Can't pay your 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 your penalties for any unpaid taxes.
Use our penalty and interest estimator to calculate what you may owe for certain tax types.
Methods of payment
We accept cash, checks, money orders, and credit cards.
You can pay in person at our Boise office or at our other offices. (Please don't 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.
Making payments online
Our electronic payments page, tax.idaho.gov/epay, links you to our secure payment portals and describes options and requirements.
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 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
- agree to avoid any future tax debts
You'll need to complete a combined Form 40PA/FS (Idaho Payment Agreement Request and Financial Statement).
We may ask you to complete a comprehensive financial statement.
Your proposed payment amount will be evaluated. You'll receive a Payment Agreement letter when you're approved. Our letter of approval is required in order to avoid collection action.
