Outline
The Idaho WH-5 form plays a crucial role in the management of public works contracts within the state. It serves as a reporting tool that ensures compliance with Idaho's tax laws, specifically under Idaho Code sections 54-1904A and 63-3624(g). When a public body awards a contract, it must submit this form to the Idaho State Tax Commission within 30 days. The form collects essential information, including the names and addresses of both the awarding public body and the contractor, along with the contractor's federal employer identification number (EIN) and business structure, whether it be a sole proprietorship, partnership, corporation, or LLC. Details about the contract, such as the amount and a description of the work, are also required. Additionally, the form includes sections for listing subcontractors and major suppliers involved in the project. This ensures that all parties are accounted for and that any applicable taxes are properly reported. By streamlining this process, the Idaho WH-5 form helps maintain transparency and accountability in public works projects across the state.
Sample - Idaho Wh 5 Form
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) |
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Date qualifed to do business in Idaho |
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Business operates as |
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Public Works contractor license number |
Sole proprietorship |
Partnership |
Corporation |
LLC |
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Sole proprietor’s Social Security number |
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Idaho sales/use tax permit number |
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Idaho withholding tax permit number |
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Awarding agency project number |
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Amount of contract |
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$ |
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Description and location of work to be performed |
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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
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Federal EIN |
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Public works contractor number |
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Amount of subcontract |
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LLC |
Corporation |
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Sole proprietorship |
Partnership |
$ |
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Federal EIN |
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Public works contractor number |
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Amount of subcontract |
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LLC |
Corporation |
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Sole proprietorship |
Partnership |
$ |
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Name |
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Federal EIN |
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Address |
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Public works contractor number |
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City, State, ZIP |
LLC |
Corporation |
Amount of subcontract |
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Sole proprietorship |
Partnership |
$ |
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Description of work |
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Name |
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Federal EIN |
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Address |
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Public works contractor number |
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City, State, ZIP |
LLC |
Corporation |
Amount of subcontract |
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Sole proprietorship |
Partnership |
$ |
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Description of work |
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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
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Federal EIN |
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Public works contractor number |
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Amount of subcontract |
LLC |
Corporation |
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Sole proprietorship |
Partnership |
$ |
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Federal EIN |
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Public works contractor number |
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Amount of subcontract |
LLC |
Corporation |
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Sole proprietorship |
Partnership |
$ |
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Federal EIN |
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Public works contractor number |
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Amount of subcontract |
LLC |
Corporation |
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Sole proprietorship |
Partnership |
$ |
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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 |
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$ |
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Address |
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Materials and equipment purchased and used |
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City, State, ZIP |
Phone |
Tax paid to supplier |
Tax paid to state* |
No tax paid |
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Name |
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Federal EIN |
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Total value |
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$ |
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Address |
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Materials and equipment purchased and used |
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City, State, ZIP |
Phone |
Tax paid to supplier |
Tax paid to state* |
No tax paid |
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Name |
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Federal EIN |
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Total value |
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$ |
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Address |
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Materials and equipment purchased and used |
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City, State, ZIP |
Phone |
Tax paid to supplier |
Tax paid to state* |
No tax paid |
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Name |
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Federal EIN |
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Total value |
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$ |
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Address |
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Materials and equipment purchased and used |
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City, State, ZIP |
Phone |
Tax paid to supplier |
Tax paid to state* |
No tax paid |
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*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
Form Information
| Fact Name | Details |
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| Governing Laws | This form is governed by Idaho Code sections 54-1904A and 63-3624(g). |
| Filing Deadline | The WH-5 form must be filed with the Idaho State Tax Commission within 30 days after the contract is awarded. |
| Information Required | Contractor details, contract amount, project dates, and subcontractor information are required on the form. |
| Submission Method | The completed form should be mailed to the Idaho State Tax Commission at PO Box 36, Boise ID 83722-2210. |
Detailed Guide for Filling Out Idaho Wh 5
After completing the Idaho WH-5 form, it must be submitted to the Idaho State Tax Commission within 30 days of the contract award. Ensure all information is accurate and complete before filing to avoid any delays or issues.
- Obtain the Idaho WH-5 form from the Idaho State Tax Commission website or office.
- Fill in the Ref. No. section for state use only.
- Provide the contract awarded by information, including the public body and address.
- Enter the contract awarded to details, including the contractor’s name and address.
- Include the state of incorporation and Federal Employer Identification Number (EIN).
- Indicate the date qualified to do business in Idaho.
- Specify the business type by checking the appropriate box (Sole proprietorship, Partnership, Corporation, LLC).
- Provide the sole proprietor’s Social Security number if applicable.
- Fill in the Idaho sales/use tax permit number and Idaho withholding tax permit number.
- Enter the awarding agency project number.
- State the amount of contract in dollars.
