charge a $5 convenience fee for each e-check.

Please don’t file a Form 910 when paying by e-check.


Semimonthly Tax Period Chart (effective as of Jan. 1, 2014) continued


Check or money order. Make your check or money order for payments under $100,000 payable to the Idaho State Tax Commission. Mail your payment with your Form 910 to: Idaho State Tax Commission, PO Box 76, Boise ID 83707- 0076. The envelope must be postmarked by the due date. Please don’t send cash payments through the mail.

What is Form 910 used for?

Use Form 910, Idaho Withholding Payment Voucher, to make check or money order payments on a monthly, split-monthly (effective through Dec. 31, 2013), semimonthly (effective as of Jan. 1, 2014), quarterly, or annual basis, or to make a voluntary, early payment by check or money order. You can also use Form 910 to report that you withheld no taxes for a payment period. If you make payments by EFT, credit card, or e-check, or report “zero” withholding electronically, you don’t need to send a Form 910. (See Payment Due Date Tables on page 9.)

Example of Form 910

Why can’t I enter amounts with cents on Form 910?

Idaho’s administrative rules require you to use whole numbers for all withholding returns. Round your payment amounts and report the rounded dollar amount on Form 910. Reduce amounts ending with less than 50 cents to the lower whole dollar. Increase amounts ending with 50 cents or more to the next whole dollar.

How do I report that I withheld no income tax?

If you don’t withhold any income tax for a reporting period, you must file a “zero” payment. You can either:

y File online through our website at tax.idaho.gov/efile, or

y Use a Form 910 payment voucher and enter a “0” in the “Payment Amount” box. Mail it to: Idaho State Tax Commission, PO Box 76, Boise ID 83707-0076.

What happens if I pay late?

If a payment for a period is late, or if the tax withheld is more than the amount paid, you owe penalty and interest. To help you calculate the amount of penalty and interest that may be due, please use the Penalty and Interest Estimator on our website at tax.idaho.gov.


SAMPLE


Penalty. The minimum penalty is $10. The maximum penalty is 25% (.25) of the tax due. Penalty is determined as follows:

y If you don’t file your withholding payment on or before the due date, you owe a penalty of 5% (.05) of the tax due for each month that goes by until the payment is made.

y If you made a payment on time, but underpaid the tax, the tax due is subject to a penalty of one-half percent (0.5% or .005) of the tax due for each month that goes by until the payment is made.

Interest. Interest accrues on the unpaid tax from the due date for each month until the date paid. Interest rates are available on our website at tax.idaho.gov.

What kind of withholding payment records should I keep?

You must track your taxable wages, Idaho income tax withheld, amount paid, date paid, and penalty and interest included with payments. Use the Record of Idaho Withholding Payments Worksheet to help you track your withholding information. You can find it on our website at tax.idaho.gov or by calling the Tax Commission.



Form W-2

How do I complete a Form W-2?

Use the sample W-2 below to help complete the state portion of your employees’ W-2, Wage and Tax Statements. We can’t process a W-2 without the correct state information.

How do I correct a Form W-2?

If you issued an incorrect W-2, you must issue the employee a corrected W-2 using federal Form W-2c, and send copies to all required government agencies.

Box a — Social Security number (SSN). Enter the SSN provided by the employee.

Box b — Employer identification number (EIN). Show the EIN assigned to you by the IRS. This should be the same number that you used on your federal employment tax returns.

Box 15 — State. Enter the 2-letter state abbreviation where the wages were earned.

Box 15 — Employer’s state ID number. For Idaho, this is the 9-digit account/permit number issued by the Idaho State Tax Commission.

Box 16 — State wages, tips, etc. Enter the amount of wages from Box 1 that were earned in the state listed in Box 15.

Box 17 — State income tax. Enter the amount of state withholding related to wages entered in Box 16.

W-2 Year. The year shown on the W-2 must match the tax year shown on Idaho Form 967.

201

SAMPLE FORM W-2:

2

This is the SSN provided by employee

The two-letterstate abbreviation

The 9-digit account number issued by the Idaho State Tax Commission

The amount of wages from Box 1 that were earned in Idaho

The amount of Idaho withholding related to wages in Box 16

This is your EIN issued by the IRS


Information Returns

What are information returns?

Information returns are tax statements used to report certain types of payments and activities made by financial institutions and others as required by the Internal Revenue Service. You must file the 1099 forms and other information returns, listed below, with the Tax Commission by the last day of February.

y Form 1099-MISC, Miscellaneous Income, if it was issued for transactions related to property located or used in Idaho or for services performed in Idaho.

y Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., if Idaho income tax was withheld.

y Form 1099-S, Proceeds from Real Estate Transactions, if it was issued for transactions related to property located in Idaho.

y Form 1099-A, Acquisition or Abandonment of Secured Property, if the property was located in Idaho.

y Form 1099-B, Proceeds from Broker and Barter Exchange Transactions, if the property was located in Idaho or if the service was performed in Idaho.

y Form 1099-C, Cancellation of Debt, if the secured property was located in Idaho.

y Form 1098, Mortgage Interest Statement, if the property was located in Idaho.

y Form W-2G, Certain Gambling Winnings, if the gambling took place in Idaho.

How do I send the information returns to the Tax Commission?

y Online. File the returns through our website at tax.idaho.gov. If you withheld Idaho income tax, you must include Form 967 in your uploaded file. For more information, see Does Idaho income tax need to be withheld from an IRA, pension, or other similar payment? on page 7 and the Filing Information section on page 16.

y By paper. Attach information returns that have Idaho withholding to Form 967 and send them to the Tax Commission. If you didn’t withhold Idaho income tax, attach the information returns to Idaho Form 96 or a copy of federal Form 1096 and mail to: Idaho State Tax Commission, PO Box 36, Boise ID 83722-0410. For more information, see Does Idaho income tax need to be withheld from an IRA, pension, or other similar payment? on page 7 and the Filing Information section on page 16.

What is the 1099 Combined Federal/State Filing Program?

This program allows payers and agents to file an information return with the federal government and authorizes the release of this information to the applicable states. To take advantage of this program, you must first get permission from the IRS to participate. See IRS Publication 1220 at www.irs.gov.

What are Idaho’s filing requirements for the Combined Federal/State Filing Program?

If your information returns have Idaho withholding, you must complete Form 967, Idaho Annual Withholding Report. Send the form to the Tax Commision by the last day of February.

If you file your 1099s and other information returns through the Federal/State Combined Filing Program, don’t file them electronically through our website and don’t submit paper copies with your Form 967.


Filing Information

What are my filing requirements?

Use Form 967, Idaho Annual Withholding Report, to report the total taxable wages and reconcile the total amount of Idaho taxes you withheld from employees during the calendar year to the amount you paid to the Tax Commission for the same calendar year. The total tax withheld as reported on Form 967 must match the total withheld as reported on your employees’ W-2 and 1099 forms. You must also use Form 967 to submit the state copy of all W-2s and any 1099s with Idaho income tax withholding.

Who must file Form 967?

If you had an active Idaho withholding account for any part of the year or withheld Idaho income taxes during the year, you must file Form 967. This is true even if you didn’t withhold income tax from employee wages or if you cancelled your account during the year.

What records and forms do I need to complete the reconciliation process?

The following records and forms will help you reconcile your Idaho income tax withholding:

y Payroll records

y Idaho withholding payment records or the Record of Idaho Withholding Payments Worksheet

y Completed W-2s and any 1099s with Idaho income tax withholding

y Form 967, Idaho Annual Withholding Report

How do I reconcile my income tax withholding?

Make sure these balance:

y The amount of Idaho income tax withheld from employee wages

y The amount of Idaho income tax paid to the Tax Commission throughout the year

y The amount of Idaho withholding reported on W-2s and 1099s

If you can’t balance the above:

y Review all documents for mathematical errors

y Review payments for dollar amounts and dates submitted

y Review all withholding documents (W-2s and 1099s) to be sure only Idaho withholding is included. Are there any W-2 corrections (W-2c) documents not accounted for?

Your total amount of payments should equal the amount of Idaho withholding reported on your withholding documents, (Forms W-2, 1099, and W-2c). If your totals don’t match each other after reviewing your documents, you may owe tax or be entitled to a refund.

Why can’t I enter amounts with cents on Form 967?

Idaho’s administrative rules require you to use whole numbers for all withholding returns. Reduce amounts ending with less than 50 cents to the lower whole dollar. Increase amounts ending with 50 cents or more to the next whole dollar.

Do I need to sign Form 967?

If you file a paper Form 967, you must sign it.


SAMPLE

Filing Information (continued)

Example of Form 967 for monthly, quarterly, and annual filers


If I close my business during the year, can I file Form 967 early?

Yes. If you cancel your account, you’ll receive a preprinted Form 967. Please complete the form and mail it to the Tax Commission. If you had an active Idaho withholding account for any part of the year or withheld Idaho income taxes during the year, you must file Form 967.

How do I file my returns?

Online. You can file the following online through our website at tax.idaho.gov:

y W-2s with Form 967. You can file your W-2s by either entering the W-2 detail online or uploading a file. If you choose a file upload, the specifications are available at tax.idaho.gov (click on “Tax Preparers” under Tax Pros). Idaho requires electronic filing of W-2s for employers who meet the IRS requirements to file elec-tronically. If employers meet the IRS requirements but have fewer than 50 employees working in Idaho, the state will accept either paper or electronic filing. If you meet these requirements but don’t file electronically, we may return your W-2s to you and charge a penalty.

y 1099s and information returns. You can file your 1099s and information returns by uploading a file. If you withheld Idaho income tax, you must include Form 967 in your file.

