Justia › US Law › US Regulations › Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES

Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES

Section 35.01.01.000 - LEGAL AUTHORITY
Section 35.01.01.001 - SCOPE
Section 35.01.01.002 - INCORPORATION BY REFERENCE
Section 35.01.01.003. - 009 - RESERVED
Section 35.01.01.010 - DEFINITIONS
Section 35.01.01.011. - 014 - RESERVED
Section 35.01.01.015 - INTERNAL REVENUE CODE
Section 35.01.01.016 - IDAHO GROSS INCOME
Section 35.01.01.017 - TREATMENT OF THE SECTION 965 OF THE INTERNAL REVENUE CODE INCREASE IN SUBPART F INCOME AND RELATED EXCLUSIONS
Section 35.01.01.018. - 024 - RESERVED
Section 35.01.01.025 - TAXABLE YEAR AND ACCOUNTING PERIOD
Section 35.01.01.026. - 029 - RESERVED
Section 35.01.01.030 - RESIDENT
Section 35.01.01.031 - ALIENS
Section 35.01.01.032 - MEMBERS OF THE UNIFORMED SERVICES
Section 35.01.01.033 - AMERICAN INDIANS
Section 35.01.01.034 - ESTATE - RESIDENCY STATUS
Section 35.01.01.035. - 039 - RESERVED
Section 35.01.01.040 - PART-YEAR RESIDENT
Section 35.01.01.041. - 044 - RESERVED
Section 35.01.01.045 - NONRESIDENT
Section 35.01.01.046. - 074 - RESERVED
Section 35.01.01.075 - TAX ON INDIVIDUALS, ESTATES, AND TRUSTS
Section 35.01.01.076. - 077 - RESERVED
Section 35.01.01.078 - TAX ON TRUSTS - ELECTING SMALL BUSINESS TRUSTS
Section 35.01.01.079. - 104 - RESERVED
Section 35.01.01.105 - ADJUSTMENTS TO TAXABLE INCOME - ADDITIONS REQUIRED OF ALL TAXPAYERS
Section 35.01.01.106 - RESERVED
Section 35.01.01.107 - ADJUSTMENTS TO TAXABLE INCOME - ADJUSTMENTS REQUIRED ONLY OF TAXPAYERS REPORTING NONBUSINESS INCOME
Section 35.01.01.108. - 114 - RESERVED
Section 35.01.01.115 - INTEREST EXPENSE OFFSET RELATED TO TAX-EXEMPT INTEREST INCOME
Section 35.01.01.116. - 119 - RESERVED
Section 35.01.01.120 - ADJUSTMENTS TO TAXABLE INCOME - SUBTRACTIONS AVAILABLE TO ALL TAXPAYERS
Section 35.01.01.121 - ADJUSTMENTS TO TAXABLE INCOME - SUBTRACTIONS AVAILABLE ONLY TO INDIVIDUALS
Section 35.01.01.122 - ADJUSTMENTS TO TAXABLE INCOME - SUBTRACTIONS AVAILABLE ONLY TO CORPORATIONS
Section 35.01.01.123. - 124 - RESERVED
Section 35.01.01.125 - ADJUSTMENTS TO TAXABLE INCOME - BONUS DEPRECIATION ON PROPERTY ACQUIRED AFTER SEPTEMBER 10, 2001, AND BEFORE DECEMBER 31, 2007, OR AFTER DECEMBER 31, 2009
Section 35.01.01.126. - 127 - RESERVED
Section 35.01.01.128 - IDAHO ADJUSTMENTS - PASS-THROUGH ENTITIES
Section 35.01.01.129 - RESERVED
Section 35.01.01.130 - DEDUCTION OF CERTAIN RETIREMENT BENEFITS
Section 35.01.01.131. - 139 - RESERVED
Section 35.01.01.140 - DEDUCTION FOR ENERGY EFFICIENCY UPGRADES
Section 35.01.01.141. - 149 - RESERVED
Section 35.01.01.150 - DEDUCTION FOR ALTERNATIVE ENERGY DEVICES
Section 35.01.01.151. - 169 - RESERVED
Section 35.01.01.170 - IDAHO CAPITAL GAINS DEDUCTION - IN GENERAL
Section 35.01.01.171 - IDAHO CAPITAL GAINS DEDUCTION - QUALIFIED PROPERTY
Section 35.01.01.172 - IDAHO CAPITAL GAINS DEDUCTION - REVENUE-PRODUCING ENTERPRISE
Section 35.01.01.173 - IDAHO CAPITAL GAINS DEDUCTION - PASS-THROUGH ENTITIES
Section 35.01.01.174. - 179 - RESERVED
Section 35.01.01.180 - DEDUCTION FOR DONATION OF TECHNOLOGICAL EQUIPMENT
