Idaho Withholding Certificate

Form ID W-4 Employee’s Withholding Allowance Certificate
Complete Form ID W-4 so your employer can withhold the correct amount of state income tax from your paycheck. Sign the form and give it to your employer. Use the information on the back to calculate your Idaho allowances and any additional amount you need withheld from each paycheck. If you plan to itemize deductions, use the worksheet at tax.idaho.gov/w4.
Withholding Status
- Check the “A” box (Single) if you’re:
- Single with one job or single with multiple jobs
- Filing as head of household
- Check the “B” box (Married) if you’re:
- Married filing jointly with one job and your spouse doesn’t work
- A qualifying widow(er)
- Check the “C” box (Married, but withhold at Single rate) if you’re:
- Married filing jointly and both people work (or you have multiple jobs)
- Married filing separately
Form ID W-4
Employee’s Withholding Allowance Certificate
WITHHOLDING STATUS (see information above)*

A (Single)B (Married)C (Married, but withhold at Single rate)
1.Total number of Idaho allowances you’re claiming*
2.Additional amount (if any) you need withheld from each paycheck (Enter whole dollars)*
Name*

Your first name and initialLast name
Your Social Security number (required)*
Current mailing address*
City*
State*
ZIP Code*
Under penalties of perjury, I declare that to the best of my knowledge and belief I can claim the number of withholding allowances on line 1 above.
Signature*

Clear
Date*

MonthDayYear
Date
1. Total number of allowances you’re claiming.
- Enter the number of children in your household age 16 or under as of December 31, 2024. If you have no qualifying children, enter “0.” If your filing status will be head of household on your tax return, add “2” to the number of qualifying children. Don’t claim allowances for you or your spouse. You can claim fewer allowances but not more. If you’re married, claim your allowances on the W-4 for the highest-paying job for the most accurate withholding. If you’re married filing jointly, only one of you should claim the allowances. The other should claim zero allowances. If you work for more than one employer at the same time, you should claim zero allowances on your W-4 with any employer other than your principal employer. Write Exempt on line 1 if you meet both of the following conditions:
- Last year I had no Idaho income tax liability and
- This year I expect to have no Idaho income tax liability
Nonresident Aliens
Exempt income. If you’re a nonresident alien and all your income is exempt from withholding, write “Exempt” on line 1.

Exempt income from a treaty. If a treaty exempts a portion of your income from withholding, complete federal Form 8233 to claim your treaty benefits, and complete the Idaho W-4 to withhold on income that’s not exempt by your treaty.

Idaho taxable income. If you’re a nonresident alien and have Idaho taxable income, do all of these:

1.Check the “Single” withholding status box regardless of your marital status.

2.Enter 0 on line 1.

3.Using the Pay Period table below, enter the additional amount of income tax to be withheld for each pay period on line 2. Exception: If you’re a student or business apprentice from India, report $0 on line 2.
Pay Period Table
The withholding table calculations for employers include the standard deduction. Because nonresident aliens don’t qualify for the standard deduction, the Pay Period table helps ensure that employers withhold enough.

2. Additional amount, if any, you need withheld from each paycheck.

If you’re single or married filing separately and have more than one job at a time, complete the worksheet below to calculate any additional amount you need withheld from each paycheck.
1. Other than your primary job, how many jobs do you expect to have at the same time during 2024? (Don’t count your primary job)
2. Multiply the number on line 1 by $13,850
3. Enter an estimate of your 2024 income from other jobs (not including your primary job)
4. Enter the smaller of lines 2 or 3
5. If you completed the itemized deduction worksheet for Idaho (tax.idaho.gov/w4), enter the number from line 4. Otherwise, enter “0
6. Multiply the number on line 5 by $3,534
7. Subtract line 6 from line 4
8. Multiply line 7 by 5.8% 058 This is the additional amount you need to withhold annually
9. Divide the amount on line 8 by the number of your remaining pay periods in 2024. Enter the number on line 2 of the W-4 as the additional amount you need withheld from each paycheck
Contact Us:

In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660 Hearing impaired (TDD) (800) 377-3529
W-4

2024
Federal Employee’s Withholding Certificate

Department of the Treasury Internal Revenue Service
Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Give Form W-4 to your employer. Your withholding is subject to review by the IRS.
Enter Personal Information
Does your name match the name on your social security card? If not, to ensure you get credit for your earnings, contact SSA at 800-772-1213 or go to www.ssa.gov.
(c)*

Single or Married filing separatelyMarried filing jointly or Qualifying surviving spouseHead of household Check only if you’re unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual
Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5. See page 2 for more information on each step, who can claim exemption from withholding, and when to use the estimator at www.irs.gov/W4App.
Step 2: Multiple Jobs or Spouse Works
Complete this step if you 1 hold more than one job at a time, or 2 are married filing jointly and your spouse also works. The correct amount of withholding depends on income earned from all of these jobs. Do only one of the following. a Use the estimator at www.irs.gov/W4App for most accurate withholding for this step and Steps 3–4 If you or your spouse have self-employment income, use this option; or bUse the Multiple Jobs Worksheet on page 3 and enter the result in Step 4c below; or c If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This option is generally more accurate than b if pay at the lower paying job is more than half of the pay at the

higher paying job. Otherwise, (b) is more accurate ..................
Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs. Leave those steps blank for the other jobs. (Your withholding will be most accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job
Step 3: Claim Dependent and Other Credits
If your total income will be $200,000 or less ($400,000 or less if married filing jointly):
Multiply the number of qualifying children under age 17 by $2,000*
Multiply the number of other dependents by $500 .....*
Add the amounts above for qualifying children and other dependents. You may add to

this the amount of any other credits. Enter the total here
3*
Step 4 (optional): Other Adjustments
(a) If you want tax withheld for other income you expect this year that won’t have withholding, enter the amount of other income here. This may include interest, dividends, and retirement income ........
(b) Deductions. If you expect to claim deductions other than the standard deduction and want to reduce your withholding, use the Deductions Worksheet on page 3 and enter
(c)Extra withholding. Enter any additional tax you want withheld each pay period.
Step 5: Sign Here
Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete.

Employee’s signature (This form is not valid unless you sign it
Signature*

Clear
Date*

MonthDayYear
Date
Should be Empty:

Form ID W-4 Employee’s Withholding Allowance Certificate

Withholding Status

Nonresident Aliens

Pay Period Table

W-4

Federal Employee’s Withholding Certificate

Enter Personal Information

Step 2: Multiple Jobs or Spouse Works

Step 3: Claim Dependent and Other Credits

Step 4 (optional): Other Adjustments

Step 5: Sign Here