Idaho State Tax Commission

Idaho State Tax Commission

Tax Professionals

With resources for Tax PreparersSoftware DevelopersForms Developers

Direct links to » Power of Attorney – POA (02-13-2014) and Draft Forms.

News for Tax Professionals

Change for requesting motor fuels tax refunds for a single bulk storage tank

Due to a motor fuels rule change, the standard percentage method will no longer be available to determine a fuels tax refund for the nontaxable use of diesel or gasoline withdrawn from a single storage tank (Rule 270.06.a). As of July 1, 2014, taxpayers can use either an authorized percentage or their withdrawal records to determine a fuels tax refund. See this announcement for more information.

Published 06-24-2014

Medicaid Waiver Payments

In January, 2014, the Internal Revenue Service issued Internal Revenue Bulletin 2014-4 and Notice 2014-7 regarding the treatment of income from qualified foster care payments, Medicaid waiver payments, and difficulty of care payments under IRC § 131. As the bulletin and notice explains, such payments are excludable from income for federal income tax purposes when certain conditions apply. See this announcement for more information.

Published 04-04-2014

Innocent spouse relief

As of Jan. 1, 2014, those who qualify for innocent spouse relief under federal law also qualify under Idaho law. In order to be approved, a taxpayer must complete the 7-page federal Form 8857, Request for Innocent Spouse Relief, and send it to the IRS. When the Tax Commission receives verification from a taxpayer that innocent spouse relief has been approved by the IRS, the taxpayer will receive the same consideration under Idaho law as under federal law. See this announcement for more information.

Published 04-04-2014

Info for same-sex marriage filers

The IRS recently ruled that same-sex couples who were legally married in a jurisdiction that recognizes same-sex marriage can file federal tax returns as a married couple. However, since Idaho law doesn’t recognize same-sex marriage, different provisions apply for filing state income tax returns. See our Same-sex Couples and Idaho Income Tax Filing page for details.

Published 01-17-2014

Split-monthly withholding changed to semimonthly (twice monthly)

See our Semimonthly Withholding Accounts page for details on the new filing cycle for income tax withholding.

Published 11-29-2013

Pass-through entity guidance

Resident and part-year resident individual owners must report the income from a pass-through entity on their Idaho income tax returns. See our Pass-through Entity Guidance page, including a PTE and PTO Reporting Requirements Flowchart.

Published 02-03-2014 and 01-22-2014 respectively

Guaranteed Payments (Partnerships)

The reporting of Guaranteed Payments for tax year 2013 is significantly different due to legislative changes. See our Guaranteed Payments Guidance page for details, including a Reporting Requirements Flowchart.

Published 02-11-2014 and 02-05-2014 respectively

Refund schedule for 2014 filing season
  • E-filers: Expect to receive your refund about seven weeks from the date you receive your state acknowledgement.
  • Paper filers: It can take up to 10 weeks for your refund to complete processing.
  • First-time filers: If you’ve received the message that your return isn’t in the Tax Commission's system, please be patient. It takes about three weeks to enter a first-time filer into the system. See our Track your tax refund online news release for more information.

Published 02-13-2014

Return to top of page

Last updated June 24, 2014