Idaho State Tax Commission

Coronavirus and Idaho Taxes: Frequently Asked Questions and Answers

tax.idaho.gov/coronavirus

Below are answers to questions you may have about the coronavirus pandemic and Idaho taxes. If your question isn't addressed below, please assume business as usual and contact the Tax Commission. This list will be updated as new information becomes available.


  1. Have you extended the deadlines for any taxes?

    Idaho has extended the deadlines for the following:

    • 2019 individual and business income tax returns. Returns and payments are now due June 15, 2020.
    • Property tax reduction programs. The due date to apply for property tax reduction, deferral, or the 100% service-connected disabled veteran's benefit is now June 15. This doesn't include applications for homeowner's exemptions. That due date remains April 15 this year, and applications go to county assessors. We don't expect any other property tax deadlines to change.
    • IFTA 2020 first quarter return. If you're an Idaho-based interstate trucker licensed under the International Fuel Tax Agreement (IFTA) and required to file your first quarter return by April 30, 2020, you may report and pay on June 1, 2020. You won't owe interest to any jurisdiction or penalty if you report and pay by the extended due date.

    The due dates for all other tax types remain the same.

  2. I hear the Tax Commission is processing applications for small business and self-employed cash grants, as well as Return to Work bonuses. How do I get information about applying?

    Cash Grants

    This program has closed. Grant funds awarded to businesses may be subject to income tax, according to the IRS. https://www.irs.gov/newsroom/cares-act-coronavirus-relief-fund-frequently-asked-questions

    Return to Work Bonuses

    Employers can apply through August 14 for Return to Work bonuses of up to $1,500 for their eligible employees affected by the coronavirus pandemic.

    Apply for your employees who returned to work from April 20 through July 15. Employees: Remember, it's up to your employer to apply.

    Note: You'll need a TAP account with us to apply for the bonuses. Don't have an account? Create one as soon as possible. To see who qualifies and for more information, visit rebound.idaho.gov.


    To apply for the cash grants and bonuses, follow these steps:

    1. Log in to your TAP account
    2. Skip to step 3 unless you are a third party filing on behalf of your authorized client
      • Third parties, select your client from the client list
    3. Click the 'Return To Work' link in the "I Want To" section at the top right
    4. Complete and submit your application

INCOME TAXES

  1. Does the income tax payment extension include estimated quarterly payments?

    Yes. We've extended the due date for income tax estimated payments that are normally due April 15 to June 15. This includes fiscal-year tax filers.

  2. Can I get a filing extension if I can't file my 2019 individual income tax return by the new June 15 due date?

    You can get an automatic extension to file your return by October 15 if you pay enough of your total tax by June 15. To qualify, you need to do one of the following:

    • Pay 100% of the income tax reported on your 2018 return (if you filed a return)
    • Pay 80% of the estimated tax due on your 2019 return

    If you qualify for the automatic extension, file your extended tax return by October 15, 2020. See Form 51 for more information.

  3. Idaho requires me to include a copy of my federal tax return with my Idaho return, but the federal due date is July 15 while Idaho's deadline is June 15. What if I can't get my federal return done by the June 15 due date?

    You can get an automatic extension to file your Idaho return by October 15 if you pay enough of your total state tax by June 15. With an extension, you can then file your Idaho tax return when you've completed your federal return. See question #2 above for more information.

  4. Why does Idaho have a June 15 deadline for 2019 taxes instead of July 15 like the federal government?

    Idaho's Constitution requires a balanced budget. So, tax money must be in before the fiscal year end (June 30) to keep this year balanced. See Governor Little's proclamation changing Idaho's due date.

  5. How do I change the date for my direct debit payment now that 2019 income tax payments are due on June 15 instead of April 15?

    You can't change the payment date. However, we can cancel the payment for you if you contact us no later than two days before the scheduled payment date. Please call us at (208) 332-6632 to request this. To schedule a new payment, use our free Quick Pay option.

  6. Is the pandemic delaying tax refunds?

    At this time, we don't see any delay in processing refunds. We've issued most refunds within the expected timeframes. While many refunds can be processed sooner — especially on e-filed returns — some can take up to 11 weeks, especially if the return is incomplete and we need to contact taxpayers for clarification.

  7. Why aren't you extending the due dates for employers to report and pay income tax withholding?

    While we understand the economic stress that the COVID-19 pandemic is causing for employers, the income tax withheld from employees' paychecks belongs to the State of Idaho — not the employers — and it must be reported and remitted on time.

  8. When will I get my stimulus payment?

    The federal government is issuing stimulus payments, not the State of Idaho. The IRS has information on its website about when you'll get your payment. Visit irs.gov/coronavirus/get-my-payment.

SALES TAXES

  1. Why aren't you extending the due dates for retailers to report or remit sales tax receipts?

    While we understand the economic stress that the COVID-19 pandemic is causing for all types of businesses, sales and use tax receipts belong to the State of Idaho — not the retailers — and they must be reported and remitted on time.

  2. I'm a retailer that made no sales during my filing period. Do I still have to file a sales tax return?

    You must file a sales tax return even if you don't have any sales to report. We call this a "$0" return.

AUDITS

  1. I'm working with a tax auditor. What's the best way to stay in touch?

    Please contact the auditor by phone or email.

PAYMENT PLANS

  1. I have a payment plan with you. How do I stay in touch?

    Please email us at paymentplanchange@tax.idaho.gov if you have questions or need to make changes to your plan.

RESOURCES

  • rebound.idaho.gov — Learn about the state's plan for economic recovery and the stages to reopen Idaho.
  • coronavirus.idaho.gov — Get information on the coronavirus in Idaho.
  • irs.gov/coronavirus — Get information on the coronavirus and federal taxes, including the status of your federal stimulus payment.


Page last updated July 14, 2020. Last full review of page: April 2, 2020.

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.