Idaho B22B — (12/14) is a form issued by the Idaho State Tax Commission. It is a certificate of withholding tax exemption for wages and salaries paid to nonresident individuals. This form is used by employers to certify that an individual is a nonresident of Idaho. There are two types of Idaho B22B — (12/14): Form B22B-1 and Form B22B-2. Form B22B-1 is used to certify an individual’s status as a nonresident for the current taxable year, and Form B22B-2 is used to certify an individual’s status as a nonresident for a prior taxable year. Both forms must be completed and signed by the nonresident before wages and salaries are paid.