Paper. When you file your Form 967 by paper, you must attach paper W-2s and any 1099s with Idaho withholding to the form. Please make sure all copies of employees’ W-2s are legible, especially any carbon copies.

When are my returns due?

Your Form 967, W-2s, and 1099s are due by the last day of February.

What happens if I file late?

Penalty and interest are charged on the amount of tax due from the due date until paid.

We may also apply a penalty of $2 per month for each W-2 and 1099 that you don’t submit by the last day of February. The minimum penalty is $10; the maximum penalty is $2,000.

How do I amend my return?

To amend a previously filed return, complete a new Form 967 using the correct amounts. Include any corrected W-2s (Form W-2c) and 1099s with Idaho withholding. If you don’t have a copy of Form 967, please call the Tax Commission to request one. Write “Amended” on the Form 967 and send the corrected forms to: Idaho State Tax Commission, PO Box 76, Boise ID 83707-0076.

Filing Information (continued)


Recordkeeping

What records do I need to keep and for how long?

You must keep your payroll records for at least four years. They should include:

y Name, address, and Social Security number of each employee

y Dates of employment

y Dates and amount of all wage payments and taxes withheld

y Hours and location of work

y A Form W-4 for each employee

y Cancelled payroll checks

y Copies of all Forms W-2 and Forms 1099

y Federal Form I-9, Employment Eligibility Verification

Other Questions

What if I hire someone who doesn’t live in Idaho?

If a person is working in Idaho, you must report the wages to Idaho. Because the wages are earned in Idaho, they’re subject to Idaho income tax. You don’t have to withhold Idaho income tax unless the person will earn $1,000 or more in Idaho during the year. All wages earned in Idaho must be reported on Form W-2 as Idaho wages, even if tax wasn’t withheld.

What if I send my Idaho employees to another state to work?

You’re required to withhold income tax for the state in which the employees are working. If the state where they’re working doesn’t have an income tax, the employees may want to have you withhold Idaho income tax. As residents of Idaho, their income will be taxable in Idaho.

If I’m self-employed, how do I know how much money to set aside to pay my income tax?

If you’re self-employed or receive a pension payment, the tables starting on page 23 will help you decide how much to set aside to pay your income tax. Determine the taxable income you receive each month, then use the monthly table to decide how much tax you will owe. Idaho doesn’t require estimated tax payments from individuals; however, you can file a voluntary estimated tax payment using Form 51.

What if an employee’s payroll check goes unclaimed or uncashed?

The Unclaimed Property Act requires you to try to locate the owner of any money you hold. If you can’t locate the owner within a year, you must file an unclaimed property holder report and turn the money over to the Unclaimed Property Section of the State Treasurer’s Office for safekeeping. Please call (208) 332-2942 for more information or visit sto.idaho.gov.


Substitute Forms and Instructions

What if I want to develop my own substitute withholding forms?

Go to “Forms Developers” under Tax Pros on our website at tax.idaho.gov to find the specifications for substitute forms. The specifications contain all the information you need to create substitute forms and get them approved.

Computing the Amount of Idaho Income Tax Withholding

Percentage Computation Method

Multiply the allowance value for the appropriate payroll period (see Allowance Value Table below) by the number of allowances claimed on the Form W-4 and subtract this amount from the employee’s wages. Use the result to compute the amount to withhold using the appropriate tables on pages 23-25.

The percentage computation method may be the most useful method to use when programming the withholding table for your computer.

Allowance Value Table

Payroll Period One Withholding Allowance

Weekly ................................................................................. $ 75.96

Biweekly ............................................................................... $ 151.92

Semimonthly ........................................................................ $ 164.58

Monthly ............................................................................... $ 329.17

Annual ................................................................................. $ 3,950

Daily/Misc. .......................................................................... $ 15.19 (each day)

Example: An unmarried employee is paid $812 biweekly and claims two withholding allowances on the W-4. Using the percentage method, compute the withholding as follows:

1. Total wage payment ..........................................................$ 812

2. One allowance (from the Allowance Value Table above) ........$ 151.92

3. Allowances claimed on W-4 .............................................. 2

4. Multiply line 2 by line 3 ....................................................$ 303.84

5. Amount subject to withholding (subtract total allowances, line 4, from wages, line 1) ..........$ 508.16

6. Tax to be withheld (tables from pages 23-25) ($21 on $499 + $0.68 on remaining $9.16) Remember to round .............................................................$ 22


Computing the Amount of Idaho Income Tax Withholding (continued)

Wage Bracket Method

Find the proper table on pages 26-49 for your payroll period and the employee’s marital status as shown on the Form W-4. Based on the number of withholding allowances claimed on the W-4 and the amount of wages, find the amount to withhold.

If an employee claims more than 10 allowances, you can still use the tables by following these steps:

1. Multiply the number of withholding allowances over 10 by the amount from the Allowance Value Table on page 20,

2. Subtract the result from the gross wages to get the adjusted gross wages, and

3. Use the adjusted gross wages and column for 10 allowances to determine the withholding amount.

If the wages exceed the amount shown in the last bracket of the table, use the percentage computation method of withholding described on page 20.

Annualized Wage Method

Multiply the wages for the pay period by the number of pay periods in the calendar year. Subtract the withholding allowances listed on page 20 from the gross wages to determine the amount subject to withholding. Use this figure and the annual tables to compute the amount of withholding required. Divide that amount by the number of pay periods in the calendar year. The result will be the amount of withholding for the current pay period.

Example: A married person is paid $700 per week and claims four withholding allowances on his Form W-4. Compute the amount of withholding using the following steps:

1. Total annual wages ($700 x 52 weeks) ................................$ 36,400

2. One annual allowance (from Allowance Value Table) ............$ 3,950

3. Allowance claimed on W-4 x 4 ($3,950 x 4) .......................$ 15,800

4. Amount subject to withholding (line 1 – line 3) ..................$20,600

5. Tax from annual table (page 23) ($412 on $19,882 + $44 on remaining $718) Remember to round .............................................................$ 456

6. Amount to be withheld each week ($456 divided by 52) Remember to round .............................................................$ 9

Withholding on Bonuses, Commissions, etc.

Supplemental wages are compensation paid to an employee in addition to the employee’s regular wages. These include bonuses, commissions, overtime pay, accumulated sick leave, severance pay, expense allowances paid under a nonaccountable plan, payments for nondeductible moving expenses, etc.

The withholding may be computed by either combining the supplemental payment with the regular wages and treating them as a single payment or by withholding 7.4 percent of the payment for Idaho taxes.


This page intentionally left blank.


More than and Less than$1 $2,250 $0.00

$2,250 $3,679 1.6% of the amount over $2,250$3,679 $5,108 $23 plus 3.6% of the amount over $3,679$5,108 $6,537 $74 plus 4.1% of the amount over $5,108$6,537 $7,966 $133 plus 5.1% of the amount over $6,537$7,966 $9,395 $206 plus 6.1% of the amount over $7,966$9,395 $12,968 $293 plus 7.1% of the amount over $9,395

$12,968 $547 plus 7.4% of the amount over $12,968

More than and Less than$1 $8,450

$8,450 $11,308 1.6% of the amount over $8,450$11,308 $14,166 $46 plus 3.6% of the amount over $11,308$14,166 $17,024 $149 plus 4.1% of the amount over $14,166$17,024 $19,882 $266 plus 5.1% of the amount over $17,024$19,882 $22,740 $412 plus 6.1% of the amount over $19,882$22,740 $29,886 $586 plus 7.1% of the amount over $22,740$29,886 $1,093 plus 7.4% of the amount over $29,886

More than and Less than$1 $9$9 $14 1.6% of the amount over $9

$14 $20 $0.09 plus 3.6% of the amount over $14$20 $25 $0.29 plus 4.1% of the amount over $20$25 $31 $0.52 plus 5.1% of the amount over $25$31 $36 $0.80 plus 6.1% of the amount over $31$36 $50 $1.13 plus 7.1% of the amount over $36$50 $2.11 plus 7.4% of the amount over $50

More than and Less than$1 $33

$33 $43 1.6% of the amount over $33$43 $54 $0.18 plus 3.6% of the amount over $43$54 $65 $0.57 plus 4.1% of the amount over $54$65 $76 $1.02 plus 5.1% of the amount over $65$76 $87 $1.58 plus 6.1% of the amount over $76$87 $115 $2.25 plus 7.1% of the amount over $87

$115 $4.20 plus 7.4% of the amount over $115

A n

n u

a l

P a

y r

o l l

P

e r i

o d

withholding allowances are: If wages after subtracting

If wages after subtractingwithholding allowances are:


The amount of Idaho Income

D a

i l y

o r

M i

s c

e l l

a n

e o

u s

P a

y r

o l l

P e

r i o

d

tax to withhold is:

$0.00


Married Persons


tax to withhold is:

$0.00


tax to withhold is:

Single Persons - including head of household


Married Persons

$0.00


tax to withhold is:

Table for Percentage Computation Method of Withholding

for Annual Payroll Period and Daily or Miscellaneous Payroll Period



for Semimonthly Payroll Period and Monthly Payroll Period


$94 $153 1.6% of the amount over $94$153 $213 $1 plus 3.6% of the amount over $153$213 $272 $3 plus 4.1% of the amount over $213$272 $332 $6 plus 5.1% of the amount over $272$332 $391 $9 plus 6.1% of the amount over $332$391 $540 $12 plus 7.1% of the amount over $391$540 $23 plus 7.4% of the amount over $540


$352 $471 1.6% of the amount over $352$471 $590 $2 plus 3.6% of the amount over $471$590 $709 $6 plus 4.1% of the amount over $590$709 $828 $11 plus 5.1% of the amount over $709$828 $948 $17 plus 6.1% of the amount over $828$948 $1,245 $24 plus 7.1% of the amount over $948






