Escalating costs, improved security leads to online filing requirement for some tax returns

Wednesday November 12, 2025

BOISE, Idaho – Nov. 12, 2025 – Businesses with tax permits who’ve been filing their tax returns by paper will be required to file their returns online through Taxpayer Access Point (TAP) starting with their 2026 returns. The Idaho State Tax Commission will no longer be mailing them a personalized paper tax return to file.

In addition, businesses filing a 2025 Form 967, Annual Withholding Report, along with W-2s and 1099s must file it through TAP. The Tax Commission won’t be mailing them a paper return to file. Idaho law already requires them to file electronically when they have 10 or more information returns.

And other businesses that haven’t yet received a paper return that includes the December filing period – like quarterly, semiannual, and annual filers – won’t receive one and will need to file the return and later returns through TAP.

The new change comes as the Tax Commission attempts to reduce the amount it pays in postage to mail paper returns. In fiscal year 2025, the agency mailed more than 340,000 returns.

“Mailing costs have dramatically increased in the last two years,” said Tax Commission Chairman Jeff McCray. “As good stewards of taxpayer money, the new filing requirement will help us save money on printing and mailing and will reduce our budget as required by Governor Little’s 3% holdback.”

For each return not mailed, the Tax Commission saves $1.25 in costs that include printing, postage, toner, envelopes, and paper.

“We also know that filing and paying through TAP is more secure than paper printing and mailing, and it benefits the taxpayer by allowing them to see their accounts in real time,” added McCray.

The Tax Commission started requiring businesses who already had a TAP account to file their permit-based returns in TAP as of October 2025. TAP allows them to file and pay their taxes 24/7. They can view their account history and also request certain account changes.

Businesses that need a TAP account can sign up for one at tax.idaho.gov/newTAP. They also can sign up to have TAP send them a reminder email two business days before the due date of a tax return. Learn more at https://tax.idaho.gov/online-services/tap/duedate-reminders/.

The TAP filing requirement applies to the following taxes: beer, wine, income tax withholding, sales and use, IFTA, fuel distributor, county assessor sales tax, travel and convention, Greater Boise Auditorium District, Idaho Falls Auditorium District, Pocatello/Chubbuck Auditorium District, the E911 fee, and amusement device decals.

The new filing requirement doesn’t apply to income, cigarette, tobacco, and mine license returns, but all taxpayers can take advantage of a TAP account. Benefits include making secure payments directly to an account and having access to account information in real time.

Businesses that need help with setting up a TAP account or filing through TAP, can call the Tax Commission at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.