 | Website | https://tax.idaho.gov/ |
| Where’s My Refund | https://idahotap.gentax.com/tap?Link=Refund | |
| ID Information for Tax Pros | https://tax.idaho.gov/m-taxpros.cfm | |
| ERO Assistance | (208) 332-6632 | |
Taxpayer Assistance | (800) 972-7660(208) 334-7660 (Boise area only)E-mail: [email protected] | |
Where’s My Refund | (888) 228-5770(208) 364-7389 (Boise area only) |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – Idaho does not currently mandate electronic filing for individual returns. Individual income tax returns can be e-filed or filed by mail to the address below.
E-File Registration Requirements – Acceptance in the Idaho e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and two prior tax years
State Only Return Requirements – Idaho state returns can be filed with the federal return or sent state-only through the Federal/State Electronic Filing Program.
Amended Returns – Idaho will accept electronically filed amended returns. To mark an Idaho Form 40 as an amended return, from the main menu of the Idaho return select ID Amended Return and indicate the reason for making the amendment.
Electronic Signatures – Idaho does not permit a taxpayer to sign by using a signature pad. Currently, Keystone Tax Solutions Pro does not support electronic signatures on Idaho forms.
General Tax Return Information
Due Date – Individual Returns– April 15, or same as IRS
Extensions – To receive an automatic six-month extension, the taxpayer needs to pay either an estimate of 80 percent of the current year tax liability or 100 percent of what the taxpayer paid for state income taxes the previous year. If the taxpayer needs to make a payment to avoid a penalty, file Form 51, Estimated Payment of Idaho Income Tax. Form 51 is available in the program and can be accessed from the main menu of the Idaho tax return by selecting Penalties, Interest & Estimated Tax > Idaho Estimated Payments Coupon.
Driver’s License/Government Issued Photo Identification: Idaho does not require this information to file the tax return. Providing the information will help identify the taxpayer’s identity and can prevent unnecessary delays in tax return processing. To enter Identification Information, from the main menu of the Idaho return select Personal Information > Driver’s License Information.
Filing Status Information
Idaho requires the same filing status used on the federal return.
Residency Status Information for Idaho Returns
Residents: Residents are individuals who consider themselves to be an Idaho resident even if the individual currently lives outside Idaho but intends to return. A resident is also an individual who maintains a home in Idaho and spends more than 270 days in Idaho during the year.
Part-year resident: A part-year resident is a person who moved into Idaho during the year intending to become an Idaho resident or moved out of Idaho with the intent of giving up Idaho residency.
Nonresidents: Nonresidents are individuals whose permanent home is outside of Idaho all year.
American Indian: An American Indian must file an Idaho tax return unless (1) the individual is an enrolled member of an Indian tribe, (2) the individual lived on the reservation established for that tribe, and (3) all income was earned on that reservation.
Military Personnel/Military Spouses
Residents: A member of the military who is an Idaho resident must report all income no matter where he or she is stationed, including military pay. If the taxpayer was an Idaho resident when entering the service, he or she remains an Idaho resident until a new domicile is established. All pay received for active duty military service, to the extent it is included in federal AGI, is subtracted from income on Form 140.
Nonresidents: A member of the military who is not an Idaho resident, but is stationed in Idaho, is not subject to Idaho tax on military pay, but must report any other income earned in Idaho.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – Idaho does not currently mandate electronic filing for business returns. Business returns can be e-filed or filed by mail to the address below.
Business Return General Information
Idaho currently supports electronic filing for business returns for the current year and two prior years.
Due Dates for Idaho Business Returns
Corporations – April 15 – Returns, except farmers’ cooperatives, are due by the 15th day of the fourth month following the close of the taxable year. Returns for farmers’ cooperatives are due on the 15th day of the ninth month following the close of the taxable year.
S-Corporations – April 15 – Returns are due by the 15th day of the fourth month following the close of the taxable year.
Partnerships – April 15 – Returns are due by the 15th day of the fourth month following the close of the taxable year.
Fiduciary & Estate – April 15 – Returns are due by the 15th day of the fourth month following the close of the taxable year.
If the last day for filing any return falls on a Saturday, Sunday or legal holiday, the return is on time if it is filed on the next work day.
Business Extensions
Corporation – An automatic six-month extension of time to file is granted until 6 months after the original due date of the return. If the Idaho Corporation Income Tax Return, Form 41 is filed within the automatic extension period, but less than 80% of the current year tax liability or 100% of the total tax paid last year was paid by the original due date, an extension penalty will apply.