$704 $942 1.6% of the amount over $704$942 $1,181 $4 plus 3.6% of the amount over $942

$1,181 $1,419 $12 plus 4.1% of the amount over $1,181$1,419 $1,657 $22 plus 5.1% of the amount over $1,419$1,657 $1,895 $34 plus 6.1% of the amount over $1,657$1,895 $2,491 $49 plus 7.1% of the amount over $1,895$2,491 $91 plus 7.4% of the amount over $2,491

If wages after subtracting


M o

n t

h l y

P

a y

r o l

l P

e r

i o d

The amount of Idaho Incometax to withhold is:

$0.00

withholding allowances are:

$0.00



S e

m i

m o

n t

h l y

P

a y

r o l

l P

e r

i o d


$0.00

Married Persons

If wages after subtracting

tax to withhold is:The amount of Idaho Income

Married Persons


withholding allowances are:

$0.00




for Weekly Payroll Period and Biweekly Payroll Period


$43 $71 1.6% of the amount over $43$71 $98 $0 plus 3.6% of the amount over $71$98 $126 $1 plus 4.1% of the amount over $98

$126 $153 $3 plus 5.1% of the amount over $126$153 $181 $4 plus 6.1% of the amount over $153$181 $249 $6 plus 7.1% of the amount over $181$249 $11 plus 7.4% of the amount over $249








$0.00


$0.00




B i

w e

e k

l y

P a

y r

o l l

P

e r i

o d



$0.00

W e

e k

l y

P a

y r

o l l

P

e r i

o d



$0.00

Married Persons


Married Persons



Table for Wage Bracket Method of Withholding

for Single or Head of Household with an Annual Payroll Period0

12

34

56

78

910

$

1$

6

,200

119

00

00

00

00

00

6,20

06,

800

131

50

00

00

00

00

6,80

07,

400

162

140

00

00

00

00

7,40

08,

000

192

260

00

00

00

00

8,00

08,

600

226

470

00

00

00

00

8,60

09,

200

263

690

00

00

00

00

9,20

09,

800

300

920

00

00

00

00

9,80

010

,400

343

117

00

00

00

00

010

,400

11,0

0038

614

49

00

00

00

00

11,0

0011

,600

428

174

180

00

00

00

011

,600

12,2

0047

120

535

00

00

00

00

12,2

0012

,800

513

242

560

00

00

00

012

,800

13,4

0055

727

878

00

00

00

00

13,4

0014

,000

601

318

102

00

00

00

00

14,0

0014

,600

646

361

127

30

00

00

00

14,6

0015

,200

690

403

157

130

00

00

00

15,2

0015

,800

734

446

187

220

00

00

00

15,8

0016

,400

779

489

220

440

00

00

00

16,4

0017

,000

823

531

257

650

00

00

00

17,0

0017

,600

868

575

293

880

00

00

00

17,6

0018

,200

912

620

336

113

00

00

00

018

,200

18,8

0095

666

437

913

97

00

00

00

18,8

0019

,400

1,00

170

842

116

917

00

00

00

19,4

0020

,000

1,04

575

346

420

031

00

00

00

20,0

0020

,600

1,09

079

750

623

653

00

00

00

20,6

0021

,200

1,13

484

254

927

274

00

00

00

21,2

0021

,800

1,17

888

659

431

198

00

00

00

21,8

0022

,400

1,22

393

063

835

412

32

00

00

022

,400

23,0

001,

267

975

683

396

152

110

00

00

23,0

0023

,600

1,31

21,

019

727

439

182

210

00

00

23,6

0024

,200

1,35

61,

064

771

482

214

400

00

00

24,2

0024

,800

1,40

01,

108

816

524

251

620

00

00

24,8

0025

,400

1,44

51,

152

860

568

287

840

00

00

25,4

0026

,000

1,48

91,

197

905

612

329

109

00

00

026

,000

26,6

001,

534

1,24

194

965

737

113

46

00

00

26,6

0027

,200

1,57

81,

286

993

701

414

164

150

00

027

,200

27,8

001,

622

1,33

01,

038

745

457

195

270

00

027

,800

28,4

001,

667

1,37

41,

082

790

499

229

490

00

028

,400

29,0

001,

711

1,41

91,

127

834

542

266

710

00

029

,000

29,6

001,

756

1,46

31,

171

879

586

304

940

00

029

,600

30,2

001,

800

1,50

81,

215

923

631

347

119

00

00

30,2

0030

,800

1,84

41,

552

1,26

096

767

538

914

610

00

030

,800

31,4

001,

889

1,59

61,

304

1,01

272

043

217

719

00

031

,400

32,0

001,

933

1,64

11,

349

1,05

676

447

420

836

00

032

,000

32,6

001,

978

1,68

51,

393

1,10

180

851

724

558

00

032

,600

33,2

002,

022

1,73

01,

437

1,14

585

356

028

180

00

033

,200

33,8

002,

066

1,77

41,

482

1,18

989

760

532

210

40

00

33,8

0034

,400

2,11

11,

818

1,52

61,

234

942

649

364

129

40

034

,400

35,0

002,

155

1,86

31,

571

1,27

898

669

440

715

914

00

At l

east

But

less

than

A N N U A L W I T H H O L D I N G S

If t

he w

ages

are

-

And

the

num

ber o

f with

hold

ing

allo

wan

ces

is-

S

ingl

e P

erso

ns -

Incl

udin

g H

ead

of H

ouse

hold

The

am

ount

of i

ncom

e ta

x to

be

with

held

is-



for Single or Head of Household with an Annual Payroll Period (continued)

