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Due Today – Withholding Form 910
Withholding Form 910 (semimonthly filers) Read more about withholding.
Rulemaking – Income Tax Rule 35.01.01
We are currently doing a comprehensive revision of this chapter according to the guidelines of Executive Order 2020-01, Zero-Based Regulation. We invite the public to be involved or send us your comments. Current status: https://adminrules.idaho.gov/bulletin/2022/04.pdf Committee: Income Tax Rules Committee Committee Chairperson: Cynthia Adrian (208) 332-6691 Administrative Rules Coordinator: Kimberlee Stratton (208) 334-7544 Status of Rulemaking Idaho Administrative […]
Property Tax Administrative Rules Examples
Property Tax Rules Examples Questions? Contact Alan Dornfest
GIS and Property Tax
The Geographic Information Systems (GIS) staff is mandated by Idaho Code to map over 1,245 different taxing districts comprised of more than 3,288 tax code areas (TCA), to ensure that all areas are in compliance with Idaho Statutes and the Tax Commission’s Administrative Rules, and that property taxes are administered fairly and equitably. Introduction to […]
Instruction Changes for 2021 Individual Income Tax Returns
Qualifying age raised for Idaho Child Tax Credit Congress temporarily increased the age of a qualifying child from 16 and under to 17 and under for the federal definition of a qualifying child. Since the Idaho child tax credit uses the federal definition, Idaho Form 40, line 25 (page 9 in the instructions) and Idaho […]
Coronavirus and Idaho Taxes: Frequently Asked Questions and Answers
Below are answers to frequently asked questions about the coronavirus pandemic and Idaho taxes. If your question isn’t addressed below, please assume business as usual or contact the Tax Commission. This list will be updated as new information becomes available. Have you extended the deadlines for any taxes due in 2021? Yes. The Tax Commission […]
Idaho grants tax relief to victims of Hurricane Ian
BOISE, Idaho — Oct. 20, 2022 — The Idaho State Tax Commission is extending the deadlines to file and pay taxes for victims of Hurricane Ian. Affected taxpayers will have until February 15, 2023, to file returns and pay taxes that were originally due during the following periods: For victims in Florida, the relief postpones tax deadlines […]
Nonprofits and Income Tax
This page provides some basic Idaho income tax information for nonprofits. All nonprofits in Idaho must register with the Idaho Secretary of State. Contact the Internal Revenue Service (IRS) to request approval for an income tax exemption. Read more on the IRS Applying for Tax Exempt Status page. Note: Idaho doesn’t have a general sales tax exemption for […]
Sales Schools Make
Schools that make taxable sales are retailers. They must get an Idaho seller’s permit, collect sales tax on taxable sales, and forward the tax to the Tax Commission. Concessions You must collect sales tax on sales you make at concession stands. You must separately list the amount of tax on the receipt. This is true even […]
Laws and Rules for Schools
Learn more about schools and sales tax: Exempt Private and Public Organizations (Idaho Code section 63-3622O) Exemptions on Purchases by Political Subdivisions, Sales by the State of Idaho, its Departments, Institutions, and All Other Political Subdivisions (Sales Tax Rule 094) Imposition and Rate of the Use Tax – Exemptions (Idaho Code section 63-3621; Sales Tax Rule 072) Rentals or Leases […]
Schools Buying Exempt
Purchases must be billed to and paid directly by the school for them to be exempt. A purchase is billed directly to a school if any of the following applies: The school has a contract with the seller for the item. The seller bills the school for the purchase. A school employee pays with a credit card issued to […]
Idaho or Federal Governments Buying Exempt
To be tax exempt, the sale must be billed to and paid directly by the qualified government agency. Billed to government A sale is billed to qualified federal and Idaho government agencies if any of the following applies: The government agency has a contract with the seller. The seller will bill the government agency for the sale. The buyer […]
Foreign Diplomats Buying Exempt
The U.S. Diplomatic Tax Exemption Program provides diplomatic tax exemption cards (DTEC) to eligible foreign diplomats, consular officers and staff members. The U.S. Office of Foreign Missions sets the levels of tax exemption, and the levels can vary based on international reciprocity. DTECs provide a point-of-sale exemption from Idaho sales tax and other similar taxes. Cards contain […]
Governments and Sales Tax Laws and Rules
Containers Returnable/Nonreturnable (Sales Tax Rule 084) Contractor’s Use of Tangible Personal Property (Sales Tax Rule 066) Contractors Improving Real Property (Sales Tax Rule 012) Exempt Private and Public Organizations (Idaho Code section 63-3622O) Exemptions on Purchases by Political Subdivisions, Sales by the State of Idaho, its Departments, Institutions, and All Other Political Subdivisions (Sales Tax Rule 094) Foreign Diplomats (Sales […]
Government Projects and Contractors
Many government agencies use contractors to make improvements to real property. Idaho requires contractors to pay tax on materials they use to alter, improve or repair real property in Idaho. This includes materials that contractors use when they work for government agencies. Government agencies can buy materials for their construction contracts without owing Idaho sales […]
Sales Governments Make
Federal law bars Idaho from requiring federal government agencies to collect Idaho sales tax on their sales. Idaho state and local governments that make taxable sales must get an Idaho seller’s permit and collect and forward tax to the Tax Commission. (See our Retailers guide.) Taxable sales that Idaho state and local governments make include: Equipment rentals […]
Individual Income Tax Forms Archive
Refine List by Tax Year Not all individual income tax forms may appear on this archive page The forms below only have a current version of their form and therefore do not appear on this archive page below. Form 402 – Individual Apportionment for Multistate Businesses Form 56 – Net Operating Loss Carryforward / Carryback […]
Idaho Wine Direct Shipping
All wineries that ship wine directly to Idaho residents must first get the following permits: Wine tax permit from the Idaho State Tax Commission. Seller’s permit from the Idaho State Tax Commission. Direct shipper permit from the Idaho State Police’s Alcohol Beverage Control Division (ABC). Obtaining permits To get all three permits, complete Form BWA, […]
If You’re In Bankruptcy
If you receive a tax bill and you’re involved in an ongoing bankruptcy proceeding, contact us and provide us with: The name(s) on the bill and the billing letter ID number or reference number The date your bankruptcy was filed Your bankruptcy case number The name of the person representing you in your bankruptcy (attorney) If you […]
Forced Collection Actions
Forced collection actions are statutorily required to enforce collection of tax debts, and may include some or all of the following actions: Filing a Notice of Lien Serving a Notice of Levy Seizing assets (personal or business property, real estate) and selling them at auction Lien A lien is a claim used to secure the state’s interest […]
Making Payment Arrangements
Pay tax bills in full by the deadline if you can. The benefits of doing so are: You’ll avoid interest and penalties. Interest and possibly penalties apply to any balance you have after the deadline. They continue to accrue until the balance is paid. You can avoid a state tax lien (Notice of Lien) on […]
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