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E-filing Your Income Taxes for Free
See if you qualify to use the following programs to prepare and e-file your individual income tax returns for free.
Direct File program
The IRS Direct File program allows eligible Idahoans to file their state and federal returns for free.
Start by using the IRS Direct File program to do your federal return. Once you’ve filed, you’ll click a button to transfer your tax return information to Idaho’s FileYourStateTaxes tool to file your Idaho state taxes. (See video demo.)
To use Direct File, you must have lived in Idaho for all of 2024, and you must take the standard deduction. You can’t itemize, but you can take some credits and deductions. Find other eligibility requirements by visiting directfile.irs.gov. Click Check eligibility now, and then select Idaho.
Start filing now: directfile.irs.gov
Free File program
You might qualify to prepare and e-file your income taxes under the Free File program, a partnership between the Tax Commission, the IRS, and tax software companies. The program is open to Idaho taxpayers who meet certain criteria. If your adjusted gross income is $84,000 or less, you probably qualify to e-file for free.
Start filing now: tax.idaho.gov/freefile
Business and Individual E-File (MeF) Handbook 2023
Resource Center
- Temporary seller’s permit – Needed if you make infrequent retail sales in Idaho.
- Other tax permits – Application for a regular seller’s permit and withholding account. This page also has information about other tax permits.
- Business self-service – Change your sales, sales-related, income tax withholding, or IFTA account information.
- E-file – File online. It’s fast.
- E-pay – Discover ways to pay your taxes online.
- Event Promoters – Choose from three ways to fulfill your responsibilities to collect information on your sellers.
- GIS Maps – Resources from our Geographic Information Systems (GIS) staff, including mapping for over 1,200 taxing districts and 3,200 tax code areas.
- Stay Informed – Ways you can follow news and updates from the Tax Commission.
- Speaker Request – Have a Tax Commission representative speak at your meeting or function.
- Verify permit numbers — Display the business name(s) associated with a permit number if you enter a valid permit number
- Where’s My Refund? – Check the status of your expected individual income tax refund.
Successors’ Liability Clearance Letter
Are you buying a business? Did you know that buying an existing business without verifying that the business is up to date on its taxes increases your risk of a surprise tax liability in the future? You can eliminate that risk by requesting a Successors’ Liability clearance letter.
The Successors’ Liability clearance letter verifies whether the business you’re buying has a sales/use tax debt for which you could be liable.
Request a clearance letter
The request for a Successors’ Liability clearance letter must be in writing and include the following:
- A statement affirming that you’re buying the business.
- The name, location, and seller’s permit number of the business you’re buying.
- Either:
- A statement and signature from the seller authorizing this request. This legally allows the Tax Commission to provide tax information to you, the buyer of the business, OR
- A signed copy of the purchase agreement or earnest money agreement endorsed by both parties.
Send this material to:
Idaho State Tax Commission
PO Box 36
Boise ID 83722-0410
We’ll review your request and then respond in writing to you, the buyer. We’ll let you know whether there’s a sales or use tax liability, and if so, the amount.
If there’s a debt
If the business owes any sales or use tax, you must withhold this amount from the purchase price of the business and pay it to the Tax Commission. If you don’t do this, you’ll be responsible for any sales and use taxes left unpaid by the business’s previous owner.
Laws and rules
- Successors’ Liability — Idaho Code section 63-3628
- Successor’s Liability — Sales Tax Rule 119
Note: If you need a letter of good standing, please read our Tax Clearance Certificate guide.
E-File Guides for Tax Professionals
Specifications and handbooks on e-filing for preparers and developers.
Tax Preparers
Handbooks
E-File Business Income Tax
Authorized companies
E-File Individual Income Tax
Authorized companies
Reporting Website Issues
See “File Not Found” or other issues on the website? Email us at Submit a question.
TAP Help (E-File and E-Pay)
Have questions about using TAP? Visit the TAP Help page. To sign up with ACH credit and get an Addenda form, see our e-payment services page.
| Problem with TAP | Contact |
|---|---|
| Can’t register? Too many password attempts? Authorization code problem? Can’t upload a file? Can’t file a return? Can’t make a payment? | Submit a question through TAP Issues. Please note that due to the volume of emails we’re receiving, it’s currently taking us 5 to 7 business days to answer them. (208) 334‑7660 in Boise (800) 972‑7660 toll free |
Filing and Paying in TAP
Filing and paying in TAP are two of the most common tasks people do in TAP. See TAP: Introduction and Registering for the types of taxes you can file and pay in TAP.
