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Direct Pay Authority for Sales Tax
Direct pay authority allows businesses to buy all items exempt from tax. The businesses pay any tax due directly to the Tax Commission instead of to a vendor.You might be approved for direct pay authority if all of these are true: You qualify for sales tax exemptions. You buy many items from different vendors. You’ve […]
Temporary Seller’s Permits
Temporary seller’s permits allow you to make infrequent retail sales in Idaho. Sellers who typically get temporary permits are ones who, for example, sell at events such as farmers markets or craft fairs, have a seasonal stand for fireworks or Christmas trees, or sell from home once in a while.Idaho residents who sell less than […]
Speaker Request
Need a speaker for your meeting?The Idaho State Tax Commission has experts who can speak to your group on a variety of topics. To request a speaker, please complete the form below. If you have a tax question or want to check the status of your account, please contact Taxpayer Services.
Tax Clearance Certificate
A tax clearance certificate, also known as a “letter of good standing,” confirms that a business has filed and paid in full all their taxes as administered by the Idaho State Tax Commission. Any existing business can request this certificate.Requesting a certificate You must make your request in writing. Include the following information: Business name […]
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 […]
Search the Tax Commission Website
We don’t have blank tax forms for PERMIT accounts on our website. Find more informationSearch Results We don’t have blank tax forms for PERMIT accounts on our website. Find more information
Want your property taxes reduced in 2022? See if you qualify
ou might qualify for some property tax relief. Idaho’s Property Tax Reduction program reduces property taxes on an eligible homeowner’s primary Idaho residence and up to one acre of land by as much as $1,500.The Tax Commission administers the program, but you apply through your county assessor’s office. You can get an application for property tax reduction on the […]
Track your tax refund online anytime
After you’ve filed your Idaho income tax return, track your refund online at tax.idaho.gov/refund for the most up-to-date information. You’ll need to provide your Social Security number and the refund amount you expect.“It takes less than 30 seconds to get a refund update,” Tax Commission Chairman Jeff McCray said. “Our online service is the fastest, easiest way to […]
Laws and Rules
Idaho combined reporting Learn more: Idaho Code section 63-3027 and Idaho Income Tax Administrative Rules 310 through 620 Water’s Edge Election – Idaho Code section 63-3027B through Idaho Code section 63-3027E and Idaho Income Tax Administrative Rules 640 through 646 Idaho Corporation Income Tax Court decisions Underwood Typewriter Co. v Chamberlain, 254 U.S. 113 (1920) – apportionment of a single corporation’s income was justified rather than allocating […]
Income and Factors
Net operating losses and capital losses Each corporation included in the combined report that is required to file an Idaho income tax return must separately compute its Idaho net operating loss (NOL). Each corporation’s NOL carryback and carryover is applied to its share of the combined income apportioned to Idaho for each tax year.Capital losses […]
Worldwide vs. Water’s Edge
Worldwide combined reporting Idaho requires use of the worldwide filing method for all corporations unless you’ve made the water’s edge election (discussed in the next section). Under this method, you must include the income or loss and apportionment factor attributes of all unitary corporations with more than 50% common ownership. This includes those businesses incorporated […]
Apportionable Income vs. Nonapportionable Income
The United States Constitution requires a relationship between an activity and a state before the state can tax the activity. If the taxable activity is part of a unitary business, the combined income of the unitary business is subject to apportionment.Apportionable income is sourced to the various states/countries where a business is conducted compared to […]
Claim your grocery credit refund, even if you don’t earn enough to file income taxes
Idahoans who don’t make enough money to file an income tax return can get back some of the sales tax they paid on groceries – in the form of a refund. The refund is $100 for most Idaho residents, plus $100 for each of their qualifying dependents. Residents 65 or older get $120.All full-year Idaho […]
Public Records Requests
