Idaho New Business Registration Guide

Taxes You Must Register For

1. Withholding Tax

2. State Unemployment Insurance (SUI) Tax

➤ Required State Agencies

• Idaho State Tax Commission — https://tax.idaho.gov/index.cfm

• Idaho Department of Labor — https://www.labor.idaho.gov/dnn/

• Idaho Secretary of State (business entity registration) — https://sosbiz.idaho.gov/auth?page=login

➤ Step-by-Step Registration Process

✅ Step 1: Register Your Business with the Secretary of State

• 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

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

• An Idaho Withholding Account Number (via the Tax Commission)

• An Idaho SUI Account Number (via the Department of Labor)

➤ Final Step

• Withholding Tax Account Number

• SUI Tax Account Number

• 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