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E-File Income Taxes

We’ve authorized the companies below to develop software for 2025 Idaho federal/state e-filing. These companies completed the authorization process. Testing occurs in November and December. The state of Idaho doesn’t endorse any specific software.Note: We might not have tested any subsequent software versions. Do you qualify to file online for free? Learn more in our Filing Individual Income Taxes […]


Free Filing Options for 2025 Returns

You must use the links on this page to access a provider’s offered program for free. × Note: The Idaho State Tax Commission doesn’t endorse the following companies, products, or services. Contact the company that makes the software if you have technical issues while using it. Free software to prepare and e-fileYou can use the software below […]


Individual Income Tax Rate Schedule

How to Use: Calculate your tax rate based upon your taxable income (the first two columns).Year 2025SingleMarriedYear 2024SingleMarriedYear 2023SingleMarriedYear 2022(Index formula: 1.662)SingleMarriedYear 2021 (Index formula: 1.588)SingleMarriedYear 2020 (Index formula: 1.568)SingleMarriedYear 2019(Index formula: 1.541)SingleMarriedYear 2018(Index formula: 1.504)SingleMarriedYear 2017(Index formula: 1.472)SingleMarriedYear 2016(Index formula: 1.454)SingleMarriedYear 2015 (Index formula: 1.452)SingleMarriedYear 2014(Index formula: 1.429)SingleMarriedYear 2013 (Index formula: 1.409)SingleMarriedYear 2012(Index formula: […]


Guides

Business Income Tax Guides Individual Income Tax Guides Protecting your Identity Property Tax Guides & Forms Public Records Request Sales/Use Tax Guides


GIS/Mapping

The Geographic Information Systems (GIS) staff is mandated by Idaho Code to map over 1,000 different taxing districts comprised of more than 3,000 tax code areas (TCA), to ensure that all areas are in compliance with Idaho Statutes and the Idaho State Tax Commission’s (ISTC) Administrative Rules (IDAPA), and that property taxes are administered fairly […]


Property Counties

Counties’ Login Access computer program updates and related documentation, order bulk forms and brochures, and access appraisal templates. Counties’ Login Technical Services The Technical Services unit works closely with Idaho’s 44 counties to provide software and services in property appraisal, tax administration, and computerized mapping. Technical Services Documentation Technical documentation for counties Documentation Checklists Checklists […]


Property Tax Education

Education for ad valorem appraisal, mapping, property tax administration, and professional development.Administration of the certification and continuing education requirements for ad valorem appraisers and cadastral specialists. Schools/Classes View locations of scheduled classes. Schools Resources Find additional resources, including current summer/winter school brochure, and fall/spring school schedule. Resources Property Tax Appraiser Certification Learn about the requirements […]


Property Appraisers

Online Guide Online guide for property tax appraisers Online Guide Valuation Appraisal or valuation of personal property Valuation Forestlands Property tax on forestlands and timber Forestlands Parcel Count Real property parcel count by county Parcel Count Consulting Appraisers Power BI reports and Instructionals. Consulting Appraisers Forms Forms and instructions for appraisers Forms Guides Guides for […]


Operating Property

Operating property, also known as centrally assessed property, generally includes all property operated in connection with any public utility, railroad, or private railcar fleet, located wholly or partially in Idaho. Online Guide Online guide for operating property Online Guide Appraisal Appraisal of operating property Appraisal Reporting Reporting of operating property Reporting Apportionment Apportionment of operating […]


Property Tax Policy

The Property Tax Policy section oversees the taxing district budget and levy process, coordinates the Property Tax Reduction Program (Circuit Breaker), Property Tax Deferral Program, the development of property tax rules, produces statistical reports analyzing various aspects of Idaho property taxes. The section also prepares reports on ratio study statistics and writes decisions reflecting State Board of […]


Property Related links

Idaho.gov American Society of Appraisers Appraisal Institute Marshall & Swift ArcGIS training Boise State University Idaho Dept. of Commerce Idaho State University University of Idaho International Assoc. of Assessing Officers (IAAO) Idaho Association of Counties (IAC) National Association of Counties Association of Idaho Cities Idaho Code Title 63 Idaho Counties Idaho Public Utilities Commission (IPUC) laws […]


Property Homeowners

As a homeowner in Idaho, you might be eligible for property tax relief. See if you qualify for an exemption, reduction, deferral, or veteran benefit. Basics Guide Basics Guide Exemption For qualified Idaho homeowners Exemption Reduction For qualified Idaho homeowners Reduction Disabled Veteran Benefit For qualified veterans with a 100% service-connected disability Veteran benefit Deferral […]


Tobacco Taxes Application

Use Form CIG to apply for an Idaho cigarette or tobacco tax permit. Neither permit is transferable. Form CIG – Cigarette and Tobacco Products Taxes Permit ApplicationYou can fax it to  (208) 334-7650 or mail the application to:Idaho State Tax Commission Attn: Permit Accounting Services PO Box 36 Boise ID 83722-3220You should receive your permit within four weeks.