Section 35.01.01.181. - 184 - RESERVED
Section 35.01.01.185 - ADOPTION EXPENSES
Section 35.01.01.186. - 189 - RESERVED
Section 35.01.01.190 - IDAHO MEDICAL SAVINGS ACCOUNTS
Section 35.01.01.191. - 192 - RESERVED
Section 35.01.01.193 - HEALTH INSURANCE COSTS AND LONG-TERM CARE INSURANCE
Section 35.01.01.194 - RESERVED
Section 35.01.01.195 - LOSS RECOVERIES
Section 35.01.01.196. - 199 - RESERVED
Section 35.01.01.200 - NET OPERATING LOSS - CORPORATIONS
Section 35.01.01.201 - NET OPERATING LOSS CARRYBACKS AND CARRYOVERS
Section 35.01.01.202. - 209 - RESERVED
Section 35.01.01.210 - REDUCTION OF IDAHO TAX ATTRIBUTES AND BASIS WHEN INCOME FROM INDEBTEDNESS DISCHARGE IN BANKRUPTCY IS EXCLUDED FROM GROSS INCOME
Section 35.01.01.211. - 249 - RESERVED
Section 35.01.01.250 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - INCOME SUBJECT TO IDAHO TAXATION
Section 35.01.01.251 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - COMPUTATION OF IDAHO TAXABLE INCOME
Section 35.01.01.252 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - ADJUSTMENTS ALLOWED IN COMPUTING IDAHO ADJUSTED GROSS INCOME
Section 35.01.01.253 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - ADDITIONS REQUIRED IN COMPUTING IDAHO ADJUSTED INCOME
Section 35.01.01.254 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - SUBTRACTIONS ALLOWED IN COMPUTING IDAHO ADJUSTED INCOME
Section 35.01.01.255 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - PRORATION OF EXEMPTIONS AND DEDUCTIONS
Section 35.01.01.256 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - PRORATION OF QUALIFIED BUSINESS INCOME DEDUCTION
Section 35.01.01.257. - 262 - RESERVED
Section 35.01.01.263 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - DISTRIBUTIVE SHARE OF S CORPORATION AND PARTNERSHIP INCOME
Section 35.01.01.264 - INCOME FROM REAL AND TANGIBLE PERSONAL PROPERTY
Section 35.01.01.265 - SOLE PROPRIETORSHIPS OPERATING WITHIN AND WITHOUT IDAHO
Section 35.01.01.266 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - INCOME FROM INTANGIBLE PROPERTY
Section 35.01.01.267 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - PASSIVE ACTIVITY LOSSES
Section 35.01.01.268 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - SUSPENDED LOSSES FROM PASS-THROUGH ENTITIES
Section 35.01.01.269 - RESERVED
Section 35.01.01.270 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - IDAHO COMPENSATION - IN GENERAL
Section 35.01.01.271 - IDAHO COMPENSATION: STOCK OPTIONS
Section 35.01.01.272 - IDAHO COMPENSATION: SEVERANCE PAY
Section 35.01.01.273 - IDAHO COMPENSATION: UNEMPLOYMENT COMPENSATION
Section 35.01.01.274 - RESERVED
Section 35.01.01.275 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - INVESTMENT INCOME FROM QUALIFIED INVESTMENT PARTNERSHIPS
Section 35.01.01.276. - 279 - RESERVED
Section 35.01.01.280 - PARTNERSHIPS OPERATING WITHIN AND WITHOUT IDAHO
Section 35.01.01.281. - 284 - RESERVED
Section 35.01.01.285 - S CORPORATIONS
Section 35.01.01.286 - S CORPORATIONS OPERATING WITHIN AND WITHOUT IDAHO
Section 35.01.01.287. - 290 - RESERVED
