States / Idaho

Idaho

Last checked Oct 22, 2026

Idaho practitioners use about four state logins for tax and payroll work. The State Tax Commission runs every major tax on FAST Enterprises' GenTax, which it finished installing in 2002 as the second GenTax customer after British Columbia; filers reach it through the Taxpayer Access Point (TAP), now hosted by FAST. No GenTax contract, contract number or contract total was found in public records. What is public is the Legislature's funding: a $5.2M one-time GenTax upgrade for FY 2014, $1.58M for an enhanced FAST maintenance model in FY 2017, $933,600 a year for FAST to host GenTax from FY 2022, and $1.2M for FAST collection services in FY 2024. The Department of Labor built its own unemployment system, iUS, in house for $7.1M according to the department; it went live in September 2014 and runs the Employer Portal, where employers file wage reports, pay unemployment tax and report new hires, and the Claimant Portal. North Dakota and Vermont joined Idaho in an iUS consortium in 2017, but it was dissolved in January 2020. Business filings and annual reports go through SOSbiz at the Secretary of State, built on Tecuity's software and launched in October 2018. Idaho has no state paid family and medical leave program; a 2022 bill to create one was never heard.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Brad Little
    • Chairman: John Bernasconi Idaho State Tax Commission
    • Commissioner: Janet Moyle Idaho State Tax Commission
    • Commissioner: Jared Zwygart Idaho State Tax Commission
    • Commissioner: Paul Woods Idaho State Tax Commission
    • Director: Jani Revier Idaho Department of Labor
  • Secretary of State: Phil McGrane Idaho Secretary of State

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue Idaho employer payroll numbers: the Idaho State Tax Commission (income tax withholding, filed in the Taxpayer Access Point, TAP) and the Idaho Department of Labor (unemployment insurance, in the iUS Employer Portal). Both come from one application, Idaho Business Registration (IBR), which also covers seller's permits and the employee-related permits from the Department of Labor and the Industrial Commission. The Department of Labor's workforce development and administrative portions are part of the unemployment tax rate and have no number of their own. Idaho has no state paid family or medical leave or disability insurance program with its own employer account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Idaho Department of Labor

The taxable wage base is $58,300 for 2026; it is set each year at the average annual wage in covered employment for the penultimate calendar year. New employers start at the standard rate, 1.000% for 2026, for at least six calendar quarters; 2026 rates run from 0.208% to 5.400%. Each rate is split into a UI contribution, an administrative (reserve) share and a workforce development share; the 2027 array is due by December 31.

Taxable wage base

2026: $58,300
Indexed. Idaho Code 72-1350(1): the average annual wage in covered employment for the penultimate calendar year (total covered wages, excluding state government and cost-reimbursement employers, divided by average covered workers), rounded to the nearest $100, or the FUTA wage base if higher. source Public record

New employer rate

2026: 1% The standard rate: 0.970% UI contribution, 0.000% administrative and 0.030% workforce development. All new employers except cost-reimbursement employers begin at the standard rate for at least the first six calendar quarters before the June 30 computation date. source Public record

Rate range

2026: 0.208% to 5.4%, Rate class array effective 01/01/2026: positive classes 1 to 7 (0.208% to 0.694%), standard 1.000%, deficit classes 1 to 6 (1.250% to 5.400%) The base tax rate is set from the fund balance ratio and the average high-cost multiple (Idaho Code 72-1350); the director sets the next year's rates before December 31. Rates are computed on the fiscal year July 1 to June 30. source Public record

Other assessments

• Workforce development rate: Part of the tax rate, not added to it: 0.00624% (positive class 1) to 0.05832% (deficit class 5) in 2026; 0.030% at the standard rate; 0% in deficit class 6. (2026) source Public record
• Administrative rate (reserve tax): 0.00000% in every class for 2026. Under Idaho Code 72-1347A the reserve tax applies when the reserve fund is below 1% of state taxable wages, and then equals the taxable wage rate less the contribution and training rates. (2026) source Public record

Rate notices

Rates are assigned each calendar year with a Notice of Taxable Wage Rate mailed in December.. Protest: Request a redetermination in writing within 14 days of the date of mailing of the Notice of Tax Rate. source Public record

Filing

Quarterly unemployment insurance tax report, filed online (paper Forms TX20 and TX26 only with written approval; amendments on Form TX20C)
Due: Last day of the month after each calendar quarter; no grace period, and a weekend or holiday moves the date to the next workday (Idaho Code 72-1311).
Electronic filing: All employers are required to file online in the Employer Portal; continuing on paper needs a written request explaining why, and approval.
Employer Portal source Public record

FUTA credit reduction

None. No outstanding federal (Title XII) advance: Idaho is not on the U.S. Department of Labor's 2025 credit reduction table or its potential 2026 list, and has no Title XII record in Treasury data from January 2025 to November 2, 2026. source Public record

Recent and coming changes

• Jan 1, 2024 Desired fund size multiplier used to set the base tax rate fell from 1.3 to 1.2. source Public record

The handbook read is the Department's tax information handbook dated 11/5/2025. U.S. Department of Labor, Significant Provisions of State UI Laws, effective July 2026 gives the same 2026 figures ($58,300; 0.208% to 5.4%; new employer 1.00%).

Not confirmed: 2027 wage base and rate class array: not posted on 2026-11-03 (the Department sets rates before December 31; a guessed 2027 array URL returned 404). Voluntary contributions: the handbook does not mention them; left null. Whether the workforce development and administrative shares count toward the FUTA credit is not stated; left null.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Idaho employers must keep a federal Form W-4 for each employee, and the Tax Commission strongly encourages a Form ID W-4 as well, which sets the Idaho withholding status and allowances. Supplemental wages are either combined with regular wages or withheld at a flat 5.3% when paid separately, and Idaho has no reciprocal agreements. Nonresidents are withheld on once they earn $1,000 or more in Idaho in the year, and only for work physically performed in Idaho.

