[{TableOfContents }]

!!!Idaho Annual and Quarterly Reporting
 

!!Set Up
This document contains abbreviated set up requirement for the state of Idaho only.  Please refer to the general document ([Tax Reporting - US General]) for other setup procedures that may also be required.

!IDGV - State Registration
*The [IDGV Definition|IDGV#DefinitionTab] tab must be set up for ‘State Registration’ for State/Province: Idaho
*The [IDGV Variables|IDGV#VariablesTab] tab must be set up for ‘State Registration’ for State/Province: Idaho
**‘W2 STATE MEDIA FILING’ - Idaho State accepts W2 wage report with federal information, the Media Filing variable should be set to ‘02’, which will include state of Idaho information in the Federal File.

!IDGV - State SUI Registration
*The [IDGV Definition|IDGV#DefinitionTab] tab must be set up with ‘State SUI Registration’ for State/Province: Idaho
*The [IDGV Variables|IDGV#VariablesTab] tab must be set up with ‘State SUI Registration’ for State/Province: Idaho
**‘W2 STATE MEDIA FILING’- Must be ‘02’ to generate UI wage magnetic media file for Idaho

!!State File Procedures
*The Idaho Department of Revenue accepts filing of Quarterly UI wages via magnetic media using the [ICESA] format.
*When using the EFW2 file format to file for the state of Idaho, the [IDGV] must be set up as follows:
**for State Registration of Idaho, the [IDGV Variables|IDGV#VariablesTab]:
***‘W2 STATE MEDIA FILING’ 02 – State requires its own file, do not include other state information in the state file.

!Annual W2 Wage Reporting – EFW2 File Format
[RPYEU] must be run with the following parameters and filters defined to generate the Idaho State file information:\\
__RPYEU Report Parameters__
|Annual Form Code|Mandatory.  Annual Form Code HL$US-W2-20YY, defined on the IDFDV form. Must be entered in order to produce the UI wage file in [ICESA] format. The ‘Variables’ must be entered into this Form code for specific use in the installation. \\NOTE: Always use the current year form code.  __DO NOT__ use a prior year form code as the Identifiers may be obsolete.
|Period Type|Mandatory. Defines the period type.  Enter "Year" for annual reporting.
|Period End Date|Mandatory.  Defines the end date of the reporting period.
|Media Format|Mandatory.  Defines the Federal file format for SSA reporting (includes 'RW' and 'RS' records).
|Directory Name| Mandatory.  Defines the name of the government Magnetic Media file.  Must be defined or an output file will not be produced
|Media File Name|Mandatory.  Defines the media file name of the data being uploaded.  Must be defined or an output file will not be produced

__RPYEU Report Filters__
|Select State: Idaho, USA

!!State Media Magnetic Media Reporting – EFW2 File Format
!Record Name: Code RA – Submitter Record (Same as the federal code RA)
[{InsertPage page='W2_EFW2_RECORD_RA'}]
\\ 
!Record Name: Code RE – Employer Record (Same as Federal Code RE)
[{InsertPage page='W2_EFW2_RECORD_RE'}]

!Record Name: Code RW – Employer Record (Same as Federal Code RW)
[{InsertPage page='W2_EFW2_RECORD_RW'}]


!Record Name: Code RO - Employee Wage Record (Optional for State Quarterly Reporting)
||Column||Description||Source
|1-2|Record Identifier|Constant ‘RO’
|3-11|Blank|
;Location 12 to 264: These do not apply to Puerto Rico, Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees.
||Column||Description||Source
|12-22|Allocated Tips|Derived from the [IDFDV] ‘W2-ALLOC-TIP’ (seq 3070) Field Identifier
|23-33|Uncollected Employee Tax on Tips|A combination of the uncollected social security tax and the uncollected medicare tax.\\Derived from the [IDFDV] ‘W2-CODE-A’ + ‘W2-CODE-B’ (seq 4010) Field Identifiers
|34-44|Medical Savings Account|Derived from the [IDFDV] ‘W2-CODE-R’ (seq 4150) Field Identifier
|45-55|Simple Retirement Account|Derived from the [IDFDV] ‘W2-CODE-S’ (seq 4160) Field Identifier
|56-66|Qualified Adoption Expenses|Derived from the [IDFDV] ‘W2-CODE-T’ (seq 4170) Field Identifier
|67-77|Uncollected SSA tax on Group Ins > 50000|Derived from the [IDFDV] ‘W2-CODE-M’ (seq 4110) Field Identifier
|78-88|Uncollected Medicare tax on Group Ins > 50000|Derived from the [IDFDV] 'W2-CODE-N’ (seq 4120) Field Identifier
|89-110|Blank|
|111-121|Designated Roth Contribution under section 457(b)|Derived from the [IDFDV] ‘W2-CODE-EE’ (seq 4260) Field Identifier
|122-264|Blank|

