Search Category: Income Tax
Income Tax for Fiduciaries
A fiduciary is a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in a position of trust or fiduciary capacity for any other person or group of persons.
Estates and trusts generally pass income through to their beneficiaries. The beneficiaries then pay individual income tax when they file their tax returns. An estate or trust also can have Idaho taxable income.
Requirements to file
A fiduciary must file Form 66, Idaho Fiduciary Income Tax Return, when any of the following circumstances apply:
Resident estate | Gross income* of $600 or more for the current tax year. |
Nonresident estate | Gross income* from Idaho sources of $600 or more for the current tax year. |
Resident trust (including grantor trust) | Gross income* of $100 or more for the current tax year and required to file a federal return. |
Nonresident trust (including grantor trust) | Gross income* from Idaho sources of $100 or more for the current tax year and required to file a federal return. |
Resident IRA trust or other trust | Required to file federal Form 990‑T to report unrelated business taxable income. |
Nonresident IRA trust or other trust | Required to file federal Form 990‑T to report unrelated business taxable income with gross income from Idaho sources of $100 or more for the current tax year. Gross income includes the trust’s share of gross income of a pass-through entity. |
Estate of resident individual in Chapter 7 or Chapter 11 bankruptcy** | Gross income* of $9,500 or more. |
** Title 11, U.S. Bankruptcy Code
Residency of estates
An estate is a resident estate if the decedent was domiciled in Idaho on the date of death. An estate that isn’t an estate of a decedent is a resident estate if the person the estate was created for is an Idaho resident.
If the estate doesn’t qualify as a resident estate, it’s a nonresident estate.
A nonresident estate reports income earned from Idaho sources the same way a nonresident individual would.
Residency of trusts
A trust is a resident trust if at least three of the following occur:
- The grantor is domiciled or resides in Idaho.
- The trustee is domiciled or resides in Idaho.
- The trust is governed by Idaho law.
- The trust property is in Idaho.
- The trust is administered in Idaho. This includes conducting trust business, investing assets, making policy decisions, keeping records, or filing tax returns.
If the trust doesn’t qualify as a resident trust, it’s a nonresident trust.
A nonresident trust with income earned from Idaho sources must report that income to Idaho the same way a nonresident individual would. Idaho doesn’t distinguish between living trusts (created by the grantor and funded during the grantor’s lifetime) and testamentary trusts (becoming operative when the grantor dies). If a trust isn’t required to file a federal return, it isn’t required to file an Idaho return.
Grantor trusts
Trust income taxable to the grantor or another person under IRC sections 671 through 678 isn’t taxed on a fiduciary return. You must show the income information on a separate statement attached to federal Form 1041. Include a copy of that information statement with Form 66. Also include a supplemental statement with Form 66 showing Idaho additions and subtractions to federal taxable income.
Other business entities
Still not sure you should file a business income tax return as a fiduciary? Explore the other business entity types that must file an Idaho tax return:
Tax rates
Estates and trusts generally pass income through to their beneficiaries. The beneficiaries then pay individual income tax when they file their tax returns.
Tax due for nonresident individual beneficiaries
The trust or estate can pay the tax on a nonresident individual beneficiary’s income from the trust or estate.
The trust or estate is taxed on this income at the corporate rate of 5.3%. Find more information, including Forms PTE‑12 and PTE‑01, on the Pass-through Entity page.
What to file
Include a complete copy of your federal income tax return with your Idaho fiduciary income tax return.
Idaho might require an Idaho individual income tax return, Form 40 or Form 43, for the last tax year of a decedent or for a beneficiary of a guardianship trust or estate. See the Idaho Individual Income Tax booklet for filing requirements.
If the IRS requires you to file federal Form 1041‑A for federal income tax purposes, file a copy of that form with the Idaho State Tax Commission. Mark the copy “Idaho Informational Copy.”
Assembling your tax return
To make sure your return is correctly processed, include all forms and schedules in the following order:
- Form 66, pages 1 and 2
- Form 42
- Form 75
- Form 44
- Form PTE-12, if applicable
- Form(s) ID K-1, if applicable
- Additional schedules in alphabetical order
- Additional forms in numerical order
- Complete copy of federal return
Find all business income tax forms for the current year
Find business income tax forms for prior years
Amended returns
Use Form 66 to amend your Idaho income tax return. Make sure you check the Amended Return box and enter the reason for amending.
If you amend your federal return, you must file an amended Idaho return. The Idaho statute of limitations for receiving a refund is three years from the due date of the return or the date the return was filed, whichever is later.
When to file
File your Idaho income tax return on or before the 15th day of the fourth month following the close of your tax year. For a calendar year filer, this is April 15. If the last day for filing a return falls on a Saturday, Sunday, or legal holiday, the return is on time if you file it on the next business day.
Please contact us if you forgot to file a tax return.
Extensions
Learn more on the Valid Extension for Filing page.
Penalties and interest
Learn more on the Penalties and Interest page.
Where to file
E-file your return
The Tax Commission, with the IRS, allows electronic filing of federal and state business income tax returns. To see a list of software companies that provide this service, see Filing Business Income Taxes Online.
Mail your return
See our mailing address information on the Contact Us page.
Payments
Visit our E-pay page for more information about electronic payments.
Federal regulations
Idaho follows federal regulations on the following items:
- Accounting methods and period: Any changes must have prior approval from the IRS. Include a copy of the federal approval with your return.
- Bonus depreciation for property acquired during 2008 and 2009: Learn more on the Bonus Depreciation page.
- Electing Small Business Trust (ESBT): If the trust is an ESBT for federal purposes, it’s treated as an ESBT for Idaho income tax purposes. You don’t need a separate election for Idaho. Learn more about ESBT below.
Federal audit
If your federal taxable income or tax credits change because of a federal audit, you must send written notice to the Tax Commission within 180 days of the final federal determination (see Rule 890). Include copies of all IRS schedules.
- If you owe more Idaho tax and don’t send the written notice within 180 days, we will apply a 5% penalty and charge interest on the tax due.
- If you’re owed an Idaho refund, you must file an amended Idaho income tax return to get the refund. The Idaho statute of limitations for receiving a refund is three years from the due date of the return or the date you filed the return, whichever is later. If the statute-of-limitations period has ended, you have one year from the date of the final determination to file for the refund. If we receive an amended return after that date but within 10 years of the due date of the original return, you might be eligible for a nonrefundable credit.
Net operating loss (NOL)
An estate or trust has an NOL in a year when its Idaho taxable income is less than zero. You can’t subtract NOLs incurred in activities that Idaho doesn’t tax.
Idaho calculates the Idaho NOL differently than the IRS calculates the federal NOL. So, you always must add back the NOL claimed on your federal income tax return.
You can use an NOL by deducting it from your income in another year or years. Include Form 56 or your own schedule with your Idaho return for any year you carry the NOL to.