35,0

0035

,600

2,20

01,

907

1,61

51,

323

1,03

073

845

019

024

00

35,6

0036

,200

2,24

41,

952

1,65

91,

367

1,07

578

249

222

345

00

36,2

0036

,800

2,28

81,

996

1,70

41,

411

1,11

982

753

526

067

00

36,8

0037

,400

2,33

32,

040

1,74

81,

456

1,16

487

157

929

790

00

37,4

0038

,000

2,37

72,

085

1,79

31,

500

1,20

891

662

334

011

50

038

,000

38,6

002,

422

2,12

91,

837

1,54

51,

252

960

668

382

141

80

38,6

0039

,200

2,46

62,

174

1,88

11,

589

1,29

71,

004

712

425

172

180

39,2

0039

,800

2,51

02,

218

1,92

61,

633

1,34

11,

049

757

467

203

330

39,8

0040

,400

2,55

52,

262

1,97

01,

678

1,38

61,

093

801

510

239

540

40,4

0041

,000

2,59

92,

307

2,01

51,

722

1,43

01,

138

845

553

275

760

41,0

0041

,600

2,64

42,

351

2,05

91,

767

1,47

41,

182

890

597

315

100

041

,600

42,2

002,

688

2,39

62,

103

1,81

11,

519

1,22

693

464

235

712

52

42,2

0042

,800

2,73

22,

440

2,14

81,

855

1,56

31,

271

979

686

400

154

1242

,800

43,4

002,

777

2,48

42,

192

1,90

01,

608

1,31

51,

023

731

442

185

2243

,400

44,0

002,

821

2,52

92,

237

1,94

41,

652

1,36

01,

067

775

485

217

4244

,000

44,6

002,

866

2,57

32,

281

1,98

91,

696

1,40

41,

112

819

528

254

6344

,600

45,2

002,

910

2,61

82,

325

2,03

31,

741

1,44

81,

156

864

572

290

8645

,200

45,8

002,

954

2,66

22,

370

2,07

71,

785

1,49

31,

201

908

616

332

111

45,8

0046

,400

2,99

92,

706

2,41

42,

122

1,83

01,

537

1,24

595

366

037

513

646

,400

47,0

003,

043

2,75

12,

459

2,16

61,

874

1,58

21,

289

997

705

418

167

47,0

0047

,600

3,08

82,

795

2,50

32,

211

1,91

81,

626

1,33

41,

041

749

460

197

47,6

0048

,200

3,13

22,

840

2,54

72,

255

1,96

31,

670

1,37

81,

086

794

503

232

48,2

0048

,800

3,17

62,

884

2,59

22,

299

2,00

71,

715

1,42

31,

130

838

545

269

48,8

0049

,400

3,22

12,

928

2,63

62,

344

2,05

21,

759

1,46

71,

175

882

590

308

49,4

0050

,000

3,26

52,

973

2,68

12,

388

2,09

61,

804

1,51

11,

219

927

634

350

50,0

0050

,600

3,31

03,

017

2,72

52,

433

2,14

01,

848

1,55

61,

263

971

679

393

50,6

0051

,200

3,35

43,

062

2,76

92,

477

2,18

51,

892

1,60

01,

308

1,01

672

343

551

,200

51,8

003,

398

3,10

62,

814

2,52

12,

229

1,93

71,

645

1,35

21,

060

768

478

51,8

0052

,400

3,44

33,

150

2,85

82,

566

2,27

41,

981

1,68

91,

397

1,10

481

252

152

,400

53,0

003,

487

3,19

52,

903

2,61

02,

318

2,02

61,

733

1,44

11,

149

856

564

53,0

0053

,600

3,53

23,

239

2,94

72,

655

2,36

22,

070

1,77

81,

485

1,19

390

160

953

,600

54,2

003,

576

3,28

42,

991

2,69

92,

407

2,11

41,

822

1,53

01,

238

945

653

54,2

0054

,800

3,62

03,

328

3,03

62,

743

2,45

12,

159

1,86

71,

574

1,28

299

069

754

,800

55,4

003,

665

3,37

23,

080

2,78

82,

496

2,20

31,

911

1,61

91,

326

1,03

474

255

,400

56,0

003,

709

3,41

73,

125

2,83

22,

540

2,24

81,

955

1,66

31,

371

1,07

878

656

,000

56,6

003,

754

3,46

13,

169

2,87

72,

584

2,29

22,

000

1,70

71,

415

1,12

383

156

,600

57,2

003,

798

3,50

63,

213

2,92

12,

629

2,33

62,

044

1,75

21,

460

1,16

787

557

,200

57,8

003,

842

3,55

03,

258

2,96

52,

673

2,38

12,

089

1,79

61,

504

1,21

291

957

,800

58,4

003,

887

3,59

43,

302

3,01

02,

718

2,42

52,

133

1,84

11,

548

1,25

696

458

,400

59,0

003,

931

3,63

93,

347

3,05

42,

762

2,47

02,

177

1,88

51,

593

1,30

01,

008

59,0

0059

,600

3,97

63,

683

3,39

13,

099

2,80

62,

514

2,22

21,

929

1,63

71,

345

1,05

359

,600

60,2

004,

020

3,72

83,

435

3,14

32,

851

2,55

82,

266

1,97

41,

682

1,38

91,

097

60,2

0060

,800

4,06

43,

772

3,48

03,

187

2,89

52,

603

2,31

12,

018

1,72

61,

434

1,14

160

,800

61,4

004,

109

3,81

63,

524

3,23

22,

940

2,64

72,

355

2,06

31,

770

1,47

81,

186

61,4

0062

,000

4,15

33,

861

3,56

93,

276

2,98

42,

692

2,39

92,

107

1,81

51,

522

1,23

062

,000

62,6

004,

198

3,90

53,

613

3,32

13,

028

2,73

62,

444

2,15

11,

859

1,56

71,

275

62,6

0063

,200

4,24

23,

950

3,65

73,

365

3,07

32,

780

2,48

82,

196

1,90

41,

611

1,31

963

,200

63,8

004,

286

3,99

43,

702

3,40

93,

117

2,82

52,

533

2,24

01,

948

1,65

61,

363

63,8

0064

,400

4,33

14,

038

3,74

63,

454

3,16

22,

869

2,57

72,

285

1,99

21,

700

1,40

864

,400

65,0

004,

375

4,08

33,

791

3,49

83,

206

2,91

42,

621

2,32

92,

037

1,74

41,

452

65,0

0065

,600

4,42

04,

127

3,83

53,

543

3,25

02,

958

2,66

62,

373

2,08

11,

789

1,49

765

,600

66,2

004,

464

4,17

23,

879

3,58

73,

295

3,00

22,

710

2,41

82,

126

1,83

31,

541

66,2

0066

,800

4,50

84,

216

3,92

43,

631

3,33

93,

047

2,75

52,

462

2,17

01,

878

1,58

5



01

23

45

67

89

10A

t lea

stB

ut le

ss th

an$

300

$

52

06

00

00

00

00

00

520

570

110

00

00

00

00

057

062

014

10

00

00

00

00

620

670

162

00

00

00

00

067

072

019

40

00

00

00

00

720

770

226

00

00

00

00

077

082

025

80

00

00

00

00

820

870

2910

00

00

00

00

087

092

032

121

00

00

00

00

920

970

3615

20

00

00

00

097

01,

020

3917

30

00

00

00

01,

020

1,07

043

205

00

00

00

00

1,07

01,

120

4723

70

00

00

00

01,

120

1,17

050

279

00

00

00

00

1,17

01,

220

5430

110

00

00

00

01,

220

1,27

058

3413

10

00

00

00

1,27

01,

320

6137

162

00

00

00

01,

320

1,37

065

4119

40

00

00

00

1,37

01,

420

6944

226

00

00

00

01,

420

1,47

073

4825

70

00

00

00

1,47

01,

520

7652

2810

00

00

00

01,

520

1,57

080

5632

121

00

00

00

1,57

01,

620

8459

3514

10

00

00

01,

620

1,67

087

6339

173

00

00

00

1,67

01,

720

9167

4220

40

00

00

01,

720

1,77

095

7046

236

00

00

00

1,77

01,

820

9874

5026

80

00

00

01,

820

1,87

010

278

5330

100

00

00

01,

870

1,92

010

681

5733

131

00

00

01,

920

1,97

011

085

6137

152

00

00

01,

970

2,02

011

389

6440

183

00

00

02,

020

2,07

011

793

6844

215

00

00

02,

070

2,12

012

196

7248

247

00

00

02,

120

2,17

012

410

076

5128

90

00

00

2,17

02,

220

128

104

7955

3111

10

00

02,

220

2,27

013

210

783

5935

141

00

00

2,27

02,

320

135

111

8762

3816

20

00

02,

320

2,37

013

911

590

6642

194

00

00

2,37

02,

420

143

118

9470

4522

60

00

02,

420

2,47

014

712

298

7349

268

00

00

2,47

02,

520

150

126

101

7753

2910

00

00

2,52

02,

570

154

130

105

8156

3312

10

00

2,57

02,

620

158

133

109

8560

3615

20

00

2,62

02,

670

161

137

113

8864

4018

30

00

2,67

02,

720

165

141

116

9268

4321

50

00

2,72

02,

770

169

144

120

9671

4724

70

00

2,77

02,

820

172

148

124

9975

5127

90

00

2,82

02,

870

176

152

127

103

7954

3111

00

02,

870

2,92

018

015

513

110

782

5834

131

00

2,92

02,

970

184

159

135

110

8662

3816

20

0

A

nd th

e nu

mbe

r of w

ithho

ldin

g al

low

ance

s is

- S

ingl

e P

erso

ns -

Incl

udin

g H

ead

of H

ouse

hold

If t

he w

ages

are

-

The

am

ount

of i

ncom

e ta

x to

be

with

held

is-

less

than

$30

0 en

ter 0

M O N T H L Y P A Y R O L L P E R I O D


for Single or Head of Household with a Monthly Payroll Period


2,97

03,

020

187

163

138

114

9065

4119

40

03,

020

3,07

019

116

714

211

893

6945

226

00

3,07

03,

120

195

170

146

122

9773

4825

80

03,

120

3,17

019

817

415

012

510

177

5229

100

03,

170

3,22

020

217

815

312

910

580

5632

121

03,

220

3,27

020

618

115

713

310

884

6036

142

03,

270

3,32

020

918

516

113

611

288

6339

173

03,

320

3,37

021

318

916

414

011

691

6743

205

03,

370

3,42

021

719

216

814

411

995

7146

236

03,

420

3,47

022

119

617

214

712

399

7450

269

03,

470

3,52

022

420

017

515

112

710

278

5430

110

3,52

03,

570

228

204

179

155

130

106

8257

3413

13,

570

3,62

023

220

718

315

913

411

085

6137

162

3,62

03,

670

235

211

187

162

138

114

8965

4118

43,

670

3,72

023

921

519

016

614

211

793

6944

215

3,72

03,

770

243

218

194

170

145

121

9772

4824

73,

770

3,82

024

622

219

817

314

912

510

076

5228

93,

820

3,87

025

022

620

117

715

312

810

480

5531

123,

870

3,92

025

422

920

518

115

613

210

883

5935

143,

920

3,97

025

823

320

918

416

013

611

187

6339

173,

970

4,02

026

123

721

218

816

413

911

591

6642

204,

020

4,07

026

524

121

619

216

714

311

994

7046

234,

070

4,12

026

924

422

019

617

114

712

298

7449

264,

120

4,17

027

224

822

419

917

515

112

610

277

5329

4,17

04,

220

276

252

227

203

179

154

130

106

8157

334,

220

4,27

028

025

523

120

718

215

813

410

985

6037

4,27

04,

320

283

259

235

210

186

162

137

113

8964

404,

320

4,37

028

726

323

821

419

016

514

111

792

6844

4,37

04,

420

291

266

242

218

193

169

145

120

9672

474,

420

4,47

029

527

024

622

119

717

314

812

410

075

514,

470

4,52

029

827

424

922

520

117

615

212

810

379

554,

520

4,57

030

227

825

322

920

418

015

613

110

783

584,

570

4,62

030

628

125

723

320

818

415

913

511

186

624,

620

4,67

030

928

526

123

621

218

816

313

911

490

664,

670

4,72

031

328

926

424

021

619

116

714

311

894

694,

720

4,77

031

729

226

824

421

919

517

114

612

297

734,

770

4,82

032

029

627

224

722

319

917

415

012

610

177

4,82

04,

870

324

300

275

251

227

202

178

154

129

105

814,

870

4,92

032

830

327

925

523

020

618

215

713

310

984

4,92

04,

970

332

307

283

258

234

210

185

161

137

112

884,

970

5,02

033

531

128

626

223

821

318

916

514

011

692

5,02

05,

070

339

315

290

266

241

217

193

168

144

120

955,

070

5,12

034

331

829

427

024

522

119

617

214

812

399

5,12

05,

170

346

322

298

273

249

225

200

176

151

127

103

5,17

05,

220

350

326

301

277

253

228

204

180

155

131

106

5,22

05,

270

354

329

305

281

256

232

208

183

159

134

110

5,27

05,

320

357

333

309

284

260

236

211

187

163

138

114

5,32

05,

370

361

337

312

288

264

239

215

191

166

142

118

5,37

05,

420

365

340

316

292

267

243

219

194

170

146

121

5,42

05,

470

369

344

320

295

271

247

222

198

174

149

125

5,47

05,

520

372

348

323

299

275

250

226

202

177

153

129

5,52

05,

570

376

352

327

303

278

254

230

205

181

157

132



for Single or Head of Household with a Monthly Payroll Period (continued)


