Idaho State Tax Commission

Idaho State Tax Commission

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Tax Commission News Release

Missed last week’s income tax deadline? Here’s what to do

BOISE, IDAHO — April 22, 2013 — Even if you don’t owe income taxes, you’re still required by law to file an individual income tax return if you meet Idaho’s filing requirements. Visit the Idaho State Tax Commission’s website to see if you’re required to file.

If you still need to file:

If you need to pay:

  • Watch a Tax Commission YouTube video to be sure you get the credit for tax payments you make.
  • Calculate any penalty and interest you may owe. You may be charged a penalty for filing after the due date (if you don’t qualify for the automatic extension) and charged interest on any amount you owe. Filing as soon as possible will keep this penalty and interest to a minimum.
  • Can’t pay? You may qualify for an Idaho payment plan. To qualify for extended monthly payments, you must be up to date on filing all other tax returns and payments, and must avoid any further tax debts. Also, an income tax payment agreement requires that a state tax lien be filed to protect the state’s interest.

To apply for a payment plan, you'll need to complete a combined Form 40PA/FS (Idaho Payment Agreement Request and Financial Statement), and we may ask you to complete a comprehensive financial statement. If you’re approved, we’ll send you a Payment Agreement letter. For more information on payment plans, visit and click on “Can’t pay your income tax?” or call the Tax Commission at (800) 972-7660 toll free or 334-7660 in the Boise area.                                  

Posted 04-22-2013

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.