Navigation
Form Specifications
| Fact Name | Description |
|---|---|
| Governing Laws | The Idaho WH-5 form is governed by Idaho Code sections 54-1904A and 63-3624(g). |
| Filing Deadline | This form must be filed with the Idaho State Tax Commission within 30 days after a contract is awarded. |
| Contractor Information | Contractor details required include name, address, and federal EIN. |
| Contract Amount | The form requires the total amount of the public works contract to be reported. |
| Subcontractor Details | Information about all subcontractors must be provided, including their names and addresses. |
| Suppliers Reporting | Major suppliers of materials and equipment must be reported, including how sales or use tax was paid. |
| Authorized Signature | An authorized signature is required to validate the submission of the form. |
Other PDF Templates
Idaho W4 Form - Individuals must adhere to the deadlines outlined for compliance with state regulations.
Idaho Medical Board - Make certain your professional interests and specialties are clearly outlined.
Creating an informed choice regarding your medical power of attorney documentation is crucial in ensuring your health decisions are honored when you cannot express them.
How Many Allowances to Claim - Interest may accrue on payments that are not made by the due date.
Common mistakes
Filling out the Idaho WH-5 form can seem straightforward, but many individuals make common mistakes that can lead to delays or complications. One frequent error occurs when the contractor’s name and address are not filled out correctly. This section is critical because it identifies who is responsible for the contract. If the name is misspelled or the address is incomplete, the Tax Commission may have difficulty processing the report.
Another common mistake involves the Federal Employer Identification Number (EIN). Some people either forget to include it or input an incorrect number. The EIN is essential for tax purposes, and any discrepancies could lead to issues with tax reporting. Double-checking this number can save time and prevent unnecessary follow-up.
In the section regarding subcontractors, individuals often neglect to provide complete details. Missing information about the subcontractor's name, address, or the description of work can lead to incomplete submissions. Each subcontractor should be clearly identified to ensure compliance with reporting requirements.
Many filers also overlook the amount of the contract and the amounts for subcontractors. This information is crucial for the Tax Commission to assess the financial aspects of the project. Errors in this section can result in miscalculations and potential audits. It’s essential to ensure that all monetary figures are accurate and clearly stated.
Additionally, some individuals fail to indicate how sales or use tax was paid for materials and supplies. This section must be completed accurately to comply with Idaho tax regulations. If tax was not paid to suppliers, it’s important to note how it will be reported under the permit number. Missing this information can lead to penalties.
Finally, many people forget to provide a proper authorized signature at the end of the form. This signature is a legal requirement, confirming that the information provided is accurate and complete. Without it, the form is considered invalid, and the submission may be rejected. Always ensure that the signature is included and that the name is printed clearly beneath it.
Your Questions, Answered
-
What is the Idaho WH-5 form?
The Idaho WH-5 form is a Public Works Contract Report required by Idaho Code sections 54-1904A and 63-3624(g). It must be filed with the Idaho State Tax Commission within 30 days after a public works contract is awarded.
-
Who is required to file the WH-5 form?
All public bodies that award public works contracts must file the WH-5 form. Additionally, contractors who receive these contracts are also responsible for ensuring that the form is completed and submitted on time.
-
What information is needed to complete the WH-5 form?
Key information includes:
- Contract awarded by (public body and address)
- Contract awarded to (contractor’s name and address)
- Federal Employer Identification Number (EIN)
- Project details, including start and completion dates
- Details of subcontractors and major suppliers
-
When is the WH-5 form due?
The form must be submitted within 30 days after the public works contract is awarded. Timely submission is crucial to avoid penalties.
-
What happens if the WH-5 form is not filed on time?
Failure to file the WH-5 form within the specified timeframe may result in penalties or fines imposed by the Idaho State Tax Commission. It is important to adhere to the deadline to maintain compliance.
-
Can subcontractors be reported on the WH-5 form?
