TAXES 19-29, Idaho State Income Tax Withholding

Published: August 7, 2019
Effective: Pay Period 14, 2019

Summary

The Single and Married income tax withholdings table for the State of Idaho has changed.

No action on the part of the employee or the personnel office is necessary.

Tax Formula

State Abbreviation:	ID
State Tax Withholding State Code:	16
Acceptable Exemption Form:	ID 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 a valid State exemption code is not present, the Federal exemptions will be used in the computation of State taxes.

Withholding Formula (Effective Pay Period 14, 2019)

Subtract the nontaxable biweekly Thrift Savings Plan (TSP) contribution from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
Add the taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
Determine the exemption allowance by applying the following guideline and subtract this amount from the gross annual wages calculated in step 4:
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:

Single - Tax Withholding Tables

If the Amount of Taxable Income Is:	The Amount of Idaho Tax Withholding Should Be:
Over $0 but not over $12,200	$0.00
Over $12,200 but not over $13,741	1.125% of excess over $12,200
Over $13,741 but not over $15,281	$17.00 plus 3.125% of excess over $13,741
Over $15,281 but not over $16,822	$65.00 plus 3.625% of excess over $15,281
Over $16,822 but not over $18,362	$121.00 plus 4.625% of excess over $16,822
Over $18,362 but not over $19,903	$192.00 plus 5.625% of excess over $18,362
Over $19,903 but not over $23,754	$279.00 plus 6.625% of excess over $19,903
Over $23,754	$534.00 plus 6.925% of excess over $23,754

Married - Tax Withholding Tables

If the Amount of Taxable Income Is:	The Amount of Idaho Tax Withholding Should Be:
Over $0 but not over $24,400	$0.00
Over $24,400 but not over $27,482	1.125% of excess over $24,400
Over $27,482 but not over $30,562	$35.00 plus 3.125% of excess over $27,482
Over $30,562 but not over $33,644	$131.00 plus 3.625% of excess over $30,562
Over $33,644 but not over $36,724	$243.00 plus 4.625% of excess over $33,644
Over $36,724 but not over $39,806	$385.00 plus 5.625% of excess over $36,724
Over $39,806 but not over $47,508	$558.00 plus 6.625% of excess over $39,806
Over $47,508	$1,068.00 plus 6.925% of excess over $47,508

Divide the annual Idaho tax withholding calculated in step 6 by the number of pay dates in the tax year and round to the nearest dollar to obtain the biweekly Idaho tax withholding.
Add the additional amount or percentage elected by the employee to the pay period tax calculated in the above step and round to the nearest dollar to determine the amount of tax to be withheld.

Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) homepage. Select the Publications tab and select U.S. Income Tax Formulas from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

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