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Form 967 — Instructions
Annual Withholding Report

General Instructions available at tax.idaho.gov/taxpros. If you withheld Idaho
Use Form 967, Idaho Annual Withholding Report – to income tax or have an active withholding account, you must
report the total taxable wages and reconcile the total include Form 967 with the file you upload. Report only the
amount of Idaho taxes you withheld during the calendar withholding amounts from the 1099s included in the file on
year to the amount you paid to the Idaho State Tax the Form 967 (RV Record).
Commission for the same calendar year. Also use If you choose to file your 1099s by the last day of February,
Form 967 to submit the state copy of the Forms W-2, you must still file a Form 967 by the last day of January.
Wage and Tax Statements – and any Forms 1099 with
Idaho income tax withheld to the Tax Commission. If you e-file, don’t send paper returns, W-2s, or 1099s.
If you had an active Idaho withholding Paper
Who Must File.
When you file your Form 967 by paper, you must include
account for any part of the year or withheld Idaho income
paper W-2s and any 1099s with Idaho income tax withheld
taxes during the year, you must file Form 967. You must
to the form. Please make sure all copies of W-2s and 1099s
file Form 967 even if you withheld no income tax from
are legible, especially any carbon copies.
employees’ wages or if you cancelled your account
during the year. If you choose to wait until February to file your 1099s with
Idaho withholding, include a copy of the Form 967 filed in
When to File Form 967. Form 967 and W-2s are due on January and write “Amended” across the top. Send it along
or before the last day of January, whether you’re filing with your paper 1099s to the Tax Commission.
electronically or by paper. The due date for filing 1099s is
on or before the last day of February. Combined Federal/State Filing Program for 1099s and
You have two options to file your 1099s with Idaho Information Returns
Idaho participates in and encourages the use of the 1099
withholding:
Combined Federal/State Filing Program. If your information
1. Complete and submit them with Form 967 returns have Idaho income tax withheld or you have an
and W-2s by the last day of January. For active withholding account, you must complete Form 967.
reconciliation purposes, this is the easiest option. Include all Idaho wages and withholding information from
2. Wait until the last day of February to file them. 1099s, and any W-2s. Check the combined federal/state
However, you must still complete and submit filing box on line 9. Send the Form 967, and any W-2s, to
Form 967 and any W-2s by the last day of the Tax Commission by the last day of January.
January. You must also include in the Form 967
If you file your 1099s and other information returns through
totals the amounts from any 1099s with Idaho
the Combined/State Filing Program, don’t file them
withholding.
electronically through our website and don’t submit paper
Ways to File. You can file electronically at copies with your Form 967.
tax.idaho.gov/efile, or send the signed and completed
Rounding Amounts. Round down if under 50 cents,
Form 967 with W-2s and/or 1099s to:
round up if 50 cents or more.
Idaho State Tax Commission
PO Box 76 Records and Forms Needed to Complete the
Boise ID 83707-0076 Reconciliation Process:
• Payroll records
Online
You can file the following online through our website at • Completed W-2 forms and any 1099s with Idaho
tax.idaho.gov/efile: income tax withheld
• Record of Idaho Withholding Payments
W-2s with Form 967. You can file your W-2s
• Form 967, Idaho Annual Withholding Report
electronically by either entering the 967 and W-2 detail
online or uploading a file. If you choose a file upload, the Required Information for State W-2s and 1099s:
specifications are available at tax.idaho.gov/taxpros. • Employer’s name and address
Idaho requires electronic filing of W-2 forms for
employers who meet the Internal Revenue Service • Employer’s EIN (federal Employer Identification
(IRS) requirements to file electronically, and have 50 or Number assigned to you by the IRS)
more employees working in Idaho. If you meet these • Employer’s 9-digit Idaho withholding account number
requirements but don’t file electronically, we may return from the top of Form 967 (don’t include the “–W”
your W-2 statements to you and charge a penalty. or “–09” at the end of the number and don’t enter
“applied for”)
1099s and Information Returns. You can file your 1099 • Employee’s name and address
and information returns electronically by uploading a file
or by participating in the combined Federal/State Filing • Employee’s Social Security number
Program. Specifications for filing 1099s electronically are • State abbreviation (ID)