Pass-through entities
Electing small business trust (ESBT)
Special rules apply when calculating the tax of an ESBT. The portion of an ESBT that consists of stock of one or more S corporations is treated as a separate trust in calculating the tax attributable to the S corporation stock that the trust holds.
- The ESBT must pay this tax.
- You must calculate this tax separately from the tax on the remainder of the ESBT at the individual rate of 5.3%. Include the tax calculation with the return.
- Enter this tax on Form 66, line 21.
Calculate the tax on the remainder of the ESBT in the normal way on Form 66. Don’t include the S corporation items when calculating this tax or distributable net income. Don’t apportion any of the S corporation items to the beneficiaries.
If the ESBT consists entirely of stock in one or more S corporations, don’t make any entries on page 1, lines 4 through 15. Instead:
- Complete the heading area and lines 1 through 3.
- Follow the instructions for line 22 for computing the tax on the S corporation items and enter the amount of tax.
- Complete the rest of the return.
Qualified disability trusts (QDT)
A QDT is any nongrantor trust described in 42 U.S.C. 1396p(c)(2)(B)(iv):
- The trust is established solely for the benefit of an individual over 65 years of age who’s disabled, and
- The Commissioner of Social Security has determined all the beneficiaries have been disabled for some part of the tax year according to 42 U.S.C. 1382c(a)(3).
Qualified funeral trusts (QFT)
Special rules apply to the taxation of a QFT for trustees who elect to use these rules.
A QFT is a domestic trust that meets all the following requirements:
- It was a result of a contract with a person engaged in the trade or business of providing funeral or burial services or property necessary to provide these services.
- The sole purpose of the trust is to hold, invest, and reinvest funds in the trust and to use those funds solely to pay for funeral or burial services or property to provide these services for the benefit of the beneficiaries of the trust.
- The only beneficiaries are individuals whose services or property will be provided at their death under the contracts described in the first bullet.
- The only contributions to the trust are made by, or for, the benefit of these beneficiaries.
- The trustee makes, or previously had made, the election to treat the trust as a QFT.
- If the election hadn’t been made, the trust would have been treated as owned by the purchasers of the contracts under the grantor trust provisions of the IRC. However, a trust that isn’t treated as owned by the purchaser solely because of the death of an individual is treated as meeting this requirement during the 60‑day period beginning on the date of the individual’s death.
Composite return
If a person is the trustee of more than one QFT, the trustee can file one composite return for all the QFTs. Include a schedule with the composite Form 66 that includes the following information for each separate interest treated as a separate QFT:
- The owner’s name designated as the trust beneficiary. If you list the owner’s name and that trust has more than one beneficiary, you must separate the trust into shares that the separate beneficiaries hold.
- The type and gross amount of each type of income the QFT earned for the tax year.
- The type and amount of each deduction and credit allocable to the QFT.
- The tax and payments made for each QFT.
- The termination date if the QFT was terminated during the year.
Residency of QFTs
A QFT is treated as a resident if either of the following are true:
- The QFT is required to be established under the laws of Idaho at initial funding.
- An Idaho funeral home or cemetery is identified to provide the services or merchandise under the terms of a preneed contract.
Keeping records
Keep copies of your tax returns and all supporting documents for at least seven years. Visit the IRS website for more information about record keeping.
Businesses exercising the option to carry back or carry forward need to keep records for all affected years.
Laws and rules
Learn more about Idaho business income tax:
- Idaho Code Title 63, Chapter 30 — Income Tax
- Idaho Code Title 68 — Trusts and Fiduciaries
- Income Tax Rules
Income Tax for Partnerships
A partnership must file Idaho Form 65 if either of the following are true:
- You’re doing business in Idaho.
- You’re a limited-liability company (LLC) treated as a partnership for federal income tax purposes and doing business in Idaho.
Doing business in Idaho includes, but isn’t limited to, the following activities:
- You own or lease, as a lessor or lessee, any property in Idaho.
- You solicit business in Idaho.
- You’re a member of a partnership or S corporation with business in Idaho.
- You have any Idaho activity from which you receive, realize or derive income.
- You have an agent — such as a collector, repair person, delivery person, etc. — acting on your behalf in Idaho.
Other business entities
Still not sure if you should file a business income tax return as a partnership? Explore the other business entity types that must file an Idaho tax return:
Tax rates
The Idaho business tax rate is on taxable income. Below is a history of tax rates:
| Year | Idaho business tax rate is on taxable income |
|---|---|
| 2025 | 5.3% |
| 2024 | 5.695% |
| 2023 | 5.8% |
| 2022 | 6% |
| 2021 | 6.5% |
| 2018-2020 | 6.925% |
| 2012-2017 | 7.4% |
| 2001-2011 | 7.6% |
Tax due for nonresident individual partners
A partnership must pay pass-through withholding on a nonresident individual partner’s income from that partnership. This income includes the individual’s share of income, loss, and deductions.
If a partnership chooses not to withhold, they have two other options:
- Composite return—the partnership pays the tax for the individual owner on the entity’s return at the corporate rate.
- Nonresident Owner Agreement—the individual owner can submit a signed agreement (Form PTE-NROA) to the partnership and the partnership doesn’t include the individual in a composite return or pay withholding to the Tax Commission on the owner’s behalf.
Partnerships that pay tax for individual shareholders on a composite return can’t take all the same deductions that Idaho allows on an individual return. For example, partnerships aren’t allowed deductions for carryovers or carrybacks of net operating losses or capital losses.
See additional information, including Form PTE-12 and Form PTE-01, on our Pass‑Through Entities page.
What to file
Include a complete copy of your federal income tax return with your Idaho income tax return.
Assembling your tax return
To make sure your return is correctly processed, include all forms and schedules in the following order:
- Form 65, pages 1 and 2
- Form 42
- Form 75
- Form 44
- Form PTE-12, if applicable
- Form(s) ID K-1, if applicable
- Additional schedules in alphabetical order
- Additional forms in numerical order
- Complete copy of federal return
Find all business income tax forms for the current year
Find business income tax forms for prior years
Amended returns
Use Form 65 to amend your Idaho income tax return. Make sure you check the Amended Return box and enter the reason for amending.
If you amend your federal return, you must file an amended Idaho return. The Idaho statute of limitations for receiving a refund is three years from the due date of the return or the date the return was filed, whichever is later.
When to file
File your Idaho income tax return on or before the 15th day of the fourth month following the close of your tax year. For a calendar year filer, this is April 15. If the last day for filing a return falls on a Saturday, Sunday, or legal holiday, the return is on time if you file it on the next business day.
Please contact us if you forgot to file a tax return.
Extensions
Learn more on our Valid Extension for Filing page.
Penalties and interest
Learn more on our Penalties and Interest page.
Where to file
E-file your return
The Tax Commission, with the IRS, allows electronic filing of federal and state business income tax returns. To see a list of software companies that provide this service, visit our Filing Business Income Taxes Online page.
Mail your return
See our mailing address information on our Contact Us webpage.
Payments
Visit our E-pay page for more information about electronic payments.
