Idaho’s Form ID W-4 asks how many Idaho withholding allowances you are claiming. The Tax Commission’s instructions tell your employer to multiply that number by zero. Both of those statements are current, and the second one is the reason this page has no allowance field.
On a $75,000 salary a single filer keeps about $58,471, after $3,122 of Idaho income tax. The whole state calculation is one rate, 5.3%, charged on everything above $16,100 and nothing at all below it.
One rate, with a large untaxed band in front of it
| Withholding status | Nothing withheld up to | Rate above that | Tax on $75,000 |
|---|---|---|---|
| Single, married filing separately, head of household | $16,100 | 5.3% | $3,122 |
| Married filing jointly | $32,200 | 5.3% | $2,268 |
The untaxed band is worth more than it looks for anyone whose year is short or whose hours are seasonal. A single Idahoan earning $15,000 across a summer has no Idaho income tax withheld at all, because the whole wage sits inside the band. Federal tax and FICA still apply, so the paycheck is not untouched, but the state line reads zero.
The form asks a question that gets multiplied by zero
Idaho’s allowances were never general-purpose allowances. They existed to deliver the Idaho Child Tax Credit through payroll, and that credit has sunsetted under Idaho Code section 63-3029L. Because the credit is no longer in effect, the Tax Commission says the allowance amount is zero, and its percentage method instructions read exactly as you would expect: multiply the number of Idaho withholding allowances by zero, then subtract the result from the employee’s wages.
The tables were reissued mid-year to take the credit out, on July 23, 2026. The Commission told employers to use the revised tables going forward rather than adjust withholding back to the start of the year. So an Idaho worker who claimed allowances had slightly less held back in the first half of 2026 than in the second, through no decision of their own, and the return settles the difference. If your Idaho line went up in the summer and nothing about your job changed, that is why.
Head of household is withheld as single, and it costs about $427
Look again at the first column of the table above. Head of household sits with single filers at $16,100, not with married filers at $32,200. The return does not treat it that way: Idaho follows the federal standard deduction, which gives a head of household its own figure, $24,150 for 2026.
So $8,050 of deduction that the return allows is missing from payroll, which is worth $427 a year at 5.3%. On $75,000, payroll holds back about $3,122 while the liability behind it is nearer $2,695. The money comes back at filing rather than disappearing, but it is held for a year, and there is no box on the ID W-4 that fixes it, because head of household is not one of Idaho’s withholding statuses.
What actually comes out of an Idaho paycheck
On that $75,000 salary:
- Federal income tax, about $7,670. What FIT on your pay stub is explains how the figure is worked out.
- Social Security and Medicare, $5,738. A flat 7.65% that no form changes. FICA covers what it buys.
- Idaho income tax, $3,122. One rate on the $58,900 above the threshold.
- Whatever you chose. Health premiums, a 401(k), an HSA.
That leaves about $4,873 a month. Idaho has no local wage taxes, no disability contribution and no paid family leave premium, and unemployment insurance is charged to employers by the Department of Labor rather than deducted from pay. A state line on an Idaho stub is the income tax and almost nothing else.
Comparing an Idaho offer against its neighbors
Idaho is surrounded by the widest spread of state deductions anywhere in the west. On the same $75,000 salary, at state and local level only:
| State | Taken on $75,000 | What it is |
|---|---|---|
| Oregon | $5,579 | Income tax, Paid Leave and statewide transit tax |
| Utah | $3,338 | Income tax |
| Idaho | $3,122 | Income tax |
| Montana | $2,877 | Income tax |
| Washington | $1,040 | No income tax, two mandatory employee premiums |
| Wyoming | Nothing | — |
That is a $5,579 spread across states you can drive between in an afternoon. The take-home pay by state table has the rest of them.
Idaho paycheck calculator FAQ
About $3,122 a year for a single filer or a head of household, and $2,268 for a married couple filing jointly. Idaho charges one rate, 5.3%, on everything above $16,100 for single filers and $32,200 for joint filers, and nothing below.
No. They existed to deliver the Idaho Child Tax Credit, which has sunsetted under Idaho Code section 63-3029L, so the allowance amount is now zero. The Tax Commission instructions tell employers to multiply the number of allowances by zero, which is why this calculator does not ask for them.
The Tax Commission reissued both withholding tables on July 23, 2026 to remove the expired child tax credit allowance, and told employers to use the new tables going forward rather than adjust the earlier part of the year. If you claimed allowances, slightly less was held back before that date than after it.
Not quite. The withholding table pairs head of household with single filers at $16,100, while the return follows the federal standard deduction, which gives a head of household $24,150 for 2026. That leaves about $427 a year over-withheld at 5.3%, refunded at filing, and there is no box on the ID W-4 to correct it.
About $58,471 a year, or roughly $4,873 a month, after $7,670 of federal income tax, $5,738 of Social Security and Medicare and $3,122 of Idaho income tax, and before anything you chose to have deducted.