Withholding certificate

Form ID W-4, Employee's Withholding Allowance Certificate (EFO00307). Federal Form W-4: accepted. The employer must have a federal W-4 on file for each employee; the Tax Commission strongly encourages a current ID W-4 too and tells employees to give both forms to the employer and update them at least once a year. An employee with more than one job claims allowances only with the principal employer. An employee who had no Idaho tax liability last year and expects none this year writes Exempt on the ID W-4; the exemption is good only for the current year and needs a new ID W-4 each year. Military spouses use the Employee's Idaho Military Spouse Withholding Exemption Certificate. source Public record

Supplemental wages

2026: 5.3%. Either combine the supplemental payment with regular wages and treat it as a single payment, or multiply a separately issued supplemental payment by 5.3%. Supplemental wages include bonuses, commissions, overtime, accumulated sick leave, severance, awards, prizes, back pay and retroactive pay earned while working in Idaho. source Public record

Withholding tables

Table for Percentage Computation Method of Withholding (EPB00744) and Table for Wage Bracket Method of Withholding (EPB00745), both revised 07-23-2026 (2026). The annual table withholds 5.3% of wages over $16,100 for single (including head of household) and over $32,200 for married. The Tax Commission revises tables as needed, usually partway into a year; employers use a new table going forward without adjusting back to January. The Idaho Child Tax Credit allowance is now zero because the credit sunsetted.

Reciprocity

No reciprocal agreements. No reciprocal agreement is described on the Tax Commission's withholding pages. For Idaho residents working in another state, employers are told to check that state's withholding rules, and may also withhold Idaho tax. source Public record

Nonresidents working here

No withholding is required for a nonresident who earns less than $1,000 in Idaho in a calendar year; withhold once the person earns $1,000 or more in Idaho in the year. All wages earned in Idaho are reported as Idaho wages on the W-2 whether or not tax was withheld. Interstate motor, rail and water carrier employees and air carrier employees earning 50% or less of wages in Idaho have federal exemptions. Convenience of the employer: no: the Tax Commission says Idaho tax need not be withheld if the employee isn't physically working in Idaho. Tax Commission withholding guidance (Income you don't have to withhold on; Types of employees). source Public record

Deposits and returns

• semimonthly: withholding of at least $25,000 per month or at least $300,000 in a 12-month period. Due the 20th of the month for the 1st to 15th, and the 5th of the next month for the 16th to month end
• monthly: less than $25,000 a month and more than $750 a quarter, or only one monthly pay period. Due the 20th of the following month
• quarterly: $750 or less each quarter, or a farmer required to file with the Idaho Department of Labor. Due the last day of the month after the quarter
• annual: less than $750 a year, or a farmer not required to file with the Idaho Department of Labor. Due the last day of January

Form 910, Idaho Withholding Payment, for each assigned period (a zero form if nothing was withheld), filed in TAP; Form 967, Idaho Annual Withholding Report, reconciles the account every year by the last day of January. Filing cycles run for a full calendar year, and a change for the next year must be requested by November 15. Payments of $100,000 or more must be made by EFT (ACH debit or ACH credit). Withholding forms are filed online in TAP. Taxpayer Access Point (TAP) source Public record

Annual reconciliation

967, due January 31. With the W-2 and 1099 filing rules

The statute sets the semimonthly threshold at $240,000 a year or $20,000 a month with a cost of living adjustment by rule (Idaho Code § 63-3035(a)(4) and (6)); the Tax Commission's page states $25,000 a month or $300,000 in 12 months. Domestic employees' wages need not be withheld on but must be reported. Form 967 and the W-2 and 1099 filing are covered in the 1099 and information return section.

Not confirmed: The ID W-4 and the Tax Commission pages read do not say what to withhold when no ID W-4 is on file. What changed in the July 23, 2026 revision of the withholding tables was not stated on the pages read.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Idaho gives residents a credit for income tax paid to another state, DC or a U.S. territory on income also taxed by Idaho, figured on Form 39R, Part C and entered on Form 40, line 21; no credit is allowed for tax paid to a state that itself gives a credit for Idaho tax. A part-year resident files Form 43 and keeps nonresident-period income out by allocation: the Idaho column (Column B) takes all income while a resident and only Idaho-source income while a nonresident, and deductions are prorated by the Idaho percentage (line 38); the part-year resident can claim the credit for resident-period income on Form 39NR, Part C (Form 43 line 43). Nonresidents get no credit (no reverse credit), and Idaho is a Compact member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form 39R, Resident Supplemental Schedule, Part C: Credit for income tax paid to other states (a separate Form 39R for each state). Line: Form 39R, Part C, line 7 to Form 40, line 21 (Income tax paid to other states). Limit: The smaller of the other state's tax (its tax from its table or rate schedule minus its income tax credits) or the Idaho tax (Form 40, line 20) times the share of Idaho adjusted income derived from the other state (Part C lines 1 to 5); it cannot exceed the Idaho tax on Form 40, line 20. By statute, the credit may not exceed the proportion of Idaho tax that the AGI from the other state (as modified) bears to total modified AGI, and is further limited to the tax paid to the other state. Covers: Income tax imposed by another state of the United States, the District of Columbia, or a U.S. possession or territory, on income derived from sources there while domiciled in Idaho; including tax imposed on an S corporation, partnership, LLC, estate or trust (a direct income tax, or an excise or franchise tax measured by income) to the extent of the individual's share. Not listed: the statute defines a state as a U.S. state, the District of Columbia or a U.S. possession or territory. Foreign taxes: Not listed: the statute's definition of a state does not include foreign countries. Pass-through entity taxes: Yes: tax a pass-through entity paid to another state on the resident's behalf qualifies; include a copy of Form ID K-1. When entering the other state's tax, do not subtract SALT workaround payments or credits. Attach: Form 39R and a copy of the other state's income tax return; a separate Form 39R for each state. No credit if the other state allows a credit against its own tax for tax paid to Idaho. No credit if the other state's tax was claimed as a deduction, unless restored to income on the Idaho return. Idaho Code 63-3029. source Public record