Federal regulations
Idaho follows federal regulations on the following items:
- Accounting methods and period: Any changes must have prior approval from the IRS. Include a copy of the federal approval with your return.
- Bonus depreciation for property acquired during 2008 and 2009: Learn more on our Bonus Depreciation page.
- Check-the-box regulations: If an entity is classified or taxed as a partnership for federal income tax purposes, it’s treated as a partnership for Idaho income tax purposes.
Federal audit
If your federal taxable income or tax credits change because of a federal audit, you must send written notice to the Tax Commission within 180 days of the final federal determination (see Rule 890). Include copies of all IRS schedules.
- If you owe more Idaho tax and don’t send the written notice within 180 days, we will apply a 5% penalty and charge interest on the tax due.
- If you’re owed an Idaho refund, you must file an amended Idaho income tax return to get the refund. The Idaho statute of limitations for receiving a refund is three years from the due date of the return or the date you filed the return, whichever is later. If the statute-of-limitations period has ended, you have one year from the date of the final determination to file for the refund. If we receive an amended return after that date but within 10 years of the due date of the original return, you might be eligible for a nonrefundable credit.
Net operating loss (NOL)
Idaho doesn’t allow a partnership to take a deduction for an NOL carryback or carryforward. The partnership must pass the loss through to the partners so they can take the deduction on their individual income tax returns. If a partnership elects to be an Affected Business Entity, it is allowed to claim an NOL. (See the Pass‑Through Entities page).
Keeping records
Keep copies of your tax returns and all supporting documents for at least seven years. Visit the IRS website for more information about record keeping.
Laws and rules
Learn more about Idaho business income tax:
- Idaho Code Title 63, Chapter 30 — Income Tax
- Income Tax Rules
Income Tax for S Corporations
A corporation filing as an S corporation for federal income tax purposes must file Idaho Form 41S if either of the following are true:
- You’re doing business in Idaho.
- You’re registered with the Idaho Secretary of State to do business in Idaho.
Idaho accepts the federal approval of the S corporation election. Include a copy of the federal approval or a federal Form 2553 with your Form 41S the first year you file.
Doing business in Idaho includes, but isn’t limited to, the following activities:
- You own or lease, as a lessor or lessee, any property in Idaho.
- You solicit business in Idaho.
- You’re a member of a partnership or S corporation with business in Idaho.
- You have any Idaho activity from which you receive, realize or derive income.
- You have an agent — such as a collector, repair person, or delivery person — acting on your behalf in Idaho.
Exemptions
An S corporation under the protection of Public Law 86‑272 is exempt from filing an Idaho income tax return.
Other business entities
Still not sure if you should file a business income tax return as a corporation? Explore the other business entity types that must file an Idaho tax return:
Tax rates
The Idaho business tax rate is on taxable income. Below is a history of tax rates:
| Year | Idaho business tax rate is on taxable income |
|---|---|
| 2025 | 5.3% |
| 2024 | 5.695% |
| 2023 | 5.8% |
| 2022 | 6% |
| 2021 | 6.5% |
| 2018-2020 | 6.925% |
| 2012-2017 | 7.4% |
| 2001-2011 | 7.6% |
Tax due for nonresident individual shareholders
An S corporation is required to pay pass-through withholding on a nonresident individual shareholder’s income from that S corporation. This income includes wages, salaries, any other compensation, and the individual’s share of income, loss or deductions.
If an S corporation chooses not to withhold, they have two other options:
- Composite return—the S corporation pays the tax for the individual owner on the entity’s return at the corporate rate.
- Nonresident Owner Agreement—the individual owner can submit a signed agreement (Form PTE-NROA) to the S corporation and the S corporation doesn’t include the individual in a composite return or pay withholding to the Tax Commission on the owner’s behalf.
S corporations that pay tax for individual shareholders on a composite return can’t take all the same deductions that Idaho allows on an individual return. For example, S corporations aren’t allowed deductions for carryovers or carrybacks of net operating losses, capital losses, or personal exemptions.
These provisions apply to an S corporation that’s doing business in Idaho.
See additional information, including Forms PTE-12 and PTE-01, on our Pass‑through Entity page.
What to file
Include a complete copy of your federal income tax return with your Idaho business income tax return.
Assembling your tax return
To make sure your return is correctly processed, include all forms and schedules in the following order:
- Form 41S, pages 1 and 2
- Form 42
- Form 75
- Form 44
- Form PTE-12, if applicable
- Form(s) ID K-1, if applicable
- Additional schedules in alphabetical order
- Additional forms in numerical order
- Complete copy of federal return
Find all business income tax forms for the current year
Find business income tax forms for prior years
Amended returns
Use Form 41S to amend your Idaho income tax return. Make sure you check the Amended Return box and enter the reason for amending.
If you amend your federal return, you also must file an amended Idaho income tax return. The Idaho statute of limitations for receiving a refund is three years from the due date of the return or the date you filed the return, whichever is later.
When to file
File your Idaho income tax return on or before the 15th day of the fourth month following the close of your tax year. For a calendar year filer, this is April 15. If the last day for filing a return falls on a Saturday, Sunday, or legal holiday, the return is on time if you file it on the next business day.
Please contact us if you forgot to file a tax return.
Extensions
Learn more on our Valid Extension for Filing page.
Penalties and interest
Learn more on our Penalties and Interest page.
Where to file
E-file your return
The Tax Commission, with the IRS, allows electronic filing of federal and state business income tax returns. To see a list of software companies that provide this service, visit our Filing Business Income Taxes Online page.
Mail your return
See our mailing address information on our Contact Us webpage.
Payments
Visit our E-pay page for more information about electronic payments.
Federal regulations
Idaho follows federal regulations on the following items:
- Accounting methods and period: Any changes must have prior approval from the IRS. Include a copy of the federal approval with your return.
- Bonus depreciation for property acquired during 2008 and 2009: Learn more on our Bonus Depreciation page.
- Check-the-box regulations: If an entity is classified or taxed as a corporation for federal income tax purposes, it’s treated as a corporation for Idaho income tax purposes.
- Disregarded entities: If an entity is classified as a disregarded entity for federal tax purposes, it’s treated as a disregarded entity for Idaho income tax purposes. Your return must have a schedule listing the names and federal identification numbers of disregarded entities included in your return. This is separate from the Idaho Form 41A. The total of the apportionment attributes of the disregarded entity is included in the owner’s Idaho apportionment factor.
- Qualified Subchapter S Subsidiaries (QSSS): Idaho treats a QSSS in the same manner as the IRS. The total of the apportionment attributes of the QSSS is included in the parent S corporation’s Idaho apportionment factor.
Federal audit
If your federal taxable income or tax credits change because of a federal audit, you must send written notice to the Tax Commission within 180 days of the final federal determination (see Rule 890). Include copies of all IRS schedules.
- If you owe more Idaho tax and don’t send the written notice within 180 days, we will apply a 5% penalty and charge interest on the tax due.
