Individual Income Tax Filing and Paying

File your return and pay any tax due on or before April 15, 2024, for the 2023 calendar year. Please contact us if you forgot to file a tax return.

Filing

You can choose to file electronically, saving time and postage. If you decide to e-file both your federal and state returns, you must use the same tax software to do so.

• These tax software packages enable you to prepare and electronically file your federal and Idaho individual income tax forms for free if you meet certain criteria.
• Here are other tax software packages that you can use: E-file Income Taxes.
• Taxpayer Access Point (TAP) doesn’t support electronic filing of income tax returns.

If you don’t qualify for free filing, or don’t want to use tax software:

• Find all current-year Idaho individual income tax forms here.
• Find all prior-year Idaho individual income tax forms here.

Extension

A valid extension means you can avoid a penalty for filing late. There aren’t any extensions allowing you to pay late. You’ll owe interest on any payments made after the original due date. Need more time to file? See if you qualify. Read our guide on valid extensions for filing.

Paying

You can pay income tax you owe in one of these ways:

• Pay securely online from your bank account (free) using Quick Pay.
• Pay by another method like a debit card or credit card (fee). Visit the E-Pay page for more information.
• Pay from your bank account (free) or using a credit card (fee) through TAP, if you have a TAP account. (You can’t file income tax returns in TAP.)
• Pay by check through the mail or in person. If you’re mailing a payment without its return, complete and attach this form: Form ID-VP – Income Tax Voucher Payment.
• Pay in person — including with cash — at one of our locations.

If you can’t pay what’s due

We always recommend paying the total amount by the due date if you can. Paying in full prevents your owing interest and possibly a penalty. If you can’t pay in full by the due date:

1. File as soon as possible.
2. See if you can request a payment plan.
3. Pay what you can before the due date to reduce the interest you’ll owe. An easy way to make one-off payments from your bank account is through Quick Pay. (See other payment methods on the E-pay page.)
4. Check and change your income tax withholding with your employer to reduce or eliminate what you’ll owe next year.

Refunds

For information about your refund, see the Tax Refund page.

Amended returns

Double-check your tax return for accuracy before you mail it or submit it through an online e-filing service. You can correct a return you’ve already filed by filing an amended return. Please note that amended returns are processed after all original returns have been processed. Expect delays.

To amend a return, follow these steps:

1. Check which return you originally filed – Form 40 or Form 43. Download a blank copy.
2. Check the AMENDED box at the top of the blank return.
3. Complete the return as it should have been filled out.
4. Attach an explanation of why you’re amending the return.
5. If you need to, include copies of forms or schedules missing from the original filing.
6. If you amended your federal return, attach a copy of Form 1040X.
7. Mail your amended return, any supporting documentation, and any payment due to: Idaho State Tax Commission, PO Box 56, Boise ID 83756-0056.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.