Tax rate used in calculating Idaho state tax for year 2021
State Abbreviation: |
ID
|
State Tax Withholding State Code: |
16
|
Acceptable Exemption Form: |
W-4
|
Basis For Withholding: |
State or Federal Exemptions
|
Acceptable Exemption Data: |
S, M / Number of Exemptions
|
TSP Deferred: |
Yes
|
Special Coding: |
None
|
Additional Information: |
If a state income tax certificate has not been processed or if a valid state exemption code is not present, the Federal exemptions will be used in the computation of state tax.
|
Withholding Formula >(Idaho Effective 2021)<
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes flexible spending account - health care and dependent care deductions) from the amount computed in step 1.
- Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages times 26 to obtain the annual wages.
- Determine the exemption allowance by applying the following guideline and subtract this amount from the annual wages to compute the taxable income.
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.
Tax Withholding Table
Single |
If the Amount of
Taxable Income Is: |
The Amount of Idaho
Tax Withholding Should Be: |
Over:
|
But Not
Over: |
|
|
|
Of Excess
Over: |
$ 0
|
$ >12,400
|
$ 0.00
|
plus
|
0.0%
|
$ 0
|
12,400
|
13,968
|
0.00
|
plus
|
1.125%
|
>12,400
|
13,968
|
15,536
|
18.00
|
plus
|
3.125%
|
13,968
|
15,536
|
17,104
|
67.00
|
plus
|
3.625%
|
15,536
|
17,104
|
18,672
|
124.00
|
plus
|
4.625%
|
17,104
|
18,672
|
20,240
|
197.00
|
plus
|
5.625%
|
18,672
|
20,240
|
24,160
|
285.00
|
plus
|
6.625%
|
20,240
|
24,160
|
and over
|
545.00
|
plus
|
6.925%
|
24,160
|
Married |
If the Amount of
Taxable Income Is: |
The Amount of Idaho
Tax Withholding Should Be: |
Over:
|
But Not
Over: |
|
|
|
Of Excess
Over: |
$ 0
|
$ >24,800
|
$ 0.00
|
plus
|
0.0%
|
$ 0
|
24,800
|
27,936
|
0.00
|
plus
|
1.125%
|
>24,800
|
27,936
|
31,072
|
35.00
|
plus
|
3.125%
|
27,936
|
31,072
|
34,208
|
133.00
|
plus
|
3.625%
|
31,072
|
34,208
|
37,344
|
247.00
|
plus
|
4.625%
|
34,208
|
37,344
|
40,480
|
392.00
|
plus
|
5.625%
|
37,344
|
40,480
|
48,320
|
568.00
|
plus
|
6.625%
|
40,480
|
48,320
|
and over
|
1087.00
|
plus
|
6.925%
|
48,320
|
- Divide the annual Idaho tax withholding by 26 and round to the nearest dollar to obtain the biweekly Idaho tax withholding.
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