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File Idaho Payroll Taxes
Online in Minutes

Easily file Idaho payroll tax forms including new hire reports, withholding tax returns, and unemployment insurance filings — all from one
secure platform.

Check Filing Requirements
Form NHR

Form NHR

Deadline: Within 20 days of hire

New Hire
Form 910

Form 910

Deadline: Varies based on amount withheld

Withholding
Forms TAX020 / TAX026

Forms TAX020 / TAX026

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

UI

Idaho Payroll Filing Requirements for New Hire, Withholding, and
Unemployment Insurance

Stay compliant with Idaho payroll tax filing requirements for new hire reporting, withholding tax, and unemployment insurance.

Forms Filing Requirements Filing Methods Due Date

New Hire Report

Under Idaho and federal law, all employers are required to report newly hired and rehired employees to the Idaho Department of Labor.

All Idaho employers must report:

  • Newly hired employees
  • Rehired employees returning after a separation of 60 consecutive days or more
  • Employees for whom a Form W-2 is required

If the work performed is based on a contract (contractor) rather than an employer/employee relationship, you do not have to submit a New Hire report.

Multistate Employers may:

  • Report employees to each state where they work, or
  • Select one state for reporting all new hires electronically and register with the U.S. Department of Health and Human Services
  • Online (Recommended): Submit new hire report through Employer Portal account. Records can be entered manually or uploaded.
  • Fax: (208) 332-8941
  • Mail: Idaho Department of Labor, New Hire Reporting, 317 W. Main St., Boise, ID 83735-0760.

Within 20 days of the employee's hire or rehire date.

Idaho Withholding Return (Form 910)

Idaho Form 910 must be filed if you are an employer with an active Idaho withholding account and withheld Idaho income tax from employee wages. Form 910 is used to report and remit the state income taxes you withhold from employee wages, pensions, or other compensation.

You must file a "zero" Form 910 even if you had no payroll or employee withholding during your reporting period.

  • Electronic Filing (Recommended): Employers can file Idaho Form 910 and make withholding payments online through the Idaho Taxpayer Access Point (TAP).

    If your payment is $100,000 or more, state law requires you to pay electronically using ACH debit or ACH credit.

  • Mail: Idaho State Tax Commission, PO Box 76, Boise, ID 83707-0076.

The deadline to file Idaho Form 910 depends on your designated filing frequency:

Semimonthly filers: Form 910 is due by the 20th of the month (for the 1st through 15th of the month) and on the 5th of the following month (for the 16th through the end of the month).

You are a semimonthly filer if one of the following conditions apply:

  • You withhold at least $25,000 per month.
  • You withhold at least $300,000 in a 12-month period.

Monthly filers: Form 910 is due by the 20th of the month following the payment period.

You are a monthly filer if one of the following conditions apply:

  • You withhold less than $25,000 a month and more than $750 a quarter.
  • You have only one monthly pay period.

Quarterly filers: Form 910 is due by the last day of the month following the end of a quarter. The specific quarterly deadlines are as follows:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

You are a quarterly filer if one of the following conditions apply:

  • You withhold $750 or less each quarter.
  • You're a farmer who's required to file with the Idaho Department of Labor.

Annual filers: Form 910 is due by the last day of January.

You are an annual filer if one of the following conditions apply:

  • You withhold less than $750 annually.
  • You're a farmer who isn't required to file with the Idaho Department of Labor.

Quarterly Unemployment Insurance Tax & Wage Report (Forms TAX020 & TAX026)

Form TAX020 (Employer Quarterly Unemployment Insurance Tax Report) must be filed by all employers operating in Idaho who have employees subject to state unemployment insurance taxes.

Form TAX026 must be filed quarterly by employers along with Form TAX020 to report employee wages and calculate unemployment insurance taxes.

Online (Mandated): All Idaho employers are required to file Form TAX020 online each quarter.

To file Form TAX020, you must report quarterly wages and pay associated unemployment taxes to the Idaho Department of Labor (IDOL).

  • Access the Portal: Go to the Idaho Department of Labor Employer Portal.
  • Submit Form TAX020: Fill out Form TAX020 and the accompanying Wage Report (Form TAX026) in the portal.
  • Make Payments: Pay any UI taxes online using a free electronic check, or a credit/debit card.

Forms TAX020 & TAX026 are due by the last day of the month following the end of each calendar quarter. The due dates are as follows:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

File Idaho Payroll Forms with Confidence

Simplify Idaho payroll tax filing with TaxBandits — securely file new hire reports, withholding tax forms, and unemployment insurance returns online.

See How to File

Information Required to File

Know what information you need to file Idaho payroll forms accurately.

What to Report in New Hire?

What to Report in a
New Hire?

