Idaho State Income Tax Withholding Information

State Abbreviation:

ID

State Tax Withholding State Code:

16

Acceptable Exemption Form:

W-4

Basis for Withholding:

State or Federal Exemptions

Acceptable Exemption Data:

S, M/Number of Exemptions

TSP Deferred:

Yes

Special Coding:

None

Additional Information:

If a State income tax certificate has not been processed or a valid State exemption code is not present, the Federal exemptions will be used in the computation of State taxes.

Additional Resources:

TAXES 14-27, Idaho State Income Tax Withholding

Withholding Formula Arrow Left(Effective Pay Period 13, 2014)Arrow Right

  1. Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and flexible spending account - health care and dependent care deductions) from the amount computed in step 1.
  3. Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
  5. Determine the exemption allowance by applying the following guidelines and subtract this amount from the results of step 4.

    Guidelines: Exemption Allowance =Arrow Left$3,950Arrow Right X Number of Exemptions

  6. Apply the taxable income computed in step 5 to the following table to determine the annual Idaho tax withholding.

    Single - Tax Withholding Tables

    If the Amount of
    Taxable Income Is:

    The Amount of Idaho
    Tax Withholding Should Be:

    Over

    But Not
    Over:

     

    Of Excess Over:

    $0

    Arrow Left$2,250

     

    $0.00

    plus

    0.0%

    $0

    2,250

    3,679

     

    0.00

    plus

    1.6%

    2,250

    3,679

    5,108

     

    23.00

    plus

    3.6%

    3,679

    5,108

    6,537

     

    74.00

    plus

    4.1%

    5,108

    6,537

    7,966

     

    133.00

    plus

    5.1%

    6,537

    7,966

    9,395

     

    206.00

    plus

    6.1%

    7,966

    9,395

    12,968

     

    293.00

    plus

    7.1%

    9,395

    12,968

    and over

     

    547.00

    plus

    7.4%

    12,968Arrow Right
  7. If the employee is MARRIED, apply the following tax rates to annual taxable wages to determine the annual tax amount:

    Married - Tax Withholding Table

    If the Amount of
    Taxable Income Is:

    The Amount of Idaho
    Tax Withholding Should Be:

    Over

    But Not
    Over:

     

    Of Excess Over:

    $0

    Arrow Left$8,450

     

    $0.00

    plus

    0.0%

    $0

    8,450

    11,308

     

    0.00

    plus

    1.6%

    8,450

    11,308

    14,166

     

    46.00

    plus

    3.6%

    11,308

    14,166

    17,024

     

    149.00

    plus

    4.1%

    14,166

    17,024

    19,882

     

    266.00

    plus

    5.1%

    17,024

    19,882

    22,740

     

    412.00

    plus

    6.1%

    19,882

    22,740

    29,886

     

    586.00

    plus

    7.1%

    22,740

    29,886

    and over

     

    1,093.00

    plus

    7.4%

    29,886Arrow Right
  8. Divide the annual Idaho tax withholding by 26 and round to the nearest dollar to obtain the biweekly Idaho tax withholding.
  9. Add additional amount or percentage elected by the employee to the pay period tax calculated in the above step and ROUND TO THE NEAREST DOLLAR to determine the amount of tax to be withheld for this payroll period.