Enter Title

Idaho

Taxpayers must file a Idaho state income tax return if the taxpayer was a full-year resident of Idaho for that tax year. Taxpayers who domiciled in the state with a bona fide intent to make permanent residency for 6 months or who spent more than 270 days or above are also required to file. If the taxpayer lived outside of the state but consider Idaho as their permanent home are also defined as a resident of Idaho. Form 40 is the Idaho state income tax return form for all full-time residents. Due date falls on April 15th of that tax year. If the due date falls on a Saturday, Sunday, or federal holiday, the due date is moved to the next business day.

PART-YEAR RESIDENT

If the taxpayer was a part-year resident of Idaho, they must file their Idaho state income tax return using Form 43 for that tax year. To be considered a part year resident, the taxpayer’s domicile changed either to or from Idaho during the tax year; or lived in any part of Idaho more than one day during the tax year. This means you have a home in Idaho, and you are not in Idaho for then just a temporary reason.

NON-RESIDENT

-If the taxpayer isn’t a resident or part-year resident of Idaho they must file a tax return using Form 43 for that tax year. Taxpayers who earned at least $2,500 from sources within Idaho must file a state income tax return with Idaho. If you lived outside of Idaho for the whole past tax year, you are considered a non-resident of Idaho. Please note that if you recently established residence in Idaho, you will still be a non-resident if you lived outside of Idaho for more then 445 days within a 15th month period and if after the 15-month period you have spent less then 60 days in the Idaho.

E-file Now

Enter Title

Idaho

PART-YEAR RESIDENT

NON-RESIDENT

Excise Tax

Information Return

Business Tax

Individual

Non-Profit