  • Employee name
  • Address
  • Social Security Number
  • Start date (first day employee worked
    for wages)
  • Employer name and address
  • Federal Employer Identification Number
  • State unemployment insurance account number (unless exempt/non-covered employer)
What to Report on Form 306?

What to Report on
Form 910?

  • Idaho withholding account number
  • Total wages paid
  • Idaho income tax withheld
  • Filing period details
  • Employer identification and contact information
  • Penalty and interest
  • Payment Information
What to Report in Forms TAX020 & TAX026?

What to Report on Forms TAX020 & TAX026?

  • Idaho employer account number
  • Employee names and SSNs
  • Total wages paid
  • Taxable wages
  • Quarterly contributions due
  • Employer tax rate
  • Quarterly employment information

How to File Payroll Tax Forms with the State of Idaho?

Create a free TaxBandits account and follow these simple steps to e-file your Idaho forms efficiently.

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  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, income tax withholding Form 910, and unemployment insurance & wage report Forms TAX020 & TAX026.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, income tax withholding Form 910, and unemployment insurance & wage report Forms TAX020 & TAX026.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

Start e-filing with Idaho today — TaxBandits makes it quick and easy!

Idaho Payroll Tax Filing — Simple, Transparent Pricing

Pay for more than filing—accuracy, right outcome, and peace of mind.

No of Forms First Form Next 3 Forms 5-25 Forms 26-50 Forms 51-100 Forms 101-500 Forms 501-1000 Forms

New Hire Reporting

 Withholding Tax Return (Form 910)

Unemployment Wage Report
(TAX020 / TAX026)

 $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

Unemployment Wage Report (TAX020 / TAX026)

 $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

For high-volume filing, call us at (704) 684-4758 for customized pricing.

Penalties and Corrections for New Hire, Withholding, and Unemployment

Know the penalties and how to correct errors before they impact compliance.

Form Penalties Corrections

New Hire Report
  • Currently, the state of Idaho does not impose penalties or fines on employers for non-compliance with new hire reporting.
  • However, under state law, all employers are required to report new or rehired employees to the Idaho Department of Labor within 20 days of their start date.

Use Idaho Department of Labor Portal: The process for correcting a new hire report in Idaho depends on the type of error. Follow the appropriate steps below:

  • Social Security Number (SSN) or Employee Name Corrections: Do not use the standard New Hire Reporting Form to make these changes. Instead, complete the Employee Social Security Number and Name Correction Form, enter the previously reported information along with the corrected details, and submit it through the secure Employer Portal, by fax, or by mail.
  • Wage Reporting Corrections: If you incorrectly reported employee wages on a previously filed unemployment insurance wage report, file an Amended Unemployment Insurance Tax Report. Corrections can be submitted online through the Idaho Department of Labor Employer Portal or by filing the appropriate paper amendment form.

Form 910
  • Late Filing Penalty: If no payment is made by the due date, you owe 5% of the tax due for each month it is late.
  • Late Payment Penalty: If you file on time but underpay the tax, you owe 0.5% (half a percent) of the tax due for each month the remainder is late.
  • Maximum/Minimum Penalty: The combined maximum for these penalties is 25% of the tax due. The minimum penalty is $10. Even if a payment is just one day late, the entire monthly penalty applies.
  • Interest: In addition to penalties, interest accrues on late payments at a rate of 6% per year.

Use Idaho Taxpayer Access Point: To correct an Idaho Form 910, file an amended Form 910 to adjust the withholding amount, or log into your Taxpayer Access Point (TAP) to adjust the payment period online.

Steps to Correct Your Form 910:

  • Online (Recommended): Log into your Taxpayer Access Point (TAP), go to the Accounts tab and choose Withholding Tax, select the File Return link for the specific tax period you need to correct and enter the corrected information.
  • Paper Filing: Get a copy of Form 910, check the Amended Return or correction box (if applicable) and enter the corrected amounts for the period.

Forms TAX020 & TAX026
  • Late Filing Penalty: 5% per month or fraction of a month of the tax due, up to a maximum of 25%.
  • Late Payment Penalty: 0.5% per month or fraction of a month of the unpaid tax, up to a 25%.
  • Minimum Penalty: The minimum penalty assessed is $10. In some instances of false reports, the penalty can reach up to 100% of the amount due.

Use Amended Unemployment Insurance Tax Report: To correct the Form TAX020, you must file an Amended Unemployment Insurance Tax Report.

Ensure the form is signed, and submit it to the Idaho Department of Labor using one of these three methods:

  • Online: Upload a PDF via secure messaging in the Idaho Department of Labor Employer Portal
  • Fax: (208) 334-6301
  • Mail: Idaho Department of Labor, 317 W. Main St., Boise, Idaho 83735-0760, ATTN UI Compliance Bureau Tax Support

Beyond State Payroll Filing: Simplifying All Your Tax Needs

At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.

