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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

Idaho is barred by federal law 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: […]

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 […]

Individual Income Tax Forms Archive

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 […]

Your Tax Bills

If you don’t pay the full amount of tax owed, you’ll receive a tax bill, which begins the collection process. It’s very important that you don’t ignore your tax bill. You should either pay the amount owed as indicated on the bill or contact the Tax Commission. All your tax bills include contact phone numbers. […]

Avoid a Tax Debt

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 tax 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) […]

Liens

A tax lien is a legal claim against your property to secure payment of the taxes you owe. When a tax debt is a joint liability, the Tax Commission records a notice of lien against both spouses even when the couple only has one Idaho tax debt. However, a married couple will pay only one […]

Form Listing

ACH Credit

ACH (Automated Clearing House) is a nationwide network used by the Federal Reserve to handle electronic payments. With ACH credit, you tell the bank when and how much money to send to the state to pay your taxes. Send an email to tax.eft@tax.idaho.gov to request our “ACH Credit Addenda and Bank Information” form. Take the form to […]

Administrative Contacts

General Questions Call us at (208) 334-7660 in the Boise area or toll-free at (800) 972-7660. Hearing impaired callers, use the Idaho Relay Service (TDD) at (800) 377‑3529.

Software Developers Assistance

Software Developers Learn more on our Software Developers page.

Voluntary Disclosure Agreements Assistance

If your question wasn’t answered in our Voluntary Disclosure Agreement page or you’d like to contact us about this program, please email VoluntaryDisclosure@tax.idaho.gov. Mailing address Attn: Tax Discovery BureauIdaho State Tax CommissionPO Box 36Boise ID 83722-0036

Guaranteed Payments

For tax years beginning on or after January 1, 2013, guaranteed payments of up to $250,000* in any calendar year to an individual partner are sourced as compensation for services and are sourced to the state where the services are performed. Any amount that exceeds $250,000* is sourced to Idaho based on the partnership’s Idaho apportionment […]

Interest and Penalties

Interest applies to overdue tax from the original due date of the return until you pay the tax. See interest rates for recent years.  Penalties apply to late returns, late payments, or both. The law determines calculations, and they differ by tax type. It’s important that you get in touch with us if you’ve forgotten to […]

Payment Plans and Liens (Compliance)

If you owe taxes, you might receive a call from our Compliance division. Contact Compliance at: (208) 334-7633 in the Boise area (855) 556-4230 toll free Payment Plans If you want to find out about requesting a payment plan for your tax bill,  see the Making Payment Arrangements page. If you’re already in a payment plan and need to request changes, see […]

Reporting Tax Fraud

If you have questions about the information on our Tax Fraud page, you can call us:  (208) 334-7660 in the Boise area (800) 972-7660 toll free (800) 377-3529 Idaho Relay Service (TDD) for hearing-impaired callers  You can report fraud several ways: Submit a fraud referral online. Download the  Form IRF – Information Referral Form, complete it, and […]

CP2000 Assistance

If you have questions about the information on our CP2000 page, you can email cp2000@tax.idaho.gov.