Idaho State Tax Commission

Idaho State Tax Commission

Rulemaking - Income Tax Rule 268

Income Tax Rule 268

IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - SUSPENDED LOSSES FROM PASS-THROUGH ENTITIES - new rule to provide guidance regarding sourcing of suspended losses of nonresidents

Current status: negotiated
Committee: Income Tax Rules Committee
Committee Chairperson:
Cynthia Adrian (208) 334-7670
Administrative Rules Coordinator:
Sherry Briscoe (208) 334-7544

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Status of Rulemaking

No available documents.

Rulemaking Schedule: Pending

Idaho Administrative Bulletin: Pending


If you want to comment on this rule:

  • Attend a rules committee meeting. Dates and times are listed on our Calendar page and meeting dates and agendas are listed on the Income Tax Rules Committee page.
  • Write to us at: Rules Coordinator, Idaho State Tax Commission, PO Box 36, Boise ID 83722-0410
  • Email the Rules Coordinator.


Meeting dates and locations are listed on the Income Tax Rules Committee page.

Subscribe to Tax Professionals and be notified of upcoming meetings.


No available documents.

Public Comments

No available documents.

Supporting Documents

No available documents.

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