Part-year residents: income while a nonresident

Allocated or prorated Form 43 has a federal column (Column A) and an Idaho column (Column B). Part-year residents put in Column B all income received while an Idaho resident and only Idaho-source income while a nonresident (for example, all wages while a resident plus work performed in Idaho while a nonresident; no interest from a personal bank account while a nonresident). Additions and subtractions come from Form 39NR. The standard or itemized deduction is prorated by the Idaho percentage (line 31 Column B divided by Column A, line 38), and Idaho taxable income (line 41) is Column B less the prorated deduction. Form 43, Part-year Resident and Nonresident Income Tax Return, with Form 39NR. Line: Form 43, lines 31 (Column B), 38, 39 and 41. source Public record

Part-year residents: credit for the period of residence

Available. A part-year resident may claim the credit for tax paid to another state on income earned while domiciled or residing in Idaho and taxed by the other state. Form 39NR, Part C uses the income taxed twice (line 3) against Idaho adjusted income from Form 43 line 31 Column B; the credit is the smaller of line 6 or line 9 and goes on Form 43, line 43. Form 39NR, Part C, with Form 43 (line 43). source Public record

Nonresidents: reverse credit

No. Nonresidents don't qualify for the credit; they report Idaho-source income on Form 43. source Public record

Local income taxes

Idaho has no local income tax; the statute's credit covers state-level taxes (states, DC, U.S. possessions and territories). source Public record

Multistate Tax Compact

Compact member. source Public record

Other interstate rules

• Statutory resident: a person who maintains a home in Idaho the entire year and spends more than 270 days in Idaho is a resident even if domiciled elsewhere. source Public record
• An Idaho resident who lived outside Idaho for at least 445 days in a 15-month period, and meets the other listed conditions (fewer than 60 days in Idaho after the period, no personal residence in Idaho), is a nonresident. source Public record

The 2025 instructions packet (EIN00046, revised 03-02-2026) covers Forms 40, 43, 39R and 39NR.

Not confirmed: UDITPA or Compact apportionment status not checked against Idaho Code 63-3027. No 2026 change to the credit or Form 43 method found; not searched further.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Every Idaho income tax return, including the corporation return (Form 41), the S corporation return (Form 41S) and the partnership return (Form 65), is due April 15 for a calendar year (April 15, 2026 for 2025) or the 15th day of the 4th month for a fiscal year, with an automatic 6-month extension if 80% of the current tax or 100% of last year's tax is paid by the original due date. Corporations, LLCs, limited partnerships, LLPs, nonprofits and registered foreign entities file an annual report with the Secretary of State by the end of their formation or registration month each year, with no filing fee.

Corporate return

Corporate income tax. Form 41 (Corporation Income Tax Return). Due: On or before the fifteenth day of April following the close of the calendar year; fiscal year returns on or before the fifteenth day of the fourth month following the close of the fiscal year (Idaho Code 63-3032). For tax year 2025: Apr 15, 2026. Fiscal years: 15th day of the 4th month after the fiscal year ends. source Public record

Corporate extension

Automatic. 6 months. None to file; Form 41ES (Estimated Tax Payment/Extension of Time Payment, Business Income Tax) for a payment. The extension applies only if at least 80% of the tax due on the return, or 100% of the prior year's tax, is paid by the unextended due date (no payment needed if the amount required is $50 or less). Otherwise a penalty of 2% a month applies when the tax is paid by the extended date; interest runs from the original due date (Idaho Code 63-3033).

S corporations

Form 41S (S Corporation Income Tax Return). Due: Same as all income tax returns: April 15 for a calendar year, the 15th day of the 4th month for a fiscal year (Idaho Code 63-3032). For tax year 2025: Apr 15, 2026. Same automatic 6-month extension with the 80% or 100% prepayment test (Idaho Code 63-3033). source Public record

Partnerships

Form 65 (Partnership Return of Income). Due: Same as all income tax returns: April 15 for a calendar year, the 15th day of the 4th month for a fiscal year (Idaho Code 63-3032). For tax year 2025: Apr 15, 2026. Same automatic 6-month extension with the 80% or 100% prepayment test (Idaho Code 63-3033). source Public record

Individuals

Form 40. For tax year 2025: Apr 15, 2026. Automatic 6 months (to October 15, 2026) if 80% of the current tax or 100% of the prior year's tax is paid by April 15, 2026; Form 51 for an extension payment. source Public record

Annual report

Filed with the Idaho Secretary of State through SOSBiz.

Idaho Code 30-21-213 covers each domestic filing entity, domestic LLP and registered foreign entity. Most reports are filed online in SOSBiz.

The individual extension payment form is Form 51 and the business one Form 41ES (Tax Commission extension page). No change for tax year 2026 due dates was found.

Not confirmed: Consequence for a registered foreign entity that does not file (termination of registration) was not read. No Tax Commission page stating the 2026 calendar dates directly was read; the dates rest on Idaho Code 63-3032.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Idaho requires any payment to the state of $100,000 or more to be made by electronic funds transfer (ACH debit or ACH credit), except an individual's income tax. A late income tax return costs 5% a month and late payment after a timely return 0.5% a month, each up to 25%, with a $10 minimum and a 25% cap on the combined penalties. Interest is 6% for 2026 and 6% for 2027, set each year at 2 points over the federal midterm rate on September 15 of the prior year.

