Official Government Website

Tax Calendars

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 TaxDue the 20th day of the month following the tax period (the tax period may be monthly or quarterly)
Federal Form 1099 to Tax CommissionDue the last day of February
Corporate income tax returnsDue 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 paymentsDue on the 15th day of the 4th, 6th, 9th, and 12th months of the tax year (calendar or fiscal).
Individual income tax returnsDue April 15 unless fiscal year
Partnership returnDue April 15 unless fiscal year
International Fuels Tax Agreement (IFTA)Due the last day of the month following the tax period
Fuel distributorDue the last day of the month following the tax period
Cigarette and tobacco wholesalerDue the 20th day of the month following the tax period
Beer and wine wholesalerDue the 15th day of the month following the tax period
Travel and convention taxDue the 20th day of the month following the tax period
Greater Boise Auditorium taxDue the 20th day of the month following the tax period
Income Tax WithholdingMonthly: 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 payeesJanuary 31
940 (FUTA) & 941 (Employer Tax Return)January 31
W-2 to employees & former employeesJanuary 31
W-2 (with W-3) to Social Security; W-2 (with 956) to ID State Tax CommissionLast day of February
1099 (Information Return) to IRSLast day of February
Corporate Tax Return (Form 1120):
Calendar yearMarch 15
Fiscal year15th day of 3rd month after close of tax year
Individual Tax ReturnApril 15
Partnership ReturnApril 15
Sole Proprietorship Schedule CApril 15 with personal tax return
Estimated Income Tax Payments – individuals, business owners, independent contractorsApril 15, June 15, Sept. 15, Jan 15
Estimated Tax payments – CorporationsApril 15, June 15, Sept. 15, Dec. 15
Self-employment TaxApril 15 with personal tax return

County Taxes

Property Tax – real estateDecember 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 TaxDue at the same time state sales tax is paid

Local Options Sales Taxes

The cities listed below collect local option sales tax in addition to state sales tax.

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

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 file it online. 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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