IDAPA 35.01.01.870 — REQUIREMENTS OF AN IDAHO WITHHOLDING ACCOUNT NUMBER (RULE 870)

Sections 63-3035 and 63-3036, Idaho Code
If a business is sold, the new employer is to apply for a new withholding account number and file separate returns and
W-2s. If a change in the form of doing business requires a new federal employer identification number, the new entity
is to apply for a new withholding account number. Neither entity should report wages paid by the other entity, nor use
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 871
Page 116
the other entity's withholding account number.
(4-6-23)