Yes, subcontractors must be reported on the WH-5 form. Detailed information about each subcontractor, including their name, address, and the amount of the subcontract, should be included.
-
What information is required for major suppliers?
For major suppliers, the form requires the name, Federal EIN, total value of materials and equipment purchased, and how sales or use tax was paid. This information helps ensure transparency in project financing.
-
Where should the completed WH-5 form be submitted?
The completed form should be mailed to the Idaho State Tax Commission at PO Box 36, Boise ID 83722-2210. Ensure it is sent to the correct address to avoid processing delays.
-
How can I get assistance with the WH-5 form?
If you need help or have questions regarding the WH-5 form, you can contact the Idaho State Tax Commission at (208) 334-7618. Alternatively, you can send an email to Contractdesk@tax.idaho.gov for further assistance.
Dos and Don'ts
When filling out the Idaho WH-5 form, attention to detail is crucial. Here are some key dos and don’ts to keep in mind:
- Do ensure that all required fields are completed accurately. Missing information can delay processing.
- Do include the correct Federal Employer Identification Number (EIN) for both the contractor and any subcontractors.
- Do submit the form within the 30-day deadline after the contract is awarded to avoid penalties.
- Do double-check the amounts listed for contracts and subcontracts for accuracy.
- Don't leave any sections blank. If certain information is not available, indicate when it will be provided.
- Don't forget to sign the form. An unsigned form will not be processed.
Following these guidelines will help ensure a smooth submission process for your Idaho WH-5 form.
Documents used along the form
The Idaho WH-5 form is essential for reporting public works contracts to the Idaho State Tax Commission. When filling out this form, several other documents may also be necessary to ensure compliance with state regulations. Below is a list of commonly used forms and documents that often accompany the Idaho WH-5.
- Idaho Public Works Contractor License: This license is required for contractors to legally perform public works projects in Idaho. It verifies that the contractor meets state requirements.
- Federal Employer Identification Number (EIN): This number is assigned by the IRS and is necessary for tax reporting purposes. It identifies the business entity for federal tax obligations.
- Idaho Sales/Use Tax Permit: Contractors must obtain this permit to collect sales tax on taxable sales. It also allows them to report and remit use tax on items purchased for the project.
- Idaho Withholding Tax Permit: This permit is required if the contractor has employees. It allows for the withholding of state income tax from employee wages.
- Subcontractor Agreements: These agreements outline the terms between the main contractor and any subcontractors involved in the project. They should detail the scope of work, payment terms, and responsibilities.
- Motor Vehicle Bill of Sale: This form is crucial for documenting the sale of a vehicle, providing proof of purchase and ensuring a smooth transfer of ownership, which can be accessed via legalpdf.org.
- Supplier Invoices: Invoices from suppliers document the materials and equipment purchased for the project. They are crucial for tax reporting and verifying expenses.
- Project Plans and Specifications: These documents provide detailed descriptions of the work to be performed. They help ensure that all parties understand the project requirements.
- Insurance Certificates: Contractors must provide proof of insurance coverage, which protects against potential liabilities during the project.
- Payment Applications: These forms are used to request payment for work completed. They help track financial transactions and ensure timely payments.
- Change Orders: If there are any changes to the original contract, change orders document these modifications. They are essential for maintaining clear communication and agreement between parties.
Using the Idaho WH-5 form along with these additional documents helps ensure compliance with state laws and smooth project execution. Always keep records organized and accessible to facilitate reporting and communication with the Idaho State Tax Commission.
Detailed Instructions for Filling Out Idaho Wh 5
Completing the Idaho WH-5 form is an important step after being awarded a public works contract. This form must be submitted to the Idaho State Tax Commission within 30 days of the contract award. Follow the steps below to ensure that you fill out the form correctly and completely.
- Start by entering the Reference Number. This is for state use only.
- Provide the name and address of the public body that awarded the contract.
- Fill in the contractor’s name and address.
- Indicate the state of incorporation and provide the Federal Employer Identification Number (EIN).
