Idaho Unfiled Payroll Tax Returns Checklist
Introduction
If your Idaho business has not filed required payroll tax returns, understanding what this means and what typically happens next is important for your financial and legal position. Idaho requires employers to file Form 910 on a regular schedule and remit taxes withheld from employee wages to the Idaho State Tax Commission.
Unfiled payroll tax returns represent a compliance gap—the state has not received documentation of wages paid, taxes withheld, or tax payments owed. This issue matters because the state uses these returns to track tax obligations, verify payment accuracy, and maintain records.
Ignoring unfiled returns can result in escalating penalties, interest charges, and collection actions. The longer the returns remain unfiled, the more complex the situation becomes.
What This Issue Means
Unfiled payroll tax returns mean your business has not submitted the required Form 910 documentation to the Idaho State Tax Commission for one or more filing periods. Employers withholding $750 or less per quarter must file quarterly, with due dates at the end of the month following each quarter.
When a return remains unfiled, the state has no official record of your tax liability for that period.
This is distinct from filing a return but not paying the full amount owed—"unfiled" means no return was submitted at all. The state identifies unfiled returns through its records management system when expected returns do not arrive by the filing deadline or during subsequent review periods.
Why the State Issued This or Requires This
Idaho employers are required by state law to file Form 910 to document wage and tax information. The state issues notices for unfiled returns to prompt compliance with filing requirements and to determine the taxes owed. Common triggers for unfiled return notices include a missing return from a prior quarter, a business closing without final return submission, or gaps in the filing record.
Filing payroll tax returns allows the state to verify that employers are withholding and remitting employee income taxes correctly. Employers with withholding accounts must file Form 910 by
the due date, even if no Idaho income tax was withheld during the period. When returns are unfiled, the state cannot complete its record-keeping or determine your final tax obligation for those periods.
What Happens If This Is Ignored
The Idaho State Tax Commission typically takes additional collection and enforcement actions if it does not address unfiled payroll tax returns. The state may issue formal notices demanding the unfiled returns and any unpaid taxes owed. Penalties and interest accumulate on any taxes determined to be owed, increasing the total debt over time.
If the issue remains unresolved, the state may pursue collection through serving a Notice of
Levy on wages or bank accounts or by filing a Notice of Lien against business or personal property. Under Idaho Code section 63-3059, the Tax Commission does not need court authorization to take levy action.
The Idaho State Tax Commission can collect taxes by levy or court action within six years from the date of assessment, with assessment generally occurring within three years from the return due date or filing date. The longer returns remain unfiled, the more costly and serious the consequences become.
What This Does Not Mean
An unfiled payroll tax return notice does not automatically mean the state has assessed a specific dollar amount of taxes owed—that determination typically comes later when the returns are filed or reconstructed. It does not mean criminal charges have been filed against the business owner or employees, though repeated non-compliance could potentially lead to more serious enforcement.
It does not mean employees’ individual tax records are automatically affected, though unfiled employer returns can create complications for employee tax filing. Levy action is not taken until reasonable efforts have been made to contact the taxpayer and allow voluntary resolution.
Checklist: What to Do After Receiving This or Identifying
This Issue
Follow these steps to address unfiled payroll tax returns with the Idaho State Tax Commission.
Step 1: Locate and Review the Notice
Gather any notices or letters received from the Idaho State Tax Commission about unfiled returns. Examine the notice to determine whether the impacted filing periods or quarters are
affected. Write down the specific payroll tax type and dates mentioned. Note any deadlines listed on the notice.
Step 2: Gather Payroll Records
Locate all payroll records, wage statements, and tax withholding documentation for the unfiled periods. Compile information showing total wages paid, federal and state taxes withheld, and any payments made.
If complete records are not available, gather whatever documentation, such as bank statements, check registers, or employee records. Organize records by payroll period or quarter for clarity.
Step 3: Contact the Idaho State Tax Commission
Call the Idaho State Tax Commission at (208) 334-7660 in the Boise area or (800) 972-7660
toll-free. Explain that your business has unfiled payroll tax returns and request guidance on next steps. Ask for the specific returns missing and confirm the periods involved. Request information about what is needed to file the returns now.
Step 4: Determine How to File the Unfiled Returns
Ask the Idaho State Tax Commission whether you can file the unfiled returns directly or if an accountant or tax professional must prepare them. Inquire whether any special forms or procedures apply to filing late returns.
Ask if amended returns, reconstructed returns, or a specific form is required. Clarify whether the returns can be filed electronically or must be submitted in paper format.
Step 5: Address Incomplete Records
If payroll records are incomplete, contact the Idaho State Tax Commission at (208) 334-7660 or
(800) 972-7660 before filing to discuss options for reconstructing returns. Do not guess at missing information. The Tax Commission may provide guidance on acceptable methods for estimating or reconstructing required data based on available documentation.
Step 6: Prepare the Unfiled Returns
Use your payroll records to calculate or reconstruct the information required for each missing return period. Complete Form 910 for each unfiled period. Ensure all required information is included on each return: wages paid, taxes withheld, employer details, and period dates.
