Official Government Website
| 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 |
| Tax Form | Deadline |
|---|---|
| 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 |
| Type of Tax | Deadline |
|---|---|
| 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 |
| 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. |
|---|
| Bellevue |
| Bonners Ferry |
| Cascade |
| Crouch |
| Donnelly |
| Driggs |
| Hailey |
| Irwin |
| Kellogg |
| Ketchum |
| Lava Hot Springs |
| Mackay |
| McCall |
| Ponderay |
| Riggins |
| Salmon |
| Sandpoint |
| Stanley |
| Sun Valley |
| Swan Valley |
| Victor |
| 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 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. | |