Guide for Businesses
 
Electronic Funds Transfer 

Payment Guide 

For Unemployment Insurance Tax Payments  

to the Department of Labor Only 

For more information, contact 
Sam Peters at (208) 332-3570 ext 3164 
 

                          GENERAL INFORMATION 
 
 Since July 1, 1988, the state of Idaho has required all tax payments of $100,000 or more to be 
 paid by electronic funds transfer or EFT (Idaho Code §67-2026). In July 1997, this law was 
 amended to include all payments of $100,000 or more and to require that such payments be 
 made through the Automated Clearing House (ACH) system: 
 
  67-2026. Taxes, Fees and other amounts to be paid by electronic funds transfer -- 
  Exception: (1) Except as allowed in subsection (3) of this section, all taxes and additional 
  amounts of interest, penalty or fees payable together with taxes and all other fees and amounts 
  which are payable to the 
  state must be paid by electronic funds transfer whenever the amount paid or payable is one 
  hundred thousand dollars ($100,000) or greater. Whenever the payment of taxes is required to be 
  made by electronic 
  funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the 
  payment 
  may be made on the first business day thereafter. 
  (2) All electronic funds transfers to the state, whether or not required by this section, shall be 
  made through the automated clearing house system (ACH) operated by the federal reserve by the 
  ACH debit or ACH credit method and shall include related addenda or messages necessary for: 
  (a) Coordinating the filing of tax returns or other reports with the 
  payment of taxes and all other fees and amounts by electronic funds 
  transfer; and 
  (b) Ensuring the proper receipt and crediting of the payment. 
  (3) No individual shall be required to make payment to the state by electronic funds transfer of 
  any taxes, fees or amounts payable to the state, regardless of amount, when such taxes, fees or 
  amounts are payable pursuant to section 63-3024*, Idaho Code. However, if an individual elects to 
  make payment by electronic funds transfer of income tax or any fees and amounts associated with 
  income tax liability, such electronic funds transfer shall adhere to the provisions for electronic 
  funds transfer as specified in this section. For the purposes of this subsection (3), the definition of 
  "individual" shall be as the term is defined in section 63-3008*, Idaho Code. 
  (4) The state treasurer shall adopt procedures necessary to implement the provisions of this 
  section. 
           * Please see pages 7 and 8 for Idaho Code sections 63-3024 and 63-
           3008. 
 
 The ACH system is a nationwide network used by the Federal Reserve to exchange and settle 
 financial transactions. EFT is a safe and efficient procedure for transferring payments into the 
 state treasury, helping to ensure that payments are received by their due dates. 
 
 Please follow this guide to implement EFT by the Automated Clearing House method for your 
 payments of $100,000 or greater. The State Treasurer's Office also encourages use of EFT/ACH 
 for payments less than $100,000, although the law does not require it. 
 
 The Department of Labor accepts Automated Clearing House Credit (ACH Credit) payments for 
 Unemployment Insurance tax payments. 

Idaho Department of Labor             5/8/2015                                                 2 

                          ACH CREDIT INSTRUCTIONS 
                          For Unemployment Insurance Tax Payments Only 
 
  Contact your bank to determine what ACH origination services it offers. 
   Allow your financial institution at least 30 days prior to the first payment due 
   date for initial setup. 
    
  Your bank must transmit your payment to the Idaho State Treasurer using the 
   TXP addenda record. See page 3 for TXP conventions. Contact the Idaho 
   Department of Labor to receive the bank account information. 
    
  At least one business day prior to the payment due date, contact your bank to 
   initiate transmission of credit and addenda information to the state 
   treasurer's account. 
 
   Payments made by ACH/EFT must be in the state treasurer's bank account on or 
   before the due date. Exception: When a payment due date falls on a weekend or 
   legal holiday the payment is due the next business day. 
 
    Idaho Unemployment Insurance Tax Payment Contact 
 
    Agency and Tax               Contact Number                        Mailing Address 
    Type Code 
   Department of Labor           Phone: (208) 332-3570 x3164           Attn: Accounting 
 (Unemployment insurance: 13090) Fax: (208) 334-6300                   317 W. Main St. 
                                                                Boise, ID 83735-0610 
 
Idaho Department of Labor        5/8/2015                                           3 

                          ACH TXP Addenda Record 
                          For Unemployment Insurance Tax Payments Only 
 
         TXP              Data Element Descriptions      Number of                Contents 
  Number                  * * ACH TXP Addenda Record * * Bytes 
                               Segment Identifier        3                        “TXP” 

        TXP01             Employer Account Number        1/15                     (10 digits) 

        TXP02             Tax Payment Type Code          1/5                      Numeric 

        TXP03             (Tax period End) Date          6/61                     YYMMDD 
        TXP04                    Amount Type             1                        “T” 
        TXP05                    Amount                  1/10                     $$$$$$$$¢¢ 
        TXP02                  Segment Terminator        1                        “\” 
 
  TXP01  Employer Account Number        0123456789 
                                        
  TXP02  Tax Payment Type Code          13090 (Unemployment Insurance) 
                                        
  TXP03  (Tax Period End) Date          June 30, 2006 
                                        
  TXP04  Amt Type (Tax Info ID Number)  T 
                                        
  TXP05  Tax Amount                     $7439.86 
 
                          Example of formatted State of Idaho TXP addenda record: 
 
 Department of Labor:          TXP*0123456789*13090*060630*T*0000743986\ 

Idaho Department of Labor               5/8/2015                                              4