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Form 967 — Instructions (continued)

• Federal and state taxable wages the tax due x the daily rate x the number of days late.
• Idaho income tax withheld Example: Additional tax due of $250 is paid 100 days late.
• Tax year $250 x .00013699 (2023 rate) x 100 days
$250 x .00013699 = .0342475/day
All copies of W-2s and 1099s must be legible and X 100 days = $3.42 Interest
unaltered.
Line 7. Enter the total of lines 4, 5, and 6.
Specific Instructions
Statements Submitted
Wages and Withholding
Complete the Record of Idaho Withholding Payments Line 8. Enter the number of W-2s attached to the Form 967.
Worksheet before completing Form 967. You don’t
need to mail it to the Tax Commission. You can find the Line 9. Enter the number of 1099s with Idaho income tax
worksheet at tax.idaho.gov (click on Withholding Forms withheld attached to the Form 967 or submitted with the
under Forms/Guides). Combined Federal/State Filing Program.
Check the box if you filed 1099s using the Combined
Line 1. Enter the total Idaho taxable wages shown on the Federal/State Filing Program.
W-2s.
Line 10. Add lines 8 and 9. Enter the total number of
Line 2. Enter the total Idaho tax withheld included on statements submitted.
your W-2s (Box 17) and 1099s.
Line 11. The penalty for late filing of W-2s and 1099s is
Line 3. Enter the total of Idaho income tax withholding $2 per month (or part of a month) for each W-2 and 1099
payments you made during the calendar year. (minimum $10 – maximum $2,000). Penalty is due if W-2s
aren’t received by the last day of January and if the 1099s
Line 4. Subtract line 3 from line 2. This is your remaining aren’t received by the last day of February.
tax due (or overpayment).
If line 2 is larger than line 3, you have underpaid your Line 12. Add lines 7 and 11. Enter the tax due on line 12a
Idaho withholding and will owe additional tax. If line 3 is or the refund amount on line 12b. Don’t enter information on
larger than line 2, you have overpaid your withholding both lines.
and may be entitled to a refund. You must sign your return to make it valid. Unsigned returns
may result in the delay or denial of credits or refunds.
Line 5. Enter the penalty on the balance due. If line 4 is
zero or a credit, enter 0. If you had an active withholding account for any part of the
year, you must file Form 967 even if you had no employees,
If you file your Form 967 late, a penalty will be calculated paid zero wages, or withhold zero tax.
on any unpaid withholding tax due at five percent (5%)
per month after the due date of the return.
Amending the Form 967 and Correcting W-2s
If you file your Form 967 on time, but don’t pay all or part
of any unpaid withholding tax due, a penalty of one-half Amended 967s and corrected W-2s can’t be filed electronically.
percent (0.5% or .005) per month will be charged until
paid in full. Amending the Form 967:
• Complete a new Form 967 using the correct amounts.
The minimum penalty is $10. The maximum penalty is
If you don’t have a copy of your Form 967, please call
25% of the tax due.
the Tax Commission to request one.
Line 6. Enter the interest on the balance due. If line 4 is • Check the “Amended” box.
zero or a credit, enter 0.
Correcting Form W-2s:
Interest accrues on the unpaid tax balance from the due If you issued an incorrect W-2, you must issue the employee
date of the Form 967 to the date paid. Interest rates are: a correct W-2 using federal Form W2c, and send all copies
01/01/2023 – 12/31/2023, 5% per year .00013699 daily to all required government agencies.
01/01/2022 – 12/31/2022, 3% per year .00008219 daily Send the amended Form 967 and correct W-2s to:
01/01/2021 – 12/31/2021, 2% per year .00005479 daily Idaho State Tax Commission
01/01/2020 – 12/31/2020, 4% per year .00010959 daily PO Box 76
If payment of the tax is received after the due date of the Boise ID 83707-0076
Form 967, interest will be computed on the balance due at
the appropriate rate. To complete the computation, multiply

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