;Location 265 to 362:For Puerto Rico employees only.
||Column||Description||Source
|265|Civil Status|
|266-274|Spouse’s SSN|Blank
|275-285|Wages Subject to Puerto Rico Tax|Stored as zeroes
|286-296|Commissions Subject to Puerto Rico Tax|Stored as zeroes
|297-307|Allowances Subject to Puerto Rico Tax|Stored as zeroes
|308-318|Tips Subject to Puerto Rico Tax|Stored as zeroes
|319-329|Total Wages, commissions, tips, and allowances subject to Puerto Rico Tax|Stored as zeroes
|330-340|Puerto Rico Tax Withheld|Stored as zeroes
|341-351|Retirement Fund Subject to Puerto Rico Tax|Stored as zeroes
|352-362|Blank|

;Location 363 to 384:For Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees.
||Column||Description||Source
|363-373|Total wages, tips and other compensation subject to Virgin Islands income tax|Stored as zeroes
|374-384|Virgin Islands, etc… Income Tax Withheld|Stored as zeroes
|385-512|Blank|


!Record Name: Code RS - State Record (Required)
||Column||Description||Source
|1-2|Record Identifier|Constant "RS"
|3-4|State Code|Enter the appropriate FIPS code.  Idaho is code "16". \\Derived from the State being reported
|5-9|Taxing Entity Code|Not applicable for Idaho Reporting.  Fill with blanks.
|10-18|Social Security Number|Enter the employee's SSN.\\If an invalid SSN is encountered, this field is entered with zeroes. \\Derived from [IDFDV] W2-EE-SSN Field Identifier 
|19-33|Employee First Name|Enter the employee's first name. Left justify and fill with blanks.\\Derived from [IDFDV] W2-EE-FIRST-NAME Field Identifier
|34-48|Employee Middle Name or Initial|Enter the employee's middle name or initial, if applicable. Left justify and fill with blanks.\\Derived from [IDFDV] Field Identifier: ‘W2-EE-MIDDLE’
|49-68|Employee Last Name|Enter the employee's last name. Left justify and fill with blanks.\\Derived from [IDFDV] Field Identifier: ‘W2-EE-LAST-NAME’
|69-72|Employee Suffix|Enter the employee's alphabetical suffix, if applicable. Left justify and fill with blanks.\\Derived from [IDFDV] Field Identifier: ‘W2-EE-SUFFIX’
|73-94|Employee Location Address|Enter the employee's location address. Include suite, room number, etc. Left justify and fill with blanks.\\Derived from [IDFDV] Field Identifier: ‘W2-EE-LOCN-ADDR’
|95-116|Employee Delivery Address|Enter the employee's delivery address. Left justify and fill with blanks.\\Derived from [IDFDV] Field Identifier: ‘W2-EE-DELIV-ADDR’
|117-138|Employee City|Enter the employee's city. Left justify and fill with blanks.\\Derived from [IDFDV] Field Identifier: ‘W2-EE-CITY’
|139-140|Employee State Abbreviation|Enter the employee's State postal abbreviation. Left justify and fill with blanks. For a foreign address, fill with blanks.\\Derived from [IDFDV] Field Identifier: ‘W2-EE-STATE’
|141-145|Employee ZIP Code|Enter the employee's zip code. For a foreign address, fill with blanks.\\Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP’
|146-149|Employee ZIP Code Extension|Enter the employee's four-digit zip code extension. If not applicable, fill with blanks.\\Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP-EXT’
|150-154|Blank|Reserved for SSA use.  Fill with blanks.