- Describe the work to be performed and its location.
- Fill in the scheduled project start date and completion date.
- If subcontractor information is not available, indicate the date it will be provided.
- List all subcontractors, including their name, address, city, state, ZIP, and description of work.
- For each subcontractor, provide the Federal EIN, public works contractor number, and amount of subcontract.
- Use the space provided to report 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, indicate the period of return for reporting use tax.
- Attach payment for any tax due that has not been previously reported.
- Sign the form in the designated area and print your name and phone number.
- Include the date of signing.
- File the completed form with the Idaho State Tax Commission at the provided address.
Obtain Answers on Idaho Wh 5
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What is the purpose of the Idaho WH-5 form?
The Idaho WH-5 form is designed to report all public works contracts to the Idaho State Tax Commission. This requirement is mandated by Idaho Code sections 54-1904A and 63-3624(g). By filing this form, contractors ensure compliance with state regulations regarding public works projects.
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When must the Idaho WH-5 form be filed?
This form must be submitted within 30 days after a public works contract is awarded. Timely filing is crucial to avoid penalties and ensure that all necessary information is reported to the Tax Commission.
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What information is required on the Idaho WH-5 form?
The form requires various details, including:
- Contract awarded by and to (including addresses)
- State of incorporation and Federal Employer Identification Number (EIN)
- Business type (e.g., Sole proprietorship, Corporation, LLC)
- Project details, including start and completion dates
- Information about subcontractors and suppliers
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Who is responsible for filing the Idaho WH-5 form?
The responsibility for filing lies primarily with the contractor awarded the public works contract. However, all subcontractors involved in the project must also provide their relevant information on the form.
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What happens if the Idaho WH-5 form is not filed on time?
Failure to file the form within the required timeframe may result in penalties or fines imposed by the Idaho State Tax Commission. It is essential to adhere to the deadlines to avoid any legal or financial repercussions.
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Can I submit additional information if I run out of space on the form?
Yes, if you need more room to provide details about subcontractors or suppliers, you can photocopy the relevant pages of the form. Ensure that all information is complete and accurate to facilitate processing.
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Where do I file the Idaho WH-5 form?
The completed form should be mailed to the Idaho State Tax Commission at the following address:
PO Box 36, Boise ID 83722-2210.If you have any questions, you can contact the Tax Commission at (208) 334-7618 or via email at [email protected].
Common mistakes
Filling out the Idaho WH-5 form can be a straightforward process, but many people make common mistakes that can lead to delays or complications. One frequent error is failing to submit the form within the required 30-day timeframe after the contract is awarded. This deadline is crucial, and missing it can result in penalties or additional scrutiny from the Tax Commission.
Another mistake often seen is incomplete information. Individuals may neglect to fill out all required fields, such as the contractor’s name, address, or the amount of the contract. Each piece of information is vital for processing the form accurately. Leaving sections blank can lead to delays in approval or even rejection of the submission.
Inaccurate data entry is also a common pitfall. For instance, people might incorrectly report the Federal Employer Identification Number (EIN) or the public works contractor license number. Such errors can cause confusion and may require resubmission of the form, wasting valuable time and resources.
Additionally, some individuals overlook the importance of including all subcontractors. The form requires detailed information about subcontractors, including their names and addresses. Failing to provide this information can result in non-compliance with Idaho regulations, which could have serious implications for the contractor.
Lastly, many people do not pay sufficient attention to the tax payment section. It is essential to indicate how sales or use tax was paid for materials and equipment. Omitting this information or providing incorrect details can lead to complications with tax reporting and compliance. Always double-check this section to ensure accuracy.
Documents used along the form
The Idaho WH-5 form is essential for reporting public works contracts to the Idaho State Tax Commission. Several other documents often accompany this form to ensure compliance and provide necessary information. Below is a list of these related forms and documents.
- Idaho Public Works Contractor License: This license is required for contractors to legally operate on public works projects in Idaho. It verifies that the contractor meets state requirements.
- Idaho Sales/Use Tax Permit: This permit allows businesses to collect sales tax on taxable sales. It is essential for contractors to report sales tax collected on materials and services.
- Idaho Withholding Tax Permit: Contractors must obtain this permit to withhold state income tax from employee wages. It ensures compliance with Idaho tax laws.
- Subcontractor Agreements: These documents outline the terms between the primary contractor and any subcontractors. They detail the scope of work, payment terms, and responsibilities.
- Supplier Invoices: Invoices from suppliers document the purchase of materials and equipment used in the project. They are necessary for tax reporting and expense tracking.
- Project Schedule: This document outlines the timeline for project milestones, including start and completion dates. It helps manage project expectations and deadlines.
- Change Orders: Change orders are used to document any modifications to the original contract. They detail the changes in scope, cost, and schedule.
