Form 910 — Instructions
                      Withholding Payment

Payment Requirements. If your account filing              Check Payment. Make your check or money order 
cycle is monthly, semimonthly, quarterly, or              payable to the Idaho State Tax Commission. Don't staple 
annually, you must pay the withheld Idaho income          your check to your return or send a check stub.
taxes electronically or with a Form 910, Idaho 
Withholding Payment Voucher. All payments are             Payments of $100,000 or more. Idaho law requires 
due on or before the due date as shown in the due         you to use ACH Debit or ACH credit (electronic funds 
date table below.                                         transfer) when making payments of $100,000 or more. 
                                                          If you file a paper return, indicate on the return that 
Please include the Form 910 with your check or            you paid by one of these methods. If you're making an 
money order to ensure your account is properly            electronic funds transfer for the first time, read more 
credited. If you didn’t withhold income taxes, you        at tax.idaho.gov/epay. To request our "ACH Credit 
must file a "zero" payment.                               Addenda and Bank Information" form, email us at 
Zero Payments. You can file zero payments in              eft@tax.idaho.gov or fax (208) 334-7625.
one of the following ways:                                                          If the address on your form 
                                                          Change of Mailing Address.
1. Through our website at tax.idaho.gov/efile,            is incorrect, check the "Mailing Address Change" box on 
   either through quickpay or a Taxpayer Access           Form 910 and provide your new address.
   Point (TAP) account. 
2. By electronic funds transfer (EFT). (See below.)       New Owner. If you're a new owner of a business, don't 
                                                          use a form from a previous owner. Accounts aren't 
3. By using a Form 910 and entering a "0" in              transferable. You can apply for a new account number 
   the "Payment Amount" box. Mail it to: Idaho            through tax.idaho.gov by clicking on "Apply for a 
   State Tax Commission, PO Box 76, Boise, ID             business permit" under the Online Services heading. 
   83707-0076.                                            You can also complete the Idaho Business Registration 
Electronic payments. There's no fee when paying           form available online at tax.idaho.gov or by calling 
by ACH Debit. If you pay by credit card or e-check,       us at (208) 334-7660 in the Boise area or toll free at 
our third-party provider will charge a convenience        (800) 972-7660.
fee. American Express, Discover, MasterCard,                             If you want to cancel your account, 
                                                          Cancel Account. 
and Visa are accepted. To make credit/debit card,         check the "Cancel Account" box on your Form 910.
e-check, and ACH Debit payments, use TAP at 
tax.idaho.gov. For more information, visit our            Signature. You must sign your Form 910.
E-Pay page at tax.idaho.gov/epay.  

                                   2023 Form 910 Due Date Table
   Monthly    Payment Period    Due Date       Payment Period     Due Date         Payment Period Due Date
                  1/1 –    1/31    2/21             2/1 – 2/28       3/20          3/1   – 3/31          4/20
                  4/1 –    4/30    5/22             5/1 – 5/31       6/20          6/1   – 6/30          7/20
                  7/1 –    7/31    8/21             8/1 – 8/31       9/20          9/1   – 9/30          10/20
               10/1   – 10/31   11/20              11/1 – 11/30      12/20         12/1  – 12/31  1/22/2024

Semimonthly   Payment Period    Due Date       Payment Period     Due Date         Payment Period Due Date

                  1/1 –    1/15    1/20            1/16 – 1/31       2/6           2/1   – 2/15          2/21
               2/16   –    2/28    3/6              3/1 – 3/15       3/20          3/16  – 3/31             4/5
                  4/1 –    4/15    4/20            4/16 – 4/30       5/5           5/1   – 5/15          5/22
               5/16   –    5/31    6/5              6/1 – 6/15       6/20          6/16  – 6/30             7/5
                  7/1 –    7/15    7/20            7/16 – 7/31       8/7           8/1   – 8/15          8/21
               8/16   –    8/31    9/5              9/1 – 9/15       9/20          9/16  – 9/30          10/5
               10/1   – 10/15   10/20          10/16    – 10/31      11/6          11/1  – 11/15         11/20
              11/16   – 11/30      12/5            12/1 – 12/15      12/20         12/16 – 12/31  1/5/2024

Quarterly     Payment Period    Due Date                             Annual        Payment Period Due Date
                  1/1 –    3/31    5/1                                             1/1   – 12/31  1/31/2024
                  4/1 –    6/30    7/31
                  7/1 –    9/30 10/31
               10/1   – 12/31   1/31/2024
EIN00009 12-08-2022                                                                                      Page 1 of 2

                                                                          Form 910 — Instructions(continued)                  

Penalty. If you don't file your withholding payment on The first period begins on the 1st of the month and 
or before the due date, you owe a penalty of 5% (.05)  ends on the 15th of the month, with payment due 
of the tax due for each month that goes by until the   by the 20th of the same month. The second period 
payment is made. If you made a payment on time but     begins on the 16th of the month and ends on the last 
underpaid the tax, the tax due is subject to a penalty day of the month, with payment due by the 5th of 
of one-half percent (.05% or .005) of the tax due for  the following month. Payments made throughout the 
each month that goes by until the payment is made.     year must be reconciled on Form 967, Idaho Annual 
The minimum penalty is $10. The maximum penalty        Withholding Report, at the end of the year.
is 25% (.25) of the tax due.
                                                       Quarterly Filers. Payment is due by the last day of 
Interest. Interest accrues on late payments from the   the month following the payment period as shown in 
due date until paid. Rates are as follows:             the due date table. Payments made throughout the 
                                                       year must be reconciled on Form 967, Idaho Annual 
1/1/2023 – 12/31/2023, 5% per year                     Withholding Report, at the end of the year.
1/1/2022 – 12/31/2022, 3% per year 
1/1/2021 – 12/31/2021, 2% per year                     Annual Filers. Payment is due by the last day of 
1/1/2020 – 12/31/2020, 4% per year                     January. Payments must be reconciled on Form 967, 
                                                       Idaho Annual Withholding Report, at the end of the 
Rounding Amounts. Round the amounts on Form            year.
910 to the nearest whole dollar. Round down if 
under 50 cents, round up if 50 cents or more.          Farmers. Farmers who are required to file with the 
                                                       Idaho Department of Labor are required to pay the 
Payment Amount. In the "Payment Amount" box            taxes withheld on a quarterly basis using Form 910, 
on the Form 910, enter the amount of Idaho income      but can choose to pay the taxes withheld on a monthly 
tax withheld from the wages paid to your employees     basis. Farmers not required to file with the Idaho 
during the payment period, plus any penalty and        Department of Labor can pay the taxes withheld on 
interest you may owe. Pay this amount.                 a yearly basis using Form 910. They also have the 
Monthly Filers. Payment is due on or before            option to pay the taxes withheld on either a monthly or 
the 20th day of the month following the payment        quarterly basis using Form 910. For more information 
period as shown in the due date table. Payments        on the Department of Labor's reporting requirement, 
made throughout the year must be reconciled on         contact the Department of Labor.
Form 967, Idaho Annual Withholding Report, at the 
end of the year.
Semimonthly Filers. Semimonthly filers pay the taxes 
withheld based on a twice-monthly reporting period. 

                                                Contact us:
                            In the Boise area: (208) 334-7660 |Toll free: (800) 972-7660
                                   Hearing impaired (TDD) (800) 377-3529
                                               tax.idaho.gov/contact
EIN00009  12-08-2022                                                                              Page 2 of 2