Taxes – Withholding and Reporting Requirements

Employee Withholdings: If you have an employee who physically works in Idaho full or part-time, including domestic help, or if you withhold Idaho income tax from a paycheck for an employee with an Idaho filing requirement, you must establish a withholding account.

Sales and Use Tax, Lodging Tax: If your business sells a product, consumes goods in the course of doing business that were purchased tax-free, charges admission to events, rents some types of physical property or is engaged in the lodging industry, submit IBRS to establish accounts.

Internal Revenue Service

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