Idaho State Tax Commission

Resources

• How do I file separately from my spouse in Idaho?
• Finding individual income tax forms
• Individual income tax (intro)
• Individual income tax rate table
• Business income tax (intro) B
• Tax Reform

Withholding

• Update your W-4 now! (Form ID W-4 and related info)
• Withholding guide updated
• For specifications, etc., see Tax Pros Hub

Security

• Helpful Tips for Protecting Your Identity
• Identity verification letters
• Identity theft
• Tax fraud

Forms & Instructions

• Draft documents for review
• Individual income tax forms (current year)
• Business income tax forms (current year) B
• Prior year income tax returns

File – Pay – Refunds

• Valid extension for filing
• Free income tax help (low income & seniors)
• File individual income taxes online
• File business income taxes online B
• Payments (E-Pay)
• Paying Idaho income tax and payment plans
• Forgot to file
• Watch: Where's My Refund video new
• Refund information
• Refund amount less than expected
• What Slows Down Your Refund?

Policy, Reports

• Policy Documents
• Reports

Law, Rules, and Decisions

• Income Tax (Idaho Code Title 63, Chapter 30)
• Income Tax Rules
• Decisions: Individual & trusts
• Decisions: Corporate, S-corp, partnerships B
• Income Tax Rules Committee

Laws and rules are housed on an external website.

Guides on…

• Bonus depreciation
• Capital gains
• Claim of right income repayments
• College savings program
• Combined reporting B
• Community Property
• Corporations B
• CP2000 (federal audit adjustment)
• Estates and taxes
• Extensions of time
• Fiduciaries B
• First-Time Home Buyers savings account
• Form 1099-G
• Form ID K-1
• Grocery credit
• Guaranteed payments guidance
• Idaho residency status
• Idaho source income
• Interstate trucking companies
• Medical savings account
• Military
• Net Operating Loss (Idaho NOL) video
• Noncitizens
• Nonprofits and Income Tax
• Partnerships B
• Pass-through Entities
• S Corporations B
• Seniors & retirees
• Voluntary Disclosure Agreement (VDA)