Idaho State Tax Commission

Idaho State Tax Commission

Business Income Tax - More Information For You

These pages provide more information on topics related to Idaho business income tax.

Apply your payments correctly Follow these tips to help us get your payments applied to your account without delay.
Bonus depreciation Depreciation is a federal income tax deduction that lets a taxpayer recover the cost of capital expenditures over time.
Businesses Links to information on applying for business permits, online services, Idaho business websites, and federal government business websites.
Capital gains A capital gain occurs when you sell or exchange a capital asset for more than the cost or other basis.
Contractors working in Idaho For people who build, improve, repair, or alter real property.
Extensions of time Calculate an extension of time to file a tax return. Learn how income tax penalty is calculated.
Forgot to file If you forgot to file your income tax returns — what to do next.
Nonprofits Income tax and sales tax information for religious, charitable, and nonprofit groups.
Pass-through entity guidance A pass-through entity (PTE) includes partnerships, LLCs taxed as a partnership, S corporations, and trusts/estates.
Tax professionals With resources for tax preparers, software developers, and forms developers.
Tax Update Read the most recent issue of our newsletter for the business community.
Voluntary disclosure agreement program Designed to help businesses involved in multistate commerce voluntarily resolve prior tax filings and debts.

Last updated Aug. 1, 2016

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.