- Enter the date you qualified to do business in Idaho.
- Check the appropriate box to indicate your business structure: Sole proprietorship, Partnership, Corporation, or LLC.
- If applicable, provide the sole proprietor’s Social Security number.
- Fill in your Idaho sales/use tax permit number and Idaho withholding tax permit number.
- Enter the awarding agency project number and the amount of the contract.
- Describe the work to be performed and provide the location.
- Input the scheduled project start date and the completion date.
- If you don’t have all subcontractor information available, indicate when it will be provided.
- For each subcontractor, provide their name, address, city, state, ZIP, and description of work.
- Include the Federal EIN, public works contractor number, and amount of subcontract for each subcontractor.
- List major suppliers of materials and supplies, including their name, Federal EIN, total value, address, and phone number.
- Indicate how sales or use tax was paid for each supplier.
- If tax was not paid to suppliers but will be reported under your permit number, indicate the period of return.
- Sign the form, print your name, and provide your phone number and date.
- Mail the completed form to the Idaho State Tax Commission at PO Box 36, Boise ID 83722-2210.
After completing the form, double-check all entries for accuracy. This will help prevent any delays in processing. If you have questions, reach out to the Idaho State Tax Commission for assistance.
Document Example
Idaho State Tax Commission
Idaho Code sections
Ref. No. (State use only)
Contract awarded by (public body and address)
Contract awarded to (contractor’s name and address)
State of incorporation |
Federal Employer Identiication Number (EIN) |
|
Date qualifed to do business in Idaho |
||
|
|
|
|
|
|
Business operates as |
|
|
|
|
Public Works contractor license number |
Sole proprietorship |
Partnership |
Corporation |
LLC |
|
|
|
|
|
|
|
|
Sole proprietor’s Social Security number |
|
Idaho sales/use tax permit number |
|
Idaho withholding tax permit number |
|
|
|
|
|
|
|
Awarding agency project number |
|
|
|
|
Amount of contract |
|
|
|
|
|
$ |
|
|
|
|
|
|
Description and location of work to be performed |
|
|
|
||
Project Dates
Scheduled project start date: _______________________ Completion date: ____________________________
If the following information is not available at this time, please indicate date it will be: ____________________________
all subcontractors
Name
Address
City, State, ZIP
Description of work
Name
Address
City, State, ZIP
Description of work
|
|
Federal EIN |
||
|
|
Public works contractor number |
||
|
|
|
Amount of subcontract |
|
LLC |
Corporation |
|||
|
||||
Sole proprietorship |
Partnership |
$ |
||
|
|
Federal EIN |
||
|
|
|||
|
|
Public works contractor number |
||
|
|
|
Amount of subcontract |
|
LLC |
Corporation |
|||
Sole proprietorship |
Partnership |
$ |
||
Name |
|
|
Federal EIN |
|
|
|
|
|
|
Address |
|
|
Public works contractor number |
|
|
|
|
|
|
City, State, ZIP |
LLC |
Corporation |
Amount of subcontract |
|
|
Sole proprietorship |
Partnership |
$ |
|
Description of work |
|
|
|
|
|
|
|
|
|
Name |
|
|
Federal EIN |
|
|
|
|
|
|
Address |
|
|
Public works contractor number |
|
|
|
|
|
|
City, State, ZIP |
LLC |
Corporation |
Amount of subcontract |
|
|
Sole proprietorship |
Partnership |
$ |
|
Description of work |
|
|
|
|
EFO00168
all subcontractors (continueD)
Name
Address
City, State, ZIP
Description of work
Name
Address
City, State, ZIP
Description of work
Name
Address
City, State, ZIP
Description of work
|
|
Federal EIN |
|
|
|
Public works contractor number |
|
|
|
|
Amount of subcontract |
LLC |
Corporation |
||
Sole proprietorship |
Partnership |
$ |
|
|
|
Federal EIN |
|
|
|
||
|
|
Public works contractor number |
|
|
|
|
Amount of subcontract |
LLC |
Corporation |
||
Sole proprietorship |
Partnership |
$ |
|
|
|
Federal EIN |
|
|
|
||
|
|
Public works contractor number |
|
|
|
|
Amount of subcontract |
LLC |
Corporation |
||
Sole proprietorship |
Partnership |
$ |
|
suPPliers
Use the space below to report major suppliers of materials and supplies; items removed from inventory; equipment purchased, rented,
or leased for use in project; materials provided by government agency. Please indicate how sales or use tax was paid.
