Idaho State Tax Commission

Idaho State Tax Commission

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Tax Commission News Release

Tax Commission Joins IRS in waiving late payment penalty due to delayed federal forms

BOISE, IDAHO — April 11, 2013 — The Idaho State Tax Commission will waive a late payment penalty for taxpayers who are unable to file on time because their income tax returns include federal forms that couldn’t be filed until after January. The Tax Commission joins the Internal Revenue Service (IRS) in granting this conditional penalty relief.

Some federal forms were available later than usual this year, waiting for Congress to act on extending credits and deductions that would have otherwise expired.

“Individuals and businesses qualify for this waiver if they meet the requirement for an automatic extension to file their 2012 Idaho returns,” said Randy Tilley, Audit & Collections administrator for the Tax Commission. “Eligible taxpayers don’t need to make any special notation on their tax return,” he said, “but they still need to pay 100 percent of last year’s taxes or pay 80 percent of the estimated tax they owe for their 2012 Idaho return by the original due date of the return.” In most cases, that due date is April 15.

Like the IRS, the Tax Commission may issue the taxpayer a bill called a statement of account, showing a penalty is owed. The taxpayer or representative can respond to the bill with a written request to waive the penalty, based on the delayed availability of forms from the IRS.

For a complete list of federal forms that qualify for the penalty waiver, visit the Tax Commission’s website at


Posted 04-11-2013

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