|155-177|Employee Foreign State/Province|Enter the employee's foreign State/Province, if applicable. Left justify and fill with blanks. Otherwise, fill with blanks.\\Derived from [IDFDV] Field Identifier: ‘W2-EE-F-STATE’
|178-192|Employee Foreign Postal Code|Enter the employee's foreign postal code, if applicable. Left justify and fill with blanks. Otherwise, fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-F-POSTAL’
|193-194|Employee Country Code|Not read by PA Revenue. If one of the following applies, fill with blanks: \\ \\* One of the 50 States of the U.S.A. \\* District of Columbia \\* Military Post Office (MPO) \\* American Samoa \\* Guam \\* Northern Mariana Islands \\* Puerto Rico \\* Virgin Islands \\ Otherwise, enter the applicable Country Code. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-COUNTRY’
|195-196|Blank|Fill with blanks.
|197-202 ID|Reporting Period|If applicable, enter the last month and 4-digit year for the calendar quarter for the reporting period.  Example: “03YYYY” for January through March.
|203-213|State Quarterly Unemployment Insurance Total Wages|Right justify and zero fill. \\ __Applies to unemployment reporting.__
|214-224|State Quarterly Unemployment Insurance Total Taxable Wages|Right justify and zero fill. \\ __Applies to unemployment reporting.__
|225-226|Number of Weeks Worked|Defined by State/local agency. \\ __Applies to unemployment reporting.__
|227-234|Date First Employed|Enter the month, day and four-digit year. \\ __Applies to unemployment reporting.__
|235-242|Date of Separation|Enter the month, day and four-digit year. \\ __Applies to unemployment reporting.__
|243-247|Blank|Fill with blanks.  
|248-255 ID| Employer Withholding Account Number|Enter 8-digit employer withholding account number
|256-267|Blank|Fill with blanks.
|268-273|Blank|Fill with blanks.  Reserved for SSA use.
|274-275|State code|Enter the appropriate FIPS state code where state income tax should be reported.  Idaho is code "16". 
|276-286 ID|State Taxable Wages|Taxable Wages for Idaho. Use Whole Dollars only. Omit decimals.  Right justify and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’
|287-297 ID|State Tax Withheld|Idaho Tax Withheld.  Use Whole Dollars only. Omit decimals. Right justify and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’
|298-307|Blank|Fill with blanks.
|308|Tax Type Code|Enter the appropriate code for entries in fields 309-330: \\* C = City Income Tax \\* D = County Income Tax \\* E = School District Income Tax \\* F = Other Income Tax. \\ __Applies to income tax reporting.__
|309-319|Local Taxable Wages|To be defined by State/local agency. If applicable, right justify and zero fill.\\ __Applies to income tax reporting.__
|320-330|Local Income Tax Withheld|To be defined by State/local agency. If applicable, right justify and zero fill. \\ __Applies to income tax reporting.__
|331-337|State Control Number|Optional. If applicable, right justify and zero fill.  \\ __Applies to income tax reporting.__
|338-412|Supplemental Data 1|Optional field. If not applicable, fill with blanks.
|413-487|Supplemental Data 2|Optional field. If not applicable, fill with blanks
|488-512|Blank|Fill with blanks.

!Record Name: Code RT – Employer Record (Same as Federal Code RT)
[{InsertPage page='W2_EFW2_RECORD_RT'}]