Name |
Federal EIN |
Total value |
|
|
|
$ |
|
|
Address |
|
Materials and equipment purchased and used |
|
||
|
|
|
|
|
|
City, State, ZIP |
Phone |
Tax paid to supplier |
Tax paid to state* |
No tax paid |
|
|
|
||||
|
|
|
|
|
|
Name |
|
Federal EIN |
|
Total value |
|
|
|
|
|
$ |
|
Address |
|
Materials and equipment purchased and used |
|
||
|
|
|
|
|
|
City, State, ZIP |
Phone |
Tax paid to supplier |
Tax paid to state* |
No tax paid |
|
|
|
||||
|
|
|
|
|
|
Name |
|
Federal EIN |
|
Total value |
|
|
|
|
|
$ |
|
Address |
|
Materials and equipment purchased and used |
|
||
|
|
|
|
|
|
City, State, ZIP |
Phone |
Tax paid to supplier |
Tax paid to state* |
No tax paid |
|
|
|
||||
|
|
|
|
|
|
Name |
|
Federal EIN |
|
Total value |
|
|
|
|
|
$ |
|
Address |
|
Materials and equipment purchased and used |
|
||
|
|
|
|
|
|
City, State, ZIP |
Phone |
Tax paid to supplier |
Tax paid to state* |
No tax paid |
|
|
|
||||
|
|
|
|
|
|
*If tax was not paid to suppliers but was or will be reported as “items subject to use tax” under your permit number, indicate period of return on which payment was or will be reported: _______________________________________
If tax was paid to a state other than Idaho, name state next to “total value” box(es) above. If tax is due and has not previously been reported, attach payment to this form. if you need more room, please photocopy this page.
SIGN |
Authorized signature |
Print name |
Phone number |
Date |
HERE
File with the Idaho State Tax Commission, PO Box 36, Boise ID
For more information, call (208)
EFO00168p2
Misconceptions
The Idaho WH-5 form is an essential document for reporting public works contracts to the Idaho State Tax Commission. However, several misconceptions may lead to confusion among contractors and public bodies. Below is a list of common misconceptions and clarifications regarding the Idaho WH-5 form.
- It is optional to file the Idaho WH-5 form. This form is mandatory for all public works contracts awarded in Idaho and must be filed within 30 days of contract award.
- Only the contractor needs to file the form. Both the awarding agency and the contractor are responsible for ensuring that the form is completed and submitted accurately.
- The form can be filed at any time. Timeliness is critical. The form must be submitted within 30 days after the contract is awarded, or penalties may apply.
- All subcontractors are not required to be reported. Detailed information about all subcontractors involved in the project must be included in the form, including their names and addresses.
- Only the total contract amount needs to be reported. The Idaho WH-5 form requires a breakdown of amounts for each subcontractor as well as details about suppliers and equipment used.
- Tax payment details are not necessary. The form requires information on how sales or use tax was paid, ensuring compliance with tax regulations.
- The Idaho WH-5 form is the same for all types of contractors. Different types of business structures (e.g., LLC, corporation, sole proprietorship) have specific requirements that must be accurately reflected on the form.
- Filing the form is a one-time requirement. Each new public works contract requires a separate Idaho WH-5 form to be filed, regardless of previous submissions.
Understanding these misconceptions is crucial for compliance and to avoid potential penalties. Ensure that all required information is accurate and submitted on time to the Idaho State Tax Commission.