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For questions on starting a business, visit the Idaho Business Portal. At the portal you can access information from many government agencies.

For questions on running a trucking company, visit the Idaho Trucking Portal. There, you can access information from several government agencies.

The categories below contain the Tax Commission's most frequently asked questions.

• Beer and Wine Tax (BWT)
• Business Income Tax (BIT)
      Bonus Depreciation (BD)
      Bonus Depreciation (BD8)
• Cigarette and Tobacco Tax (TOB)
• Estate Tax (ET)
• Fuels Tax (FT)
      International Fuel Tax Agreement (IFTA)
• General and Miscellaneous (GM)
• Income Tax Withholding (ITW)
• Individual Income Tax (IIT)
      Aliens, noncitizens (ALI)
• Liens (LIEN)
• Military (MIL)
• New Business (NB)
• Property Tax (PT)
• Sales and Use Tax (SUT)
• Unclaimed Property (UCP)
• Vehicles (VEH)

Business Income Tax (BIT)

BIT - 1	When am I required to file an Idaho corporate income tax return?
BIT - 2	When am I required to file an Idaho S corporation income tax return?
BIT - 3	What is the corporate income tax rate?
BIT - 4	How does my corporation file an extension?
BIT - 5	Is my corporation required to make estimated payments?
BIT - 6	Does my company have to pay the Permanent Building Fund Tax?
BIT - 7	How do I know what qualifies for the Investment Tax Credit?

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Bonus Depreciation (BD)
For Property Placed in Service Before 2008

BD - 1	Does Idaho conform to the bonus depreciation allowed on my federal return?
BD - 2	Why isn't Idaho conforming to bonus depreciation allowed by IRC section 168(k)?
BD - 3	Which years are impacted?
BD - 4	How do I make this adjustment?
BD - 5	Will I permanently lose the depreciation on my Idaho return?
BD - 6	I've filed my Idaho returns claiming the bonus depreciation under IRC section 168(k) provided for in the Job Creation and Worker Assistance Act of 2002 (the 30 percent additional first-year depreciation), and the Jobs and Growth Tax Relief Reconciliation Act of 2003 (the 50 percent additional first-year depreciation). What should I do now?
BD - 7	Where should I put the Idaho adjustment?
BD - 8	Will the property have a different basis for federal income tax than for Idaho income tax?
BD - 9	Does this property qualify for the Idaho investment tax credit?
BD - 10	Do I need to compute separate at-risk limitations for Idaho and for federal?
BD - 11	Do I have to recalculate my Idaho itemized deductions to exclude the changes in the Job Creation and Worker Assistance Act?
BD - 12	Should I compute estimated taxes with regard to the first-year additional depreciation in IRC section 168(k)?

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Bonus Depreciation (BD8)
For Property Placed in Service After 2007

BD8 - 1	Does Idaho conform to the bonus depreciation allowed on my federal return?
BD8 - 2	Does this property qualify for the Idaho investment tax credit?
BD8 - 3	Do I need to compute separate at-risk limitations for Idaho and for federal?
BD8 - 4	When I figure my estimated taxes, should I include my bonus depreciation in determining my anticipated taxable income?

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Beer and Wine Tax (BWT)

BWT - 1	What is Idaho's beer tax rate?
BWT - 2	What is Idaho's wine tax rate?
BWT - 3	When is a winery considered a "direct shipper"?
BWT - 4	Who’s required to have an Idaho Wine Tax Permit?
BWT - 5	Who’s required to have an Idaho Beer Tax Permit?
BWT - 6	How do I apply for a beer or wine tax permit?
BWT - 7	Which agencies regulate beer and wine in Idaho?
BWT - 8	If I order wine to be delivered directly to my home, what taxes are due?
BWT - 9	I’m in the military and have been stationed overseas.  I want to bring wine into the U.S.  What taxes are due?

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Cigarette and Tobacco Tax (TOB)

TOB - 1	What's the difference between cigarette tax and taxes on other tobacco products?
TOB - 2	What is Idaho's cigarette tax rate?
TOB - 3	What is Idaho's tobacco tax rate?
TOB - 4	Who is required to have an Idaho Cigarette Tax Permit?
TOB - 5	Who must have an Idaho Tobacco Tax Permit?
TOB - 6	How do I apply for a cigarette or tobacco tax permit?
TOB - 7	Which agencies regulate tobacco in Idaho?
TOB - 8	How can I make sure the brand of cigarettes I smoke or that my business sells are legal?
TOB - 9	What makes some cigarettes illegal?
TOB - 10	Is it legal to buy cigarettes over the Internet?
TOB - 11	What happens if I have illegal cigarettes?

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Estate Tax (ET)

ET - 1	Is there an inheritance tax or a gift tax in Idaho?
ET - 2	Is there an estate tax in Idaho?
ET - 3	At what rate does Idaho tax an estate?