If the taxpayer is filing the return after the original due date but needs to make a payment, this payment should be submitted on Form 41ES – Estimated Tax Payment/Extension of Time Payment Idaho Business Income Tax and mailed it to the address on the form. To access the Form 41ES, from the main menu of the Idaho Corporation return select Form 41EXT (Extension) and enter the amount of the payment to be made.
S-Corporation – An automatic six-month extension of time to file is granted until 6 months after the original due date of the return. If the Idaho S Corporation Income Tax Return, Form 41S is filed within the automatic extension period, but less than 80% of the current year tax liability or 100% of the total tax paid last year was paid by the original due date, an extension penalty will apply.
If the taxpayer is filing the return after the original due date but needs to make a payment, this payment should be submitted on Form 41ES – Estimated Tax Payment/Extension of Time Payment Idaho Business Income Tax and mailed it to the address on the form. To access the Form 41ES, from the main menu of the Idaho S Corporation return, select Form 41EXT (Extension) and enter the amount of the payment to be made.
Partnership – An automatic six-month extension of time to file is granted until 6 months after the original due date of the return. If the Idaho Partnership Return of Income, Form 65 is filed within the automatic extension period, but less than 80% of the current year tax liability or 100% of the total tax paid last year was paid by the original due date, an extension penalty will apply.
If the taxpayer is filing the return after the original due date but needs to make a payment, this payment should be submitted on Form 41ES – Estimated Tax Payment/Extension of Time Payment Idaho Business Income Tax and mailed it to the address on the form. To access the Form 41ES, from the main menu of the Idaho Partnership return select Form 41EXT (Extension) and enter the amount of the payment to be made.
Fiduciary – An automatic six-month extension of time to file is granted until 6 months after the original due date of the return. If the Idaho Fiduciary Income Tax Return, Form 66 is filed within the automatic extension period, but less than 80% of the current year tax liability or 100% of the total tax paid last year was paid by the original due date, an extension penalty will apply.
If the taxpayer is filing the return after the original due date but needs to make a payment, this payment should be submitted on Form 41ES – Estimated Tax Payment/Extension of Time Payment Idaho Business Income Tax and mailed it to the address on the form. To access the Form 41ES, from the main menu of the Idaho Fiduciary return select Form 41EXT (Extension) and enter the amount of the payment to be made.
Amended Business Returns:
Idaho Amended Business Returns can be e-filed.
Corporation – Idaho supports electronic filing for Amended Returns. There is no separate form for an amended return. The Taxpayer should check in the header of Form 41 that the return is an Amended Return. The amended return information can be accessed in the program from the main menu of the Idaho return by selecting the Heading Information Menu > Amended Return where the return can be marked as an amended return. After marking the return as an amended return, the Taxpayer will also need to select one of the reason codes for the amendment.
S-Corporation – Idaho supports electronic filing for Amended Returns for S-Corporations. There is no separate form for an amended return. The Taxpayer should check in the header of Form 41S that the return is an Amended Return. The amended return information can be accessed in the program from the main menu of the Idaho return by selecting the Heading Information Menu > Amended Return where the return can be marked as an amended return. After marking the return as an amended return, the Taxpayer will also need to select one of the reason codes for the amendment.
Partnership – Idaho supports electronic filing for Amended Returns for Partnership returns. There is no separate form for an amended return. The Taxpayer should check in the header of Form 65 that the return is an Amended Return. The amended return information can be accessed in the program from the main menu of the Idaho return by selecting the Heading Information Menu > Amended Return where the return can be marked as an amended return. After marking the return as an amended return, the Taxpayer will also need to select one of the reason codes for the amendment.
Fiduciary – Idaho supports electronic filing for Amended Returns for Fiduciary returns. There is no separate form for an amended return. The Taxpayer should check in the header of Form 66 that the return is an Amended Return. The amended return information can be accessed in the program from the main menu of the Idaho return by selecting Heading Information Menu > Amended Return where the return can be marked as an amended return. After marking the return as an amended return, the Taxpayer will also need to select one of the reasons for the amendment.
Mailing Addresses
All Original and Amended Individual Returns that are not e-filed should be mailed to the following address:
Idaho State Tax Commission
PO Box 56
Boise, ID 83756-0056.
Delivery Service Physical Address:
Idaho State Tax Commission
800 Park Blvd Plaza IV
Boise, ID 83712-7742
Business Mailing Addresses
All Original and Amended business returns that are not e-filed should be mailed to the following address:
Idaho State Tax Commission
PO Box 56
Boise, ID 83756-0056.
Delivery Service Physical Address:
Idaho State Tax Commission
800 Park Blvd Plaza IV
Boise, ID 83712-7742
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.