Proposed And Temporary Rules

The Idaho State Tax Commission proposes new or amended rules for the upcoming or current legislative session, and may also propose repealing existing rules. These proposed rules or changes are subject to approval by the Idaho Legislature.

Income

Docket no.	Rule(s) & description
35-0101-1201	130 — DEDUCTION OF CERTAIN RETIREMENT BENEFITS 140 — DEDUCTION FOR ENERGY EFFICIENCY UPGRADES 171 — IDAHO CAPITAL GAINS DEDUCTION-QUALIFIED PROPERTY 290 — TAX PAID BY PASS-THROUGH ENTITIES FOR OWNERS OR BENEFICIARIES -- ELECTION FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2011 AND BEFORE JANUARY 1, 2012 291 — TAX PAID BY PASS-THROUGH ENTITIES FOR OFFICERS, DIRECTORS, OWNERS, OR BENEFICIARIES-COMPUTATION OF IDAHO TAXABLE INCOME FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2012 714 — IDAHO INVESTMENT TAX CREDIT: CREDIT EARNED ON PROPERTY USED BOTH IN AND OUTSIDE IDAHO IN TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 1995 877 — BACKUP WITHHOLDING BY PASS-THROUGH ENTITIES
35-0101-1202	075 — TAX ON INDIVIDUALS, ESTATES, AND TRUSTS 105 — ADJUSTMENTS TO TAXABLE INCOME -- ADDITIONS REQUIRED OF ALL TAXPAYERS 108 — ADJUSTMENTS TO TAXABLE INCOME -- ADDITIONS REQUIRED ONLY OF INDIVIDUALS 121 — ADJUSTMENTS TO TAXABLE INCOME -- SUBTRACTIONS AVAILABLE ONLY TO INDIVIDUALS 253 — NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -- ADDITIONS REQUIRED IN COMPUTING IDAHO ADJUSTED INCOME 285 — S CORPORATIONS 286 — S CORPORATIONS OPERATING WITHIN AND WITHOUT IDAHO 710 — IDAHO INVESTMENT TAX CREDIT: IN GENERAL 719 — IDAHO INVESTMENT TAX CREDIT: PROPERTY TAX EXEMPTION IN LIEU OF 745 — CREDIT FOR QUALIFYING NEW EMPLOYEES: REVENUE-PRODUCING ENTERPRISE 746 — CREDIT FOR QUALIFYING NEW EMPLOYEES: CALCULATIONS USED TO DETERMINE THE CREDIT AND CREDIT CARRYOVER 747 — CREDIT FOR QUALIFYING NEW EMPLOYEES: NET INCOME OF A TRADE OR BUSINESS 748 — 748 — CREDIT FOR QUALIFYING NEW EMPLOYEES: RECORD-KEEPING REQUIREMENTS 771 — GROCERY CREDIT: TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 2007 810 — TIME FOR FILING INCOME TAX RETURNS

Docket no.

Rule(s) & description

35-0101-1201

130 — DEDUCTION OF CERTAIN RETIREMENT BENEFITS

140 — DEDUCTION FOR ENERGY EFFICIENCY UPGRADES

171 — IDAHO CAPITAL GAINS DEDUCTION-QUALIFIED PROPERTY

290 — TAX PAID BY PASS-THROUGH ENTITIES FOR OWNERS OR BENEFICIARIES -- ELECTION FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2011 AND BEFORE JANUARY 1, 2012

291 — TAX PAID BY PASS-THROUGH ENTITIES FOR OFFICERS, DIRECTORS, OWNERS, OR BENEFICIARIES-COMPUTATION OF IDAHO TAXABLE INCOME FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2012

714 — IDAHO INVESTMENT TAX CREDIT: CREDIT EARNED ON PROPERTY USED BOTH IN AND OUTSIDE IDAHO IN TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 1995

877 — BACKUP WITHHOLDING BY PASS-THROUGH ENTITIES

35-0101-1202

075 — TAX ON INDIVIDUALS, ESTATES, AND TRUSTS

105 — ADJUSTMENTS TO TAXABLE INCOME -- ADDITIONS REQUIRED OF ALL TAXPAYERS

108 — ADJUSTMENTS TO TAXABLE INCOME -- ADDITIONS REQUIRED ONLY OF INDIVIDUALS

121 — ADJUSTMENTS TO TAXABLE INCOME -- SUBTRACTIONS AVAILABLE ONLY TO INDIVIDUALS

253 — NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -- ADDITIONS REQUIRED IN COMPUTING IDAHO ADJUSTED INCOME

285 — S CORPORATIONS

286 — S CORPORATIONS OPERATING WITHIN AND WITHOUT IDAHO

710 — IDAHO INVESTMENT TAX CREDIT: IN GENERAL

719 — IDAHO INVESTMENT TAX CREDIT: PROPERTY TAX EXEMPTION IN LIEU OF

745 — CREDIT FOR QUALIFYING NEW EMPLOYEES: REVENUE-PRODUCING ENTERPRISE

746 — CREDIT FOR QUALIFYING NEW EMPLOYEES: CALCULATIONS USED TO DETERMINE THE CREDIT AND CREDIT CARRYOVER

747 — CREDIT FOR QUALIFYING NEW EMPLOYEES: NET INCOME OF A TRADE OR BUSINESS

748 —

748 — CREDIT FOR QUALIFYING NEW EMPLOYEES: RECORD-KEEPING REQUIREMENTS

771 — GROCERY CREDIT: TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 2007

810 — TIME FOR FILING INCOME TAX RETURNS

Docket number links to the PDF document housed at Dept. of Administration's website. Link opens in new window.

Choose a tax or category

Return to top of page

Idaho State Tax Commission

Idaho State Tax Commission