01

23

45

67

89

10A

t lea

stB

ut le

ss th

an$

130

$

260

20

00

00

00

00

026

028

56

00

00

00

00

00

285

310

71

00

00

00

00

031

033

58

10

00

00

00

00

335

360

102

00

00

00

00

036

038

511

30

00

00

00

00

385

410

134

00

00

00

00

041

043

514

50

00

00

00

00

435

460

166

00

00

00

00

046

048

518

71

00

00

00

00

485

510

209

10

00

00

00

051

053

522

102

00

00

00

00

535

560

2312

30

00

00

00

056

058

525

134

00

00

00

00

585

610

2715

50

00

00

00

061

063

529

177

10

00

00

00

635

660

3119

81

00

00

00

066

068

533

209

20

00

00

00

685

710

3422

113

00

00

00

071

073

536

2412

40

00

00

00

735

760

3826

145

00

00

00

076

078

540

2816

60

00

00

00

785

810

4230

187

10

00

00

081

083

544

3119

81

00

00

00

835

860

4633

2110

20

00

00

086

088

547

3523

113

00

00

00

885

910

4937

2513

40

00

00

091

093

551

3927

155

00

00

00

935

960

5341

2917

60

00

00

096

098

555

4330

188

10

00

00

985

1,01

057

4432

209

20

00

00

1,01

01,

035

5846

3422

113

00

00

01,

035

1,06

060

4836

2412

40

00

00

1,06

01,

085

6250

3826

145

00

00

01,

085

1,11

064

5240

2716

60

00

00

1,11

01,

135

6654

4129

177

10

00

01,

135

1,16

068

5643

3119

81

00

00

1,16

01,

185

7057

4533

2110

20

00

01,

185

1,21

071

5947

3523

113

00

00

1,21

01,

235

7361

4937

2513

40

00

01,

235

1,26

075

6351

3926

155

00

00

1,26

01,

285

7765

5340

2816

60

00

01,

285

1,31

079

6754

4230

187

10

00

1,31

01,

335

8168

5644

3220

92

00

01,

335

1,36

083

7058

4634

2210

20

00

1,36

01,

385

8472

6048

3623

123

00

01,

385

1,41

086

7462

5037

2514

40

00

1,41

01,

435

8876

6452

3927

155

00

01,

435

1,46

090

7866

5341

2917

71

00

1,46

01,

485

9280

6755

4331

198

10

0

less

than

$13

0 en

ter 0

S E M I M O N T H L Y P A Y R O L L P E R I O D Sin

gle

Per

sons

- In

clud

ing

Hea

d of

Hou

seho

ld

The

am

ount

of i

ncom

e ta

x to

be

with

held

is-

A

nd th

e nu

mbe

r of w

ithho

ldin

g al

low

ance

s is

- I

f the

wag

es a

re-


for Single or Head of Household with a Semimonthly Payroll Period


1,48

51,

510

9481

6957

4533

219

20

01,

510

1,53

595

8371

5947

3522

113

00

1,53

51,

560

9785

7361

4936

2412

40

01,

560

1,58

599

8775

6350

3826

145

00

1,58

51,

610

101

8977

6452

4028

166

00

1,61

01,

635

103

9178

6654

4230

187

10

1,63

51,

660

105

9380

6856

4432

209

10

1,66

01,

685

107

9482

7058

4633

2110

20

1,68

51,

710

108

9684

7260

4835

2312

30

1,71

01,

735

110

9886

7462

4937

2513

40

1,73

51,

760

112

100

8876

6351

3927

155

01,

760

1,78

511

410

290

7765

5341

2917

71

1,78

51,

810

116

104

9179

6755

4331

198

11,

810

1,83

511

810

593

8169

5745

3220

92

1,83

51,

860

120

107

9583

7159

4634

2211

31,

860

1,88

512

110

997

8573

6048

3624

124

1,88

51,

910

123

111

9987

7462

5038

2614

51,

910

1,93

512

511

310

189

7664

5240

2816

61,

935

1,96

012

711

510

390

7866

5442

2918

71,

960

1,98

512

911

710

492

8068

5644

3119

81,

985

2,01

013

111

810

694

8270

5845

3321

102,

010

2,03

513

212

010

896

8472

5947

3523

112,

035

2,06

013

412

211

098

8673

6149

3725

132,

060

2,08

513

612

411

210

087

7563

5139

2715

2,08

52,

110

138

126

114

101

8977

6553

4128

162,

110

2,13

514

012

811

510

391

7967

5542

3018

2,13

52,

160

142

130

117

105

9381

6956

4432

202,

160

2,18

514

413

111

910

795

8370

5846

3422

2,18

52,

210

145

133

121

109

9785

7260

4836

242,

210

2,23

514

713

512

311

199

8674

6250

3825

2,23

52,

260

149

137

125

113

100

8876

6452

3927

2,26

02,

285

151

139

127

114

102

9078

6654

4129

2,28

52,

310

153

141

128

116

104

9280

6855

4331

2,31

02,

335

155

142

130

118

106

9482

6957

4533

2,33

52,

360

157

144

132

120

108

9683

7159

4735

2,36

02,

385

158

146

134

122

110

9785

7361

4937

2,38

52,

410

160

148

136

124

111

9987

7563

5138

2,41

02,

435

162

150

138

126

113

101

8977

6552

402,

435

2,46

016

415

214

012

711

510

391

7966

5442

2,46

02,

485

166

154

141

129

117

105

9381

6856

442,

485

2,51

016

815

514

313

111

910

795

8270

5846

2,51

02,

535

169

157

145

133

121

109

9684

7260

482,

535

2,56

017

115

914

713

512

311

098

8674

6250

2,56

02,

585

173

161

149

137

124

112

100

8876

6451

2,58

52,

610

175

163

151

138

126

114

102

9078

6553

2,61

02,

635

177

165

152

140

128

116

104

9279

6755

2,63

52,

660

179

167

154

142

130

118

106

9381

6957

2,66

02,

685

181

168

156

144

132

120

107

9583

7159

2,68

52,

710

182

170

158

146

134

122

109

9785

7361

2,71

02,

735

184

172

160

148

136

123

111

9987

7562

2,73

52,

760

186

174

162

150

137

125

113

101

8976

642,

760

2,78

518

817

616

415

113

912

711

510

391

7866

S E M I M O N T H L Y P A Y R O L L P E R I O D


for Single or Head of Household with a Semimonthly Payroll Period (continued)


01

23

45

67

89

10A

t lea

stB

ut le

ss th

an$

120

$

240

20

00

00

00

00

024

026

05

00

00

00

00

00

260

280

61

00

00

00

00

028

030

07

10

00

00

00

00

300

320

81

00

00

00

00

032

034

09

20

00

00

00

00

340

360

113

00

00

00

00

036

038

012

40

00

00

00

00

380

400

135

00

00

00

00

040

042

015

50

00

00

00

00

420

440

166

10

00

00

00

044

046

018

71

00

00

00

00

460

480

199

20

00

00

00

048

050

020

102

00

00

00

00

500

520

2211

30

00

00

00

052

054

023

124

00

00

00

00

540

560

2514

50

00

00

00

056

058

026

156

00

00

00

00

580

600

2817

71

00

00

00

060

062

029

188

10

00

00

00

620

640

3120

92

00

00

00

064

066

032

2110

30

00

00

00

660

680

3422

124

00

00

00

068

070

035

2413

40

00

00

00

700

720

3725

145

00

00

00

072

074

038

2716

61

00

00

00

740

760

4028

177

10

00

00

076

078

041

3019

82

00

00

00

780

800

4331

2010

20

00

00

080

082

044

3322

113

00

00

00

820

840

4634

2312

40

00

00

084

086

047

3625

145

00

00

00

860

880

4837

2615

60

00

00

088

090

050

3927

167

10

00

00

900

920

5140

2918

81

00

00

092

094

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is-

B I W E E K L Y P A Y R O L L P E R I O D

If t

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ages

are

-le

ss th

an $

120

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r 0


for Single or Head of Household with a Biweekly Payroll Period


1,22

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122

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6655

4433

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9280

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127

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493

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5948

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015

113

912

811

710

694

8372

6149

38



for Single or Head of Household with a Biweekly Payroll Period (continued)


01

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17

The

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ent

er 0

W E E K L Y P A Y R O L L P E R I O D

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A

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for Single or Head of Household with a Weekly Payroll Period


1,10

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911

310

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296

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120

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109

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9892

8681

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1,76

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9388

8277

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123

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112

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101

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125

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7468

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127

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410

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297

9185

8074

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132

126

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111

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135

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398

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413

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312

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211

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599

93



for Single or Head of Household with a Weekly Payroll Period (continued)


01

23

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67

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f the

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re-

D A I L Y & M I S C . P A Y R O L L P E R I O D


for Single or Head of Household with a Daily or Miscellaneous Payroll Period


133

135

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423

223

516

1513

1211

109

87

64

235

237

1615

1412

1110

98

76

523

723

916

1514

1312

109

87

65

239

242

1615

1413

1211

98

76

524

224

416

1514

1312

1110

97

65

244

246

1715

1413

1211

109

86

524

624

817

1614

1312

1110

98

75

248

251

1716

1514

1211

109

87

6



for Single or Head of Household with a Daily or Miscellaneous Payroll Period (continued)


