Due Dates

To avoid costly interest and penalties, you must file your taxes on time. Missing a filing deadline can also delay or cause you to lose a refund that may be owed to you.

Note: Many of our forms for permit-based taxes are printed with confidential account information. As a result, those forms are mailed to account holders and aren’t available to print from our website.

Amusement device

The Form 3550 is due on July 1 of each year.

Beer tax

The beer tax return is Form 1650. If you file monthly, it's due the 15th of the month following the tax period (e.g. October's return is due November 15). If you file quarterly, it's due the 15th of the month following the end of a quarter. For example, the 1st quarter report is due April 15.

Cigarette tax

The Form 1550 is a monthly return. It's due the 20th of the month following the tax period (e.g. October's return is due November 20).

You can comply with the federal PACT Act by filing your cigarette tax return (Form 1550) by the 10th of the month.

Fuels tax

The Form 1450 for distributors is a monthly return. It's due the last day of the month following the tax period (e.g. October's return is due November 30).

IFTA

IFTA licensees operating in Idaho must file a Form 3150 report quarterly on the last day of month following the end of a quarter. For example, the 1st quarter report is due April 30. You can e-file your IFTA return online.

Income tax (businesses)

Your tax return is due 3 1/2 months after the close of a tax period. For example, a return for a tax year ending December 31 is due April 15. You may be able to e-file (for a fee) via these companies.

Income tax (individuals)

Your tax return is due 3 1/2 months after the close of a tax year. For example, a return for a tax year ending December 31 is due April 15. You may be able to e-file (for free) via these companies.

Property tax

The Tax Commission doesn’t collect property tax. However, taxpayers should be aware of the due dates for the following tax programs:

• Applications for the Property Tax Deferral program must be filed with your county assessor’s office by April 15 each year.
• To qualify for a homeowner’s exemption, you must own and occupy your home before April 15, and you must file an application with your county assessor’s office by April 15.
• For the Property Tax Reduction program (commonly known as “circuit breaker”), you must file an application with your county assessor between Jan. 1 and April 15 each year, even when you haven’t moved or changed ownership.

For more information, see homeowners and property tax.

Sales tax

The sales tax report is Form 850. If you file monthly, it's due the 20th of the month following the tax period (e.g. October's return is due November 20). If you file quarterly, it's due the 20th of the month following the end of a quarter. For example, the 1st quarter report is due April 20.

Here's a chart of the due dates for sales and withholding.

You can e-file your sales tax return online.

Tobacco tax

The Form 1350 is a monthly return due the 20th of the month following the tax period (e.g. October's return is due November 20).

You can comply with the federal PACT Act by filing your tobacco tax return (Form 1350) by the 10th of the month.

Travel & Convention and GBAD

Your report is the Form 1150 (for Travel & Convention) or Form 1250 (for GBAD). If you file monthly, your return is due the 20th of the month following the tax period (e.g. October's return is due November 20). If you file quarterly, it's due the 20th of the month following a quarter-end. For example, the 1st quarter report is due April 20.

Here's a chart of the due dates for sales-related taxes such as these.

You can e-file your return online.

Wine tax

The wine tax return is Form 1752. If you file monthly, it's due the 15th of the month following the tax period (e.g. October's return is due November 15). If you file quarterly, it's due the 15th of the month following the end of a quarter. For example, the 1st quarter report is due April 15.

Withholding (for income tax)

The withholding payment voucher is Form 910. If you file monthly, the payment is due the 20th of the month following the tax period (e.g. October's return is due November 20). If you file quarterly, it's due the last day of month following the end of a quarter. For example, the 1st quarter is due April 30.

Here's a chart of the due dates for sales and withholding.

You can e-file your withholding online.

Withholding accounts must also file Form 967 and W-2s and/or 1099s with Idaho withholding. These are due the last day of February, whether you're filing electronically or by paper. You can e-file your W-2s and 1099s online.

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Last updated Sept. 28, 2011