You must file income tax returns for your business entity if any of the following are true:
- You’re transacting business in Idaho.
- You’re registered with the Idaho Secretary of State to do business in Idaho.
- You have income attributable to Idaho.
- You’re a fiduciary.
Transacting business in Idaho is indicated by, but not limited to, the following activities:
- You own or lease, as lessor or lessee, any property in Idaho.
- You solicit business in Idaho.
- You are a member of a partnership or S corporation with business in Idaho.
- You have any Idaho activity from which you receive, realize or derive income.
- You have an agent — such as a collector, repair person, or delivery person — acting on your behalf in Idaho.