01

23

45

67

89

10

$

1$1

2,40

085

00

00

00

00

00

12,4

0013

,000

965

00

00

00

00

013

,000

13,6

0011

814

00

00

00

00

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14,2

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924

00

00

00

00

014

,200

14,8

0016

334

00

00

00

00

014

,800

15,4

0018

743

00

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00

00

015

,400

16,0

0021

262

00

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016

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16,6

0023

684

00

00

00

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016

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17,2

0026

110

59

00

00

00

00

17,2

0017

,800

290

127

180

00

00

00

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,800

18,4

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114

828

00

00

00

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18,4

0019

,000

351

173

380

00

00

00

019

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19,6

0038

219

849

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00

00

00

19,6

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,200

413

222

710

00

00

00

020

,200

20,8

0045

024

793

30

00

00

00

20,8

0021

,400

486

272

114

130

00

00

00

21,4

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,000

523

303

136

220

00

00

00

22,0

0022

,600

559

334

159

320

00

00

00

22,6

0023

,200

597

364

183

420

00

00

00

23,2

0023

,800

640

395

208

580

00

00

00

23,8

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,400

683

428

232

800

00

00

00

24,4

0025

,000

725

465

257

102

70

00

00

025

,000

25,6

0076

850

228

512

317

00

00

00

25,6

0026

,200

810

538

316

145

260

00

00

026

,200

26,8

0085

357

534

616

936

00

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00

26,8

0027

,400

896

615

377

193

460

00

00

027

,400

28,0

0093

865

840

821

867

00

00

00

28,0

0028

,600

981

700

444

243

892

00

00

028

,600

29,2

001,

023

743

480

267

111

110

00

00

29,2

0029

,800

1,06

678

651

729

813

221

00

00

029

,800

30,4

001,

109

828

553

329

154

300

00

00

30,4

0031

,000

1,15

387

159

035

917

940

00

00

031

,000

31,6

001,

198

913

633

390

204

550

00

00

31,6

0032

,200

1,24

295

667

542

222

876

00

00

032

,200

32,8

001,

286

999

718

459

253

986

00

00

32,8

0033

,400

1,33

11,

041

761

495

280

120

150

00

033

,400

34,0

001,

375

1,08

480

353

231

114

125

00

00

34,0

0034

,600

1,42

01,

127

846

569

341

165

340

00

034

,600

35,2

001,

464

1,17

288

860

837

218

944

00

00

35,2

0035

,800

1,50

81,

216

931

651

402

214

640

00

035

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36,4

001,

553

1,26

197

469

343

723

985

00

00

36,4

0037

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1,59

71,

305

1,01

673

647

426

310

710

00

037

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37,6

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1,34

91,

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778

511

293

129

190

00

37,6

0038

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1,68

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394

1,10

182

154

732

315

029

00

038

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38,8

001,

730

1,43

81,

146

864

584

354

175

380

00

38,8

0039

,400

1,77

51,

483

1,19

090

662

638

520

051

00

039

,400

40,0

001,

819

1,52

71,

235

949

668

416

224

730

00

40,0

0040

,600

1,86

41,

571

1,27

999

171

145

324

994

40

040

,600

41,2

001,

908

1,61

61,

323

1,03

475

448

927

511

614

00

If t

he w

ages

are

-

At l

east

A

nd th

e nu

mbe

r of w

ithho

ldin

g al

low

ance

s is

-


But

less

than

The

am

ount

of i

ncom

e ta

x to

be

with

held

is-

M

arrie

d P

erso

ns


for Married with an Annual Payroll Period


41,2

0041

,800

1,95

21,

660

1,36

81,

077

796

526

306

138

230

041

,800

42,4

001,

997

1,70

51,

412

1,12

083

956

333

616

133

00

42,4

0043

,000

2,04

11,

749

1,45

71,

164

881

601

367

185

420

043

,000

43,6

002,

086

1,79

31,

501

1,20

992

464

439

721

060

00

43,6

0044

,200

2,13

01,

838

1,54

51,

253

967

686

431

234

820

044

,200

44,8

002,

174

1,88

21,

590

1,29

81,

009

729

468

259

103

80

44,8

0045

,400

2,21

91,

927

1,63

41,

342

1,05

277

150

528

812

518

045

,400

46,0

002,

263

1,97

11,

679

1,38

61,

094

814

541

318

147

270

46,0

0046

,600

2,30

82,

015

1,72

31,

431

1,13

885

757

834

917

137

046

,600

47,2

002,

352

2,06

01,

767

1,47

51,

183

899

619

380

195

480

47,2

0047

,800

2,39

62,

104

1,81

21,

520

1,22

794

266

141

022

069

047

,800

48,4

002,

441

2,14

91,

856

1,56

41,

272

984

704

447

245

912

48,4

0049

,000

2,48

52,

193

1,90

11,

608

1,31

61,

027

746

483

270

112

1249

,000

49,6

002,

530

2,23

71,

945

1,65

31,

360

1,07

078

952

030

013

422

49,6

0050

,200

2,57

42,

282

1,98

91,

697

1,40

51,

113

832

556

331

157

3150

,200

50,8

002,

618

2,32

62,

034

1,74

21,

449

1,15

787

459

436

218

141

50,8

0051

,400

2,66

32,

371

2,07

81,

786

1,49

41,

201

917

636

392

206

5751

,400

52,0

002,

707

2,41

52,

123

1,83

01,

538

1,24

695

967

942

523

078

52,0

0052

,600

2,75

22,

459

2,16

71,

875

1,58

21,

290

1,00

272

246

225

510

052

,600

53,2

002,

796

2,50

42,

211

1,91

91,

627

1,33

51,

045

764

498

283

121

53,2

0053

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2,84

02,

548

2,25

61,

964

1,67

11,

379

1,08

780

753

531

314

353

,800

54,4

002,

885

2,59

32,

300

2,00

81,

716

1,42

31,

131

849

572

344

167

54,4

0055

,000

2,92

92,

637

2,34

52,

052

1,76

01,

468

1,17

589

261

237

419

155

,000

55,6

002,

974

2,68

12,

389

2,09

71,

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1,51

21,

220

935

654

405

216

55,6

0056

,200

3,01

82,

726

2,43

32,

141

1,84

91,

557

1,26

497

769

744

124

156

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56,8

003,

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2,77

02,

478

2,18

61,

893

1,60

11,

309

1,02

073

947

726

556

,800

57,4

003,

107

2,81

52,

522

2,23

01,

938

1,64

51,

353

1,06

278

251

429

557

,400

58,0

003,

151

2,85

92,

567

2,27

41,

982

1,69

01,

397

1,10

582

555

032

658

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58,6

003,

196

2,90

32,

611

2,31

92,

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1,73

41,

442

1,15

086

758

735

758

,600

59,2

003,

240

2,94

82,

655

2,36

32,

071

1,77

91,

486

1,19

491

062

938

759

,200

59,8

003,

284

2,99

22,

700

2,40

82,

115

1,82

31,

531

1,23

895

267

241

959

,800

60,4

003,

329

3,03

72,

744

2,45

22,

160

1,86

71,

575

1,28

399

571

545

660

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61,0

003,

373

3,08

12,

789

2,49

62,

204

1,91

21,

619

1,32

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038

757

492

61,0

0061

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3,41

83,

125

2,83

32,

541

2,24

81,

956

1,66

41,

372

1,08

080

052

961

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62,2

003,

462

3,17

02,

877

2,58

52,

293

2,00

11,

708

1,41

61,

124

842

566

62,2

0062

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3,50

63,

214

2,92

22,

630

2,33

72,

045

1,75

31,

460

1,16

888

560

462

,800

63,4

003,

551

3,25

92,

966

2,67

42,

382

2,08

91,

797

1,50

51,

212

928

647

63,4

0064

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3,59

53,

303

3,01

12,

718

2,42

62,

134

1,84

11,

549

1,25

797

069

064

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64,6

003,

640

3,34

73,

055

2,76

32,

470

2,17

81,

886

1,59

41,

301

1,01

373

264

,600

65,2

003,

684

3,39

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099

2,80

72,

515

2,22

31,

930

1,63

81,

346

1,05

577

565

,200

65,8

003,

728

3,43

63,

144

2,85

22,

559

2,26

71,

975

1,68

21,

390

1,09

881

765

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66,4

003,

773

3,48

13,

188

2,89

62,

604

2,31

12,

019

1,72

71,

434

1,14

286

066

,400

67,0

003,

817

3,52

53,

233

2,94

02,

648

2,35

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063

1,77

11,

479

1,18

790

367

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67,6

003,

862

3,56

93,

277

2,98

52,

692

2,40

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108

1,81

61,

523

1,23

194

567

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68,2

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906

3,61

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321

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2,44

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152

1,86

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1,27

598

868

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68,8

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3,65

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366

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2,48

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1,90

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68,8

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3,99

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3,41

03,

118

2,82

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2,24

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1,65

61,

364

1,07

369

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70,0

004,

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3,74

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3,16

22,

870

2,57

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1,99

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1,40

91,

116

70,0

0070

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4,08

43,

791

3,49

93,

207

2,91

42,

622

2,33

02,

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1,74

51,

453

1,16

170

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71,2

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128

3,83

63,

543

3,25

12,

959

2,66

72,

374

2,08

21,

790

1,49

71,

205

71,2

0071

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4,17

23,

880

3,58

83,

296

3,00

32,

711

2,41

92,

126

1,83

41,

542

1,24

971

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72,4

004,

217

3,92

53,

632

3,34

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2,75

52,

463

2,17

11,

878

1,58

61,

294

72,4

0073

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4,26

13,

969

3,67

73,

384

3,09

22,

800

2,50

72,

215

1,92

31,

631

1,33

8



for Married with an Annual Payroll Period (continued)


