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


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)

Beer Tax

Forms


	BR-1604 Beer Military and Liquor Dispensaries Schedule _(08/12/2021)
	Electric Industry Operator Statement _(01/9/2025)
	Idaho Personal Property Valuation Schedules IPVS _(01/27/2025)
	Regulated Telecommunication Industry Operator Statement _(01/9/2025)
	Wind Farms Operator Statement _(01/9/2025)

Publications


QIE Form 49E Grant/Deny Process by Assessors _(01/21/2025)

Fuels Tax / IFTA

Publications


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)

General

Publications


Idaho Taxpayer Rights _(08/27/2019)

Income Tax - Business

Forms


	42 Apportionment and Combined Reporting Adjustments and Instructions 2024 _(07/9/2024)
	49R Recapture of Idaho Investment Tax Credit and Instructions 2024 _(09/18/2023)

Publications


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)

Income Tax - Individual

Forms


	49R Recapture of Idaho Investment Tax Credit and Instructions 2024 _(09/18/2023)

Publications


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)

Legal

Publications


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

Property Tax

Publications


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)
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 _(12/10/2024)
Property Tax Deferral 2025 _(12/10/2024)
Property Tax Fall Regional Schedule _(05/19/2025)
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)

Property Tax - Agriculture

Publications


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

Property Tax - Budget and Levy

Publications


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

Property Tax - Homeowners

Publications


Property Tax Benefit for Veterans with 100% Service-Connected Disability _(12/10/2024)
Property Tax Deferral 2025 _(12/10/2024)

Property Tax - Property Appraisal

Publications


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)

Property Tax - Property Tax Reduction or Deferral

Publications


Property Tax Benefit for Veterans with 100% Service-Connected Disability _(12/10/2024)
Property Tax Deferral 2025 _(12/10/2024)

Property Tax - Tax Policy

Publications


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)

Property Tax - Timber/Forestland

Publications


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

Sales Tax

Publications


#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 _(05/6/2024)
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)
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)

Use Tax

Publications


Sales and Use Tax Bracket Schedule 6% - chart _(08/31/2006)
Understanding a Sales and Use Tax Audit _(06/26/2024)

Withholding (for income tax)

Forms


	967 Annual Withholding Report Instructions 2024 _(12/5/2024)

Publications


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)

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