Interest on unpaid tax

Two percent plus the federal midterm rate under IRC sec. 1274(d) as it applies on September 15 of the immediately preceding calendar year, rounded to the nearest whole number; the same rate applies to deficiencies and to overpayments and refunds. Compounding: No; interest does not apply to any penalty or to unpaid accrued interest. The Tax Commission publishes monthly (0.0050) and daily (0.00016438) factors. Idaho Code 63-3045(7). source Public record

When tax must be paid electronically

• All taxes: All taxes and other amounts payable to the state whenever the amount paid or payable is one hundred thousand dollars ($100,000) or greater; an individual is never required to pay income tax by EFT. Methods: ACH debit or ACH credit through the federal reserve automated clearing house, with the required addenda. source Public record

Penalties

Late filing

Covers: Income tax returns (Idaho Code 63-3046); the Tax Commission's sales tax page states the same rates for sales tax. 5% of the tax due for each month after the due date (including extensions) until the return is filed (the sales tax page adds that one day late still owes the entire month of penalty). Maximum: 25%. Minimum: $10. Idaho Code 63-3046(c)(1), (f) and (g); sales tax 63-3634. source Public record

Late payment

Covers: Income tax shown on a return filed on or before the due date but not paid; also tax not paid by the original due date without a valid extension. 0.5% of the tax due a month after the later of the due date or the filing date; 2% a month from the original due date when there is no valid extension (prepayment of 80% of this year's or 100% of last year's tax not made). Maximum: 25%. Late filing and late payment can both apply (for a late return, 5% a month to filing plus 0.5% a month from filing to payment), but total penalties under 63-3046(a), (c) and (d) and 63-3033 may not exceed 25% of the tax due. Idaho Code 63-3046(c)(2) and (g); 63-3033. source Public record

Estimated tax, individuals

Charged as penalty. No separate estimated tax underpayment penalty for individuals was found; the extension rule applies instead: if 80% of this year's tax or 100% of last year's tax is not paid by the original due date, the penalty is 2% a month from the original due date. Safe harbor: 80% of this year's tax or 100% of last year's tax paid by the original due date. Form: Form 51 worksheet. source Public record

Estimated tax, corporations

Charged as interest. Underpayment interest computed on Form 41ESR at the annual interest rate. Safe harbor: Required if the corporation must make federal estimated payments and will owe Idaho tax of $500 or more; each quarterly payment is 25% of the lesser of last year's tax or 90% of this year's tax; annualized payments allowed. Form: Form 41ESR. source Public record

Penalty relief

Under the Idaho taxpayer bill of rights, a taxpayer may ask the Tax Commission to cancel penalties by showing reasonable cause for not complying; the substantial understatement penalty may be waived for reasonable cause and good faith. A notice of deficiency can be protested in writing. Time limit: A protest of a notice of deficiency is due within 63 days after the notice is sent. source Public record

Other penalties

• Negligence or disregard of rules without intent to defraud. 5% of the total deficiency. source Public record
• Fraud with intent to evade. 50% of the total deficiency. source Public record
• Substantial understatement (more than 10% of the tax or $5,000, $10,000 for a corporation). 10% of the underpayment attributable to the understatement; may be waived for reasonable cause and good faith. source Public record
• Late payee statements, including W-2 copies. $2 for each month or part of a month each statement is late, up to $2,000 a calendar year. source Public record
• Employer failing to register for withholding after written notice. $100 for each month or part of a month after the notice. source Public record
• Dishonored check. A processing charge set annually by the Tax Commission. source Public record
• Cap on combined penalties. Penalties under 63-3046(a), (c) and (d) and 63-3033 may not exceed 25% of the tax due on the return. source Public record

Recent and coming changes

• Jan 1, 2027 The 2027 interest rate is 6%, unchanged from 2024 through 2026 source Public record

Idaho Code 63-3045 was amended in 2026 (2026, ch. 153); the content of that amendment was not reviewed. The withholding EFT rule in data/withholding/idaho.json ($100,000 or more) matches 67-2026.

Not confirmed: The penalty for not paying by EFT when required; none found in 67-2026 or 63-3046. The penalty waiver request form or online method, any time limit, and any first-time abatement practice. Whether Idaho imposes any estimated tax underpayment charge on individuals beyond the extension prepayment penalty (no statute found in the sections read).

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Idaho Code section 63-114 lets the State Tax Commission extend any filing or payment for people affected by a disaster declared by the President or by the governor of any state or territory, and lets it give anyone entitled to an IRS section 7508A postponement an automatic matching extension; the Commission announces each event, following the IRS deadline and covering all Idaho tax types. Taxpayers claim it by writing the disaster name at the top of the return or, for e-filed returns, by emailing taxrep@tax.idaho.gov; tax paid by the extended date carries no late penalty or interest.

When the IRS postpones deadlines

Announces relief case by case Section 63-114(1): "The state tax commission may grant any person entitled to an extension under section 7508A of the Internal Revenue Code, or regulations promulgated thereunder, an automatic extension for similar returns and payments due to this state." The power is discretionary and the Commission announces each event by news release, stating that "Idaho is following the extended deadline the Internal Revenue Service (IRS) set" (for example the Washington wildfires release of October 13, 2026, deadlines from July 31, 2026 through January 31, 2027 moved to February 1, 2027). Releases give the relief "to taxpayers in any area the Federal Emergency Management Agency (FEMA) designates as qualifying for assistance" (the 2023 release says individual assistance), to individuals and businesses in the disaster areas and to those whose tax records are located there. Releases cover disasters in other states. Extensions are limited to one year. Idaho Code section 63-114. source Public record

Taxes covered

Statute: "any filing, or any payment, which is required under any tax law administered or enforced by the state tax commission." Releases: "all Idaho tax types, including income tax, sales tax, fuels tax, and income tax withholding.". Not covered: Payments already due before the disaster period: the October 15 extension "is only an extension to file, not to pay," and interest continues on tax paid after the original April 15 due date. source Public record

State-declared disasters

Section 63-114 covers "a disaster declared by the President of the United States or by the governor of a state or territory of the United States," so a governor's declaration alone is enough. The Commission must provide a procedure for affected taxpayers to justify the extension; a denial is given as a notice of deficiency and can be appealed. No Idaho-only governor declaration relief was found in the releases read. source Public record

How to get relief

Write the disaster name named in the release (for example "WASHINGTON WILDFIRES") at the top of the return. E-filers email taxrep@tax.idaho.gov with the disaster name in the subject line and their full name, the last four digits of the SSN or EIN and the e-file date in the body. Call (800) 972-7660 if charged penalties or interest, in a payment plan or working with the Commission on a tax debt, or with questions. Penalties: Section 63-114(4): with an extension, payment "shall not be subject to any late filing penalty or interest if payment of the tax is made on or before the extended due date"; failure to file by the extended date brings penalty and interest; section 63-3033 does not apply to these taxpayers. source Public record

Where relief is posted

Idaho State Tax Commission news releases (disaster relief is announced as releases; no separate disaster page was found)

Section 63-114 was added in 1997 (as 63-113) and redesignated in 2002; no later change was found.

