Agency Guidance

Disclaimer This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.

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

Audit

Publications


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 _(01/18/2024)
	Idaho Personal Property Valuation Schedules IPVS _(01/3/2024)
	Regulated Telecommunication Industry Operator Statement _(01/18/2024)
	Wind Farms Operator Statement _(01/18/2024)

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 _(08/8/2016)
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 2023 _(08/31/2023)
	49R Recapture of Idaho Investment Tax Credit and Instructions 2023 _(09/18/2023)

Publications


Audits - Your Rights and Responsibilities _(12/5/2023)
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 2023 _(09/18/2023)

Publications


Audits - Your Rights and Responsibilities _(12/5/2023)
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

Forms


	Application for Property Tax Reduction _(12/28/2023)

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)
2024 Property Tax Reduction Program Brochure _(12/5/2023)
Agricultural Interest Rates for Lands - 2022 _(01/19/2022)
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)
Changes related to HB389 _(06/17/2021)
Clerks' Legislative Guidance Memo - 2020 _(04/30/2020)
Education Program for Property Tax Appraisers _(06/23/2015)
Forest Land Taxation Law Redesignation _(02/11/2022)
Form FT-102, Idaho Forest Products Tax Return _(11/11/2022)
FT-104, Idaho's Forestland Taxation Law - brochure _(03/7/2024)
Harvest Value Schedule - 2024 _(11/8/2023)
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 _(02/27/2024)
Property Tax Deferral 2024 _(03/12/2024)
Property Tax Frequently Asked Questions _(03/10/2020)
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 - 2022 _(01/19/2022)

Property Tax - Budget and Levy

Publications


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

Property Tax - Homeowners

Forms


	Application for Property Tax Reduction _(12/28/2023)

Publications


2024 Property Tax Reduction Program Brochure _(12/5/2023)
Property Tax Benefit for Veterans with 100% Service-Connected Disability _(02/27/2024)
Property Tax Deferral 2024 _(03/12/2024)

Property Tax - Property Appraisal

Publications


Agricultural Interest Rates for Lands - 2022 _(01/19/2022)
Education Program for Property Tax Appraisers _(06/23/2015)
Forest Land Taxation Law Redesignation _(02/11/2022)
Form FT-102, Idaho Forest Products Tax Return _(11/11/2022)
FT-104, Idaho's Forestland Taxation Law - brochure _(03/7/2024)
How Budget Controls Limit Property Taxes _(06/18/2008)
Manufactured Housing _(04/15/2019)

Property Tax - Property Tax Reduction or Deferral

Forms


	Application for Property Tax Reduction _(12/28/2023)

Publications


2024 Property Tax Reduction Program Brochure _(12/5/2023)
Property Tax Benefit for Veterans with 100% Service-Connected Disability _(02/27/2024)
Property Tax Deferral 2024 _(03/12/2024)

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)
Changes related to HB389 _(06/17/2021)
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)
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)
FT-104, Idaho's Forestland Taxation Law - brochure _(03/7/2024)
Harvest Value Schedule - 2024 _(11/8/2023)

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 _(07/25/2019)
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 _(10/7/2020)
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 _(10/7/2020)

Withholding (for income tax)

Forms


	967 Annual Withholding Report Instructions 2023 _(12/6/2023)

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 _(05/8/2023)
Table for Wage Bracket Method of Withholding _(05/18/2023)

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