Overview: When starting a business with employees in Idaho, you must register for State Withholding Tax and State Unemployment Insurance (SUI) Tax. Business entity registration with the Idaho Secretary of State is required before completing tax registrations. Idaho uses a joint registration system, allowing you to register for both withholding and unemployment taxes in a single process.
Important! This guide does not constitute legal or tax advice. You can consult a CPA or attorney for official guidance.
Taxes You Must Register For:
Registration Process
Registration Steps
Step 1: Register Your Business with the Secretary of State
Before registering for taxes, you must register your legal business entity:
Go to the Idaho SOSBiz portal: https://sosbiz.idaho.gov/auth?page=login
Create an account or log in
Register your business entity online
Step 2: Register for Withholding Tax and SUI Tax
Both the Idaho State Tax Commission and the Idaho Department of Labor use a joint registration system.
You can register in one of two ways:
Option 1: Online Registration
Use the Idaho Business Registration System: https://www2.labor.idaho.gov/ibrs/ibr.aspx?sAction=1
Complete the multi-agency form for both withholding and SUI
Submit online
Option 2: Paper Registration
Download and complete Form IBR-1 (Business Registration Form)
Sign and submit by mail as instructed on the form
This form will register your business for:
An Idaho Withholding Account Number (via the Tax Commission)
An Idaho SUI Account Number (via the Department of Labor)
Final Step
Once registration is approved, you’ll receive your:
Withholding Tax Account Number
SUI Tax Account Number
Update your Buddy Punch account with both numbers for compliance and payroll processing.
Need help?
Idaho State Tax Commission
Website: https://tax.idaho.gov/i-1026.cfm
Phone: (208) 334-7660
Idaho Department of Labor
Website: https://www.labor.idaho.gov/dnn/
Phone: (208) 332-8942