Not confirmed: Whether the Tax Commission has a standing disaster relief page was not found. Whether the Commission has granted relief for an Idaho governor-only declaration was not found. Idaho casualty loss, sales tax and property tax disaster rules were not researched.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $12.2B; Individual income tax payments and SECA tax $5.4B; Business income taxes $673M; Estate and trust income tax $87M; Excise taxes $67M; Unemployment insurance tax $46M; Estate tax $45M; Gift tax $5.3M; Railroad retirement tax $0.2M. source Public record

Filers moving in and out, 2022 to 2023

35,831 returns (66,095 people) with $2.9B of income moved in from other states; 30,020 returns (53,356 people) with $1.9B moved out, a net gain of $1.0B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Idaho Department of Labor, Wage and Hour Section

The Idaho minimum wage is $7.25 an hour, in effect since July 24, 2009, and Idaho Code 44-1502 ties it to the federal minimum wage; no change has been set for 2027. Tipped employees receiving more than $30 a month in tips must get a cash wage of at least $3.35 an hour. Employees under 20 may be paid $4.25 for their first 90 consecutive calendar days, and cities and counties may not set a higher minimum.

Rate

$7.25 (2027) No change scheduled; the state rate conforms to and tracks the federal minimum wage.
$7.25 from Jul 24, 2009 Unchanged since July 24, 2009. source Public record

How it is set

Fixed in law Idaho Code 44-1502(1): $7.25, and the minimum wage shall conform to and track with the federal minimum wage source Public record

Tipped employees

2026: cash wage $3.35, tip credit $3.90 Employees who customarily and regularly receive more than $30 a month in tips; tips shared through a tip pool do not count as tips actually received by the employee who shares them. Tip credit is the difference between $7.25 and $3.35.
2027: cash wage $3.35, tip credit $3.90 No change scheduled. source Public record

Youth and training wages

$4.25. Opportunity wage: employees under 20 years of age, during the first 90 consecutive calendar days after first being employed; employers may not displace employees to hire at this rate (Idaho Code 44-1502(3)). source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Poster

Idaho Minimum Wage Law poster (in the Department of Labor's required posters packet)

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Idaho has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no contribution rate or wage base for 2026 or 2027.

Idaho's employer payroll accounts are income tax withholding with the State Tax Commission and unemployment insurance with the Department of Labor, both opened through Idaho Business Registration; no paid family or medical leave or disability insurance account was found (data/taxids/idaho.json).

Not confirmed: No Idaho agency page or statute was found or saved that says in so many words that Idaho has no paid family and medical leave payroll contribution; 'none' rests on the absence of any such program or employer account in the state's employer registrations. No search was spent on Idaho.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Idaho law does not require vacation, holiday, severance or sick pay; these are matters for agreement between the employer and the employee. Idaho has no state family and medical leave law for private employers, so employers follow the federal FMLA. Payout of vacation at separation follows the employer's policy or agreement.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: No Idaho statute was found that bars cities or counties from requiring paid sick leave. Idaho Code 44-1502(4) bars political subdivisions only from setting minimum wages above the state rate. No local paid sick leave ordinance was found. (Idaho Code 44-1502(4) (minimum wage only)) source Public record

Family and medical leave

Idaho has no state family and medical leave law for private employers and relies on the federal FMLA.

Vacation and PTO at the end of employment

Employer policy controls Idaho law does not require vacation pay; it is a matter for agreement between the employer and the employee, and employees must be told before a policy in effect changes. No statute or Department of Labor guidance requiring payout of unused vacation at separation was found. All wages due must be paid by the earlier of the next regular payday or 10 days after a layoff or termination (weekends and holidays excluded), or within 48 hours of a written request. (Idaho Department of Labor, Guide to Idaho labor laws (August 2026); Idaho Code 45-606) source Public record

Other leave the law requires

What was checked: Checked: the Idaho Department of Labor's Guide to Idaho labor laws (uploaded August 2026) and Idaho Code 44-1502, 46-224, 46-407 and 2-218 on legislature.idaho.gov. Jury service (Idaho Code 2-218) is protected only by a ban on depriving the employee of employment or coercion, so it is not listed under other leave. No Idaho statute requiring private employers to give time off to vote, domestic violence or crime victim leave, bereavement, school activity, donation, emergency responder, pregnancy or holiday leave was found; Idaho has no state paid family leave insurance program (see the paid leave page).

Not confirmed: No Idaho court ruling or agency guidance specifically on whether earned vacation must be paid at separation, or on use it or lose it policies, was found; the answer rests on the Department's statement that vacation pay is a matter for agreement. Idaho Code was searched for leave statutes through one government index search and direct reads; no search was spent on Idaho, so a leave statute outside those results may have been missed. Whether any 2026 Idaho bill on paid leave passed a chamber was not checked.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Idaho's sales tax is 6 percent; some resort cities add a local sales tax (some only on lodging, liquor by the drink and restaurant food) and some areas have auditorium districts, but remote sellers and marketplace facilitators collect only the state tax. An out-of-state retailer must get a seller's permit and collect once its sales delivered into Idaho exceed $100,000 in the previous or current calendar year.