- If you’re owed an Idaho refund, you must file an amended Idaho income tax return to get the refund. The Idaho statute of limitations for receiving a refund is three years from the due date of the return or the date you filed the return, whichever is later. If the statute-of-limitations period has ended, you have one year from the date of the final determination to file for the refund. If we receive an amended return after that date but within 10 years of the due date of the original return, you might be eligible for a nonrefundable credit.
Net operating loss (NOL)
Idaho doesn’t allow an S corporation to take a deduction for an NOL carryback or carryforward. The S corporation must pass the loss through to the shareholders so they can take the deduction on their individual income tax return. If an S corporation elects to be an Affected Business Entity, it is allowed to claim an NOL. (See the Pass‑Through Entities page).
Combined reporting
Visit our Combined Reporting page.
Related documents
Visit the Income Tax Hub for links to related guides.
Keeping records
Keep copies of your tax returns and all supporting documents for at least seven years. Visit the IRS website for more information about record keeping.
Laws and rules
Learn more about Idaho business income tax:
- Idaho Code Title 63, Chapter 30 — Income Tax
- Idaho Code Title 30 — Corporations
- Income Tax Rules
Income Tax for Corporations
Definition
You must file income tax returns for your corporation if any of the following are true:
- You’re doing business in Idaho.
- You’re registered with the Idaho Secretary of State to do business in Idaho.
- You have income attributable to Idaho.
Doing business in Idaho includes, but isn’t limited to, the following activities:
- You own or lease, as a lessor or lessee, any property in Idaho.
- You solicit business in Idaho.
- You’re a member of a partnership or S corporation with business in Idaho.
- You have any Idaho activity from which you receive, realize or derive income.
- You have an agent — such as a collector, repair person, or delivery person — acting on your behalf in Idaho.
Exemptions
A corporation under the protection of Public Law 86‑272 is exempt from filing an Idaho income tax return.
Examples of corporations
The following are examples of corporations that must file a business income tax return:
- A corporation subject to the income or franchise tax
- A corporation in business solely to perform contracts with the U.S. Department of Energy at the Idaho National Laboratory. This corporation is subject to the Idaho franchise tax.
- A common law trust treated as a corporation for federal income tax purposes
- A cooperative bank without capital stock operated for mutual purposes and without profit
- A domestic building and loan association
- A domestic savings and loan association
- A federal savings and loan association with substantially all the business confined to making loans to members
- A homeowners’ association
- An inactive or name-holder corporation
- A limited-liability company treated as a corporation for federal income tax purposes
- A mutual savings bank that doesn’t have capital stock represented by shares
- A nonproductive mining corporation
- A nonprofit organization that receives unrelated business income, as defined in the Internal Revenue Code (IRC). If you don’t receive unrelated business income, you aren’t required to file an Idaho corporate income tax return. However, if you file a federal Form 990, you may send a copy to the Tax Commission
- A publicly traded partnership treated as a corporation under IRC Section 7704
- A real estate investment trust (REIT)
- A regulated investment company (RIC)
- A receiver, trustee in dissolution, trustee in bankruptcy, or assignee who possesses or holds title to all or substantially all the property or business of a corporation, even if the property or business isn’t being operated
Other business entities
Still not sure if you should file a business income tax return as a corporation? Explore the other business entity types that must file an Idaho tax return:
Tax rates
See the Business Income Tax Rates for the current Idaho business income tax rate.
Idaho imposes the franchise tax on a corporation for the privilege of doing business in Idaho. This includes a corporation in business solely to perform contracts with the U.S. Department of Energy at the Idaho National Laboratory. See Idaho Code section 63‑3025A. The franchise tax rate is the same as the business income tax rate.
Corporations aren’t subject to both the franchise tax and the income tax.
What to file
Include a complete copy of your federal income tax return with your Idaho business income tax return.
Assembling your tax return
To make sure your return is correctly processed, include all forms and schedules in the following order:
- Form 41, pages 1 and 2
- Form 42
- Form 75
- Form 44
- Form 41A, if applicable
- Form 41ESR, if applicable
- Additional schedules in alphabetical order
- Additional forms in numerical order
- Complete copy of federal return
Find all business income tax forms for the current year
Find business income tax forms for prior years
Amended returns
Use Form 41 to amend your Idaho income tax return. Make sure you check the Amended Return box and enter the reason for amending.
If you amend your federal return, you also must file an amended Idaho income tax return. The Idaho statute of limitations for receiving a refund is three years from the due date of the return or the date you filed the return, whichever is later.
When to file
File your Idaho income tax return on or before the 15th day of the fourth month following the close of your tax year. For a calendar year filer, this is April 15. If the last day for filing a return falls on a Saturday, Sunday, or legal holiday, the return is on time if you file it on the next business day.
Please contact us if you forgot to file a tax return.
Extensions
Learn more on our Valid Extension for Filing page.
Penalties and interest
Learn more on our Penalties and Interest page.
Where to file
E-file your return
The Tax Commission, with the IRS, allows electronic filing of federal and state business income tax returns. To see a list of software companies that provide this service, visit our Filing Business Income Taxes Online page.
Mail your return
See our mailing address information on our Contact Us webpage.
Payments
Visit our E-pay page for more information about electronic payments.
Estimated payments
You don’t have to make estimated payments the first year your corporation is in Idaho. After that, you must make estimated payments if both of these apply:
- Your corporation must make federal estimated payments.
- Your corporation’s estimated Idaho tax liability is $500 or more.
Use Form 41ES to determine the estimated payment amount.
- You can make the estimated payment electronically using the Quick Pay option on our website. For more information, visit our E‑pay page at tax.idaho.gov/epay.
- You can make the estimated payment with a check using the voucher at the bottom of Form 41ES.
Use Form 41ESR if you underpaid estimated taxes during the year. Include it with Form 41 when you file.
Federal regulations
Idaho follows federal regulations on the following items:
- Accounting methods and period: Any changes must have prior approval from the IRS. Include a copy of the federal approval with your return.
- Bonus depreciation for property acquired during 2008 and 2009: Learn more on our Bonus Depreciation page.
- Check-the-box regulations: If an entity is classified or taxed as a corporation for federal income tax purposes, it’s treated as a corporation for Idaho income tax purposes.
- Disregarded entities: If an entity is classified as a disregarded entity for federal tax purposes, it’s treated as a disregarded entity for Idaho income tax purposes. Your return must have a schedule listing the names and federal identification numbers of disregarded entities included in your return. This is separate from the Idaho Form 41A. The total of the apportionment attributes of the disregarded entity is included in the owner’s Idaho apportionment factor.
Federal audit
If your federal taxable income or tax credits change because of a federal audit, you must send written notice to the Tax Commission within 180 days of the final federal determination (see Rule 890). Include copies of all IRS schedules.
- If you owe more Idaho tax and don’t send the written notice within 180 days, we will apply a 5% penalty and charge interest on the tax due.
