Lodging: Filing Returns

Report and pay the lodging taxes using the correct form:

Sales

For Idaho state sales tax and other retail sales tax, use the customized Form 850 the Tax Commission sends you.

Travel and Convention

For the Travel and Convention tax, use the personalized Form 1152 the Tax Commission sends you.

Auditorium Districts

For auditorium district taxes, use the personalized form the Tax Commission sends you.

Currently, we administer the taxes for three auditorium districts:

Learn more from our Auditorium Districts guide.

City sales taxes

Report and pay city sales taxes directly to jurisdictions that charge them.

Due date

The Form 1350, Idaho Tobacco Tax Return, is due on the 20th of the month following the tax period (e.g., October’s return is due November 20).

Form 1350

Personalized copies of Form 1350 are mailed to account owners and aren’t available on our website.

If you’ve misplaced your paper returns, you can request reprints by contacting Taxpayer Services at (208) 334‑7660 in the Boise area or toll free at (800) 972‑7660.

pdf Form 1350 INSTRUCTIONS – Tobacco Tax Return

All forms and schedules

Form 1350 instructions and all required schedules are on this website.

Find all tobacco tax forms and schedules 

Due date

The Form 1550, Idaho Cigarette Tax Return, is due on the 20th of the month following the tax period (e.g., October’s return is due November 20).

Form 1550

Personalized copies of Form 1550 are mailed to account owners and aren’t available on our website.

If you’ve misplaced your paper returns, you can request reprints by contacting Taxpayer Services at (208) 334‑7660 in the Boise area or toll free at (800) 972‑7660.

pdf Form 1550 INSTRUCTIONS – Cigarette Tax Return

All forms and schedules

Form 1550 instructions and all required schedules are on this website.

Find all cigarette tax forms and schedules 

Distributors must file a monthly report with the Tax Commission — Form 1450, Distributor’s Fuel Tax Report. The report is due the last day of the month following the tax period.

Form 1450

The form 1450 isn’t available on this website. We mail it with personalized information for each distributor. Here’s a sample of the form and the instructions:

Contact us if you misplace your form.

See how to file Form 1450 through TAP below.

Codes for reporting

Product codeProductDescription
E00EthanolDenatured ethanol. Usually contains less than 3% denaturing agent (naphthas).
E01-E99Ethanol blendThe actual blend of gasoline with denatured ethanol. The actual percentage of ethanol is indicated by the number (E10 = 10%, etc.)
B00Biodiesel100% biodiesel agricultural product with no diesel added.
B01-B99Biodiesel blendBiodiesel blended with diesel. The actual percentage of biodiesel is indicated by the number (B10 = 10%, etc.)
122Blending componentAdditives to biodiesel, diesel, or used oils
126Naphthas, natural gasolineDenaturing agents added to ethanol
175Residual fuel,
Other distillates		Products subject to the transfer fee, including: transmix, motor oil, lubricants, etc.

If you’re a distributor with 25 or more transactions, you must file your monthly report electronically. Contact our electronic filing group for more information.

License validation

Taxpayer Access Point (TAP) can help distributors validate suppliers’ and customers’ identities. You must register with TAP and be logged in to access this confidential information.

Transfer fee

Distributors are required to pay a 1¢ per-gallon transfer fee. The fee is on the delivery or storage of petroleum or petroleum products in Idaho.

Read more about the transfer fee.

How to file Form 1450 through TAP

You have three options for filing your Form 1450 through TAP:

  • XML
  • Excel Template
  • Manual Data Entry

XML

You can use your usual software vendor if your vendor supports fuels tax reporting and can produce a correctly formatted XML file that follows Idaho’s requirements. You can also create your own XML solution. See below for the latest Schema and Change Log.

TAP’s verification process reviews your file for these items:

  • Does the file match Idaho’s XML schema? TAP will highlight errors for specific line numbers.
  • Does the report’s filing period match the selected filing period?
  • Does the account number in the report match the TAP account? (The account number may also be called “permit number” or “state license number.”)
  • Does the taxpayer’s tax ID number (EIN or SSN) in the report match the one associated with the TAP account?
  • Your filing will undergo more reviews as it processes.

Excel Template

You can find a copy of the Form 1450 Excel template on TAP by selecting the File Return link for the desired reporting period. The template has one sheet of instructions and three sheets of data that you must fill out. Don’t change or rearrange the columns when copying data into the Excel template.

Manual Data Entry

Fuel Distributor Tax Return forms include:

  • Distributor Report Details
  • Schedule of Disbursements
  • Schedule of Receipts

The forms allow manual data entry through the TAP filing process. You can enter data manually for an entire form or make adjustments to the Excel template after you’ve uploaded it.

For a more detailed look at the submission types, watch the video below.

Contact

Contact us if you have any questions.

Due date

File your return and pay any tax on or before the 15th day of the fourth month following the close of your tax year.

  • For a calendar year filer, this is April 15.
  • If the last day for filing a return falls on a Saturday, Sunday, or legal holiday, the return is on time if you file it on the next business day.

Please contact us if you forgot to file a tax return.

E-File

The Tax Commission, with the IRS, provides electronic filing of federal and state corporation income tax returns.

These software companies provide electronic filing of business income tax forms 

Find forms

Find all Idaho business income tax forms here 

Form ID K-1

Use Form ID K-1 to provide the partner, shareholder, or beneficiary of a pass-through entity with information required to complete the pass-through owner’s Idaho income tax return.

Learn more about Form ID K-1 

Bonus Depreciation

Depreciation is a federal income tax deduction that lets a taxpayer recover the cost of capital expenditures over time. Read our guide on bonus depreciation.

Idaho NOL: 5 most common mistakes

This video applies to NOLs through tax year 2018.

Learn the five most common mistakes seen on individual returns claiming an Idaho net operating loss.

Combined reporting

Visit our Combined Reporting page.

Extension

Need more time to file? See if you qualify. Read our guide on valid extensions for filing.

Due date

The Form 1650, Idaho Beer Tax Return for Wholesalers and Breweries, is due on the 15th of the month following the tax period (e.g., October’s return is due November 15).

Form 1650

Personalized copies of Form 1650 are mailed to account owners and aren’t available on our website.

If you’ve misplaced your paper returns, you can request reprints by contacting Taxpayer Services at (208) 334‑7660 in the Boise area or toll free at (800) 972‑7660.

pdf Form 1650 INSTRUCTIONS – Beer Wholesalers, Breweries, and Direct Shippers Tax Return

All forms and schedules

Due Date

The Form 1756, Distributors, Wholesalers, Wineries, Direct Shippers, and Brewers of Beer over 5% Alcohol by Volume Tax Return, is due on the 15th of the month following the tax period.

Form 1756

Starting in 2025, the wine tax return changed from Form 1754 to Form 1756.

Personalized copies of Form 1756 are mailed to account owners and aren’t available on our website.

If you’ve misplaced your paper returns, you can request reprints by contacting Taxpayer Services at (208) 334‑7660 in the Boise area or toll free at (800) 972‑7660.

All forms and schedules

pdf Form 1756 instructions and all required schedules are on this website.