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New law changes ABE election timing, Idaho income tax adjustments after IRS audit
July 15, 2026
A new Idaho law, effective July 1, 2026, has made several changes related to partnerships, S corporations, and other pass-through entities, as well as to Idaho income tax adjustments after an IRS audit. ABE election timing A business can take the affected business entity (ABE) election on any original tax return, regardless of when it […]