- If you’re owed an Idaho refund, you must file an amended Idaho income tax return to get the refund. The Idaho statute of limitations for receiving a refund is three years from the due date of the return or the date you filed the return, whichever is later. If the statute-of-limitations period has ended, you have one year from the date of the final determination to file for the refund. If we receive an amended return after that date but within 10 years of the due date of the original return, you might be eligible for a nonrefundable credit.
Net operating loss (NOL)
An NOL occurs when the amount of Idaho taxable income, after making modifications, is less than zero. You can’t subtract the NOL if the corporation wasn’t doing business in Idaho.
Idaho calculates the Idaho NOL differently than the IRS calculates the federal NOL. So, you always must add back the NOL claimed on your federal income tax return.
You can use an NOL by deducting it from your income in another year or years. Include Form 56 or your own schedule with your Idaho return for any year you carry the NOL to.
Combined reporting
Visit our Combined Reporting page.
Keeping records
Keep copies of your tax returns and all supporting documents for at least seven years. Visit the IRS website for more information about record keeping.
Businesses exercising the option to carryback or carry forward need to keep records for all affected years.
Laws and rules
Learn more about Idaho business income tax:
- Idaho Code Title 63, Chapter 30 — Income Tax
- Idaho Code Title 30 — Corporations
- Income Tax Rules
Individual Income Tax Rate Schedule
Year 2025
Single
| At least | No more than | Tax rate |
|---|---|---|
| $1 | $4,811 | 0.0% |
| $4,812 | 5.3% |
Married
| At least | No more than | Tax rate |
|---|---|---|
| $1 | $9,622 | 0.0% |
| $9,623 | 5.3% |
Year 2024
Single
| At least | No more than | Tax rate |
|---|---|---|
| $1 | $4,673 | 0.0% |
| $4,674 | 5.695% |
Married
| At least | No more than | Tax rate |
|---|---|---|
| $1 | $9,346 | 0.0% |
| $9,347 | 5.695% |
Year 2023
Single
| At least | No more than | Tax rate |
|---|---|---|
| $1 | $4,489 | 0.0% |
| $4,490 | 5.8% |
Married
| At least | No more than | Tax rate |
|---|---|---|
| $1 | $8,978 | 0.0% |
| $8,979 | 5.8% |
Year 2022
(Index formula: 1.662)
Single
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $1,662 | $0.00 | plus 1.0% of the amount over $0 |
| $1,662 | $4,987 | $16.62 | plus 3.0% of the amount over $1,662 |
| $4,987 | $8,311 | $116.36 | plus 4.5% of the amount over $4,987 |
| $8,311 | $265.96 | plus 6.0% of the amount over $8,311 |
Married
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $3,324 | $0.00 | plus 1.0% of the amount over $0 |
| $3,324 | $9,974 | $33.24 | plus 3.0% of the amount over $3,324 |
| $9,974 | $16,622 | $232.72 | plus 4.5% of the amount over $9,974 |
| $16,622 | $531.92 | plus 6.0% of the amount over $16,622 |
Year 2021
(Index formula: 1.588)
Single
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $1,588 | $0.00 | plus 1.0% of the amount over $0 |
| $1,588 | $4,763 | $15.88 | plus 3.1% of the amount over $1,588 |
| $4,763 | $6,351 | $114.32 | plus 4.5% of the amount over $4,763 |
| $6,351 | $7,939 | $185.77 | plus 5.5% of the amount over $6,351 |
| $7,939 | $273.10 | plus 6.5% of the amount over $7,939 |
Married
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $3,176 | $0.00 | plus 1.0% of the amount over $0 |
| $3,176 | $9,526 | $31.76 | plus 3.1% of the amount over $3,176 |
| $9,526 | $12,702 | $228.64 | plus 4.5% of the amount over $9,526 |
| $12,702 | $15,878 | $371.54 | plus 5.5% of the amount over $12,702 |
| $15,878 | $546.20 | plus 6.5% of the amount over $15,878 |
Year 2020
(Index formula: 1.568)
Single
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $1,568 | $0.00 | plus 1.125% of the amount over $0 |
| $1,568 | $3,136 | $17.64 | plus 3.125% of the amount over $1,568 |
| $3,136 | $4,704 | $66.64 | plus 3.625% of the amount over $3,136 |
| $4,704 | $6,272 | $123.48 | plus 4.625% of the amount over $4,704 |
| $6,272 | $7,840 | $196.00 | plus 5.625% of the amount over $6,272 |
| $7,840 | $11,760 | $284.20 | plus 6.625% of the amount over $7,840 |
| $11,760 | $543.90 | plus 6.925% of the amount over $11,760 |
Married
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $3,136 | $0.00 | plus 1.125% of the amount over $0 |
| $3,136 | $6,272 | $35.28 | plus 3.125% of the amount over $3,136 |
| $6,272 | $9,408 | $133.28 | plus 3.625% of the amount over $6,272 |
| $9,408 | $12,544 | $246.96 | plus 4.625% of the amount over $9,408 |
| $12,544 | $15,680 | $392.00 | plus 5.625% of the amount over $12,544 |
| $15,680 | $23,520 | $568.40 | plus 6.625% of the amount over $15,680 |
| $23,520 | $1,087.80 | plus 6.925% of the amount over $23,520 |
Year 2019
(Index formula: 1.541)
Single
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $1,541 | $0.00 | plus 1.125% of the amount over $0 |
| $1,541 | $3,081 | $17.33 | plus 3.125% of the amount over $1,541 |
| $3,081 | $4,622 | $65.47 | plus 3.625% of the amount over $3,081 |
| $4,622 | $6,162 | $121.32 | plus 4.625% of the amount over $4,622 |
| $6,162 | $7,703 | $192.57 | plus 5.625% of the amount over $6,162 |
| $7,703 | $11,554 | $279.22 | plus 6.625% of the amount over $7,703 |
| $11,554 | $534.37 | plus 6.925% of the amount over $11,554 |
Married
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $3,082 | $0.00 | plus 1.125% of the amount over $0 |
| $3,082 | $6,162 | $34.66 | plus 3.125% of the amount over $3,082 |
| $6,162 | $9,244 | $130.94 | plus 3.625% of the amount over $6,162 |
| $9,244 | $12,324 | $242.64 | plus 4.625% of the amount over $9,244 |
| $12,324 | $15,406 | $385.14 | plus 5.625% of the amount over $12,324 |
| $15,406 | $23,108 | $558.44 | plus 6.625% of the amount over $15,406 |
| $23,108 | $1,068.74 | plus 6.925% of the amount over $23,108 |
Year 2018
(Index formula: 1.504)
Single
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $1,504 | $0.00 | plus 1.125% of the amount over $0 |
| $1,504 | $3,008 | $16.92 | plus 3.125% of the amount over $1,504 |
| $3,008 | $4,511 | $63.91 | plus 3.625% of the amount over $3,008 |
| $4,511 | $6,015 | $118.42 | plus 4.625% of the amount over $4,511 |
| $6,015 | $7,519 | $187.97 | plus 5.625% of the amount over $6,015 |
| $7,519 | $11,279 | $272.56 | plus 6.625% of the amount over $7,519 |
| $11,279 | $521.63 | plus 6.925% of the amount over $11,279 |
Married
