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UPDATED: SALT workaround payment due Dec. 31, 2021

Wednesday December 15, 2021

According IRS Notice 2020-75, pass-through entities that want to deduct the state and local tax (SALT) payment from their 2021 income on their federal tax return need to send the payment to the Idaho State Tax Commission by December 31, 2021.

To pay online, use the Tax Commission’s Quick Pay option at using “business income tax” as the account type and “estimated payment” as the payment type. Entities also can use pdf Idaho Form 41ES to make the payment. If your payment is for $100,000 or more, you must pay electronically.


If an entity makes a payment and later doesn’t elect to pay tax at the entity level, the Tax Commission will apply the payment according to the payor’s instructions or will refund any unused amounts.

Please consult your tax professional for more help.

Get additional guidance.