StateSide

ID · payroll profile

Idaho

Everything an out-of-state employer needs before running a Idaho payroll: what to withhold, which form the employee signs, whether reciprocity applies, and who to register with.

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Personal income tax
Flat 5.3%
Reciprocal agreements
None
SUI wage base 2026
$58,300
Local income taxes
No

Income tax withholding

Imposes wage income tax Yes
Rate structure Flat 5.3%
Withholding certificate ID W-4
Employee's Withholding Allowance Certificate
Accepts federal Form W-4 No
Convenience-of-the-employer rule No
Nonresident withholding threshold $1,000 of in-state wages
COST's multistate chart reports an Idaho withholding threshold of $1,000 or more of Idaho wages in a calendar year for a nonresident employee. Tax Foundation reports a separate nonresident FILING threshold of more than $2,500 of Idaho gross income. Not independently confirmed against an Idaho State Tax Commission publication -- verify.
Local income taxes No
No local personal income or wage taxes in Idaho.

Reciprocity

States that exempt Idaho residents

A Idaho resident working in these states files that state's certificate and is taxed only by Idaho.

District of Columbia

Unemployment insurance and paid leave

Taxable wage base 2026 $58,300
2025 base was $55,300.
New employer rate 1%
Experience rate range 0.208% – 5.4%
Experience-rating method reserve ratio
Employee UI contribution No
Paid family / medical leave No

Employer registration

Tax agency
Idaho State Tax Commission
UI agency
Idaho Department of Labor

Sources

tax.idaho.gov · cost.org · taxfoundation.org · oui.doleta.gov · oui.doleta.gov · oui.doleta.gov

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This is a determination aid, not advice. StateSide encodes published state rules and applies them mechanically to the facts you enter. It does not know your entity structure, your nexus history, your equity compensation, or the dozens of exceptions that turn a clean rule into a judgement call. Every determination cites the state source it came from — verify against that source, and take anything consequential to a payroll tax professional before you act on it.