State rate

6% Idaho Code § 63-3619 source Public record

Local taxes

Yes. Some resort cities have a local option sales tax decided by their voters; the Tax Commission lists 23 such cities (among them Ketchum, Sun Valley, McCall and Sandpoint) and tells businesses to contact each city directly with questions. Some areas have auditorium districts. Remote sellers and marketplace facilitators do not collect any local sales tax (Idaho Code §§ 63-3611(h), 63-3620E(1)). source Public record

Remote sellers

$100,000; counts gross: cumulative gross receipts from sales delivered into Idaho sales; previous calendar year or current calendar year (statute); the Tax Commission's permit page says any 12-month period; since Jun 1, 2019. The statute measures the previous or current calendar year; the Tax Commission's who-needs-a-seller's-permit page says more than $100,000 in any 12-month period. A retailer that sells only through registered marketplace facilitators does not need its own permit. source Public record

Marketplace facilitators

Must collect (A marketplace facilitator without physical presence in Idaho registers and collects state sales and use tax on facilitated sales once its own sales plus the sales it facilitates exceed $100,000; one with physical presence has 45 days after its first facilitated Idaho sale. It does not collect local sales taxes.) source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

Seller's permit (sales and use tax), None: applying for any of the permits is free. Register Out-of-state retailers over the threshold need the same seller's permit; the site's startup data registers through the Idaho Business Registration (IBR). A seller that sells only on registered marketplace facilitators' sites does not need a permit. source Public record

Filing

• monthly: most retailers
• quarterly: retailers who owe less than $750 tax per quarter
• semiannual: on application, distributors or wholesalers with only a few sales (due July 20 and January 20)
• annual: on application, distributors or wholesalers with only a few sales (due January 20)

Due: The 20th day of the month after the period (next workday if the 20th is a weekend or holiday); quarterly returns within 20 days after the quarter. A return is due even with no sales; a permit with $0 sales reported for 12 months in a row is cancelled.
Taxpayer Access Point (TAP) source Public record

Certificates

Resale: Form ST-101, Sales Tax Resale or Exemption Certificate, given to the seller and kept on file for future qualifying purchases.. MTC certificate: accepted
Exemptions: Form ST-101 is also the exemption certificate. source Public record

Recent and coming changes

• Nov 8, 2026 TAP moves to a new URL, tap.tax.idaho.gov, after maintenance from November 6 to November 8, 2026; the old URL will redirect. source Public record

Idaho accepts the MTC Uniform Sales and Use Tax Certificate in place of Form ST-101 when buying for resale from out-of-state businesses that are registered Idaho retailers. Until November 8, 2026, TAP is at https://idahotap.gentax.com/TAP/_/.

Not confirmed: Who administers and collects the resort city local sales taxes: the Tax Commission page sends questions to each city but does not say who collects; rates per city not listed. Effective date of marketplace facilitator collection under § 63-3620E (added by 2019, ch. 320, the same act that set the June 1, 2019 remote seller date): not shown on the statute page. When a remote seller must register after crossing $100,000: not stated on the pages read. Electronic filing requirement and any vendor discount: not stated on the pages read. Whether Idaho accepts the Streamlined certificate: not stated on the pages read. Effective date of the 6 percent rate: not stated on the statute page read.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Idaho statute was found that allows, limits or bars a business adding a surcharge for credit card payments. The State Tax Commission's sales tax rule says any convenience, surcharge, processing or other fee a seller charges a buyer for paying by credit, debit or other card is part of the taxable sales price. Card network rules and federal law still apply.

The rule

No state law on credit card surcharges was found.

Cash discounts

No state law found.

Sales tax on the surcharge

Taxable IDAPA 35.01.02.043.03.c: costs passed along by the seller to the customer don't reduce the taxable sales price, including any convenience, surcharge, processing or other fee imposed by a seller on a buyer paying with a financial transaction card such as a credit card, debit card, check card or other banking instrument or device. The provision carries the date 7-1-26. source Public record

What was checked: Checked the section list of the Idaho Consumer Protection Act (Idaho Code Title 48, Chapter 6) on legislature.idaho.gov, with no section on card surcharges; Idaho Code 63-3613 (sales price), which does not name card fees; the State Tax Commission's sales and use tax rules (IDAPA 35.01.02, current); and a web search for a surcharge statute.

Not confirmed: Whether the card fee wording in IDAPA 35.01.02.043.03.c is new as of July 1, 2026 or carried over from an earlier version of the rule was not checked. Only section titles of Idaho Code 48-6 were checked; Idaho Attorney General guidance and 2026 bills on card surcharges were not checked.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Affected business entity (ABE) election

Any partnership or S corporation may elect, separately for each year, to become an affected business entity and pay Idaho income tax at the corporate rate, 5.3% for 2025 and 2026, on its Idaho-source income other than the share of exempt members. The election is made by checking the ABE box on the Form 65 or Form 41S return; since July 1, 2026 it can be made on any original return, and the ABE tax must be paid by the 15th day of the fourth month after year end. Individual members get a refundable credit for their share of the tax; corporate members and member entities get refundable credits too.

