Idaho Income Taxes and ID State Tax Forms

efile Idaho tax return
Idaho
"The Gem State"

Start Federal and Idaho Tax Returns

Your Idaho Income Tax Return

Efile.com makes it easy for you to e-file your state tax return (e.g resident, nonresident, or part-year resident returns). However, the IRS and the respective state tax agencies require you to e-file a federal income tax return at the same time you efile a state tax return. This is not an efile.com policy but an IRS and state agency policy. Many taxpayers have asked how they can only prepare and file a state income tax return. The efile.com tax application lets you prepare a state tax return only, however you cannot efile the state return upon completion. Instead, you will have to download the completed state tax return as a PDF file, print it, sign it, and mail it to the respective state - the address is on the PDF file. Find more detailed instructions on how to prepare and file a state only return on efile.com.

2018 Idaho Income Tax Filing Deadlines

Deadline
Type of Filing
Description
April 15, 2019
Tax Return - efileIT*
Idaho State Income Tax Return Due Date.
April 15, 2019
Tax Extension
Idaho Automatic Extension. Details below.
October 15, 2019
Tax Return - efileIT*
Last day to efile a 2018 Idaho State Income Tax Return for tax extension filers and late efilers.
Now
Requires an accepted 2018 or previous year Idaho State Tax Return.
State Tax Returns
Select respective State Tax Return Deadlines.
Federal Tax Returns
IRS Tax Return Deadlines.

E-File These 2018 Idaho State Tax Forms

Prepare and efile these state forms for 2018 in conjunction with your federal and state income tax return. As you proceed through the tax interview on efile.com, the application will select the correct state forms for you. You can also select tax forms individually. All these forms will then be e-filed by you to the state tax agency. Instructions on how to only prepare a state income tax return.

Form/Schedule
Description
efileIT Now*
Form 24
Grocery Credit (Resident/Part-Year)
Form 39R
Idaho Supplemental Schedule (Resident)
Form 39NR
Idaho Supplemental Schedule (Nonresident/Part-Year Resident)
Form 40
Idaho Individual Income Tax Return
Form 43
Idaho Part-Year Resident and Nonresident Income Tax Return
Form 40/43
General Information
Form 40/43
Resident and PY/NR (Credits, Donations, & Payments)
Form 40V
Income Tax Payment Voucher
Form 43
Part-Year and Nonresident Worksheets
Form 44
Part-Year and Nonresident Worksheets
Form CG
Idaho Capital Gains Deduction
Form ID K-1
1065, 1120S or 1041 K1 Received [Partner's, Shareholder's, or Beneficiary's Share of Idaho Adjustments, Credits, Etc.]


* Due to IRS and state tax agency tax data sharing and validation requirements, you can only e-file a state income tax return while also e-filing a federal income tax return. This is not an efile.com created policy, but all online tax web sites have to adhere to this IRS/state issued tax data sharing policy. Find out how to only prepare and file a state tax return. Only on efile.com can you prepare and efile unlimited state tax returns for one low price. Most other sites charge a per state price.

Idaho efile Error Codes

If your Idaho state return was rejected by the state and not efile.com, you will receive an error reject code. If you prepared and efiled your return on efile.com, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state. View a list of all Idaho State efile Income Tax Return Error Reject Codes.

How To File an Idaho Tax Extension

If you cannot file your return by the due date, Idaho allows you an automatic six-month extension of time to file. You do have to file a form to get an Idaho state tax extension. To qualify for the automatic extension, you must file your Idaho state tax return by October 15, 2019.

To avoid paying a penalty, the amount of tax withheld and other payments you have made must be at least 80% of your current year's tax liability or 100% of the total tax reported on your income tax return for the preceding tax year. File Form 51 with your payment. Even though an extension gives you additional time in which to file, the tax is due on the original due date of the return. You must pay interest on any tax not paid by the original due date of the return.

Important: Do you need to prepare and e-file an IRS or federal tax extension as well?

How to File An Idaho Tax Amendment

Amended Idaho tax returns can only be mailed; they cannot be efiled. Learn how to file an Idaho tax amendment.

Important Reminder! If you are filing an Idaho tax amendment, you may need to file a federal tax amendment as well.

