Idaho Payroll Tax Reporting and Information Returns
Employers in Idaho must comply with these state rules relating to payroll tax reporting and filing information returns.
Statements to Employees: Federal Form W-2 by January 31, or within 30 days of termination of employment.
Information Returns: Federal Forms 1099, for each individual paid $600 or more during the year if such payments are not reported on Form W-2; summary Form 96. Both forms due by March 15.