Making payment arrangements
If you can’t pay your tax bill, you should pay as much as you can and call us at the phone number provided on your bill as soon as possible.
Payment options may be available. We will ask you to complete a Form 40PA/FS, Idaho Payment Agreement Request and Financial Statement. You may be asked to complete a Form CFS, Comprehensive Financial Statement. If your circumstances change during the time you owe your debt, you may be required to complete another statement.
Methods of payment
We’ll work with you to find the best way to resolve your tax debt. We’ll analyze your ability to pay and consider different methods of payment (such as paying in installments and wage assignments).
- We may ask you to sell or mortgage any assets to secure funds to pay the tax, penalty, and interest.
- We may ask you to secure a commercial loan or pay in full by credit card if we determine that you’re able to.
A benefit of paying your balance in full is that you will avoid penalties and interest that continue to accrue on your unpaid balance until all tax, penalties, and interest are paid.
Another important benefit may be avoiding the filing of a state tax lien on your property (Notice of Lien). Once filed, a lien will harm your credit rating.
Payment plans for individuals
You may be allowed to enter into an agreement to pay your debt. To be eligible, you must:
- Be up to date on filing all other tax returns and payments
- Agree to avoid any future tax debts
To continue with your payment arrangement, you must make every payment on time. If you think you’ll be late on a payment, you must let us know immediately. Call the phone number on your bill.
Note: Penalties and interest continue to accrue on all tax debts, including those that are being resolved through payment plans.
You can pay by personal check, business check, money order, certified funds, credit card payment, automatic deduction (ACH), or payroll deduction at your place of employment (“wage assignment,” if your employer agrees).
Payment plans have strict requirements
A special payment plan is available:
- Debt must be paid within six months
- No lien will be filed. (Note: Once filed, a Notice of Lien will harm your credit rating.)
- You must contact us no later than when you receive your Notice and Demand billing letter. The next step is the filing of the Notice of Lien.
Payment plans extending beyond six months:
- Can’t extend longer than 24 months
- May require your payment be automatically deducted from your financial institution
- May require filing a Notice of Lien to secure the state’s interest until final payment is made
- May require you to provide current information on your financial condition to determine any change in your ability to pay
Payment plans may be cancelled if:
- You don’t provide financial information when requested
- You don’t meet the terms of the agreement by paying late or missing a payment
- You don’t meet the terms of the agreement by failure to file returns and pay all tax due
If your payment plan is cancelled, we may take Forced Collection Actions.
If you have questions about your payment options, call the phone number on your most recent billing letter or (208) 334-7633.