Idaho Form 910 is the Withholding Payment Voucher that employers file with the Idaho State Tax Commission to remit state income tax withheld from employee wages. You complete a short set of fields — your federal EIN, your Idaho withholding account number, the period-ending date, and the amount withheld — and submit the voucher with payment by the due date for your assigned filing frequency. You can file on paper, through the Taxpayer Access Point (TAP), or using Quick Pay.
What You Need Before You File
You need two identifying numbers to file Form 910: a federal Employer Identification Number (EIN) from the IRS, and an Idaho withholding account number from the State Tax Commission. The EIN comes first. Once you have it, register through the Tax Commission’s business registration process to receive your state withholding account number.1Idaho State Tax Commission. Apply for a Withholding Account
Use the same employer name and EIN on your registration that you plan to use on your employees’ W-2s. Mismatches create reconciliation problems at year-end. The Idaho withholding account number is separate from any sales tax permit or other state identifier you hold; it is tied specifically to payroll withholding. If you fail to register after the Tax Commission notifies you in writing that you must, the penalty is $100 for each month or partial month you remain unregistered.2Idaho State Legislature. Idaho Code 63-3046
Filling Out Form 910
A blank Form 910 is available on the Tax Commission website.3Idaho State Tax Commission. Idaho Form 910 Withholding Payment The form is short, but every field needs to be exact or the payment can post to the wrong account.
- Federal EIN. Your nine-digit IRS number, entered exactly as it appears on your IRS correspondence.
- Idaho withholding account number. The state-issued number from your registration. Not your sales tax number or any other state identifier.
- Period ending date. The last day of the pay period the payment covers. A monthly filer paying for January enters 01/31. A semi-monthly filer paying for the first half of January enters 01/15.
- Payment amount. The total Idaho income tax withheld from all employee wages during the period. This number must match your payroll records.
On paper, use clear block lettering and keep digits inside the printed boxes so the Tax Commission’s scanners can read them. Keep dollars and cents separated clearly. Before you send it, compare the payment amount to your payroll system one more time; what you report here needs to agree with what you later put on W-2s.
When Form 910 Is Due
Your due dates depend on how much Idaho income tax you withhold. The Tax Commission assigns you to a payment schedule and will notify you if your volume means the schedule needs to change.4Legal Information Institute. Idaho Admin Code r 35.01.01.872 – Reporting and Paying State Income Tax Withholding
- Monthly. The standard schedule for employers withholding more than $750 per quarter but less than $25,000 per month. Payment is due by the 20th of the month after the pay period.
- Semi-monthly. Required when you withhold $25,000 or more in any month. You pay twice: by the 20th for wages paid the 1st through 15th, and by the 5th of the next month for wages paid the 16th through month-end.
- Quarterly. Available at the Tax Commission’s discretion to employers who owe $750 or less per calendar quarter. Due the last day of the month after quarter-end.
- Annual. Available to employers who owe $750 or less for the full year. Due January 31 of the following year.
The current calendar of due dates sits on the Tax Commission’s withholding page.5Idaho State Tax Commission. Withholding Due Dates
How to Submit and Pay
You have three ways to get the voucher and payment to the Tax Commission.
By Mail
Send Form 910 with a check or money order payable to the Idaho State Tax Commission:6Idaho State Tax Commission. Withholding Paying
Idaho State Tax Commission
PO Box 76
Boise, ID 83707-0076
Write your withholding account number on the check in case it is separated from the voucher. Do not staple the check to the form, and do not include a check stub.3Idaho State Tax Commission. Idaho Form 910 Withholding Payment Paper checks and money orders are accepted only for payments under $100,000.
Online Through TAP
The Taxpayer Access Point at tax.idaho.gov/gototap lets you file Form 910 and pay electronically. After you submit, the system issues a confirmation number as your receipt.
Quick Pay
Quick Pay at tax.idaho.gov/quickpay is the simpler option for a one-off payment and does not require a TAP account. Credit and debit cards are accepted online for amounts under $100,000.
Payments of $100,000 or More
At $100,000 or more, you must pay by electronic funds transfer. The Tax Commission does not accept checks, money orders, or card payments at that level.6Idaho State Tax Commission. Withholding Paying
Filing a Zero When You Withheld Nothing
If your Idaho withholding account is active, you still have to file by your due date for any period in which you paid no wages or withheld no tax. Enter “0” in the Payment Amount box on a paper Form 910 and mail it, or submit the zero through TAP or Quick Pay.3Idaho State Tax Commission. Idaho Form 910 Withholding Payment Skipping a period because nothing is owed will register as a missed filing and can trigger a penalty notice.
Penalties and Interest for a Late Form 910
Idaho charges separate penalties for failing to file and failing to pay, and they stack.
- Late filing. 5% of the tax due for each month or partial month the return is late.2Idaho State Legislature. Idaho Code 63-3046
- Late payment. 0.5% of the tax due for each month or partial month the payment is late, calculated from the later of the return’s due date or the date you actually filed.
- Minimum penalty. If any penalty calculation comes out under $10, the state charges $10 anyway.
- Missing W-2s or 1099s. $2 per statement per month or partial month late, capped at $2,000 per calendar year.
Interest runs on top of penalties. Idaho sets the annual interest rate at 2% plus the federal midterm rate under IRC Section 1274(d) as of September 15 of the prior year, rounded to the nearest whole number.7Idaho State Legislature. Idaho Code 63-3045 A missed withholding payment can also be treated as a failure to file, which opens additional enforcement under Idaho Code § 63-3035.8Idaho State Legislature. Idaho Code 63-3035 – State Withholding Tax on Percentage Basis — Withholding, Collection and Payment of Tax
Form 910 Is Not Your Year-End Filing
Form 910 handles the periodic payment. After the calendar year closes, you also have to file Form 967, the Idaho Annual Withholding Report, along with your W-2s and any 1099s that show Idaho withholding. Form 967 reconciles the total Idaho tax you withheld against the total you remitted through your Form 910 payments.9Idaho State Tax Commission. Filing Form 967 Every employer with an active Idaho withholding account, or any Idaho withholding during the year, has to file it. If the totals do not balance, expect the Tax Commission to follow up, and penalty and interest will accrue on any unpaid balance from the due date forward.