2017 Tax Year Idaho Tax Forms

Idaho state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the Idaho Department of Revenue.

Form/Schedule
Description
Grocery Credit (Resident/Part-Year)
Idaho Supplemental Schedule (Resident)
Idaho Supplemental Schedule (Nonresident/Part-Year Resident)
Idaho Individual Income Tax Return
Idaho Part-Year Resident and Nonresident Income Tax Return
Income Tax Payment Voucher
Part-Year and Nonresident Worksheets
Idaho Capital Gains Deduction
1065, 1120S or 1041 K1 Received [Partner's, Shareholder's, or Beneficiary's Share of Idaho Adjustments, Credits, Etc.]

2016 Tax Year Idaho Tax Forms

Idaho state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the Idaho Department of Revenue.

Form/Schedule
Description
Grocery Credit (Resident/Part-Year)
Idaho Supplemental Schedule (Resident)
Idaho Supplemental Schedule (Nonresident/Part-Year Resident)
Idaho Individual Income Tax Return
Idaho Part-Year Resident and Nonresident Income Tax Return
Income Tax Payment Voucher
Part-Year and Nonresident Worksheets
Idaho Capital Gains Deduction
1065, 1120S or 1041 K1 Received [Partner's, Shareholder's, or Beneficiary's Share of Idaho Adjustments, Credits, Etc.]

Idaho Tax Facts

ID Income Tax

Individual income is taxed across eight tax brackets at eight graduated tax rates.

  • 1.6% for the first $1,454 of taxable income
  • 3.6% for taxable incomes between $1,454 and $2,908
  • 4.1% for taxable incomes between $2,908 and $4,362
  • 5.1% for taxable incomes between $4,362 and $5,816
  • 6.1% for taxable incomes between $5,816 and $7,270
  • 7.1% for taxable incomes between $7,270 and $10,905
  • 7.4% for taxable incomes between $10,905 and above

The income brackets are doubled for married couples filing jointly.

Tax brackets are adjusted annually based on the consumer price index.

ID Sales Tax

Idaho imposes a sales tax of 6% on the sale, rental, or lease of tangible personal property and some services. For example, food is taxed, but prescription drugs are not.

Additional taxes apply to the sales of lodging at hotels, motels, and campgrounds.

Some ID resort cities, counties, and auditorium districts have a local option sales tax in addition to the state sales tax.

Idaho also imposes a use tax of 6% on the consumption, use, or storage of goods in the state if sales tax wasn't paid on the purchase of the goods. This tax is paid directly to the state instead of the seller.

More information on Idaho sales tax

ID Personal Property Tax

The Idaho State Tax Commission does not collect personal property tax. Personal property tax collections vary by county. If ID taxpayers participate in the Property Tax Deferral program, Property Tax Reduction program, or apply for a homeowner's exemption, they must be aware of the due dates for these programs.

Idaho has a homeowner's exemption for primary dwellings, such as owner-occupied homes and manufactured homes. This exemption includes the value of your home and up to 1 acre of land. To qualify for the exemption, you must own and occupy your home before April 15. You must also file an application with your county assessor's office by April 15. Once your apply and qualify for the exemption, you do not have to reapply unless you move. The ID Tax Commission is required by law to recompute the homeowner's exemption each year. This is based on the federal Housing Price Index for the state.

Participants in the Property Tax Deferral program must file an application with their county assessor's office by April 15 each year.

Participants in the Property Tax Reduction program (also known as "circuit breaker") must file an application their county assessor's office between January 1 and April 15 each year. This time frame applies even when they have not moved or changed ownership status.

ID taxpayers should contact their county assessor for specific information about valuation. Regarding payments, they should contact the county treasurer. Some counties accept property tax payments online.

Odd Idaho Tax Fact

Hotel/motel room occupants in the Greater Boise Auditorium District must pay a 5% sales tax. However, long-term residents who stay in their rooms for more than 30 days in a row are exempt from the tax.

Idaho State Tax Agency Contacts

You can contact the Idaho State Tax Commission at 800-972-7660.

For more information on Idaho state income taxes, you can visit the website of The Idaho Department of Revenue.

See other U.S. States, Territories, and Protectorates.