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Form ID W-4 (continued)
1. Total number of allowances you’re claiming.
Enter the number of children in your household age 16 or under as of December 31, 2021. If you have no qualifying children,
enter “0.” If your filing status will be head of household on your tax return, add “2” to the number of qualifying children. Don’t
claim allowances for you or your spouse. You can claim fewer allowances but not more.
If you’re married, claim your allowances on the W-4 for the highest-paying job for the most accurate withholding. If you’re
married filing jointly, only one of you should claim the allowances. The other should claim zero allowances.
If you work for more than one employer at the same time, you should claim zero allowances on your W-4 with any employer
other than your principal employer.
Write Exempt on line 1 if you meet both of the following conditions:
• Last year I had no Idaho income tax liability and
• This year I expect to have no Idaho income tax liability
Nonresident Aliens
Exempt income. If you’re a nonresident alien and all your income is exempt from withholding, write “Exempt” on line 1.
Exempt income from a treaty. If a treaty exempts a portion of your income from withholding, complete federal Form 8233 to
claim your treaty benefits and complete the Idaho W-4 to withhold on income that’s not exempt by your treaty.
Idaho taxable income. If you’re a nonresident alien and have Idaho taxable income, do all of these:
1. Check the “Single” withholding status box regardless of your martial status.
2. Enter 0 on line 1.
3. Using the Pay Period table below, enter the additional amount of income tax to be withheld for each pay period on
line 2. Exception: If you’re a student or business apprentice from India, report $0 on line 2.
Pay Period Table
If your pay period is: Weekly Biweekly Semimonthly Monthly
Enter this amount on line 2: $17 $33 $36 $72
The withholding table calculations for employers include the standard deduction. Because nonresident aliens
don’t qualify for the standard deduction, the Pay Period table helps ensure that employers withhold enough.
2. Additional amount, if any, you need withheld from each paycheck.
If you’re single or married filing separately and have more than one job at a time, complete the worksheet below to
calculate any additional amount you need withheld from each paycheck.
1. Other than your primary job, how many jobs do you expect to have at the
same time during 2021? (Don’t count your primary job.) .....................................................................
2. Multiply the number on line 1 by $12,400 ............................................................................................
3. Enter an estimate of your 2021 income from other jobs
(not including your primary job) ...........................................................................................................
4. Enter the smaller of lines 2 or 3 ..........................................................................................................
5. If you completed the itemized deduction worksheet for Idaho (tax.idaho.gov/w4), enter the
number from line 4. Otherwise, enter “0” ............................................................................................
6. Multiply the number on line 5 by $2,960..............................................................................................
7. Subtract line 6 from line 4 ...................................................................................................................
8. Multiply line 7 by 6.925% (.06925). This is the additional amount you need to
withhold annually ................................................................................................................................
9. Divide the amount on line 8 by the number of your remaining pay periods
in 2021. Enter the number on line 2 of the W-4 as the additional amount
you need withheld from each paycheck .............................................................................................
Contact us:
In the Boise area: (208) 334-7660 |Toll free: (800) 972-7660
Hearing impaired (TDD) (800) 377-3529
tax.idaho.gov/contact
EFO00307 12-15-2020 Page 2 of 2
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