Law

Idaho Code 63-3026B. 2021, ch. 239 (House Bill 317), retroactive to January 1, 2021; amended 2022, ch. 185 and 2026, ch. 81. First tax year 2021. source Public record

Who can elect

Any partnership (including an LLC treated as a partnership) or S corporation (including an LLC treated as an S corporation). No owner limits. The tax excludes the income apportioned to exempt entities (entities exempt from Idaho income tax); all other members' shares are taxed. An ABE that is a member of another ABE and also elects gets a refundable credit for its share of the lower-tier ABE's tax. A pass-through entity member that does not elect gets a refundable credit for its share of the tax paid. source Public record

Election

Check the ABE box on Form 65 (partnerships) or Form 41S (S corporations), or check the ABE box and complete line 62 on Form ID K-1; the return must be signed by an authorized officer. Form ABE (Affected Business Entity Election) is optional: keep it on file and do not send it. The entity must have documentation authorizing the officer to elect for all members. Signed by each member who is a member when the election is filed, or by any officer, manager or member authorized under local law or the entity's organizational documents. Deadline: Since July 1, 2026, the election can be made on any original return, regardless of when it is filed (before, only on a timely filed return). The ABE tax must be paid on or before the 15th day of the fourth month after year end (April 15 for calendar year filers). Made each year. Only by an amended return filed before the original due date of the return (the 15th day of the fourth month after year end); an election can also be made that way. source Public record

Rate

2026: 5.3% Same as 2025. The ABE rate is the corporate rate in Idaho Code 63-3025, 5.3% for taxable years commencing on and after January 1, 2025, with no later change in the current text.
2025: 5.3% All of the ABE's income, gain, loss and deduction derived from or connected with Idaho sources, adjusted by Idaho modifications attributable to members subject to Idaho tax, excluding the share apportioned to exempt members. The ABE cannot take the Idaho capital gains deduction on the sale of Idaho property; that passes to the owners. source Public record

Estimated payments

Estimated payments are voluntary and do not earn refund interest; they are made on Form ABE-ES or online. For a valid election the ABE tax (the same amount as for a valid extension) must be paid by the original due date. The tax is due on or before the 15th day of the fourth month after the close of the taxable year. source Public record

Return

Form 65 (partnership) or Form 41S (S corporation) with the ABE box checked; Form ABE-ES for estimated and extension payments. Due The 15th day of the fourth month after the close of the tax year (April 15 for calendar year filers). Automatic six-month filing extension if by the original due date the entity paid 80% of the current year's estimated tax or 100% of the prior year's income tax (the prior year method only if a prior Idaho return was filed); a first-time ABE with no prior Idaho return must pay 80%. The extension is for filing, not paying. source Public record

Owner credit

Each individual member (an individual, trust or estate) that is not an exempt entity gets a credit against Idaho income tax equal to the individual's pro rata share of the tax paid by the ABE, as reported by the entity. A trust or estate that distributes income apportions the credit between itself and its beneficiaries. A corporate member gets a credit against its corporate tax for its share. Yes. An individual's credit above the Idaho tax liability is refunded; corporate and entity members' unused credits are also refunded. A nonresident individual member whose only Idaho-source income (with a spouse, if filing jointly) is from one or more ABEs that file and pay the tax is not required to file an Idaho return. Credit for other states' PTET: A resident or part-year resident individual member gets a credit for the member's pro rata share of taxes paid to another state or the District of Columbia on income of a partnership or S corporation of which the individual is a member, calculated as the Tax Commission prescribes and consistent with Idaho Code 63-3029. No list of states was found. source Public record

Recent and coming changes

• Jul 1, 2026 New law (2026, ch. 81): the ABE election can be made on any original return regardless of when it is filed (before, only a timely filed return); changing the election after filing requires an amended return before the original due date. source Public record
• Jan 1, 2025 Corporate rate, and so the ABE rate, lowered to 5.3% for taxable years from January 1, 2025 (from 5.695% for 2024). source Public record

Idaho's ABE tax is figured on Idaho-source income for all non-exempt members, residents included; residents' out-of-state income is not in the base. No sunset and no change tied to Public Law 119-21 were found.

Not confirmed: The 2026 Form 65 and Form 41S instructions were not read; the ABE line numbers and any 2026 form changes are not confirmed. The bill number for 2026, ch. 81 was not confirmed. Whether the Tax Commission publishes a list of other states' PTE taxes that qualify for the resident credit was not found.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Idaho follows the Internal Revenue Code as of a fixed date that it updates each year; House Bill 559 (2026 Session Law chapter 1, signed February 10, 2026, retroactive to January 1, 2025) moved the date to January 1, 2026. The statement of purpose says it fully conforms Idaho to the 2025 federal law with two exceptions: Idaho stays decoupled from bonus depreciation (now sections 168(k) and 168(n)), and research costs from 2022 to 2024 already being amortized keep their five-year schedule. Individuals start from federal adjusted gross income but claim the federal Schedule 1-A deductions (tips, overtime, car loan interest, seniors) on Form 40 line 18.

Follows the Code

Fixed date, Code as of Jan 1, 2026. Idaho Code 63-3004, as amended by H.B. 559 (2026)
The Code is adopted as amended and in effect on January 1, 2026, except that section 85 is applied as in effect on January 1, 2020 and research expenditures from 2022 to 2024 follow the rules in effect before section 70302 of Public Law 119-21. Before H.B. 559 the date was January 1, 2025. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Adopted. House Bill 559 (annual tax conformity bill), 2026 Session Law chapter 1, signed February 10, 2026. Years: Retroactive to January 1, 2025: covers tax year 2025 and, through the January 1, 2026 Code date, tax year 2026
Adopted with two exceptions: bonus depreciation and the 2022 to 2024 research expenditure catch-up. The bill also bars using the same research expenses for both a section 174 or 174A deduction and the Idaho research credit. source Public record

Provision by provision

Other differences

• Larger federal standard deduction amounts apply; returns already filed with the old amount get the larger standard deduction automatically. source Public record
• Research credit: amounts deducted or amortized under section 174 or 174A that are qualified research expenses are not eligible for the Idaho research credit (Idaho Code 63-3029G as amended). source Public record

Guidance from the state

• Mar 13, 2026 Latest update on filing 2025 Idaho income taxes (press release)
• 2025 Form 41 instructions (What's New: R&E catch-up addback)
• 2025 Form 40 instructions (line 18, Qualified Business Income and Federal Schedule 1-A Deductions)

The statement of purpose calls H.B. 559 the annual tax conformity bill; Idaho updates its Code date each session, so check the 2027 session for the next update.