01

23

45

67

89

10A

t lea

stB

ut le

ss th

an$

390

$

1,

040

00

00

00

00

00

01,

040

1,09

08

10

00

00

00

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1,09

01,

140

101

00

00

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1,19

012

20

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01,

240

143

00

00

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240

1,29

016

40

00

00

00

00

1,29

01,

340

185

00

00

00

00

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340

1,39

020

70

00

00

00

00

1,39

01,

440

229

10

00

00

00

01,

440

1,49

025

112

00

00

00

00

1,49

01,

540

2713

20

00

00

00

01,

540

1,59

030

153

00

00

00

00

1,59

01,

640

3217

40

00

00

00

01,

640

1,69

035

196

00

00

00

00

1,69

01,

740

3821

80

00

00

00

01,

740

1,79

041

2310

10

00

00

00

1,79

01,

840

4426

122

00

00

00

01,

840

1,89

047

2813

30

00

00

00

1,89

01,

940

5031

164

00

00

00

01,

940

1,99

054

3318

50

00

00

00

1,99

02,

040

5736

207

00

00

00

02,

040

2,09

061

3922

91

00

00

00

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02,

140

6442

2410

20

00

00

02,

140

2,19

068

4527

122

00

00

00

2,19

02,

240

7248

2914

30

00

00

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240

2,29

075

5232

164

00

00

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02,

340

7955

3418

60

00

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340

2,39

082

5937

208

00

00

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02,

440

8662

4023

91

00

00

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440

2,49

089

6643

2511

20

00

00

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02,

540

9369

4628

133

00

00

02,

540

2,59

097

7350

3015

30

00

00

2,59

02,

640

100

7753

3317

50

00

00

2,64

02,

690

104

8057

3619

70

00

00

2,69

02,

740

108

8460

3921

81

00

00

2,74

02,

790

111

8764

4224

101

00

00

2,79

02,

840

115

9167

4526

122

00

00

2,84

02,

890

119

9471

4829

143

00

00

2,89

02,

940

123

9875

5131

164

00

00

2,94

02,

990

126

102

7855

3418

60

00

02,

990

3,04

013

010

682

5837

207

00

00

3,04

03,

090

134

109

8562

4022

91

00

03,

090

3,14

013

711

389

6543

2511

20

00

3,14

03,

190

141

117

9269

4627

133

00

03,

190

3,24

014

512

096

7249

3015

30

00

3,24

03,

290

148

124

100

7653

3217

40

00

3,29

03,

340

152

128

103

8056

3519

60

00

3,34

03,

390

156

131

107

8360

3821

80

00

3,39

03,

440

160

135

111

8763

4123

101

00

3,44

03,

490

163

139

115

9067

4426

122

00

The

am

ount

of i

ncom

e ta

x to

be

with

held

is-

less

than

$39

0 en

ter 0

Mar

ried

Per

sons

If t

he w

ages

are

-

And

the

num

ber o

f with

hold

ing

allo

wan

ces

is-



for Married with a Monthly Payroll Period


3,49

03,

540

167

143

118

9470

4728

143

00

3,54

03,

590

171

146

122

9874

5131

164

00

3,59

03,

640

174

150

126

101

7754

3318

50

03,

640

3,69

017

815

412

910

581

5836

207

00

3,69

03,

740

182

157

133

109

8561

3922

91

03,

740

3,79

018

516

113

711

288

6542

2411

20

3,79

03,

840

189

165

140

116

9268

4527

122

03,

840

3,89

019

316

814

412

095

7249

2914

30

3,89

03,

940

197

172

148

123

9975

5232

174

03,

940

3,99

020

017

615

212

710

379

5635

196

03,

990

4,04

020

418

015

513

110

682

5938

218

04,

040

4,09

020

818

315

913

511

086

6341

2310

14,

090

4,14

021

118

716

313

811

490

6644

2511

24,

140

4,19

021

519

116

614

211

893

7047

2813

34,

190

4,24

021

919

417

014

612

197

7350

3015

44,

240

4,29

022

219

817

414

912

510

177

5333

175

4,29

04,

340

226

202

177

153

129

104

8057

3619

74,

340

4,39

023

020

518

115

713

210

884

6139

219

4,39

04,

440

234

209

185

160

136

112

8864

4224

104,

440

4,49

023

721

318

916

414

011

591

6845

2612

4,49

04,

540

241

217

192

168

143

119

9571

4829

144,

540

4,59

024

522

019

617

214

712

398

7551

3216

4,59

04,

640

248

224

200

175

151

127

102

7855

3418

4,64

04,

690

252

228

203

179

155

130

106

8259

3720

4,69

04,

740

256

231

207

183

158

134

110

8562

4022

4,74

04,

790

259

235

211

186

162

138

113

8966

4325

4,79

04,

840

263

239

214

190

166

141

117

9369

4627

4,84

04,

890

267

242

218

194

169

145

121

9673

4930

4,89

04,

940

271

246

222

197

173

149

124

100

7653

334,

940

4,99

027

425

022

620

117

715

212

810

480

5635

4,99

05,

040

278

254

229

205

180

156

132

107

8360

385,

040

5,09

028

225

723

320

918

416

013

511

187

6441

5,09

05,

140

285

261

237

212

188

164

139

115

9067

445,

140

5,19

028

926

524

021

619

216

714

311

994

7148

5,19

05,

240

293

268

244

220

195

171

147

122

9874

515,

240

5,29

029

627

224

822

319

917

515

012

610

278

545,

290

5,34

030

027

625

122

720

317

815

413

010

581

585,

340

5,39

030

427

925

523

120

618

215

813

310

985

615,

390

5,44

030

828

325

923

421

018

616

113

711

388

655,

440

5,49

031

128

726

323

821

418

916

514

111

692

695,

490

5,54

031

529

126

624

221

719

316

914

412

096

725,

540

5,59

031

929

427

024

622

119

717

214

812

499

765,

590

5,64

032

229

827

424

922

520

117

615

212

710

379

5,64

05,

690

326

302

277

253

229

204

180

156

131

107

835,

690

5,74

033

030

528

125

723

220

818

415

913

511

086

5,74

05,

790

333

309

285

260

236

212

187

163

139

114

905,

790

5,84

033

731

328

826

424

021

519

116

714

211

894

5,84

05,

890

341

316

292

268

243

219

195

170

146

122

975,

890

5,94

034

532

029

627

124

722

319

817

415

012

510

15,

940

5,99

034

832

430

027

525

122

620

217

815

312

910

55,

990

6,04

035

232

830

327

925

423

020

618

115

713

310

86,

040

6,09

035

633

130

728

325

823

420

918

516

113

611

2



for Married with a Monthly Payroll Period (continued)