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Fuels Tax (FT)

FT - 1	What are the Idaho fuels tax rates?
FT - 2	Who pays the tax?
FT - 3	Are there nontaxable uses of tax-paid fuel?
FT - 4	How do I claim a refund of Idaho fuels tax?
FT - 5	Can I claim a refund when I purchase "dyed" diesel?
FT - 6	Can I claim a refund for fuel I use in my snowmobile?
FT - 7	Can I claim a refund for fuel I use in my pleasure boat?
FT - 8	Can I claim a refund when I purchase fuel to heat my home?

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General and Miscellaneous (GM)

GM - 1	What is the Idaho State Tax Commission’s mailing address?
GM - 2	Where do I send my federal income tax return if I live in Idaho?
GM - 3	Does the Tax Commission have an office near me?
GM - 4	I need a form and I can't find it on the Web site.
GM - 5	The Tax Commission sent me a request for more information about the tax return I submitted. How should I provide this information?
GM - 6	How do I get exempt status for my nonprofit organization?
GM - 7	Do I need to register my exempt organization in Idaho?
GM - 8	Can I use my credit card to pay Idaho taxes (e.g. individual income tax, sales tax, etc.)?
GM - 9	Do I have to pay a fee when I use my credit card to pay Idaho taxes?
GM - 10	What is Idaho's interest rate for taxes due currently and for past years?
GM - 11	How should I calculate penalties for a permit-based return, such as a Sales and Use Tax Form (Form 850) or Withholding Form (Form 910), that is filed late?
GM - 12	How do I get a tax identification number?
GM - 13	What taxes does the Idaho State Tax Commission collect, and what are their rates?
GM - 14	Is my federal economic stimulus payment taxable as Idaho income?

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Income Tax Withholding (ITW)

ITW - 1	Do I need an Idaho withholding account number?
ITW - 2	How do I get a withholding account number?
ITW - 3	If I have an employee who is an Idaho resident, but is working in another state, do I need to withhold Idaho income tax?
ITW - 4	Is a company located in another state required to withhold Idaho state income tax from an employee working in Idaho?
ITW - 5	Where do I find a copy of the Idaho Employee's Withholding Allowance Certificate?
ITW - 7	What are my withholding filing requirements?
ITW - 8	How do I make my income tax withholding payments?
ITW - 9	How do I determine my correct withholding tax period for EFT, credit card, or Form 910 payments?
ITW - 10	Do I need to report "Zero" withholding if I don't withhold taxes in a reporting period?
ITW - 11	How do I reconcile my withholding payments?
ITW - 12	What kind of withholding payment records should I keep?
ITW - 13	How do I find information if I want to develop my own substitute withholding forms?
ITW - 14	How do I submit Forms1098 and 1099 to Idaho?

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Individual Income Tax (IIT)

IIT - 1	How long do I have to file a return and claim a refund?
IIT - 1A	I haven't received my tax refund yet. How do I find out when it will come?
IIT - 2	What is Idaho’s individual income tax rate?
IIT - 3A	How do I file for an extension?
IIT - 3B	How do I make an estimated payment?
IIT - 4	Are retirees taxed on their retirement income?
IIT - 5	What are the filing requirements in Idaho?
IIT - 6A	When must the tax return be postmarked if the due date (April 15 or October 15 for extended returns) falls on a weekend?
IIT - 6B	Where do I send my Idaho individual income tax return?
IIT - 7	What if I can’t find the form I need?
IIT - 8	If I did not live in Idaho, do I have to file a tax return?
IIT - 9	Do I have to pay the permanent building fund tax?
IIT - 10	At what rate does Idaho tax capital gains income?
IIT - 11	What property qualifies for the Idaho capital gains deduction?
IIT - 12	Do the gains from the sale of stocks, bonds and other intangibles qualify for Idaho's capital gains deduction?
IIT - 13	Are there any circumstances that will exempt me from having to file an Idaho income tax return while I am out of the state?
IIT - 14	I am an Idaho resident and work in another state. Is my income taxable to Idaho?
IIT - 15	Does Idaho offer a college savings plan similar to the federal education credits (Lifetime Learning Credit and Hope Credit)?
IIT - 16	Does Idaho allow the educators' out-of-pocket classroom expense deduction that is allowed on my federal return as a deduction in computing adjusted gross income?
IIT - 17	If Idaho does not conform to the federal deduction for educators' out-of-pocket classroom expenses, can I claim these amounts as a miscellaneous itemized deduction on my Idaho return?
IIT - 18	How do I amend my Idaho individual tax return?
IIT - 19	What is an Idaho Medical Savings Account and how does it work?
IIT - 20	Is my federal economic stimulus payment taxable as Idaho income?