!Record Name: Code RU - Total Record (Optional for State Quarterly Reporting)
||Column||Description||Source
|1-2|Record Identifier|Constant "RU"
|3-9| Number of RO Records|Total number of code "RO" records reported since last code "RE" record
|10-24|Allocated Tips|Total of all code "RO" records since last "RE" record. \\Derived from [IDFDV], Field Identifier:‘W2-ALLOC-TIP’, 
|25-39|Uncollected Employee Tax on Tips|Total of all code "RO" records since last code "RE" record. \\Derived from [IDFDV], Field Identifier:‘W2-CODE-A’ and ‘W2-CODE-B’,
|40-54|Medical Savings Account|Total of all code "RO" records since last code "RE" record. \\Derived from [IDFDV], Field Identifier:‘W2-CODE-R’,
|55-69|Simple Retirement Account|Total of all code "RO" records since last code "RE" record. \\Derived from [IDFDV], Field Identifier:‘W2-CODE-S’, 
|70-84|Qualified Adoption Expenses|Total of all code "RO" records since last code "RE" record. \\Derived from [IDFDV], Field Identifier:‘W2-CODE-T’, 
|85-99|Uncollected SSA tax on Group Ins > 50000|Total of all code "RO" records since last code "RE" record. \\Derived from [IDFDV], Field Identifier: ‘W2-CODE-M’, 
|100-114|Uncollected Medicare tax on Group Ins > 50000|Total of all code "RO" records since last code "RE" record. \\Derived from [IDFDV], Field Identifier: ‘W2-CODE-N’,
|115-144|Blank|
|145-159|Designated Roth Contribution under section 457(b)|Total of all code "RO" records since last code "RE" record. \\Derived from [IDFDV], Field Identifier:‘W2-CODE-EE’,
|160-354|Blank|
|355-369|Wages Subject to Puerto Rico Tax|Stored as zeroes
|370-384|Commissions Subject to Puerto Rico Tax|Stored as zeroes
|385-399|Allowances Subject to Puerto Rico Tax|Stored as zeroes
|400-414|Tips Subject to Puerto Rico Tax|Stored as zeroes
|415-429|Total Wages, commissions, tips, and allowances subject to Puerto Rico Tax|Stored as zeroes
|430-444|Puerto Rico Tax Withheld|Stored as zeroes
|445-459|Retirement Fund Subject to Puerto Rico Tax|Stored as zeroes
|460-474|Total wages, tips and other compensation subject to Virgin Islands, … income tax|Stored as zeroes
|475-489|Virgin Islands, or Guam, or American Samoa, or Northern Mariana Islands Income Tax Withheld|Stored as zeroes
|490-512|Blank|

!Record Name: Code RV - Employer Record (Required)
__State Specific__\\
||Column||Description||Source
|1-2|Record Identifier|Constant "RV"
|3-11|Federal Employer Identification Number (EIN)|Enter the employer’s federal Employer Identification Number (EIN).  Numeric characters only.  Omit hyphens. \\Derived from the applicable Federal reporting EIN, defined on IDGV or IDGR
|12-15|Name Control|Enter the first four letters of the legal business name. Left justify and fill with blanks.
|16-24|Idaho Withholding Account Number|Enter the 9-digit Idaho withholding account number.  Numeric characters only.  Omit hyphens. Right justify and zero fill. \\Derived from the IDFDV ‘W2-STATE-REGIST’ Field Identifier for the reporting State
|25|Filing Cycle|Enter M, B, Q or Y to define the payment frequency of the withholding account.  M-Monthly, Q-Quarterly, B-Semimonthly, Y-Yearly. __NOTE: Y-yearly is the only option supported__
|26-31|Tax Period|Enter in format of MMYYYY for the reporting period
|32-42|Total Idaho Taxable Wages|Omit decimals. Right justify and zero fill. \\Derived from the IDFDV ‘W2-ST-WAGE-HOME’(7020) and ‘W2-ST-WAGE-WORK’ (7030) Field Identifiers
|43-53|Total Idaho Tax Withheld on W-2|Omit decimals. Right justify and zero fill. \\Derived from the IDFDV ‘W2-ST-TAX-HOME’ (7040) and ‘W2-ST-TAX-WORK’ (7050) Field Identifiers
|54-64|Withholding Payments Made During the Year|Payments made from January 1 to December 31 of the current reporting year. Omit decimals. Right justify and zero fill.
|65-86|Blank|Fill with blanks.
|87-97|Remaining Tax Due or Refund|Total of positions “43-53” minus “54-64”.  Omit decimals. Right justify and zero fill. \\Derived from the total of ‘W2-ST-TAX-HOME’ (7040) and ‘W2-ST-TAX-WORK’ (7050) Field Identifiers 
|98|Tax Due Sign|Enter negative sign (-) if there is a refund. Leave blank if zero or if there is a tax due.
|99-109|Penalty on Balance Due|Omit decimals. Right justify and zero fill.
|110-120|Interest on Balance Due|Omit decimals. Right justify and zero fill.
|121-131|Total Amount Due or Refund|Total amounts in positions “87-97” plus positions “99-109” plus positions “110-120”. \\Omit decimals.  Right justify and zero fill. Derived from the total of ‘W2-ST-TAX-HOME’ (7040) and ‘W2-ST-TAX-WORK’ (7050) Field Identifiers 
|132|Tax Due Sign|Enter negative sign (-) if there is a refund. Leave blank if zero or if there is a tax due.
|133-139|Total Number of Idaho W-2s|Right justify and zero fill.
|140-146|Total Number of 1099s|Right justify and zero fill.
|147|Fed/State Combined 1099 Participant|Enter “1” for Yes, “0” for No
|148-154|Total Number of W-2s & 1099s|Total of positions “133-139” plus positions “140-146”.  Right justify and zero fill.
|155-165|Penalty for Late Filing|Omit decimals. Right justify and zero fill.
|166-176|Total of positions “121-131” plus positions “155-165”.  Omit decimals. Right justify and zero fill.
|177|Tax Due Sign|Enter negative sign (-) if there is a refund. Leave blank if zero or if there is a tax due.
|178-512|Blank|Fill with Blanks


