Requirements Of An Idaho Withholding Account Number (Rule 870)

Sections 63-3035 and 63-3036, Idaho Code If a business is sold, the new employer is to apply for a new withholding account number and file separate returns and W-2s. If a change in the form of doing business requires a new federal employer identification number, the new entity is to apply for a new withholding account number. Neither entity should report wages paid by the other entity, nor use IDAHO ADMINISTRATIVE CODE IDAPA 35.01.01 Idaho State Tax Commission Income Tax Administrative Rules Section 871 Page 116 the other entity’s withholding account number. (4-6-23)