01

23

45

67

89

10A

t lea

stB

ut le

ss th

an$

195

$

5

200

00

00

00

00

00

520

545

40

00

00

00

00

054

557

05

10

00

00

00

00

570

595

61

00

00

00

00

059

562

07

10

00

00

00

00

620

645

82

00

00

00

00

064

567

09

30

00

00

00

00

670

695

104

00

00

00

00

069

572

011

40

00

00

00

00

720

745

125

10

00

00

00

074

577

014

61

00

00

00

00

770

795

157

20

00

00

00

079

582

016

82

00

00

00

00

820

845

179

30

00

00

00

084

587

019

104

00

00

00

00

870

895

2012

51

00

00

00

089

592

022

136

10

00

00

00

920

945

2314

71

00

00

00

094

597

025

158

20

00

00

00

970

995

2717

93

00

00

00

099

51,

020

2918

103

00

00

00

01,

020

1,04

530

2011

40

00

00

00

1,04

51,

070

3221

125

10

00

00

01,

070

1,09

534

2313

61

00

00

00

1,09

51,

120

3624

157

20

00

00

01,

120

1,14

538

2616

82

00

00

00

1,14

51,

170

3928

179

30

00

00

01,

170

1,19

541

2919

104

00

00

00

1,19

51,

220

4331

2011

51

00

00

01,

220

1,24

545

3322

136

10

00

00

1,24

51,

270

4635

2314

71

00

00

01,

270

1,29

548

3725

158

20

00

00

1,29

51,

320

5038

2716

92

00

00

01,

320

1,34

552

4028

1810

30

00

00

1,34

51,

370

5442

3019

114

00

00

01,

370

1,39

556

4432

2112

51

00

00

1,39

51,

420

5845

3422

136

10

00

01,

420

1,44

559

4735

2414

71

00

00

1,44

51,

470

6149

3726

168

20

00

01,

470

1,49

563

5139

2717

93

00

00

1,49

51,

520

6553

4129

1810

40

00

01,

520

1,54

567

5543

3120

115

00

00

1,54

51,

570

6956

4433

2112

51

00

01,

570

1,59

571

5846

3423

146

10

00

1,59

51,

620

7260

4836

2515

72

00

01,

620

1,64

574

6250

3826

168

20

00

1,64

51,

670

7664

5240

2818

93

00

01,

670

1,69

578

6654

4230

1910

40

00

1,69

51,

720

8068

5543

3221

125

10

01,

720

1,74

582

6957

4533

2213

61

00

The

am

ount

of i

ncom

e ta

x to

be

with

held

is-

less

than

$19

5 en

ter 0


If t

he w

ages

are

-

And

the

num

ber o

f with

hold

ing

allo

wan

ces

is-

Mar

ried

Per

sons


for Married with a Semimonthly Payroll Period


1,74

51,

770

8371

5947

3524

147

10

01,

770

1,79

585

7361

4937

2515

82

00

1,79

51,

820

8775

6351

3927

179

30

01,

820

1,84

589

7765

5241

2918

104

00

1,84

51,

870

9179

6754

4231

2011

40

01,

870

1,89

593

8168

5644

3221

125

10

1,89

51,

920

9582

7058

4634

2313

61

01,

920

1,94

596

8472

6048

3624

157

20

1,94

51,

970

9886

7462

5038

2616

82

01,

970

1,99

510

088

7664

5139

2817

93

01,

995

2,02

010

290

7865

5341

3019

104

02,

020

2,04

510

492

7967

5543

3120

115

12,

045

2,07

010

693

8169

5745

3322

136

12,

070

2,09

510

895

8371

5947

3523

147

12,

095

2,12

010

997

8573

6148

3725

158

22,

120

2,14

511

199

8775

6250

3827

179

22,

145

2,17

011

310

189

7764

5240

2918

103

2,17

02,

195

115

103

9178

6654

4230

1911

42,

195

2,22

011

710

592

8068

5644

3221

125

2,22

02,

245

119

106

9482

7058

4634

2213

62,

245

2,27

012

010

896

8472

6047

3624

147

2,27

02,

295

122

110

9886

7461

4937

2616

82,

295

2,32

012

411

210

088

7563

5139

2717

92,

320

2,34

512

611

410

289

7765

5341

2919

102,

345

2,37

012

811

610

491

7967

5543

3120

112,

370

2,39

513

011

810

593

8169

5745

3322

122,

395

2,42

013

211

910

795

8371

5846

3523

142,

420

2,44

513

312

110

997

8573

6048

3625

152,

445

2,47

013

512

311

199

8774

6250

3826

162,

470

2,49

513

712

511

310

188

7664

5240

2818

2,49

52,

520

139

127

115

102

9078

6654

4230

192,

520

2,54

514

112

911

610

492

8068

5643

3221

2,54

52,

570

143

130

118

106

9482

7057

4534

222,

570

2,59

514

513

212

010

896

8471

5947

3524

2,59

52,

620

146

134

122

110

9885

7361

4937

252,

620

2,64

514

813

612

411

299

8775

6351

3927

2,64

52,

670

150

138

126

114

101

8977

6553

4129

2,67

02,

695

152

140

128

115

103

9179

6754

4231

2,69

52,

720

154

142

129

117

105

9381

6956

4433

2,72

02,

745

156

143

131

119

107

9583

7058

4634

2,74

52,

770

157

145

133

121

109

9784

7260

4836

2,77

02,

795

159

147

135

123

111

9886

7462

5038

2,79

52,

820

161

149

137

125

112

100

8876

6452

402,

820

2,84

516

315

113

912

611

410

290

7866

5341

2,84

52,

870

165

153

141

128

116

104

9280

6755

432,

870

2,89

516

715

514

213

011

810

694

8169

5745

2,89

52,

920

169

156

144

132

120

108

9583

7159

472,

920

2,94

517

015

814

613

412

211

097

8573

6149

2,94

52,

970

172

160

148

136

124

111

9987

7563

502,

970

2,99

517

416

215

013

812

511

310

189

7764

522,

995

3,02

017

616

415

213

912

711

510

391

7966

543,

020

3,04

517

816

615

314

112

911

710

593

8068

56



for Married with a Semimonthly Payroll Period (continued)


01

23

45

67

89

10A

t lea

stB

ut le

ss th

an$

181

$

48

00

00

00

00

00

00

480

500

40

00

00

00

00

050

052

04

10

00

00

00

00

520

540

51

00

00

00

00

054

056

06

10

00

00

00

00

560

580

71

00

00

00

00

058

060

08

20

00

00

00

00

600

620

83

00

00

00

00

062

064

09

30

00

00

00

00

640

660

104

00

00

00

00

066

068

011

51

00

00

00

00

680

700

125

10

00

00

00

070

072

013

61

00

00

00

00

720

740

147

20

00

00

00

074

076

015

82

00

00

00

00

760

780

169

30

00

00

00

078

080

017

104

00

00

00

00

800

820

1910

40

00

00

00

082

084

020

115

10

00

00

00

840

860

2112

61

00

00

00

086

088

022

137

10

00

00

00

880

900

2414

72

00

00

00

090

092

025

158

20

00

00

00

920

940

2617

93

00

00

00

094

096

028

1810

40

00

00

00

960

980

2919

115

10

00

00

098

01,

000

3120

125

10

00

00

01,

000

1,02

032

2213

61

00

00

00

1,02

01,

040

3423

147

20

00

00

01,

040

1,06

035

2415

82

00

00

00

1,06

01,

080

3626

169

30

00

00

01,

080

1,10

038

2717

93

00

00

00

1,10

01,

120

3928

1810

40

00

00

01,

120

1,14

041

3020

115

10

00

00

1,14

01,

160

4231

2112

61

00

00

01,

160

1,18

044

3322

136

10

00

00

1,18

01,

200

4534

2314

72

00

00

01,

200

1,22

047

3625

158

20

00

00

1,22

01,

240

4837

2616

93

00

00

01,

240

1,26

049

3828

1810

40

00

00

1,26

01,

280

5140

2919

114

10

00

01,

280

1,30

052

4130

2012

51

00

00

1,30

01,

320

5443

3221

136

10

00

01,

320

1,34

055

4433

2314

71

00

00

1,34

01,

360

5746

3524

158

20

00

01,

360

1,38

058

4736

2516

83

00

00

1,38

01,

400

6049

3827

179

30

00

01,

400

1,42

061

5039

2818

104

00

00

1,42

01,

440

6352

4030

1911

51

00

01,

440

1,46

064

5342

3121

125

10

00

less

than

$18

1 en

ter 0

Mar

ried

Per

sons

If t

he w

ages

are

-

And

the

num

ber o

f with

hold

ing

allo

wan

ces

is-

The

am

ount

of i

ncom

e ta

x to

be

with

held

is-



for Married with a Biweekly Payroll Period


1,46

01,

480

6655

4332

2213

61

00

01,

480

1,50

067

5645

3423

147

20

00

1,50

01,

520

6957

4635

2515

82

00

01,

520

1,54

070

5948

3726

169

30

00

1,54

01,

560

7260

4938

2717

104

00

01,

560

1,58

073

6251

4029

1910

40

00

1,58

01,

600

7563

5241

3020

115

10

01,

600

1,62

076

6554

4232

2112

61

00

1,62

01,

640

7866

5544

3322

137

10

01,

640

1,66

079

6857

4534

2414

72

00

1,66

01,

680

8169

5847

3625

168

20

01,

680

1,70

082

7160

4837

2617

93

00

1,70

01,

720

8472

6150

3928

1810

40

01,

720

1,74

085

7463

5140

2919

115

10

1,74

01,

760

8675

6453

4231

2012

51

01,

760

1,78

088

7765

5443

3222

136

10

1,78

01,

800

8978

6756

4434

2314

72

01,

800

1,82

091

8068

5746

3524

158

20

1,82

01,

840

9281

7059

4736

2616

93

01,

840

1,86

094

8371

6049

3827

179

30

1,86

01,

880

9584

7362

5039

2818

104

01,

880

1,90

097

8674

6352

4130

2011

51

1,90

01,

920

9887

7665

5342

3121

126

11,

920

1,94

010

089

7766

5544

3322

136

11,

940

1,96

010

190

7968

5645

3423

147

21,

960

1,98

010

392

8069

5847

3625

158

21,

980

2,00

010

493

8271

5948

3726

169

32,

000

2,02

010

694

8372

6150

3828

1810

42,

020

2,04

010

796

8573

6251

4029

1911

42,

040

2,06

010

997

8675

6452

4130

2012

52,

060

2,08

011

099

8876

6554

4332

2113

62,

080

2,10

011

210

089

7867

5544

3323

147

2,10

02,

120

113

102

9179

6857

4635

2415

82,

120

2,14

011

510

392

8170

5847

3625

168

2,14

02,

160

116

105

9482

7160

4938

2717

92,

160

2,18

011

810

695

8473

6150

3928

1810

2,18

02,

200

119

108

9785

7463

5240

3019

112,

200

2,22

012

110

998

8776

6453

4231

2112

2,22

02,

240

122

111

100

8877

6655

4332

2213

2,24

02,

260

123

112

101

9079

6756

4534

2314

2,26

02,

280

125

114

102

9180

6958

4635

2515

2,28

02,

300

126

115

104

9381

7059

4837

2616

2,30

02,

320

128

117

105

9483

7260

4938

2717

2,32

02,

340

129

118

107

9684

7362

5140

2919

2,34

02,

360

131

120

108

9786

7563

5241

3020

2,36

02,

380

132

121

110

9987

7665

5442

3221

2,38

02,

400

134

123

111

100

8978

6655

4433

222,

400

2,42

013

512

411

310

290

7968

5745

3424

2,42

02,

440

137

126

114

103

9281

6958

4736

252,

440

2,46

013

812

711

610

593

8271

6048

3727

2,46

02,

480

140

129

117

106

9584

7261

5039

282,

480

2,50

014

113

011

910

896

8574

6351

4029



for Married with a Biweekly Payroll Period (continued)


01

23

45

67

89

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t lea

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an$

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240

20

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320

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52

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106

20

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500

520

1611

73

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560

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95

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63

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2217

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31

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640

2520

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2116

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660

680

2822

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2418

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41

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720

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2014

95

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760

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840

4034

2923

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52

00

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4337

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106

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73

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4640

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2318

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4943

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W E E K L Y P A Y R O L L P E R I O D Mar

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for Married with a Weekly Payroll Period


1,22

01,

240

7064

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117

111

106

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196

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120

114

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212

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111

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010

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260

145

139

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128

123

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111

106

100

9489



for Married with a Weekly Payroll Period (continued)


01

23

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the

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less

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The

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e ta

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for Married with a Daily or Miscellaneous Payroll Period


133

135

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324

624

814

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65

43

248

251

1413

1211

109

76

54

3



for Married with a Daily or Miscellaneous Payroll Period (continued)

state tax commission a guide to idaho income tax withholdinghr.cch.com/paynetnews/idaho2.pdf ·...

Documents