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $3,008 | $0.00 | plus 1.125% of the amount over $0 |
| $3,008 | $6,016 | $33.84 | plus 3.125% of the amount over $3,008 |
| $6,016 | $9,022 | $127.82 | plus 3.625% of the amount over $6,016 |
| $9,022 | $12,030 | $236.84 | plus 4.625% of the amount over $9,022 |
| $12,030 | $15,038 | $375.94 | plus 5.625% of the amount over $12,030 |
| $15,038 | $22,558 | $545.12 | plus 6.625% of the amount over $15,038 |
| $22,558 | $1,043.26 | plus 6.925% of the amount over $22,558 |
Year 2017
(Index formula: 1.472)
Single
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $1,472 | $0.00 | plus 1.6% of the amount over $0 |
| $1,472 | $2,945 | $23.56 | plus 3.6% of the amount over$1,472 |
| $2,945 | $4,417 | $76.57 | plus 4.1% of the amount over $2,945 |
| $4,417 | $5,890 | $136.94 | plus 5.1% of the amount over $4,417 |
| $5,890 | $7,362 | $212.03 | plus 6.1% of the amount over $5,890 |
| $7,362 | $11,043 | $301.85 | plus 7.1% of the amount over $7,362 |
| $11,043 | $563.21 | plus 7.4% of the amount over $11,043 |
Married
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $2,944 | $0.00 | plus 1.6% of the amount over $0 |
| $2,944 | $5,890 | $47.12 | plus 3.6% of the amount over $2,944 |
| $5,890 | $8,834 | $153.14 | plus 4.1% of the amount over $5,890 |
| $8,834 | $11,780 | $273.88 | plus 5.1% of the amount over $8,834 |
| $11,780 | $14,724 | $424.06 | plus 6.1% of the amount over $11,780 |
| $14,724 | $22,086 | $603.70 | plus 7.1% of the amount over $14,724 |
| $22,086 | $1,126.42 | plus 7.4% of the amount over $22,086 |
Year 2016
(Index formula: 1.454)
Single
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $1,454 | $0.00 | plus 1.6% of the amount over $0 |
| $1,454 | $2,908 | $23.26 | plus 3.6% of the amount over $1,454 |
| $2,908 | $4,362 | $75.60 | plus 4.1% of the amount over $2,908 |
| $4,362 | $5,816 | $135.21 | plus 5.1% of the amount over $4,362 |
| $5,816 | $7,270 | $209.36 | plus 6.1% of the amount over $5,816 |
| $7,270 | $10,905 | $298.05 | plus 7.1% of the amount over $7,270 |
| $10,905 | $556.14 | plus 7.4% of the amount over $10,905 |
Married
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $2,908 | $0.00 | plus 1.6% of the amount over $0 |
| $2,908 | $5,816 | $46.52 | plus 3.6% of the amount over $2,908 |
| $5,816 | $8,724 | $151.20 | plus 4.1% of the amount over $5,816 |
| $8,724 | $11,632 | $270.42 | plus 5.1% of the amount over $8,724 |
| $11,632 | $14,540 | $418.72 | plus 6.1% of the amount over $11,632 |
| $14,540 | $21,810 | $596.10 | plus 7.1% of the amount over $14,540 |
| $21,810 | $1,112.28 | plus 7.4% of the amount over $21,810 |
Year 2015
(Index formula: 1.452)
Single
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $1,452 | $0.00 | plus 1.6% of the amount over $0 |
| $1,452 | $2,904 | $23.23 | plus 3.6% of the amount over $1,452 |
| $2,904 | $4,356 | $75.50 | plus 4.1% of the amount over $2,904 |
| $4,356 | $5,808 | $135.03 | plus 5.1% of the amount over $4,356 |
| $5,808 | $7,260 | $209.08 | plus 6.1% of the amount over $5,808 |
| $7,260 | $10,890 | $297.65 | plus 7.1% of the amount over $7,260 |
| $10,890 | $555.38 | plus 7.4% of the amount over $10,890 |
Married
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $2,904 | $0.00 | plus 1.6% of the amount over $0 |
| $2,904 | $5,808 | $46.46 | plus 3.6% of the amount over $2,904 |
| $5,808 | $8,712 | $151.00 | plus 4.1% of the amount over $5,808 |
| $8,712 | $11,616 | $270.06 | plus 5.1% of the amount over $8,712 |
| $11,616 | $14,520 | $418.16 | plus 6.1% of the amount over $11,616 |
| $14,520 | $21,780 | $595.30 | plus 7.1% of the amount over $14,520 |
| $21,780 | $1,110.76 | plus 7.4% of the amount over $21,780 |
Year 2014
(Index formula: 1.429)
Single
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $1,429 | $0.00 | plus 1.6% of the amount over $0 |
| $1,429 | $2,858 | $22.86 | plus 3.6% of the amount over $1,429 |
| $2,858 | $4,287 | $74.30 | plus 4.1% of the amount over $2,858 |
| $4,287 | $5,716 | $132.89 | plus 5.1% of the amount over $4,287 |
| $5,716 | $7,145 | $205.77 | plus 6.1% of the amount over $5,716 |
| $7,145 | $10,718 | $292.94 | plus 7.1% of the amount over $7,145 |
| $10,718 | $546.59 | plus 7.4% of the amount over $10,718 |
Married
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $2,858 | $0.00 | plus 1.6% of the amount over $0 |
| $2,858 | $5,716 | $45.72 | plus 3.6% of the amount over $2,858 |
| $5,716 | $8,574 | $148.60 | plus 4.1% of the amount over $5,716 |
| $8,574 | $11,432 | $265.78 | plus 5.1% of the amount over $8,574 |
| $11,432 | $14,290 | $411.54 | plus 6.1% of the amount over $11,432 |
| $14,290 | $21,436 | $585.88 | plus 7.1% of the amount over $14,290 |
| $21,436 | $1,093.18 | plus 7.4% of the amount over $21,436 |
Year 2013
(Index formula: 1.409)
Single
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $1,409 | $0.00 | plus 1.6% of the amount over $0 |
| $1,409 | $2,818 | $22.54 | plus 3.6% of the amount over $1,409 |
| $2,818 | $4,227 | $73,26 | plus 4.1% of the amount over $2,818 |
| $4,227 | $5,636 | $131.03 | plus 5.1% of the amount over $4,227 |
| $5,636 | $7,045 | $202.89 | plus 6.1% of the amount over $5,636 |
| $7,045 | $10,568 | $288.84 | plus 7.1% of the amount over $7,045 |
| $10,568 | $538.94 | plus 7.4% of the amount over $10,568 |
Married
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $2,818 | $0.00 | plus 1.6% of the amount over $0 |
| $2,818 | $5,636 | $45,08 | plus 3.6% of the amount over $2,818 |
| $5,636 | $8,454 | $146.52 | plus 4.1% of the amount over $5,636 |
| $8,454 | $11,272 | $262.06 | plus 5.1% of the amount over $8,454 |
| $11,272 | $14,090 | $405.78 | plus 6.1% of the amount over $11,272 |
| $14,090 | $21,136 | $577.68 | plus 7.1% of the amount over $14,090 |
| $21,136 | $1,077.88 | plus 7.4% of the amount over $21,136 |
Year 2012
(Index formula: 1.380)
Single
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $1,380 | $0.00 | plus 1.6% of the amount over $0 |
| $1,380 | $2,760 | $22.08 | plus 3.6% of the amount over $1,380 |
| $2,760 | $4,140 | $71.76 | plus 4.1% of the amount over $2,760 |
| $4,140 | $5,520 | $128.34 | plus 5.1% of the amount over $4,140 |
| $5,520 | $6,900 | $198.72 | plus 6.1% of the amount over $5,520 |
| $6,900 | $10,350 | $282.90 | plus 7.1% of the amount over $6,900 |
| $10,350 | $527.85 | plus 7.4% of the amount over $10,350 |
Married
| At least | Less than | Tax | Rate |
|---|---|---|---|
| $1 | $2,760 | $0.00 | plus 1.6% of the amount over $0 |
