Form WH-5 at a glance
What it is: Form WH-5 is the Public Works Contract Report.
Where and when to file: File with the Idaho State Tax Commission, PO Box 36, Boise ID 83722-0410.
A filled-in Form WH-5 example: a contractor reports a school repair contract
How to fill out Form WH-5, box by box
Contract awarded by
Under Contract awarded by, enter the public body and address.
Contract awarded to
Under Contract awarded to, enter the contractor's name and address.
Enter the State of incorporation, the Federal Employer Identification Number (EIN) and the Date qualified to do business in Idaho.
Business operates as
Enter the Public works contractor license number and, under Business operates as, mark Sole Proprietorship, Partnership, Corporation or LLC.
For a Sole Proprietorship, enter the Sole proprietor's Social Security number. Enter the Idaho sellers permit number and the Idaho withholding tax permit number.
Awarding agency project number and amount of contract
Enter the Awarding agency project number and the Amount of contract.
Description and location of work to be performed
Enter the Description and location of work to be performed.
Project Dates
Under Project Dates, enter the Scheduled project start date and the Completion date.
If the information under All Subcontractors isn't available at this time, enter the date it will be.
All Subcontractors
Under All Subcontractors, enter the Name, Federal EIN, Address, Public works contractor license number, City, State, ZIP Code, Amount of subcontract and Description of work.
Suppliers
Under Suppliers, list your major suppliers of materials, equipment, and supplies.
Include items removed from inventory and items provided to you by the government agency for use in this project.
Enter the Name, Federal EIN, Total value, Address, Materials and equipment purchased and used, City, State, ZIP Code and Phone number.
Select how sales or use tax was paid: Tax paid to supplier, Tax paid to state* or No tax was paid.
Items subject to use tax
For Tax paid to state*, if you're reporting any untaxed materials, equipment, or supplies as “items subject to use tax” on your Idaho return, provide the period when you did or will report it.
If you paid tax to a state other than Idaho, write the state name next to the “total value” boxes.
For any tax due that you haven't reported yet, include payment with this form.
Sign Here
Under Sign Here, add the Authorized signature, Print name, Phone number and Date.
More rules for Form WH-5
You can make copies of this form if you need more room.
Common questions about Form WH-5
Is there a deadline?
Contractors awarded Idaho public works contracts must submit this form to the Tax Commission within 30 days of receiving the award.
Where do I file it?
File with the Idaho State Tax Commission, PO Box 36, Boise ID 83722-0410.
Sources
[1] Form WH-5 (EFO00168 05-27-2020), Public Works Contract Report, Idaho State Tax Commission (the Official source link on this page).