Tobacco Tax Forms

We don’t have blank tax forms for PERMIT accounts on our website Click here for more information.


Tobacco Tax Laws and Rules

This section covers how to ensure tobacco products are legal, what’s illegal, and the laws and rules about tobacco products.Making sure your roll-your-own tobacco is legalWe understand it can be challenging to keep up with Idaho tobacco regulations, and we want to help ensure your roll-your-own tobacco is legal.You can check a directory the Attorney […]


Tobacco Tax Basics Guide

Tobacco tax is imposed on all tobacco products except cigarettes, whether smoked, chewed, or snuffed.Every distributor, subjobber of tobacco products, and delivery seller must have a tobacco tax permit and file monthly tobacco tax returns. When a tobacco retailer purchases tobacco products from a distributor that doesn’t charge Idaho tax, that retailer is considered a distributor for Idaho […]


Tobacco Taxes Filing and Paying

Due dateThe Form 1350, Idaho Tobacco Tax Return, is due on the 20th of the month following the tax period (e.g., October’s return is due November 20). Form 1350 Personalized copies of Form 1350 are mailed to account owners and aren’t available on our website.If you’ve misplaced your paper returns, you can request reprints by contacting Taxpayer Services […]


Cigarette Taxes Filing

Due date The Form 1550, Idaho Cigarette Tax Return, is due on the 20th of the month following the tax period (e.g., October’s return is due November 20).Form 1550Personalized copies of Form 1550 are mailed to account owners and aren’t available on our website.If you’ve misplaced your paper returns, you can request reprints by contacting Taxpayer Services […]


Cigarette Taxes Paying

Paying Cigarette TaxPayment optionsYou can pay your cigarette tax in one of these ways: Include payment when mailing your Form 1550. The Form 1550, Idaho Cigarette Tax Return, is due on the 20th of the month following the tax period (e.g., October’s return is due November 20). Personalized copies of Form 1550 are mailed to account […]


Apply for a Cigarette Tax Permit

Use Form CIG to apply for an Idaho cigarette or tobacco tax permit. Neither permit is transferable. Form CIG – Cigarette and Tobacco Products Taxes Permit ApplicationYou can fax it to  (208) 334-7650 or mail the application to:Idaho State Tax Commission Attn: Permit Accounting Services PO Box 36 Boise ID 83722-3220You should receive your permit within four weeks.


Cigarette Tax Forms

We don’t have blank tax forms for PERMIT accounts on our website Click here for more information.


Cigarette Tax Laws and Rules

This section covers how to ensure cigarettes are legal, what’s illegal, and the laws and rules about cigarettes.Making sure your cigarettes are legalWe understand it can be challenging to keep up with Idaho cigarette regulations, and we want to help ensure your cigarettes are legal.You can check a directory the Attorney General’s Office (AG) keeps […]


Cigarette Taxes Basics Guide

Any business that sells cigarettes at wholesale in Idaho and delivery sellers must have a cigarette tax permit and file monthly cigarette tax returns.Definition of cigaretteCigarette tax applies only to cigarettes, which are defined by the wrapping material. If the wrapper is made of mostly paper or a material other than tobacco, it’s considered a cigarette for […]


Cigarette Tax Rate

Any business that sells cigarettes at wholesale in Idaho and delivery sellers must have a cigarette tax permit and file monthly cigarette tax returns.Definition of Delivery SellerA delivery seller makes delivery sales. Delivery sales are sales of cigarettes, smokeless tobacco, or ENDS made to a consumer when: The consumer typically submits an order by telephone, the mail, […]


Cigarette and Tobacco Taxes PACT Act

If you sell cigarettes, smokeless tobacco products, or ENDS, you must follow the Prevent All Cigarette Trafficking (PACT) Act. The Act is a federal law that went into effect July 1, 2010.Federal definition of cigarette According to 18 U.S.C. 2341, 26 U.S.C. 5702 and 15 U.S.C. 375, cigarettes include: Any roll of tobacco wrapped in paper or in […]


Page 315 of 319


We don’t have blank tax forms for PERMIT accounts on our website.
Find more information