- Payment Applications: These forms request payment for work completed. They are often submitted at various stages of the project to ensure timely payments to contractors and subcontractors.
- Insurance Certificates: Contractors must provide proof of insurance coverage for general liability and workers' compensation. This protects all parties involved in the project.
- Final Lien Waivers: These waivers are signed upon project completion, confirming that all payments have been made and that subcontractors and suppliers have been compensated.
Each of these documents plays a vital role in the management and reporting of public works contracts in Idaho. They help ensure transparency, compliance, and proper financial management throughout the project lifecycle.
Similar forms
The Idaho WH-5 form is essential for reporting public works contracts to the Idaho State Tax Commission. Several other documents serve similar purposes in various contexts. Below is a list of five documents that share similarities with the Idaho WH-5 form:
- IRS Form 1099-MISC: This form is used to report payments made to independent contractors and freelancers. Like the WH-5, it requires information about the contractor, including their name, address, and taxpayer identification number.
- State Contractor Registration Form: Many states require contractors to register before they can work on public projects. This form collects similar information, such as business structure and identification numbers, ensuring compliance with state regulations.
- Construction Contract Agreement: This document outlines the terms and conditions of a construction project. It includes details about the contractor, project scope, and payment terms, paralleling the WH-5's focus on contractor information and project specifics.
- Subcontractor Agreement: This agreement is between a general contractor and subcontractors. It typically includes similar information regarding the subcontractor's business details and the scope of work, akin to the subcontractor reporting required on the WH-5.
- Sales Tax Exemption Certificate: This document is used to claim exemption from sales tax for materials purchased for a specific project. It often requires the same identification information as the WH-5, ensuring that tax obligations are properly managed for public works projects.
Dos and Don'ts
Filling out the Idaho WH-5 form can seem daunting, but with careful attention to detail, the process can be straightforward. Here are some important dos and don’ts to consider while completing this form:
- Do ensure all required fields are filled out accurately. Missing information can lead to delays.
- Do double-check your Federal Employer Identification Number (EIN). This number is crucial for tax reporting.
- Do include a detailed description of the work to be performed. Clarity helps avoid misunderstandings.
- Do file the form within 30 days after the contract is awarded. Timeliness is essential for compliance.
- Don't leave any sections blank unless specifically indicated. If information is not available, provide an estimated date for when it will be.
- Don't forget to sign and date the form. An unsigned form may be considered incomplete.
By following these guidelines, you can help ensure that your Idaho WH-5 form is filled out correctly and submitted on time. This not only aids in compliance but also contributes to the smooth operation of your project.
Misconceptions
Understanding the Idaho WH-5 form is crucial for contractors involved in public works projects. However, several misconceptions can lead to confusion. Here are eight common misconceptions about this form:
- The WH-5 form is optional. Some believe that submitting the WH-5 form is not mandatory. In reality, Idaho law requires all public works contracts to be reported within 30 days of being awarded.
- Only large contractors need to file the WH-5 form. This is not true. All contractors, regardless of size, must file the form if they are awarded a public works contract.
- Filing the WH-5 form is the same as filing taxes. While both processes involve reporting to the Tax Commission, the WH-5 form specifically pertains to public works contracts and is separate from tax filings.
- The form can be filed at any time. Many think they can file the WH-5 form whenever they want. However, it must be submitted within 30 days of contract award to comply with state regulations.
- Subcontractors do not need to be listed. Some contractors assume they can omit subcontractors from the form. However, all subcontractors involved in the project must be reported.
- There is no penalty for late filing. This misconception can be costly. Late submissions can result in penalties or fines, making timely filing essential.
- The WH-5 form is only for construction projects. While it is commonly associated with construction, the form applies to all public works contracts, which can include a variety of services and projects.
- Once filed, no further action is needed. Some believe that submitting the WH-5 form is the end of their obligations. However, contractors must ensure that all information is accurate and update the Tax Commission if any changes occur.
By clearing up these misconceptions, contractors can better navigate the requirements of the Idaho WH-5 form and ensure compliance with state laws.
Key takeaways
Filling out the Idaho WH-5 form is a critical step in compliance with state regulations regarding public works contracts. Here are four key takeaways to consider:
- Timeliness is Essential: The form must be filed with the Idaho State Tax Commission within 30 days after the contract is awarded. Failure to meet this deadline may result in penalties.
- Comprehensive Information Required: The form requires detailed information about the contractor, including the contractor’s name, address, and federal Employer Identification Number (EIN), as well as the amount of the contract and a description of the work to be performed.
- Subcontractor Reporting: All subcontractors involved in the project must be reported on the form. This includes their names, addresses, and the amounts of their respective subcontracts.
- Tax Payment Documentation: The form includes sections to report major suppliers of materials and supplies. It is important to indicate how sales or use tax was paid for these materials, ensuring transparency and compliance with tax obligations.