Agency Guidance

Disclaimer Agency policy statements and guidance documents shall not have the force and effect of law pursuant to section 67-5207A, Idaho Code.

(Date in parentheses is date the document was published or last revised.)

Audit

Publications

Link	Details
Audits - Your Rights and Responsibilities	_(06/26/2024)
Collection Compliance Manual	_(05/11/2020)
CP 2000 Manual	_(09/1/2019)
Excise and Sales Tax Unit Procedures Manual	_(11/24/2015)
Financial Technician Desk Audit Manual	_(06/2/2016)
FTRF Auditor Manual	_(07/22/2019)
Idaho Taxation of Aliens Resource Manual	_(07/11/2019)
Intrastate Income Tax Audit Manual	_(06/1/2020)
Residency Audit Manual - Individual Income Tax	_(06/1/2020)
Sales Tax Auditor Manual	_(05/1/2019)
Link	Details

Beer Tax

Forms

Link	Details
Beer Military and Liquor Dispensaries Schedule	_(08/12/2021)
Idaho Personal Property Valuation Schedules IPVS	_(04/30/2026)
Regulated Telecommunication Industry Operator Statement	_(02/17/2026)
Wind Farms Operator Statement	_(02/17/2026)
Link	Details

Publications

Link	Details
QIE Form 49E Grant/Deny Process by Assessors	_(01/21/2026)
Link	Details

Fuels Tax / IFTA

Publications

Link	Details
Form FT-2 - Retail or Bulk Sales of Gasoline & Diesel Fuel - flyer	_(10/18/2022)
How to Prepare an Idaho International Fuel Tax Agreement (IFTA) Return	_(10/11/2024)
IFTA Tips for Renewal and Return Filing - flyer	_(03/7/2022)
Product Code List (for use with Form 1450)	_(05/4/2022)
Sample Form 1450, Distributor's Fuel Tax Report and Schedules	_(04/4/2022)
Link	Details

General

Publications

Link	Details
Idaho Taxpayer Rights	_(08/27/2019)
Link	Details

Income Tax - Business

Forms

Link	Details
Apportionment and Combined Reporting Adjustments and Instructions 2025	_(08/18/2025)
Credit for Employer Contributions to Employee Idaho College Savings Account and Instructions 2025	_(09/19/2025)
Recapture of Idaho Investment Tax Credit and Instructions 2025	_(09/18/2025)
Link	Details

Publications

Link	Details
Audits - Your Rights and Responsibilities	_(06/26/2024)
Combined Reporting Example	_(09/13/2018)
How Your Income Tax Penalty Is Calculated	_(07/6/2016)
Idaho Taxpayer Rights	_(08/27/2019)
Income Tax Rules Examples	_(04/13/2023)
Pass-through reporting requirements flowchart	_(09/7/2023)
Link	Details

Income Tax - Individual

Forms

Link	Details
Recapture of Idaho Investment Tax Credit and Instructions 2025	_(09/18/2025)
Link	Details

Publications

Link	Details
Audits - Your Rights and Responsibilities	_(06/26/2024)
Federal Filing Changes Can Effect Your Idaho Return	_(01/12/2021)
How Your Income Tax Penalty Is Calculated	_(07/6/2016)
Idaho Taxpayer Rights	_(08/27/2019)
Income Tax Rules Examples	_(04/13/2023)
Process to Determine Reporting Requirements for Guaranteed Payments - flowchart	_(02/5/2014)
Tax Consequences of Federal and Idaho College Savings Program Withdrawals	_(08/20/2018)
Link	Details

Legal

Publications

Link	Details
Idaho State Tax Commission Resolution 21-01	_(03/25/2021)
Idaho State Tax Commission Resolution 23-02	_(05/8/2023)
Link	Details

Property Tax

Forms

Link	Details
Application for Property Tax Reduction	_(12/31/2025)
Link	Details

Publications

Link	Details
2017 Park Model Trailers Eligible for Licensing and Registration	_(04/7/2017)
2020 Treasurers' Legislative Guidance Memorandum	_(05/11/2020)
2022 Legislative Memo	_(03/31/2022)
2025 Approved Levy Rates by County by District	_(12/4/2025)
Agricultural Interest Rates for Lands - 2024	_(05/23/2024)
Appraisal and Assessment of Manufactured Homes and Modular Buildings	_(03/1/2006)
Assessment and Taxation of Common Areas - Assessors	_(11/9/2001)
Assessors' Legislative Guidance Memo - 2020	_(04/10/2020)
Clerks' Legislative Guidance Memo - 2020	_(04/30/2020)
Education Program for Property Tax Appraisers	_(10/16/2024)
Forest Land Taxation Law Redesignation	_(02/11/2022)
Form FT-102, Idaho Forest Products Tax Return	_(11/11/2022)
House Bill 235 - Exemption for Value Added by Business Investment - Clerks and Assessors	_(04/17/2017)
How Budget Controls Limit Property Taxes	_(06/18/2008)
Idaho Housing and Finance Association and Property Taxes - Assessors	_(05/14/2020)
Manufactured Housing	_(04/15/2019)
Prohibition of Taxes upon Lottery Equipment - assessors	_(05/14/2020)
Property Tax Benefit for Veterans with 100% Service-Connected Disability	_(10/24/2025)
Property Tax Frequently Asked Questions	_(03/10/2020)
Property Tax Rules Examples	_(09/10/2024)
Recommendations for equalization of railroad assessments for 2019	_(06/19/2019)
Taxation of Manufactured Homes, not Declared Real Property	_(03/3/1997)
Link	Details