| $2,760 | $5,520 | $44.16 | plus 3.6% of the amount over $2,760 |
| $5,520 | $8,280 | $143.52 | plus 4.1% of the amount over $5,520 |
| $8,280 | $11,040 | $256.68 | plus 5.1% of the amount over $8,280 |
| $11,040 | $13,800 | $397.44 | plus 6.1% of the amount over $11,040 |
| $13,800 | $20,700 | $565.80 | plus 7.1% of the amount over $13,800 |
| $20,700 | $1,055.70 | plus 7.4% of the amount over $20,700 |
Idaho Source Income
- Idaho resident: Taxed on income from all sources.
- Part-year Idaho resident: Taxed on income received while an Idaho resident.
- Idaho nonresident: Taxed on Idaho source income.
- Tax is also due on Idaho source income received any time during the year while not residing or domiciled in Idaho.
Idaho source income defined
Idaho source income is income from either of these:
- Transactions or activities that take place in Idaho
- Property in Idaho
Idaho compensation
Compensation is income from wages and salary and other amounts your employer pays you for the services you perform. Compensation for services performed in Idaho is Idaho source income. If you:
- Work only in Idaho during the year: All your compensation is Idaho compensation.
- Work only outside Idaho during the year: You have no Idaho compensation.
Note: All compensation received while you’re domiciled or residing in Idaho is taxable by Idaho. Learn more about Idaho Residency Status. - Work both in and outside Idaho during the year: You or your employer must compute an Idaho compensation percentage. You can then calculate your Idaho compensation from that job.
Your W-2 form should show your compensation from Idaho and any other states.
To compute your Idaho compensation, divide Idaho work days by total work days
- Work days include only those days you provided personal services for your employer. Don’t include any days off when you didn’t provide personal services for your employer (e.g., holidays, vacation).
- Idaho work days are the total days you worked in Idaho for a particular employer during the year.
- Total work days are the total days you worked for that employer both in and outside Idaho during the year.
Tip: Generally, if you work a five-day work week all year, you’ll have 260 total work days. Subtract any vacation, holidays, sick leave days, and other days you take off.
Jake lives in Washington and worked only for XYZ Company during the year. He worked in Idaho from January through October. He worked in Washington from November through December. XYZ Company paid him $40,000 for the year. Jake computes his Idaho compensation percentage and Idaho compensation as follows:
- Idaho work days = 220 days less 6 holidays,
2 sick days, and 10 vacation days = 202 - Total work days = 260 days less 9 holidays,
4 sick days, and 15 vacation days = 232 - Idaho compensation percentage
= 202 Idaho work days/232 total work days = 87% - 87% x $40,000 (compensation from XYZ Co. for the year)
= Idaho compensation of $34,800
If Jake had more than one employer:
He should make a calculation for each employer if he worked in and outside Idaho for other employers.
Special rules apply in computing compensation from stock options and severance pay.
Computing Withholding
Every employer who pays income subject to withholding holds back part of an employee’s wages and sends it to the Tax Commission. This section describes how to determine the amount to withhold.
Form W-4
You must have a federal Form W-4, Employee’s Withholding Allowance Certificate, on file for each employee. We strongly encourage you to have all your employees use the most recent Form ID W-4 to update their Idaho withholding.
Read more at Update Your W-4.
Ways to compute withholding
You can use any of the following methods to compute Idaho withholding:
- Percentage Computation method — This might be the best way if you’re programming withholding tables on your computer. Round to the nearest whole dollar. See the Table for Percentage Computation Method of Withholding.
- Annualized Wage method — Round to nearest whole dollar.
- Wage Bracket method. See the Table for Wage Bracket Method of Withholding.
Effective date of withholding tables
We revise withholding tables as needed, and it’s usually partway into a year. When we issue a new table, you don’t need to adjust withholding back to the beginning of the year. Just use the new table going forward.
Idaho Child Tax Credit Allowance Table (ICTCAT)
The Idaho Child Tax Credit has sunsetted per Idaho Code Section 63-3029L. Because the credit is no longer in effect, the allowance amount will be zero.
Supplemental wages
Idaho income tax applies to bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay, and other similar payments the employee earned while working in Idaho.
Compute withholding one of these ways:
- Combine the supplemental payment with regular wages and treat it as a single payment.
- Multiply the separately-issued supplemental payment by 5.3%.
Percentage Computation method
Calculate your employees’ withholding according to the number of Idaho withholding allowances they entered on their Form ID W-4.
No withholding allowances
- Find the correct chart for your payroll frequency.
- Choose the correct chart for the employee’s withholding status.
- Select the row corresponding with the employee’s wages.
- Complete the calculation to determine the correct amount of Idaho income tax to withhold.
Any withholding allowances
- Determine the number of Idaho withholding allowances on the employee’s Form ID W-4.
- Multiply the employee’s number of Idaho withholding allowances by zero.
- Find the correct chart for your payroll frequency.
- Choose the correct chart for the employee’s withholding status.
- Subtract the result from step 2 from the employee’s wages.
- Select the row corresponding with the employee’s wages reduced by step 5.
- Complete the calculation to determine the correct amount of Idaho income tax to withhold.
EXAMPLE
An unmarried employee is paid $1,212 biweekly and claims four Idaho withholding allowances on their Form ID W-4.
| 1. Total wage payment | $1,212 |
| 2. One allowance (from the ICTCAT) | $0.00 |
| 3. Idaho allowances claimed on ID W-4 | 4 |
| 4. Multiply line 2 by line 3 | $0.00 |
| 5. Amount subject to withholding Subtract total allowances, line 4, from wages, line 1 | $1,212 |
| 6. Tax to withhold (from charts) 5.3% of the amount over $619 | $31 |
Annualized Wage method
- Multiply the wages for the pay period by the number of pay periods in the calendar year.