Idaho’s public records law was enacted in 1990. The Idaho State Tax Commission is committed to fulfilling public records requests within the law, while balancing a taxpayer’s right to privacy with a citizen’s right to access government records. We are bound by laws that prevent the disclosure of confidential information. (See Idaho Code sections 63-3076 and 63-3077.) Property […]
Filing Combined Reporting Returns
Combined reporting contrasted with consolidated returns For federal purposes, a unitary group may be filing a federal consolidated return. Idaho law doesn’t provide for the filing of a consolidated return. Instead, a unitary group must use the combined reporting method. The combined report is often confused with a consolidated return, but they aren’t the same.The […]
Combined Reporting
This page helps businesses understand how to calculate their Idaho income tax. It applies to unitary businesses, as explained below, that operate in Idaho and in other states or countries.Unitary business If your business is conducted through more than one division or commonly controlled corporation, it might be considered to be a “unitary business.” A […]
Capital Gains
A capital gain occurs when you sell or exchange a capital asset for more than the cost or other basis. A capital gain can be short-term (one year or less) or long-term (more than one year), and you must report it on your income tax return.A capital loss occurs when you sell or exchange a […]
Idaho Medical Savings Account
An Idaho Medical Savings Account (MSA) allows you to save for medical expenses and long-term care costs while reducing the amount of Idaho individual income tax that you owe.Contributions to a federal MSA or health savings account (HSA) don’t qualify for this Idaho deduction. The information here only applies to the Idaho MSA. Tax consequences of federal MSAs and […]
IDeal Idaho College Savings Program
IDeal is Idaho’s official 529 college savings program, created as a qualified tuition program under Internal Revenue Code section 529.IDeal helps families save money for education expenses through an Idaho 529 account. Eligible expenses include K-12 tuition, apprenticeships, trade schools, and higher education costs such as tuition, mandatory fees, room and board, books, supplies, computer […]
Claim of Right Income Repayments
If you had to repay over $3,000 that you included in your taxable income in an earlier year, you may be able to claim a credit or deduction on your Idaho return.You must have claimed a claim of right deduction or credit on your federal return under IRC section 1341.Claim of Right credit If you […]
Idaho Food Tax Credit
The food tax credit (formerly known as the grocery tax credit) offsets the sales tax you pay on food throughout the year. For most Idaho residents it’s $155 per person or up to $250 if you submit receipts for sales tax paid for food.You must be an Idaho resident to be eligible, and you might […]
Bankruptcy Trustee Site
The Bankruptcy Trustee website is for use by Bankruptcy Trustees requesting Idaho state warrants.If you’ve not yet registered to use this site, or are having problems logging in or using the Trustee Management page, please call the Idaho State Tax Commission’s Bankruptcy Unit at (208) 334-7635.When you call to register, we’ll need this information: Name […]
Ratio Studies
Ratio Study is an annual statistical study of the relationship between assessed values and market value.About Ratio Studies Idaho law requires that all property be assessed at market value. The Idaho State Tax Commission is responsible for making sure each county assessor is assessing property at market value. To do this, the Tax Commission conducts […]
Rules: Current
Advisory A temporary rule might supersede a rule listed below. Therefore, we recommend you check our Temporary Rules first.Links to current rules 35.01.01, Income Tax Rules35.01.02, Sales and Use Tax Rules35.01.03, Property Tax Administrative Rules35.01.05, Motor Fuels Tax Rules35.01.06, Hotel/Motel Room and Campground Sales Tax Rules35.01.07, Kilowatt Hour Tax Rules35.01.08, Mine License Tax Rules35.01.09, Idaho Beer and Wine Taxes Rules35.01.10, Cigarette and Tobacco Products Taxes Rules35.02.01, Tax […]
Temporary Rules
A temporary rule must meet strict criteria since it is effective immediately upon adoption.Learn more about temporary rules We will publish the text of the temporary rule in the Idaho Administrative Bulletin. It expires at the close of the next legislative session unless extended by concurrent resolution.Links to temporary rules Negotiated rulemaking The Tax Commission engages in Negotiated Rulemaking […]
Page 301 of 319
We don’t have blank tax forms for PERMIT accounts on our website.
Find more information