Need help using TAP?
- If you see a red asterisk (*) next to a blank field, fill in that field because it’s required.
- If a field turns red, hover over it to see the error and correct it.
- See the Tech Problems with TAP guide for common issues.
- Call us at(208) 334-7660 in the Boise area or toll free at(800) 972-7660.
- Contact us through the TAP Issues box in our Submit a question section.
Filing a return in TAP
A return is on time if you submit it by 11:59 p.m., Mountain Time (MT) on the due date. You can file up to 90 days before the due date.
Learn more about filing requirements for different tax types by reading the guides for all the tax types we work with. You can’t file an income tax return in TAP.
To file a return in TAP
- On the TAP home page, click the Summary tab.
- Find the tax type you want to file for and click Returns to the right.
- Locate the Period you want to file for and click File Now.
- Enter your return information and click Submit.
- Review your information. If everything’s correct, click OK. You should see a confirmation screen.
To print a copy of the confirmation screen, click Printable View on that screen. - To make a payment for this return period, click Make a Payment in the lower-right corner of the confirmation screen. Then, go to step 3 in “Making a payment in TAP,” below.
If you don’t see the confirmation screen, we didn’t receive your return. Check for errors and resubmit your return. You also can check your submissions, see the Changes and History guide.
Making a payment in TAP
A payment is on time if you submit it by 11:59 p.m., Mountain Time (MT) on the due date. You can make multiple payments in TAP, even for the same tax type and period.
To make a payment in TAP
- On the TAP home page, click the Summary tab.
- Locate the tax type you want to make a payment for and click Make a Payment to the right.
- Choose a payment source in one of these ways.
- Under Payment Channel, select a saved channel (bank account).
- Click New to enter your bank account information. Optionally, you can save this bank account as a payment channel for future use.
- Enter or check your information.
- Choose a Payment Type. The two most common ones are Return and Period. Choose Return to pay with a particular return. Choose Period to pay off a balance.
- Enter the Payment Period.
- Select a Payment Date.
- Enter or check that the Amount is correct.
- Click Submit.
- Review the information. If everything’s correct, click OK to authorize your payment.
You’ll see a confirmation screen. Click Printable View to print a copy of the confirmation. You’ll also receive an email confirmation after the software begins processing your payment.
If you don’t see the confirmation screen, we didn’t receive your payment. Check for errors and resubmit your payment. You can also check your submissions, see the Changes and History guide.
TAP Due Date Reminders
You can have TAP send you an email two business days before the due date for a tax type. You’ll only receive reminders for tax types you can file in TAP. For example, you can’t file individual income tax returns in TAP, so you can’t get individual income tax reminders emailed to you.
To get due-date reminders from TAP
- Log in to TAP.
- Click on the “More…” tab.
- Find the Messages Panel.
- Click the “Manage Email Subscriptions” link.
- Check the “Return Due Date Reminders” checkbox and click save.
Tip: To stop receiving reminders, clear the Return Due Date Reminders checkbox.
TAP Payment Channels
Payment channels let TAP know where the payment is coming from, such as a bank account. Each payment channel is for a specific bank account. You can set up one payment channel for all your tax accounts, or you can set up different payment channels for different tax accounts.
Also, you can change which payment channel is associated with a tax account, or delete a payment channel.
To add a payment channel for all tax accounts
Note: Using this procedure sets up a bank account available to all tax accounts you have (or your client has, if you’re a tax professional).
- On the TAP home page, click Manage My Profile.
- On the More tab, go to the Payment Channels panel and click Manage Payment Channels.
- Click Set up new payment channel.
- In the Payment Channel panel, choose the type of payment.
- Enter your bank account information.
- In the Name field, you see a default name. To change it, click No in the Use default name field (just above the Name field) and type a new name.
- Click Save.
To add a payment channel for just one tax account
The best way to add a payment channel to one tax account is to set it up when you’re making a payment on that account. See “Making a Payment” in the Starting with TAP guide.
To change the payment channel for a tax account
- Make sure you have at least one payment channel set up.
- On the TAP home page, click the Settings tab.
- Locate the tax account you want and click Default Payment Channel to the right.
- Click the payment channel you want and click Set as default.
- Click Yes to confirm.
To delete a payment channel
- On the TAP home page, click Manage My Profile.
- On the More tab, go to the Payment Channels panel and click Manage Payment Channels.
- Select a payment channel you want to delete. A new window opens.
- At the bottom of the Payment Channel panel for this bank account, click Remove this payment channel.
- Click Yes and then click OK to confirm the deletion.