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Tax Calendar

Idaho State Tax Commission

Item Due Date
(If a due date falls on a weekend or holiday, the tax is due the next business day.) 
Sales Tax Due the 20th day of the month following the tax period (the tax period may be monthly or quarterly)
Federal Form 1099 to Tax Commission Due the last day of February
Corporate income tax returns Due April 15 for calendar year filers. Fiscal year filers: due the 15th day of the 4th month following the close of the fiscal tax year.
Estimated corporate income tax payments Due on the 15th day of the 4th, 6th, 9th, and 12th months of the tax year (calendar or fiscal).
Individual income tax returns Due April 15 unless fiscal year
Partnership return Due April 15 unless fiscal year
International Fuels Tax Agreement (IFTA) Due the last day of the month following the tax period
Fuel distributor Due the last day of the month following the tax period
Cigarette and tobacco wholesaler Due the 20th day of the  month following the tax period
Beer and wine wholesaler Due the 15th day of the month following the tax period
Travel and convention tax Due the 20th day of the month following the tax period
Greater Boise Auditorium tax Due the 20th day of the month following the tax period
Income Tax Withholding Monthly: due 20th day of the month following the tax period.  Quarterly: due the last day of the month following the tax period
Amusement Device/Vending Machine Decal (prepaid yearly sales tax) – Due July 1

 

Internal Revenue Service

1099 (Information Returns) to payees January 31
940 (FUTA) & 941 (Employer Tax Return) January 31
W-2 to employees & former employees January 31
W-2 (with W-3) to Social Security; W-2 (with 956) to ID State Tax Commission Last day of February
1099 (Information Return) to IRS Last day of February
Corporate Tax Return (Form 1120):
          Calendar year March 15
          Fiscal year 15th day of 3rd month after close of tax year
Individual Tax Return April 15
Partnership Return April 15
Sole Proprietorship Schedule C April 15 with personal tax return
Estimated Income Tax Payments – individuals, business owners, independent contractors April 15, June 15, Sept. 15, Jan 15
Estimated Tax payments – Corporations April 15, June 15, Sept. 15, Dec. 15
Self-employment Tax April 15 with personal tax return

 

County Taxes

Property Tax – real estate December 20, June 20
Personal property tax declaration (business assets) March 15
Personal property tax payment (business assets) December 20, June 20
County Local Option Sales Tax Due at the same time state sales tax is paid

 

Local Option Sales Taxes

Lava Hot Springs
Ketchum
Stanley
Sun Valley
Driggs
McCall
Riggins
Hailey
Sandpoint
Donnelly
Ponderay
Salmon
Victor
Contact the city clerk in the appropriate area

Other Reports – Not Tax Related

Unclaimed Property (reporting unclaimed assets)              Due May 1, November 1 – reported to Idaho State Treasurer

Corporation and LLC annual reports are filed with the Secretary of State’s Office. If you are a registered corporation, LLC, or PLLC, you will receive a form in the mail to complete and return or you may complete and file it on-line. Failure to return the form within the specified time will result in your business being administratively dissolved. If the business is administratively dissolved, a reinstatement fee is charged to reactivate the business.

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