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What Are The Reporting Requirements?

All new businesses and domestic employers must submit an IBR­1 form to the Idaho State Tax Commission or the Department of Labor. The information is used to determine reporting requirements for the various taxes. Once registered for unemployment insurance coverage, an employer must report and pay quarterly. Reports and payments are due the last day of the months of April, July, October, and January for the quarter ending the previous month. The Department of Labor mails reports to all known employers during the last week of each quarter.

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