Boundary integral equations are well suitable for the analysis of seismic waves propagation in unbounded domains. Formulations in elastodynamics are well developed. In contrast, for the dynamic analysis of viscoelastic media, there are very seldom formulations by boundary integral equations. In this Note, we propose a new and simple formulation of time harmonic viscoelasticity with the Zener model, which reduces to classical elastodynamics if a compatibility condition is satisfied by boundary conditions. Intermediate variables which satisfy the classical elastodynamic equations are introduced. It makes it possible to utilize existing numerical tools of time harmonic elastodynamics.