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Conformity to Federal Internal Revenue Code (IRC)

Once Idaho conforms to the IRC, it follows the federal effective date of any federal changes adopted, including any retroactive dates.2024Idaho law conforms to the Internal Revenue Code (IRC) as of Jan. 1, 2024. See House Bill 385 – signed by Governor Little on February 1, 2024.2023Idaho law conforms to the Internal Revenue Code (IRC) as of […]

Mailing Addresses

General Including requests for information, responses to our requests for information, compliance inquiries and payments, and protests and appeals.Income Tax Payment Plans Attn: Payment Plan Desk, Compliance DivisionIdaho State Tax CommissionPO Box 36Boise ID 83722-0036Other Tax Types PermitsAttn: Permit AccountingIdaho State Tax CommissionPO Box 36Boise ID 83722-3220IFTATax Fraud Attn: Tax Discovery BureauIdaho State Tax CommissionPO […]

Stay Informed

Follow us on social media Subscribe to General Tax News Subscribe to Tax Professionals More on our website Read our latest news online Media: Visit our Newsroom Due date reminders

Reporting Website Issues

See “File Not Found” or other issues on the website? Email us at Submit a question.

Contacting Property Tax

The tax commission oversees county property tax administration but doesn’t have information on specific properties. For questions about your property’s assessed value, contact your county assessor. For questions about your property tax bill, contact your county treasurer. For mapping questions, call us at(800) 334-7756. For other questions, call us at(208) 334-7660 in the Boise area […]

Fuels Tax and IFTA

Contact information for questions or help with our Fuels Tax or the International Fuel Tax Agreement (IFTA).Fuels Tax IFTAMailing Addresses IFTA forms & publicationsIdaho State Tax CommissionPO Box 36Boise ID 83722-0410Commercial Vehicle ServicesIdaho Transportation DepartmentPO Box 7129Boise ID 83707-7129Other State Agencies Idaho Transportation Department (ITD)Call: (208) 334-8000 BoiseITD Commercial Vehicle Services Idaho Ports of Entry […]

Employment

Fun. Hardworking. Relaxed. That describes jobs at the Idaho State Tax Commission. We work hard but know how to have fun and support each other. We offer:  Work-life balance Flexible work options for most positions Training and advancement opportunities Top-notch benefits Convenient locations, like our West Boise office Free and plentiful parking Much more! We have […]

Calendar

From due dates to classes and open meetings, find out what’s happening in relation to Idaho taxes.See Property Tax Education if you’re looking for classes for counties and property tax professionals.Tip: Get tax due date reminders for all accounts that you can file in TAP. View all classes

About Us

The Tax Commission informs taxpayers about their obligations so everyone can pay their fair share of taxes, and it must enforce Idaho’s laws to ensure the fairness of the tax system with those who don’t voluntarily comply.Our VisionGreat people. Helping you. Serving Idaho.Our Values (FAIR)Fairness, Accountability, Integrity, RespectOur MissionBenefit Idaho through courteous customer service, education, and fair tax […]

Thousands eligible for free e-file

Many Idahoans are aware they can e-file their tax returns, but few know it might be free. The Idaho State Tax Commission is encouraging taxpayers with an adjusted gross income of $73,000 a year or less to visit tax.idaho.gov/freefile. This page details companies offering free online filing and preparation of both federal and Idaho individual income […]

Voluntary Disclosure Agreement Program

Idaho’s voluntary disclosure agreement (VDA) program helps out-of-state businesses involved in multistate commerce voluntarily resolve problems with tax debt and prior tax filings.Benefits of participating Possible waiver of some or all penalties. Limit the tax due to an agreed-upon look-back period. The length of the look-back period generally is at least three years. This can […]

Protecting Your Identity

Safeguarding your information is a top priority at the Tax Commission. With current trends in online hacking, identity theft, and other criminal activity, every business, government agency, and individual must take precautions and be alert.ID verification (tax.idaho.gov/idverify) To help safeguard your information and keep your money from going to criminals, the Tax Commission may need to […]

Register for a Webinar or Class

Sign up for one of our free webinars and classes where we cover tax topics. Some webinars also feature other agencies that teach about topics such as labor law, workers’ compensation, and how to start a business. See upcoming webinars and classes on our EventBrite page.Recorded webinarsCheck out our YouTube Channel for recorded sessions.

Pass-Through Entities

Pass-through entities (PTEs) include: Partnerships Limited-liability companies taxed as a partnership or S corporation S corporations Trusts and estates Income, losses, deductions and credits typically flow through the entity and are taxed at the owner level. Owners should include their share of income or loss on their individual income tax return. The entity can choose […]

Promoter-Sponsored Events

A promoter-sponsored event is either of these: A regular series of events where retailers conduct business, such as farmers markets, swap meets, flea markets, gun shows, and fairs. An event where two or more retailers offer, sell, or exchange products or services. The event promoter charges them a fee to appear, charges attendees a fee to enter, […]

Interest Rates

Software Developers

We’re following national e-standards protocol.We’ve updated our Letter of Intent (LOI) and have changed the process for providing our MeF specifications, schemas, and test packets to vendors.This is the process: We grant the vendor access to Idaho’s LOI on the FTA State Exchange System. The vendor must complete the LOI, and then submit it to […]

CP2000

CP2000 is a federal (IRS) program. It compares the income and deductions reported on your federal tax return with information reported from other sources (e.g., employers, banks, businesses). If the amounts don’t match, the IRS adjusts your tax return and mails you a CP2000 notice.What to do after getting an IRS CP2000 notice Income and deduction amounts on your […]

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.

Audits

Privacy Policy We don’t collect information identifying individual visitors to our site except when you log into the Taxpayer Access Point (TAP) tool. Read more About This Site (Privacy). Use Quick Pay to make a payment anytime (no account needed). See your Right to Appeal a Notice of Deficiency Determination (NODD). Interest and Penalty Taxpayer […]

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 […]

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, […]

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 […]

Income Tax for Corporations

DefinitionYou 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 […]

Agency Guidance

Disclaimer Agency policy statements and guidance documents shall not have the force and effect of law pursuant to section 67-5207A, Idaho Code.(Date in parentheses is date the document was published or last revised.) AuditPublications Beer TaxForms Publications Fuels Tax / IFTAPublications GeneralPublications Income Tax – BusinessForms Publications Income Tax – IndividualForms Publications LegalPublications Property TaxForms […]