Skip to main content
Official Government Website
Log in to Taxpayer Access Point (TAP)
|
Idaho State Tax Commission
Taxes
Income/Payroll
Individual Income Tax
Business Income Tax
Withholding
On Sales
Sales and Use Taxes
Travel & Convention Tax
Auditorium District Taxes
Amusement Devices
Vending Machines
E911 Prepaid Wireless Fee
Product (Excise)
Beer and Wine Taxes
Cigarette and Tobacco Taxes
Fuels Taxes and IFTA
Kilowatt Hour Tax
Mine License Tax
Oil & Gas Production Tax
Property
Homeowners
Property Tax Oversight
Operating Property
Other Taxes
Estates and Taxes
City Sales Taxes
Resource Center
Filing
E-filing Income Tax, Free
E-filing Income Tax, Other Providers
E-filing Permit-Based (TAP)
Verifying Your Identity
Paying
Quick Pay
Other Ways to Pay
Payment Plans
Where's My Refund?
General Resources
Reporting Tax Fraud
Identity Theft
Taxpayer Rights
Compliance
Your Right to Appeal
Audits
Voluntary Disclosure Agreements
Tax Professionals
For Business
TAP
TAP Help
Temporary Seller’s Permits
Other Tax Permits
Changing Business or Permit Info
Validating Tax Permits
Classes and Meetings
Forms and Guides
Forms
General Forms
Beer Tax Forms
Tax Professional Forms
Wine Tax Forms
Individual Income Tax Forms
Cigarette Tax Forms
Business Income Tax Forms
Tobacco Tax Forms
Withholding Forms
Fuels Taxes and Fees Forms
Sales and Use Tax Forms
IFTA Licenses Forms
Travel & Convention Tax Forms
Property Tax Forms
Property Homeowners Forms
Most-Requested Forms
Request for Copies of Idaho Tax Returns
Power of Attorney
Public Records Request
Sales Tax Resale or Exemption Certificate
Employee's Idaho Military Spouse Withholding Exemption Certificate
Estimated Payment of Individual Income Tax
Guides
General Guides
IFTA Licenses Guides
Individual Income Tax Guides
Guides for Certain Individuals
Business Income Tax Guides
Guides for Certain Groups
Withholding Guides
Guides for Certain Businesses
Sales and Use Tax Guides
Guides for Tax Professionals
Property Tax Forms & Guides
Property Homeowners Guides
Property Appraisers Guides
Counties Guides
Governance
General
Open Meetings
Reports & Statistics
Agency Guidance
Agency Guidance Documents
Decisions
Policy Documents
Laws & Rules
Statutes
Rules
Conformity to Federal Internal Revenue Code (IRC)
About Us
General
Classes & Calendar
Employment
Speaker Request
News
All News
Newsroom
Stay Informed
News for Tax Professionals
Website Info
Privacy Policy
Website Access
Contact Us
General
Office Hours & Locations
Mailing Addresses
Public Records Requests
Departments
Administrative Contacts
Payment Plans and Liens (Compliance)
Identity Theft
Fuels Tax & IFTA
Property Tax
Technical Questions
TAP Help (E-File and E-Pay)
Reporting Website Issues
Software Developers Assistance
Search
Search
Taxes
Income/Payroll
Individual Income Tax
Business Income Tax
Withholding
On Sales
Sales and Use Taxes
Travel & Convention Tax
Auditorium District Taxes
Amusement Devices
Vending Machines
E911 Prepaid Wireless Fee
Product (Excise)
Beer and Wine Taxes
Cigarette and Tobacco Taxes
Fuels Taxes and IFTA
Kilowatt Hour Tax
Mine License Tax
Oil & Gas Production Tax
Property
Homeowners
Property Tax Oversight
Operating Property
Other Taxes
Estates and Taxes
City Sales Taxes
Resource Center
Filing
E-filing Income Tax, Free
E-filing Income Tax, Other Providers
E-filing Permit-Based (TAP)
Verifying Your Identity
Paying
Quick Pay
Other Ways to Pay
Payment Plans
Where's My Refund?
General Resources
Reporting Tax Fraud
Identity Theft
Taxpayer Rights
Compliance
Your Right to Appeal
Audits
Voluntary Disclosure Agreements
Tax Professionals
For Business
TAP
TAP Help
Temporary Seller’s Permits
Other Tax Permits
Changing Business or Permit Info
Validating Tax Permits
Classes and Meetings
Forms and Guides
Forms
General Forms
Beer Tax Forms
Tax Professional Forms
Wine Tax Forms
Individual Income Tax Forms
Cigarette Tax Forms
Business Income Tax Forms
Tobacco Tax Forms
Withholding Forms
Fuels Taxes and Fees Forms
Sales and Use Tax Forms
IFTA Licenses Forms
Travel & Convention Tax Forms
Property Tax Forms
Property Homeowners Forms
Most-Requested Forms
Request for Copies of Idaho Tax Returns
Power of Attorney
Public Records Request
Sales Tax Resale or Exemption Certificate
Employee's Idaho Military Spouse Withholding Exemption Certificate
Estimated Payment of Individual Income Tax
Guides
General Guides
IFTA Licenses Guides
Individual Income Tax Guides
Guides for Certain Individuals
Business Income Tax Guides
Guides for Certain Groups
Withholding Guides
Guides for Certain Businesses
Sales and Use Tax Guides
Guides for Tax Professionals
Property Tax Forms & Guides
Property Homeowners Guides
Property Appraisers Guides
Counties Guides
Governance
General
Open Meetings
Reports & Statistics
Agency Guidance
Agency Guidance Documents
Decisions
Policy Documents
Laws & Rules
Statutes
Rules
Conformity to Federal Internal Revenue Code (IRC)
About Us
General
Classes & Calendar
Employment
Speaker Request
News
All News
Newsroom
Stay Informed
News for Tax Professionals
Website Info
Privacy Policy
Website Access
Contact Us
General
Office Hours & Locations
Mailing Addresses
Public Records Requests
Departments
Administrative Contacts
Payment Plans and Liens (Compliance)
Identity Theft
Fuels Tax & IFTA
Property Tax
Technical Questions
TAP Help (E-File and E-Pay)
Reporting Website Issues
Software Developers Assistance
Home
Taxes
Income Tax
Income Tax Laws and Rules
On This Page
On This Page
Individual Income
Business Income
Extensions
Forgot to File?
Interest and Penalties
Withholding
Income Tax Laws and Rules
Related Pages
Individual Income
Business Income
Extensions
Forgot to File?
Interest and Penalties
Withholding
Income Tax Laws and Rules
Income Tax Laws and Rules
Law and rules
Idaho Code Title 63, Chapter 30
Income Tax Rules
Income Tax Rules Committee
2022 Income Tax Rules Examples
Learn more about Idaho tax statutes
Learn more about our Rules
Decisions
Decisions: Individual & trusts
Decisions: Corporate, S-corp, partnerships
Reports
Reports
ver: 3.5.2a | last updated:
April 14, 2023 at 11:11 am
Jump back to top of page button
Official Government Website
Official Government Website