“What if I can't pay my income tax?”

You should always file your return on time and pay as much as you can when you file. Filing on time will reduce the penalty for any unpaid tax.

Payment agreements

If you can't pay your income tax, you may qualify for a payment agreement, which requires a state tax lien being placed on your property to protect the state’s interest.

Our one-time electronic payment agreement program allows you to make extended monthly payments. To be eligible, you must be up to date on filing all other tax returns and payments, and must agree to avoid any debts.

You'll need to complete a Form 40PA, Idaho Payment Agreement Request. We may then ask you to complete a financial statement, and your proposed payment amount will be evaluated before being approved. You'll receive a Payment Agreement letter when you're approved. To avoid collection action you must receive a letter of approval from us.

Methods of payment

• We accept cash, checks, money orders, and credit cards. You can pay in person at our Boise office, or leave payments in the drop boxes at our other offices. Please do not leave cash in a drop box. We accept e-check and credit card payments online. The credit cards we accept are: Discover, Visa, MasterCard, and American Express.
• Make a credit/debit card or e-check payment. A convenience fee will be charged for the following services:
  • 3% per credit/debit card transaction
  • $5 per e-check
• Pay by ACH Debit on this website. ACH (Automated Clearing House) is a nationwide network used by the Federal Reserve to handle electronic payments. To use ACH Debit, you must first enroll with our third party vendor. With ACH Debit:
  • The service is free.
  • You schedule your payment and authorize the state to take money from your bank account.
  • You can schedule your payment up to 90 days in advance but no later than 3:45 p.m. MST on the business day before payment is due.
  • To sign up, visit our service provider online. From there, you can also make any changes to your existing account.
• Pay with ACH Credit. For ACH Credit, you complete a request to receive our bank payment format. With this information, you set up the transaction at your bank. You tell your bank how much money to send the state to pay your taxes. ACH Credit fees vary, depending upon your bank.
  
  Fax the completed form to us at (208) 334-7625 or email it to us. We'll fax or email you our bank payment format, called Tax Payment Addenda Record. Take the Tax Payment Addenda Record to your bank and request ACH Credit setup.