Property Tax - Agriculture

Publications

Link	Details
Agricultural Interest Rates for Lands - 2024	_(05/23/2024)
Link	Details

Property Tax - Budget and Levy

Publications

Link	Details
How Budget Controls Limit Property Taxes	_(06/18/2008)
Link	Details

Property Tax - Homeowners

Forms

Link	Details
Application for Property Tax Reduction	_(12/31/2025)
Link	Details

Publications

Link	Details
Property Tax Benefit for Veterans with 100% Service-Connected Disability	_(10/24/2025)
Link	Details

Property Tax - Property Appraisal

Publications

Link	Details
Agricultural Interest Rates for Lands - 2024	_(05/23/2024)
Education Program for Property Tax Appraisers	_(10/16/2024)
Forest Land Taxation Law Redesignation	_(02/11/2022)
Form FT-102, Idaho Forest Products Tax Return	_(11/11/2022)
How Budget Controls Limit Property Taxes	_(06/18/2008)
Manufactured Housing	_(04/15/2019)
Link	Details

Property Tax - Property Tax Reduction or Deferral

Forms

Link	Details
Application for Property Tax Reduction	_(12/31/2025)
Link	Details

Publications

Link	Details
Property Tax Benefit for Veterans with 100% Service-Connected Disability	_(10/24/2025)
Link	Details

Property Tax - Tax Policy

Publications

Link	Details
2017 Park Model Trailers Eligible for Licensing and Registration	_(04/7/2017)
2020 Treasurers' Legislative Guidance Memorandum	_(05/11/2020)
2022 Legislative Memo	_(03/31/2022)
Appraisal and Assessment of Manufactured Homes and Modular Buildings	_(03/1/2006)
Assessment and Taxation of Common Areas - Assessors	_(11/9/2001)
Assessors' Legislative Guidance Memo - 2020	_(04/10/2020)
Clerks' Legislative Guidance Memo - 2020	_(04/30/2020)
House Bill 235 - Exemption for Value Added by Business Investment - Clerks and Assessors	_(04/17/2017)
How Budget Controls Limit Property Taxes	_(06/18/2008)
Idaho Housing and Finance Association and Property Taxes - Assessors	_(05/14/2020)
Prohibition of Taxes upon Lottery Equipment - assessors	_(05/14/2020)
Property Tax Frequently Asked Questions	_(03/10/2020)
Property Tax Rules Examples	_(09/10/2024)
Recommendations for equalization of railroad assessments for 2019	_(06/19/2019)
Taxation of Manufactured Homes, not Declared Real Property	_(03/3/1997)
Link	Details

Property Tax - Timber/Forestland

Publications

Link	Details
Forest Land Taxation Law Redesignation	_(02/11/2022)
Form FT-102, Idaho Forest Products Tax Return	_(11/11/2022)
Link	Details

Sales Tax

Publications

Link	Details
#18 Outfitters & Guides	_(04/2/2007)
Bad Debt - Sales Tax Refund Claims in the Auto Industry	_(11/8/2016)
Common Additional Charges for Property and Services	_(12/5/2025)
Due Dates for Sales/Use, Travel & Convention, Greater Boise Auditorium District, E911, and Withholding - flyer	_(02/23/2022)
House Bill 578: Out-of-State Retailers	_(08/6/2018)
Municipal Wastewater Gathering Systems, Distribution Systems and Treatment Plants	_(05/22/2019)
Sales and Use Tax Bracket Schedule 6% - chart	_(08/31/2006)
Sales and Use Tax Examples	_(02/4/2026)
Understanding a Sales and Use Tax Audit	_(06/26/2024)
Vehicles and Vessels: Exemption Certificates	_(12/4/2018)
Vehicles and Vessels: Repairs	_(07/1/2019)
Vehicles and Vessels: Taxable Sales Price	_(06/4/2019)
Link	Details

Use Tax

Publications

Link	Details
Sales and Use Tax Bracket Schedule 6% - chart	_(08/31/2006)
Sales and Use Tax Examples	_(02/4/2026)
Understanding a Sales and Use Tax Audit	_(06/26/2024)
Link	Details

Withholding (for income tax)

Forms

Link	Details
Annual Withholding Report Instructions 2025	_(06/25/2025)
Link	Details

Publications

Link	Details
Due Dates for Sales/Use, Travel & Convention, Greater Boise Auditorium District, E911, and Withholding - flyer	_(02/23/2022)
Sample Form 910	_(02/19/2019)
Sample Form 967	_(02/19/2019)
Sample Form W-2	_(02/19/2019)
Should I Withhold Income Tax?	_(02/19/2019)
Table for Percentage Computation Method of Withholding	_(04/28/2025)
Table for Wage Bracket Method of Withholding	_(04/28/2025)
Link	Details

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