TAXES 20-27, Idaho State Income Tax Withholding

Published: September 16, 2020
Effective: Pay Period 17, 2020

Summary

The Single and Married income tax withholdings tables for the State of Idaho have changed.

No action on the part of the employee or the personnel office is necessary.

Tax Formula

State Abbreviation:	ID
State Tax Withholding State Code:	16
Acceptable Exemption Form:	ID-W-4 or W-4 (see the Additional Information section)
Basis for Withholding:	State or Federal Exemptions (see the Additional Information section)
Acceptable Exemption Data:	S/M, Number of exemptions
TSP Deferred:	Yes
Special Coding:	None
Additional Information:	Employees who have not previously submitted a ID W-4 and have submitted a new 2020 Federal Form W-4 will default to Single and zero (S00). Employees who have not previously submitted a ID W-4 and have not submitted a new 2020 Federal Form W-4 will default to the prior to 2020 Federal Form W-4 submission.

Withholding Formula (Effective Pay Period 17, 2020)

Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Employees 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.
Add the taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annualized wages.
Determine the exemption allowance by applying the following guideline and subtract this amount from the gross annualized wages calculated in step 4:
Exemption Allowance = $2,960 x Number of Exemptions

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 $0 but not over $12,400	$0.00
Over $12,400 but not over $13,968	1.125% of excess over $12,400
Over $13,968 but not over $15,536	$18.00 plus 3.125% of excess over $13,968
Over $15,536 but not over $17,104	$67.00 plus 3.625% of excess over $15,536
Over $17,104 but not over $18,672	$124.00 plus 4.625% of excess over $17,104
Over $18,672 but not over $20,240	$197.00 plus 5.625% of excess over $18,672
Over $20,240 but not over $24,160	$285.00 plus 6.625% of excess over $20,240
Over $24,160	$545.00 plus 6.925% of excess over $24,160

Married - Tax Withholding Tables

If the Amount of Taxable Income Is:	The Amount of Idaho Tax Withholding Should Be:
Over $0 but not over $24,800	$0.00
Over $24,800 but not over $27,936	1.125% of excess over $24,800
Over $27,936 but not over $31,072	$35.00 plus 3.125% of excess over $27,936
Over $31,072 but not over $34,208	$133.00 plus 3.625% of excess over $31,072
Over $34,208 but not over $37,344	$247.00 plus 4.625% of excess over $34,208
Over $37,344 but not over $40,480	$392.00 plus 5.625% of excess over $37,344
Over $40,480 but not over $48,320	$568.00 plus 6.625% of excess over $40,480
Over $48,320	$1,087.00 plus 6.925% of excess over $48,320

Divide the annual Idaho tax withholding calculated in step 6 by the number of pay dates in the tax year and round to the nearest dollar to obtain the biweekly Idaho tax withholding.
Add the 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.

Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) Home page. Select the Publications tab and select U.S. Income Tax Formulas from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

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