Let TaxBandits Make Your Idaho Payroll Filing Easy

We offer a comprehensive solution to meet all your state payroll compliance needs.

  • New Hire Reporting
  • Forms A-1 & A-6
  • Forms UC-CR4 & UC-10-R

Frequently Asked Questions

All Idaho employers must report newly hired, rehired, and returning employees to the Idaho Department of Labor. A rehire is an employee who was previously employed by the company but has been separated from employment for at least 60 consecutive days. Reporting new hires helps the state enforce child support obligations, prevent unemployment insurance fraud, and maintain accurate employment records.

Employers must report:

  • Newly hired employees
  • Rehired employees
  • Employees returning to work after a separation of 60 or more consecutive days

Idaho employers must submit new hire reports within 20 days of the employee's hire date or rehire date.

For employers submitting reports electronically in multiple transmissions each month:

  • Reports must be submitted at least twice monthly
  • Reports cannot be more than 16 days apart

Timely reporting helps employers remain compliant with federal and Idaho new hire reporting requirements.

Employers must provide the following information when reporting a new hire:

Employee Information

  • Full name
  • Address
  • Social Security Number (SSN)
  • Date of hire

Employer Information

  • Business name
  • Business address
  • Federal Employer Identification Number (FEIN)

The information can be submitted online, by mail, or by fax using the Idaho New Hire Reporting Form.

The correction process depends on the type of error:

For SSN or Name Corrections

  • Complete the Employee Social Security Number and Name Correction Form.
  • Include both the incorrect and corrected information.
  • Submit through the Employer Portal, fax, or mail.

For Wage Reporting Errors

  • Wage corrections are not made through the New Hire Reporting Program.
  • Employers must file an amended unemployment insurance wage report with the Idaho
    Department of Labor.

Form 910, Idaho Withholding Annual Reconciliation Return, is used to reconcile Idaho income tax withheld from employee wages during the year.

Any employer that withholds Idaho income tax from employee wages must file Form 910 annually, even if all withholding payments were made throughout the year using Form 910 payment schedules.

The form allows the Idaho State Tax Commission to verify that:

  • Total tax withheld matches employee wage records
  • Deposits made during the year are accurate
  • W-2 information reconciles with withholding payments

The due date to file Form 910 depends on your assigned filing frequency:

  • Monthly Filers: Due by the 20th day of the month following the close of the reporting period.
  • Quarterly Filers: Due by the last day of the month following the end of the quarter.
  • Annual Filers: Due by January 31 covering all taxes withheld during the previous calendar year.
  • Semimonthly Filers: Taxes withheld between the 1st and 15th are due by the 20th of the current month; taxes withheld between the 16th and the end of the month are due by the 5th of the following month.

If the due date falls on a weekend or holiday, the filing deadline moves to the next business day.

If an employer discovers an error after filing Form 910, an amended return can be filed through the Idaho State Tax Commission.

  • Correct employee wage and withholding records.
  • Update any affected W-2 information if necessary.
  • Pay any additional tax, penalties, or interest due.

Employers should not adjust prior-year withholding amounts on current-year returns.

Idaho employers subject to unemployment insurance tax must file:

Form TAX020

  • Employer's Quarterly Unemployment Insurance Tax Report
  • Reports taxable wages and unemployment tax liability

Form TAX026

  • Unemployment Insurance Wage Report
  • Reports employee-level wage information

Both forms must be filed each quarter, even if no wages were paid during the reporting period.

Forms TAX020 and TAX026 are filed quarterly. Refer to the table-below for the quarterly deadlines.

Quarter Due Date
January – March April 30
April – June July 31
July – September October 31
October – December January 31

Employers must submit both forms and any unemployment insurance contributions by the due date to avoid penalties and interest.

For 2026, Idaho unemployment insurance taxes apply to the first $55,300 of wages paid to each employee during the calendar year.

Once an employee's wages exceed the annual taxable wage base:

  • Additional wages are not subject to Idaho unemployment insurance tax for that year.
  • Employers continue reporting wages on quarterly wage reports.

The taxable wage base is reviewed annually and may change each year.

For 2026, Idaho unemployment insurance tax rates generally are:

  • New Employer Rate: Approximately 1.0% (plus applicable workforce development assessments, if applicable)
  • Experienced Employer Rates: Based on the employer's experience rating and reserve account balance
  • Rates vary annually and are assigned by the Idaho Department of Labor

Each employer receives an annual tax rate notice specifying:

  • Contribution rate
  • Taxable wage base
  • Applicable assessments

Employers should use the rate assigned on their annual rate notice when filing Forms TAX020 and TAX026.

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