Section 35.01.01.291 - TAX PAID BY PASS-THROUGH ENTITIES FOR OWNERS OR BENEFICIARIES - COMPUTATION OF IDAHO TAXABLE INCOME FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2014
Section 35.01.01.292. - 299 - RESERVED
Section 35.01.01.300 - TAX ON CORPORATIONS
Section 35.01.01.301. - 309 - RESERVED
Section 35.01.01.310 - APPORTIONMENT ELECTIONS FOR MULTISTATE CORPORATIONS
Section 35.01.01.311. - 319 - RESERVED
Section 35.01.01.320 - APPLICATION OF MULTISTATE RULES
Section 35.01.01.321. - 324 - RESERVED
Section 35.01.01.325 - DEFINITIONS FOR PURPOSES OF MULTISTATE RULES
Section 35.01.01.326. - 329 - RESERVED
Section 35.01.01.330 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: APPORTIONMENT AND ALLOCATION
Section 35.01.01.331 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: APPORTIONABLE INCOME
Section 35.01.01.332 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: TRANSACTIONAL TEST
Section 35.01.01.333 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: FUNCTIONAL TEST
Section 35.01.01.334 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: RELATIONSHIP OF TRANSACTIONAL AND FUNCTIONAL TESTS TO U.S. CONSTITUTION
Section 35.01.01.335 - NONAPPORTIONABLE INCOME
Section 35.01.01.336 - APPORTIONABLE AND NONAPPORTIONABLE INCOME: APPLICATION OF DEFINITIONS
Section 35.01.01.337. - 339 - RESERVED
Section 35.01.01.340 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: UNITARY BUSINESS PRINCIPLE
Section 35.01.01.341 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: DETERMINATION OF A UNITARY BUSINESS
Section 35.01.01.342 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: DESCRIPTION AND ILLUSTRATION OF FUNCTIONAL INTEGRATION, CENTRALIZATION OF MANAGEMENT AND ECONOMIES OF SCALE
Section 35.01.01.343 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: INDICATORS OF A UNITARY BUSINESS
Section 35.01.01.344 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: COMMONLY CONTROLLED GROUP OF BUSINESS ENTITIES
Section 35.01.01.345. - 349 - RESERVED
Section 35.01.01.350 - PRORATION OF DEDUCTIONS
Section 35.01.01.351. - 354 - RESERVED
Section 35.01.01.355 - APPLICATION OF SECTION 63-3027 - APPORTIONMENT
Section 35.01.01.356. - 359 - RESERVED
Section 35.01.01.360 - APPLICATION OF SECTION 63-3027 - COMBINED REPORT
Section 35.01.01.361. - 364 - RESERVED
Section 35.01.01.365 - USE OF THE COMBINED REPORT
Section 35.01.01.366. - 369 - RESERVED
Section 35.01.01.370 - APPLICATION OF SECTION 63-3027 - ALLOCATION
Section 35.01.01.371. - 374 - RESERVED
Section 35.01.01.375 - CONSISTENCY AND UNIFORMITY IN REPORTING
Section 35.01.01.376. - 384 - RESERVED
Section 35.01.01.385 - TAXABLE IN ANOTHER STATE: IN GENERAL
Section 35.01.01.386. - 389 - RESERVED
Section 35.01.01.390 - TAXABLE IN ANOTHER STATE: WHEN A TAXPAYER IS SUBJECT TO TAX
Section 35.01.01.391. - 394 - RESERVED
Section 35.01.01.395 - TAXABLE IN ANOTHER STATE: WHEN A STATE HAS JURISDICTION TO SUBJECT A TAXPAYER TO A NET INCOME TAX
Section 35.01.01.396. - 449 - RESERVED
Section 35.01.01.450 - APPORTIONMENT FORMULA
Section 35.01.01.451. - 459 - RESERVED
Section 35.01.01.460 - PROPERTY FACTOR: IN GENERAL
Section 35.01.01.461. - 464 - RESERVED
