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E-Pay

In addition to the payment options below, we also accept payments in person at our office locations, by mail, or ACH credit.

Quick Pay

Make a payment without creating an account. For occasional payments like: income tax, estimated, and audit payments. Doesn't keep a payment history.

Payment Options:

  • Pay with bank account (ACH debit): No service fee.
  • Credit/debit card: Service fee is 2.5% of the payment. Processed by PayIt.
    • American Express
    • Discover
    • MasterCard
    • Visa

  • Amusement Device Tax
  • Audit Payments
  • Beer Tax
  • Boise Auditorium District
  • Business Income Tax
  • Cigarette Tax
  • E-911 Fee
  • Fuels Distributors Tax
  • IFTA
  • Individual Income Tax Payments
  • Mine License Tax
  • Sales & Use Tax
  • Tobacco Tax
  • Travel & Convention Tax
  • Wine Tax
  • Withholding (income tax)
Quick Pay

See which Payment Type to choose

TAP

You must register for an account. File returns and make payments for many types of tax accounts. Request a payment plan and track account history.

Payment Options:

  • Pay with bank account (ACH debit): No service fee.
  • Credit/debit card: Service fee is 2.5% of the payment. Processed by PayIt.
    • American Express
    • Discover
    • MasterCard
    • Visa

  • Amusement Device Tax
  • Audit Payments
  • Beer Tax
  • Boise Auditorium District
  • Business Income Tax
  • Cigarette Tax
  • E-911 Fee
  • Fuels Distributors Tax
  • IFTA Tax Returns
  • IFTA Related Actions
    • Additional decal order
    • IFTA license application
    • IFTA license renewal
  • Individual Income Tax Payments
  • Individual Income Tax Estimated Payments
  • Mine License Tax
  • Pocatello/Chubbuck Auditorium District
  • Sales & Use Tax
  • Tobacco Tax
  • Travel & Convention Tax
  • Wine Tax
  • Withholding Tax
TAP

See which Payment Type to choose

Features of TAP

  • You can’t file income tax returns in TAP. But, you can make income tax payments in TAP.
  • You can schedule payments in TAP up to a year in advance for individual or business income tax, and 90 days in advance for permit taxes.
  • Get tax due-date reminders for all tax types that you can file in TAP.
  • View your account history.
  • Request updates to specific account information.
  • Print copies of specific filed returns or letters we sent you.

Payments of $100,000 or more

  • Idaho law requires you to use ACH debit or ACH credit for all tax payments except individual income tax payments.
  • If you don’t use these methods when required, we can charge you interest and a $500 penalty.

Exception: Check or cash payments are required for: Form 850-U (use tax); Form 1550-U (cigarette tax penalty); Form 1350-U (tobacco use tax).

Getting Tax Permits

Idaho requires businesses to register for certain tax permits using the Idaho Business Registration (IBR) process. These permits include seller’s permits for sales and use taxes, travel and convention permits, and some auditorium district permits. If you have employees, you’ll also get a income tax withholding account and permits from the Idaho Department of Labor and the Industrial Commission.

Read more about all the taxes we work with.

New businesses

  1. Register your business (and any of its assumed business names) with the Idaho Secretary of State.
    • Website: sos.idaho.gov (see “Business Entities”)
    • Phone: (208) 334-2301
  2. Apply with the IRS for a federal Employer Identification Number (EIN), if necessary. You must have an EIN if you have employees, if you’re a single-member LLC, and in certain other situations. Read more at the IRS website.
  3. Have the following information ready before you start the IBR application:
    • EIN (if available), Social Security numbers or EINs of all owners, partners, and officers
    • Physical and mailing addresses of business
    • Date the business began in Idaho and any dates of incorporation (if applicable)
    • Information on your expected employee count, first paycheck date, hire date, etc.
  4.  Apply for your tax permits and employee-related permits: 
Idaho Business Registration (IBR) application

You’ll get your permit in 10-15 business days when you apply online.

If you have trouble with the online application, you can pdfprint and fill out this PDF.  Your permit can take up to four weeks to arrive when you mail your application. 

Existing businesses

If you’re buying an existing business

Buying a business without verifying that it’s up to date on its taxes increases your risk of a surprise tax bill. Request a Successors’ Liability clearance letter to verify whether the business owes sales and use taxes for which you could be responsible.

As the new owner, you should also apply for new Idaho tax permits (e.g., sales, withholding, cigarette, wine). The prior owner must cancel the business’s tax permits in their name (see Idaho Sales and Use Tax Rule 70.04).

To get amusement device decals

Complete a Form 2, Application for Amusement Device Permit. See more information at tax.idaho.gov/amuse.

To get a beer tax or wine tax permit

Complete a Form BWA – Idaho Beer and Wine Tax Permit Application.

To get other permits as your business grows (such as adding a withholding account when you start hiring employees)

Go through the Idaho Business Registration process again.

To change:

  •  A mailing address or physical location
  • Your business name

Use the Business Taxpayer Self-Service form at tax.idaho.gov/ss.

To change:

  • Your business entity (such as going from a sole proprietorship to an LLC)

Go through the Idaho Business Registration process again.

To:

  • Cancel a permit
  • Close an account

Use the Business Taxpayer Self-Service form at tax.idaho.gov/ss

Use the Business Wizard on business.idaho.gov to get a checklist of additional permits you might need to register for.

Business Taxpayer Self-Service

We provide two ways for you to request changes to your permit account:

TAP: Taxpayer Access Point

Sign into your TAP account to:

  • Change your mailing address
  • Change your physical location address
  • Change a name (legal business or DBA — with no entity type change)
  • Cancel your permit/account when filing your return
    (For a list of returns available in TAP, visit our Intro to TAP page.)

Please allow 7 to 14 business days for your TAP-submitted request to take effect. It takes just a few minutes to register with TAP. However, if you can’t use TAP to submit your request, please use the form below.

If not using TAP, submit your request using this form

Business Taxpayer Self-Service

† For example, change from sole proprietor to LLC or S-Corp. A business entity change requires a new Idaho Business Registration (IBR).

Please complete all the fields below to help us identify your account.

We’ll contact you if we have questions. Otherwise, please allow up to 30 days for your request to take effect. Contact us if you have questions.