!Record Name: Code RF – Employer Record (Same as Federal Code RF)
[{InsertPage page='W2_EFW2_RECORD_RF'}]


!!Quarterly UI Wage Magnetic Media Reporting – ICESA Format
%%information NOTE: The following ‘Not Required’ fields may or may not always contain BLANKS. \\Columns coded with ID indicates it is a Idaho specific requirement which is not the standard record format%%

[RPYEU] must be run with the following parameters and filters defined to generate the State UI File information:\\ \\

__RPYEU Report Parameters__
|Quarterly Form Code|Mandatory.  Quarterly Form Code HL$US-QTR-20YY, defined on the IDFDV form. \\Must be entered in order to produce the UI wage file in [ICESA] format. \\The ‘Variables’ must be entered into this Form code for specific use in the installation. \\NOTE: Always use the current year form code.  __DO NOT__ use a prior year form code as the Identifiers may be obsolete.
|Period Type|Mandatory. Defines the period type.  Enter "Quarter" for quarterly reporting.
|Period End Date|Mandatory.  Defines the end date of the reporting period.
|Media Format|Mandatory.  Enter State SUI File Format.  Defines the Federal file format for SSA reporting (includes 'RW' and 'RS' records).
|Directory Name| Mandatory.  Defines the name of the government Magnetic Media file.  Must be defined or an output file will not be produced
|Media File Name|Mandatory.  Defines the media file name of the data being uploaded.  Must be defined or an output file will not be produced

__RPYEU Report Filters__
|Select State:Idaho, USA

!Record Name: Code S - State Record
||Column||Description||Source
|1-1|Record Identifier|Constant ‘S’
|2-10|Social Security Number|Employee’s social security number. If not known, enter ‘I’ in position 2 and blanks in position 3-10
|11-30|Employee Last Name|Enter the employee's last name.
|31-45 ID|Employee First Name|Enter the employee's first name.
|46-46 ID|Employee Middle Initial|Enter the employee's middle initial.  Leave blank if there is no middle initial
|47-123 ID|Blank|Fill with blanks
|124-125 ID|State Code|Enter the State FIPS postal numeric code for the state the wages are being reported.  The Idaho Code is ‘16’
|126-127 ID|Blank|Fill with blanks
|128-133 ID|Reporting Period|Enter the quarter (2-digits) and the year (4-digits) that is being reported.  Example: 01YYYY for January-March
|134-140 ID|Blank|Fill with blanks
|141-150 ID|State QTR Unemployment Insurance Total Wages|Enter the Quarterly wages subject to unemployment taxes
|151-164 ID|Blank|Fill with blanks
|165-214 ID|Employer Name|Derived from the Entity 
|215-230 ID|Blank|Fill with blanks
|231-240 ID|State Unemployment Insurance Account Number|Enter the 10 digit account number assigned by Idaho Department of Labor for Unemployment Insurance\\Derived from the SUI Registration Number defined on [IDGV]
|241-275 ID|Blank|Fill with blanks
 
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![Notes|Edit:Internal.Tax Reporting - ID]
[{InsertPage page='Internal.Tax Reporting - ID' default='Click to create a new notes page'}]