Step 7: Submit the Unfiled Returns
Follow the submission method specified by the Idaho State Tax Commission for mail, electronic filing, or in-person delivery. Include a brief explanation letter noting that these are late-filed returns for the specified periods.
Keep copies of all submitted returns and the cover letter for your records. If submitting by mail, use certified mail with a return receipt requested to confirm delivery.
Step 8: Make Any Outstanding Tax Payments
Once returns are filed, the Idaho State Tax Commission will determine if additional taxes are owed. Make payments through the TAP system at tax.idaho.gov, by phone at (208) 334-7660, or by mail at (800) 972-7660. Accepted payment methods include cash, checks, e-checks, money orders, and credit cards.
Ask about payment arrangements through the TAP system if the full amount cannot be paid immediately. For income tax debts, a 12-month payment plan is available that prevents lien filing if no lien already exists and you remain current on all obligations.
Step 9: Follow Up in Writing
If you do not receive acknowledgment of the filed returns within two to three weeks, contact the state again. The Idaho State Tax Commission states that you should receive a response within
5 to 7 business days for general inquiries. Inquire about the status of the returns and whether additional information is needed. Request written confirmation that the returns have been received and processed.
Step 10: Review the Final Assessment
After the state processes the unfiled returns, it will issue a final assessment or notice of tax owed. Review this assessment carefully to ensure it reflects the information you submitted. If you disagree with the assessment, note the procedures for filing a protest or appeal.
- The sooner you contact the Idaho State Tax Commission, the sooner unfiled returns can
- Double-check all numbers and required information before filing to prevent rejection or
- Ensure every missing quarter or period is addressed, not just some.
- Maintain documentation proving that the returns were filed and the submission date.
- Always request and retain written proof of payment.
- Penalty relief and settlement through offers in compromise are possible if there is
- State enforcement notices and responses
- Sales tax audits, assessments, and collections
- Payroll & trust fund tax enforcement issues
- Penalty and interest reduction options
- Payment plans and state tax relief eligibility
- Representation before state tax agencies
Step 11: Maintain Current Filing Status
Ensure all future Form 910 returns are filed on time by the required deadlines: April 30, July 31,
October 31, and January 31 for quarterly filers. Set reminders for upcoming filing due dates to help ensure all returns are filed on time.
Keep payroll records up to date, organized, and accessible. Remember that employers with withholding accounts must file by the due date, even if no Idaho income tax was withheld.
What Happens After This Is Completed
After unfiled payroll tax returns are submitted to the Idaho State Tax Commission, the state processes the documentation and issues a formal assessment notice. This notice will show the total taxes owed for each period, including penalties and interest applied.
The state may allow time to pay the full amount or, upon request, offer payment plan options through the TAP system. Depending on the amount and the taxpayer’s circumstances, the state may pursue collection activity if payment is not received by the deadline specified in the assessment.
Common Mistakes to Avoid be addressed, and penalties may stop accumulating. reassessment. The state will continue to send notices about unfiled returns; each should be read and acted upon. disputed liability, doubt about collectibility, economic hardship, or effective tax administration; however, relief is not automatic and usually requires a specific request along with supporting documentation.
Frequently Asked Questions
How does Idaho define an unfiled payroll tax return?
An unfiled payroll tax return is any required Form 910 that was not submitted to the Idaho State
Tax Commission by the filing deadline or has not been submitted at all.
Will the state assess a penalty for unfiled returns?
The Idaho State Tax Commission typically assesses penalties for late filing, in addition to interest on any unpaid taxes. State rules and the period of non-compliance determine the specific penalty amount.
Can I file unfiled returns years after they were originally due?
Unfiled returns can typically be filed late. Contact the Idaho State Tax Commission at (208)
334-7660 or (800) 972-7660 for guidance on filing prior-year returns and any applicable requirements.
Can I request a payment plan for unpaid payroll taxes?
Payment plans are available through the TAP system. For income tax debts, a 12-month payment plan prevents lien filing if no lien exists and you remain current on obligations. Contact
(208) 334-7660 or (800) 972-7660 to request payment arrangements.
What should I do if I received a notice but am unsure if my return was actually filed?
Contact the Idaho State Tax Commission at (208) 334-7660 or (800) 972-7660 to request a records examination. The state can confirm whether a return for the specified period is on file and, if not, provide details.
Closing
Unfiled payroll tax returns are a serious compliance issue, but resolving them is a defined administrative process under Idaho law. Taking action now by gathering records, addressing unfiled tax returns, and contacting the Idaho State Tax Commission using the provided contact information at (208) 334-7660 or (800) 972-7660 is the most effective way to address back taxes, employment taxes, and related interest and penalties before collection activity escalates.
Visit tax.idaho.gov to access fillable forms, schedules, and online payment options through the
TAP system for state employment taxes and income tax return filings. Keeping up with upcoming Form 910 deadlines, reporting employment taxes, and filing necessary documents can reduce the risk of an audit and prevent problems with federal income tax, payroll tax, or other federal tax payments from recurring.
Facing State Tax Enforcement Action?
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