IDAPA 35.01.01.873 — EMPLOYEE'S WITHHOLDING ALLOWANCE CERTIFICATES (RULE 873)

Section 63-3035, Idaho Code
01.
Verification. The Tax Commission may request verification of the marital status or withholding
Withholding Periods Beginning
Monthly Threshold Amounts
Annual Threshold Amounts
On or After July 1, 2005
$20,000
$240,000
On or After July 1, 2019
$25,000
$300,000
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 874
Page 118
allowances claimed by an employee on federal Form W-4. If the employee fails to verify the claimed marital status or
withholding allowances, a Notice of Deficiency as provided by Section 63-3045, Idaho Code, may be issued. If a
Notice of Deficiency is issued but is not protested or is upheld on appeal, the Tax Commission will issue an order
specifying the marital status and maximum number of withholding allowances the employee is allowed for Idaho
withholding purposes.
(4-6-23)
02.
Notification. The Tax Commission is to notify the employer of the order. The order is effective
immediately on receipt by the employer and is to remain in effect the rest of the calendar year, unless the employee
files federal Form W-4 claiming fewer allowances than ordered. The employer is liable to the Tax Commission for
any deficiencies that result from withholding in excess of the maximum number of withholding allowances specified
in the most recent Tax Commission order.
(4-6-23)
03.
Petition for Changes. An employee subject to a Tax Commission order may petition the Tax
Commission for a change to the order. If the employee establishes that a material change of circumstances has
occurred, the Tax Commission will issue a new order and notify the employer. The determination of the Tax
Commission on any change to the order is final.
(4-6-23)