IDAPA 35.01.01.874 — EMPLOYEE'S WAGE AND TAX STATEMENTS (RULE 874)

Sections 63-3035 and 63-3036, Idaho Code
01.
Form and Information Required. Federal Form W-2 (W-2) or a form of similar size and design
may be used. In addition to the information required by the Internal Revenue Code, total Idaho wages paid, Idaho
income tax withheld, Idaho withholding permit number, and the name of the state must be shown in the appropriate
boxes. Incomplete, incorrect or altered forms are not acceptable and may be returned to the employer for correction.
(4-6-23)
02.
Furnishing Forms W-2 to Employees. The employer must furnish each employee a W-2 before
February 1, or at the request of the employee within thirty (30) days after termination of his employment.
(4-6-23)
03.
Filing Forms W-2 With the Tax Commission. On or before the last day of January, each
employer must file with the Tax Commission a state copy of the W-2 for each employee to whom Idaho taxable
wages were paid, regardless of whether Idaho income tax was withheld. If the employer had no employees and
subsequently did not pay wages or withhold tax, no W-2s are required.
(4-6-23)
04.
Corrected Forms W-2. If a corrected W-2 is filed with the Internal Revenue Service, the W-2c
must be filed with the Tax Commission.
(4-6-23)
05.
Employers Required to File Electronically. Each employer who is required to file W-2s
electronically by Section 6011, Internal Revenue Code, must file through electronic filing with Idaho. In addition to
the information required by the Internal Revenue Code, the electronic filing must also include the employer's Idaho
withholding account number, Idaho wages, and Idaho withholding. Employers who are required to file electronically
but fail to do so are subject to the provisions of Section 63-3046(e)(1), Idaho Code, and treated as if no W-2s were
filed.
(7-1-24)
06.
Services Performed Within and Without Idaho. If services are performed within and without
Idaho, the state wages shown on the W-2 furnished to the employee must include the portion of the employee's total
wages reasonably attributed to services performed within Idaho as determined using the calculations in Rule 270 of
these rules.
(4-6-23)
07.
Extension of Time to File Form W-2. The Tax Commission may allow a one (1) month extension
of time to file the W-2s.
(4-6-23)
a.
The employer must file a written request by the due date of the W-2s that identifies the reason for
the extension.
(4-6-23)
b.
The employer must file the W-2s within one (1) month of the due date. A penalty of two dollars
($2) per W-2 per month not filed may be applied if the W-2s are not submitted by the due date.
(4-6-23)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 877
Page 119