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Aliens, noncitizens (ALI)

ALI - 1	What is an alien?
ALI - 2	I'm a resident alien. How do I file Idaho income taxes?
ALI - 3	I'm a nonresident alien living in Idaho. Do I need to file an Idaho income tax return?
ALI - 4	As a nonresident alien, which Idaho income tax form should I use?
ALI - 5	Can a nonresident alien claim U.S. treaty benefits on an Idaho return?
ALI - 6	I'm a nonresident alien. Can I claim the standard deduction on my Idaho return?
ALI - 7	Can a nonresident alien claim any Idaho deductions, subtractions, or credits?
ALI - 8	As a nonresident alien, what exemptions can I claim on my Idaho return?
ALI - 9	I'm a married nonresident alien. What filing status should I use on my Idaho return?
ALI - 10	I'm a nonresident alien married to a U.S. citizen. Can I file a joint return with my spouse?
ALI - 11	Do Idaho community property laws apply to nonresident aliens?
ALI - 12	Which documents do nonresident aliens need to include with their Idaho return?

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Liens (LIEN)

LIEN - 1	What is a tax lien?
LIEN - 2	How does a tax lien affect me?
LIEN - 3	How can I avoid a tax lien?
LIEN - 4	How do liens filed against me get on my credit report?
LIEN - 5	I have an unknown tax lien on my credit report. What should I do?
LIEN - 6	How long does an Idaho tax lien stay on my credit report?
LIEN - 7	I paid off a lien, but it still shows on my credit report. How do I prove it’s been paid?
LIEN - 8	My spouse and I only have one Idaho tax debt. Why are there two liens listed on our credit report?
LIEN - 9	I’ve received a lien notice or a lien renewal notice from the Tax Commission. What should I do?

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Military (MIL)

MIL - 1	I'm an active duty military member. My home of record is Idaho. Is my military income subject to Idaho income tax?
MIL - 2	Are there any circumstances that will exempt me from having to file an Idaho income tax return while I am out of the state?
MIL - 3	I am an active duty military member. My home of record is outside of Idaho. Is my military income subject to Idaho income tax?
MIL - 4	I am considered a military nonresident for tax purposes. Is the income earned by my civilian spouse or child subject to Idaho income tax?
MIL - 5	I'm a nonresident buying a car in Idaho. Do I need to pay sales tax on my car?
MIL - 6	I'm a military member stationed in Idaho, with my home residence in another state. Do I need to pay sales tax on my car?
MIL - 7	How does Idaho treat military members called to active duty in a combat zone?
MIL - 8	I’m in the military and have been stationed overseas.  I want to bring wine into the U.S.  What taxes are due?

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New Business (NB)

NB - 1

How do I get a tax a tax identification number?

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Sales and Use Tax (SUT)

SUT - 1	What is Idaho’s sales tax rate?
SUT - 2	What is use tax?
SUT - 3	Does a nonprofit organization have to pay sales tax?
SUT - 4	Do I need an Idaho Seller's Permit?
SUT - 5	How do I get an Idaho Seller’s Permit to start my business?
SUT - 6	How do I cancel my Idaho Seller's Permit?
SUT - 7	When does a sale occur?
SUT - 11	Do I owe sales tax if I buy something on the Internet?
SUT - 12	I have a business selling online; do I have to collect Idaho sales tax?
SUT - 13	As a buyer, what documentation do I give a seller to show that I qualify for a sales tax exemption?
SUT - 14	Are there any local sales taxes in Idaho?
SUT - 15	How long has Idaho had a sales tax?

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Vehicles (VEH)

VEH - 1	What does the Idaho State Tax Commission consider a motor vehicle?
VEH - 2	When do I pay sales tax on my motor vehicle?
VEH - 3	What should be on a bill of sale when paying sales tax?
VEH - 4	A friend gave me a car as a gift. Do I have to pay sales tax?
VEH - 5	A relative sold me a truck. Do I have to pay sales tax?
VEH - 6	Do I have to pay sales tax on a car I inherited?
VEH - 7	Do I have to pay sales tax when I buy a vehicle over the Internet or in another state?
VEH - 8	My neighbor gave me his car as payment for work I did for him. Do I have to pay sales tax?
VEH - 9	I'm buying a motor vehicle at an exceptionally low price. Do I pay sales tax on that price?
VEH - 10	I'm a nonresident buying a car in Idaho. Do I need to pay sales tax on my car?
VEH - 11	I'm a military member stationed in Idaho, with my home residence in another state. Do I need to pay sales tax on my car?
VEH - 12	If I move to Idaho, do I need to pay Idaho sales tax on a vehicle that I bring with me?
VEH - 13	I'm an Idaho resident and I just bought a truck in Idaho, but I'm soon moving out of state. Do I have to pay sales tax on a vehicle that won't be used here?
VEH - 14	How is the sales tax determined on vehicles bought at auction?
VEH - 15	I won a car in a contest. Do I have to pay sales tax?
VEH - 16	What's "fair market value," and how is it determined?
VEH - 17	What's a "fraud penalty"?

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Contact us if you need more information.