- Subtract the Idaho Child Tax Credit allowances from the gross wages to determine the amount subject to withholding.
- Use this figure and the annual tables to compute the amount of withholding required.
- Divide that amount by the number of pay periods in the calendar year. The result will be the amount of withholding for the current pay period.
EXAMPLE
A married person is paid $1,000 per week and claims four Idaho withholding allowances on their Form ID W-4.
| 1. Total annual wages ($1,000 x 52 weeks) | $52,000 |
| 2. One annual allowance (from ICTCAT) | $0.00 |
| 3. Idaho allowance(s) claimed on ID W-4 | 4 |
| 4. Multiply line 2 by line 3 | $0.00 |
| 5. Amount subject to withholding (line 1 – line 4) | $52,000 |
| 6. Tax from (from annual table) 5.3% of the amount over $32,000 | $1,060 |
| 7. Amount to be withheld each week $1,060 divided by 52…remember to round | $20 |
No withholding allowances
- Find the correct chart for your payroll frequency and the employee’s withholding status.
- Select the row corresponding with the employee’s wages.
- Choose the figure in the “0” column to determine the correct amount of Idaho income tax to withhold.
Any withholding allowances
- Find the correct chart for your payroll frequency and the employee’s withholding status.
- Select the row corresponding with the employee’s wages.
- Determine the number of Idaho withholding allowances on the employee’s Form ID W-4.
- The correct column is the one matching the number of Idaho withholding allowances (step 3). This gives you the correct amount of Idaho income tax to withhold.
More than 10 allowances
The chart covers up to 10 allowances. If an employee claims more than 10 allowances:
- Multiply the number of withholding allowances over 10 by zero.
- Subtract the result from the gross wages to get the adjusted gross wages.
- Use the adjusted gross wages and the column for 10 allowances to determine the withholding amount.
If the wages exceed the amount shown in the last bracket of the table, use the Percentage Computation method instead.
Payroll software
Contact the company that sold you the software for help with the software.
Withholding Due Dates
You must forward the withheld Idaho income taxes based on the account filing cycle the Tax Commission assigned to you (see Idaho Code section 63-3035). Report and forward taxes based on when you paid the wages, not when the employee earned them.
General due dates for forms
| Form 967 and W‑2s | Due the last day of January |
| Form 1099s | Due the last day of February |
| Form 910 monthly filers | Due the 20th of the month following the payment period |
| Form 910 semimonthly filers | Due the 20th of the month (for the 1st through 15th of the month) and on the 5th of the following month (for the 16th through the end of the month) |
| Form 910 quarterly filers | Due the last day of the month following the end of a quarter |
| Form 910 annual filers | Due the last day of January |
Withholding Filing
You’ll file your Idaho withholding forms online through TAP (Taxpayer access Point) after you register with the Tax Commission. We’ll send you a letter with instructions on how to set up a TAP account.
If you need to file by paper, you can print a copy of your return from your TAP account through the Letters panel. On your TAP home page (the Summary screen), click the More tab. Then click on View Letters in the Letters panel.
Information returns (1099s, W-2s)
You use information returns to report certain payments and services.
Form 967
You must file Form 967 annually to reconcile your withholding account regardless of your filing cycle for Form 910.
Form 910
Semimonthly filers: You must file Form 910 twice per month if you’re in one of these situations:
- You withhold at least $25,000 per month.
- You withhold at least $300,000 in a 12-month period.
Monthly filers: You must file Form 910 monthly if you’re in one of these situations:
- You withhold less than $25,000 a month and more than $750 a quarter.
- You have only one monthly pay period.
Quarterly filers: You must file Form 910 quarterly if you’re in one of these situations:
- You withhold $750 or less each quarter.
- You’re a farmer who’s required to file with the Idaho Department of Labor.
Annual filers: You must file Form 910 once per year if you’re in one of these situations:
- You withhold less than $750 annually.
- You’re a farmer who isn’t required to file with the Idaho Department of Labor.
Request a change to your filing cycle
Withholding account cycles are effective for a full calendar year. We’ll change your filing cycle at the end of the year for the following year, if appropriate.
You can request a change to your filing cycle. You must send it by November 15 for the change to take effect for the following year.
| Contact Type | Contact Information |
|---|---|
| permitprocessing@tax.idaho.gov | |
| Fax | (208) 334-7650 |
| Attn: Permit Accounting Idaho State Tax Commission PO Box 36 Boise ID 83722-3220 |
Tax preparers and accountants
See the Advanced Use of TAP guide for more details on paying taxes on behalf of clients.
Professional employment organizations (PEOs)
Idaho accepts state tax returns that PEOs file using their PEO EIN.
Withholding Paying
Electronic funds transfer (EFT)
You can make an EFT of money from one bank to another through either ACH debit or ACH credit.
ACH debit
You authorize us to withdraw a specific amount on the date you choose.
- Use Quick Pay. It’s free, and you don’t need to create an account.
- Register with TAP. It’s free.
- Read the guides on our TAP Help page for more information.
ACH credit
You tell your bank how much to send us and when to send it. Your bank might charge a fee for this service.
- Contact us and ask for the ACH Credit Addenda and Bank Information form.
- You can contact us by email at EFT@tax.idaho.gov or by fax at (208) 334-7625.
Other online methods
Use a debit card or credit card to make payments under $100,000 to the State of Idaho. We accept American Express, Discover, MasterCard, and Visa.
Note: Our third-party provider, PayIt, charges a convenience fee.
- Use Quick Pay.
- Use your TAP account.
- Phone us at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.
By mail
If you’re filing by paper, make your check or money order for payments under $100,000 payable to the Idaho State Tax Commission. Never send cash. Mail a Form 910 and your payment to:
Idaho State Tax Commission
PO Box 76
Boise ID 83707-0076.
The envelope must be postmarked by the due date. Note that in 2025 the U.S. Postal Service changed the definition of postmark dates. See the U.S. Postal Service website for more information.
Late payments
You’ll owe penalty and interest in either of these situations:
- Your payment is late.
- Your payment is less than the tax withheld.
You can use the Penalty and Interest Estimator to learn the approximate amount due.
Penalty
The minimum penalty is $10. The maximum penalty is 25% (.25) of the tax due. We determine penalty as follows:
- If you don’t file your withholding payment on or before the due date, you owe a penalty of 5% (.05) of the tax due for each month that passes until you make the payment.
- If you made a payment on time but underpaid the tax, the tax due is subject to a penalty of one-half of 1% (0.5% or .005) of the tax due for each month that passes until you make the payment.
Interest
Interest accrues on the unpaid tax from the due date for each month until the date you paid. The interest rate changes each year.