TAXES 21-29, Idaho State Income Tax Withholding
Published: October 28, 2021
Effective: Pay Period 21, 2021
Summary
The income tax withholding formula for the State of Idaho has changed as follows:
- The annual amount, per exemption allowance, has changed from $2,960 to $3,154.
- The Single and Married tax tables 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 an ID W-4 and have submitted a 2020 Federal Form W-4 will default to Single and zero (S00). Employees who have not previously submitted an ID W-4 and have not submitted a 2020 Federal Form W-4 will default to the prior to 2020 Federal Form W-4 submission. |
Withholding Formula (Effective Pay Period 21, 2021)
- 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 = $3,154 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 Tax Withholding Should Be:
Over $0 but not over $12,550
$0.00
Over $12,550 but not over $14,138
1.0% of excess over $12,550
Over $14,138 but not over $17,313
$16.00 plus 3.1% of excess over $14,138
Over $17,313 but not over $18,901
$114.00 plus 4.5% of excess over $17,313
Over $18,901 but not over $20,489
$185.00 plus 5.5% of excess over $18,901
Over $20,489
$272.00 plus 6.5% of excess over $20,489
Married - Tax Withholding Tables
If the Amount of Taxable Income Is:
The Amount of Tax Withholding Should Be:
Over $0 but not over $25,100
$0.00
Over $25,100 but not over $28,276
1.0% of excess over $25,100
Over $28,276 but not over $34,626
$32.00 plus 3.1% of excess over $28,276
Over $34,626 but not over $37,802
$229.00 plus 4.5% of excess over $34,626
Over $37,802 but not over $40,978
$372.00 plus 5.5% of excess over $37,802
Over $40,978
$547.00 plus 6.5% of excess over $40,978
- 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 page from the drop-down menu on the National Finance Center (NFC) Home page. Select the tab and select from the menu to launch the tax map. Select the desired State from the map provided for the formula.
Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.