Not confirmed: The statement of purpose (a proponent's summary, not legislative intent under Joint Rule 18) is the source for full conformity of section 179 and section 163(j); the bill text itself only lists the exceptions.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Idaho has no state law requiring pay or a pay range in job postings, or requiring pay to be disclosed to applicants or employees on request. Idaho's equal pay law bars paying employees of one sex less for comparable work, but it sets no posting or disclosure duty.

Salary history ban: No. No salary history provision found in Idaho Code Title 44 chapter 17, Title 45 chapter 6 or Title 67 chapter 59. Other chapters were not searched. source Public record

What was checked: Checked on the Legislature's Idaho Statutes site: the chapter list of Title 44 (Labor), the full text of chapter 17 (Discriminatory Wage Rates Based Upon Sex, 44-1701 to 44-1704), Title 45 chapter 6 (Claims for Wages) and Title 67 chapter 59 (Commission on Human Rights), searched for salary history, wage history, pay range, salary range, job posting, advertise and disclose. None requires pay in postings or pay disclosure. Idaho Department of Labor and Idaho Human Rights Commission pages were not read.

Not confirmed: No 2026 Idaho bill on pay in job postings was found in one web search; the Legislature's bill list was not checked directly. No municipal ordinance was found; city codes were not searched one by one.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Idaho State Tax Commission

Idaho's power of attorney is Form ID-POA (April 2026), which may name an accountant, preparer, attorney, family member or anyone else and stays in effect until revoked; the Tax Commission's pages do not say whether the federal Form 2848 is accepted. No paid preparer registration program was found. No preparer e-file mandate for income tax returns was found.

Power of attorney

Form ID-POA, Power of Attorney (April 2026). An accountant, tax return preparer, attorney, family member or anyone else. A named individual limits the authorization to that person; a company named without an individual covers its employees. Give the representative's PTIN, EIN or SSN. Any tax or fee the Tax Commission administers, including audit, collection and administrative appeals, for the tax types (individual or business income, sales and use, withholding, other, or all), permit numbers and periods listed; with no dates it covers all years until revoked. Not refund checks or appointing more representatives, and not matters before the IRS or other agencies. A box lets the representative receive copies of notices, decisions and communications. Mail or fax to the section or employee the taxpayer is working with, or to Idaho State Tax Commission, Account Registration Maintenance, PO Box 36, Boise, ID 83722-0410, fax (208) 334-5364. Effective when signed and in effect until revoked. Boxes revoke or keep all prior POAs for the same matters and periods; otherwise the new representative is added. Revoke or withdraw by sending the old POA marked REVOKE, signed and dated, or a written statement. form source Public record

Federal Form 2848

Not stated Form ID-POA's instructions do not mention the federal Form 2848; they say ID-POA does not apply to matters before federal agencies, including the IRS. source Public record

Information only

No separate view-only authorization form was found. On the return: Tax Preparer Contact Box on the individual income tax return: checking it lets the Tax Commission discuss the return with the paid preparer named on it, and lets the preparer give missing information and ask about processing, refund or payment status. It does not let the preparer receive a refund, bind the taxpayer or represent the taxpayer, and lasts up to 180 days from the date the Tax Commission receives the return. source Public record

Preparer registration

No program found

Preparer ID on returns

A paid preparer signs the return and gives name, address and identification number; the return's preparer block asks for the preparer's EIN, SSN or PTIN. No state preparer number. PTIN: accepted. source Public record

Transcripts and account records

Form STC-06 mailed to Idaho State Tax Commission, PO Box 36, Boise ID 83722-0410 with proof of identity (an Idaho Star card or passport, or one document from each of three listed categories); pick up at a local office or have it mailed. TAP has a File/View Returns action for each tax account. Form STC-06, Request for Copies of Idaho Tax Returns (EFO00141, 12-12-2022). Who can ask: The taxpayer, a business's authorized person, or a representative the taxpayer signs to authorize on the form (pick up or mailed to the representative); there is also a Power of Attorney signature line. Copies of income tax returns and permit tax returns for the years or periods listed. Fee: Ten cents per page over 100, labor at $12.05 per hour over two hours, and postage only if other charges apply; the Tax Commission says if there is a charge and must be paid first. Online for representatives: Not stated for representatives; a practitioner with client access works the client's accounts in TAP. request source Public record

Online access for professionals

Taxpayer Access Point (TAP). From the practitioner's own TAP account: pay a client's taxes (bank payments can be scheduled up to 90 days ahead), review and cancel pending payments, and work each client tax account added; the Tax Professionals page also points clients to responding to inquiry letters in TAP. Two steps for each tax account (sales tax, withholding, IFTA and so on): in TAP, More tab, Access panel, Add Access to Another Account, enter the client's account information; the Tax Commission mails the client a letter with a registration code in 7 to 10 business days, and the practitioner enters the code to finish. The client must allow third-party access, which is on by default. source Public record

Recent and coming changes

• Nov 8, 2026 TAP moves to a new address, tap.tax.idaho.gov, after maintenance from November 6 to November 8, 2026; the old address redirects source Public record
• Form ID-POA revised (April 2026 edition) source Public record

efile is null because no preparer return-count mandate for Idaho income tax was found. TAP moves to tap.tax.idaho.gov in November 2026; the url above is the address in use on the checked date.

Not confirmed: Whether the federal Form 2848 is accepted: not stated in the ID-POA instructions or the Tax Commission's pages read. Preparer e-file mandate for income tax: none found on tax.idaho.gov or in IDAPA 35.02.01; Idaho Code Title 63 was not searched section by section. ID-POA processing time and STC-06 turnaround: not stated. What a representative can view in TAP (filed return images, years available): not stated. No practitioner hotline found. No preparer registration law was found; the negative rests on the absence of any program on the Tax Commission's pages (the Taxpayer Advocate Service's 2018 list does not include Idaho).

Rules for tax professionals in every state

Federal tax data sharing

17 IRS data-sharing agreements with agencies in Idaho, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Idaho Department of Labor source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. How the IRS shares tax data with the states

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