Form 967 - Idaho Annual Withholding Report Instructions

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EIN00041
IDAHO ANNUAL WITHHOLDING REPORT INSTRUCTIONS
11-03-11
GENERAL INfORmATION fOR fORm 967
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
Use Form 967 – Idaho Annual Withholding Report – to report the
with your Form 967.
total taxable wages and reconcile the total amount of Idaho
taxes you withheld during the calendar year to the amount you
Rounding Amounts. Round the amounts on your return to the
paid to the Idaho State Tax Commission for the same calendar
whole dollar. Reduce amounts less than 50 cents to the whole
year. Also use Form 967 to submit the state copy of the Forms
dollar. Increase amounts of 50 cents or more to the next whole
W-2 – Wage and Tax Statements – and any Forms 1099 with
dollar.
Idaho income tax withheld to the Tax Commission.
Records and Forms Needed to Complete the Reconciliation
Who must file. If you had an active Idaho withholding account
Process:
for any part of the year or withheld Idaho income taxes during
• Payroll records
the year, you must file Form 967. You must file Form 967 even
• Completed W-2 forms and any 1099s with Idaho income
if you withheld no income tax from employees' wages or if you
tax withheld
cancelled your account during the year.
Record of Idaho Withholding Payments
When to file form 967. Form 967 and W-2s and/or 1099s are
• Form 967, Idaho Annual Withholding Report
due on or before the last day of february, whether you're filing
electronically or by paper.
Required Information for State W-2s and 1099s:
Employer's name and address
Ways to file. You can file electronically at tax.idaho.gov, or
• Employer's EIN (federal Employer Identification Number)
send the signed and completed Form 967 with W-2s and/or
• Employer's Idaho withholding account number from Form
1099s to:
967 (do not include the "-W" at the end of the number)
Idaho State Tax Commission
• Employee's name and address
PO Box 76
• Employee's Social Security number
Boise ID 83707-0076
• State abbreviation (ID)
• Federal and state taxable wages
Online
• Idaho income tax withheld
You can file the following online through our website at
Tax year
tax.idaho.gov:
All copies of W-2 forms and 1099s must be legible and
W-2s with form 967. You can file your W-2s electronically
unaltered. The forms must be for the current year and show
by either entering the W-2 detail online or uploading a file.
the correct state indicator. Your business name, EIN, and state
If you choose a file upload, the specifications are available
account number must match the preprinted Form 967.
at tax.idaho.gov (click on Tax Preparers under Tax
Professionals). Idaho requires electronic filing of W-2 forms
INSTRUCTIONS fOR COmPLETING fORm 967
for employers who meet the Internal Revenue Service
(IRS) requirements to file electronically. If employers meet
Wages and Withholding
the IRS requirements but have fewer than 50 employees
Complete the Record of Idaho Withholding Payments before
working in Idaho, the state will accept either paper or
completing Form 967. You don't need to mail it to the Tax
electronic filing. If you meet these requirements but don't
Commission. You can find the worksheet at tax.idaho.gov
file electronically, we may return your W-2 statements to
through the Forms search (choose "Withholding (for inome tax)"
you and charge a penalty.
as the tax category).
1099s and information returns. You can file your 1099s
Line 1. Enter the total Idaho taxable wages shown on the W-2s.
and information returns electronically by uploading a file. If
you withheld Idaho income tax, you must include
Line 2. Enter the total Idaho tax withheld included on your W-2s
Form 967 with your file.
(Box 17) and 1099s (Box 16).
If you e-file, don't send paper returns, W-2s, or 1099s.
Line 3. For all filers except split-monthly. Enter the total of
Idaho income tax withholding payments you made during the
Paper
calendar year.
When you file your Form 967 by paper, you must attach paper
W-2s and any 1099s with Idaho income tax withheld to the form.
Line 3. For split-monthly filers only. Enter the total of Idaho
Please make sure all copies of employees' W-2s and 1099s are
income tax withholding payments you made during the calendar
legible, especially any carbon copies.
year.
3a. Enter the amount of income tax withheld for the period
Combined federal/State filing Program for 1099s and
1/1/11 to 1/15/11. This amount was reported on your
Information Returns
2010 Form 967 report, line 3c.
Idaho participates in and encourages the 1099 Combined
3b. Enter current tax payments for the period of 1/16/11 to
Federal/State Filing Program. If your information returns have
1/15/12.
Idaho income tax withheld, you must complete Form 967. Check
3c. Enter the tax payment amount for the period 1/1/12 to
the combined federal/state filing box on line 9, and send the form
1/15/12. (This amount will be included on next year's
to the Tax Commission by the last day of february.
reconciliation form.)
3d. Add lines 3a and 3b, and subtract line 3c. This is your
calendar year withholding.

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