Section 35.01.01.465 - PROPERTY FACTOR: PROPERTY USED FOR THE PRODUCTION OF APPORTIONABLE INCOME
Section 35.01.01.466. - 469 - RESERVED
Section 35.01.01.470 - PROPERTY FACTOR: CONSISTENCY IN REPORTING
Section 35.01.01.471. - 474 - RESERVED
Section 35.01.01.475 - PROPERTY FACTOR: NUMERATOR
Section 35.01.01.476. - 479 - RESERVED
Section 35.01.01.480 - PROPERTY FACTOR: VALUATION OF OWNED PROPERTY
Section 35.01.01.481. - 484 - RESERVED
Section 35.01.01.485 - PROPERTY FACTOR: VALUATION OF RENTED PROPERTY
Section 35.01.01.486. - 489 - RESERVED
Section 35.01.01.490 - PROPERTY FACTOR: AVERAGING PROPERTY VALUES
Section 35.01.01.491. - 499 - RESERVED
Section 35.01.01.500 - PAYROLL FACTOR: IN GENERAL
Section 35.01.01.501. - 504 - RESERVED
Section 35.01.01.505 - PAYROLL FACTOR: DENOMINATOR
Section 35.01.01.506. - 509 - RESERVED
Section 35.01.01.510 - PAYROLL FACTOR: NUMERATOR
Section 35.01.01.511. - 514 - RESERVED
Section 35.01.01.515 - PAYROLL FACTOR: COMPENSATION PAID IN IDAHO
Section 35.01.01.516. - 524 - RESERVED
Section 35.01.01.525 - SALES FACTOR: IN GENERAL
Section 35.01.01.526. - 529 - RESERVED
Section 35.01.01.530 - SALES FACTOR: DENOMINATOR
Section 35.01.01.531. - 534 - RESERVED
Section 35.01.01.535 - SALES FACTOR: NUMERATOR
Section 35.01.01.536. - 539 - RESERVED
Section 35.01.01.540 - SALES FACTOR: SALES OF TANGIBLE PERSONAL PROPERTY IN IDAHO
Section 35.01.01.541. - 544 - RESERVED
Section 35.01.01.545 - SALES FACTOR: SALES OF TANGIBLE PERSONAL PROPERTY TO THE UNITED STATES GOVERNMENT IN IDAHO
Section 35.01.01.546 - SALES FACTOR: SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN THIS STATE - GENERAL RULES
Section 35.01.01.547 - SALES FACTOR: RENTAL, LEASE, OR LICENSE OF TANGIBLE PERSONAL PROPERTY
Section 35.01.01.548 - SALES FACTOR: SALE OF A SERVICE
Section 35.01.01.549 - SALES FACTOR: LICENSE OR LEASE OR INTANGIBLE PROPERTY
Section 35.01.01.550 - SALES FACTOR: SALE OF INTANGIBLE PROPERTY
Section 35.01.01.551 - SALES FACTOR: SPECIAL RULES
Section 35.01.01.552. - 557 - RESERVED
Section 35.01.01.558 - SALES FACTOR: COSTS OF PERFORMANCE ELECTION FOR COMMUNICATIONS COMPANIES
Section 35.01.01.559 - SALES FACTOR: SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN IDAHO FOR COMMUNICATIONS COMPANIES ELECTING TO USE COSTS OF PERFORMANCE
Section 35.01.01.560 - SPECIAL RULES
Section 35.01.01.561. - 564 - RESERVED
Section 35.01.01.565 - SPECIAL RULES: PROPERTY FACTOR
Section 35.01.01.566. - 569 - RESERVED
Section 35.01.01.570 - SPECIAL RULES: SALES FACTOR
Section 35.01.01.571. - 579 - RESERVED
Section 35.01.01.580 - SPECIAL RULES: SPECIAL INDUSTRIES
Section 35.01.01.581 - SPECIAL RULES: REFERENCES USED IN MTC SPECIAL INDUSTRY REGULATIONS
Section 35.01.01.582 - SPECIAL RULES: FINANCIAL INSTITUTIONS
Section 35.01.01.583. - 584 - RESERVED
Section 35.01.01.585 - EXCEPTIONS TO APPORTIONMENT FORMULA: SEPARATE ACCOUNTING
Section 35.01.01.586. - 594 - RESERVED
Section 35.01.01.595 - EXCEPTIONS TO APPORTIONMENT FORMULA: ADDITIONAL OR SUBSTITUTE FACTORS
Section 35.01.01.596. - 599 - RESERVED
Section 35.01.01.600 - ENTITIES INCLUDED IN A COMBINED REPORT
Section 35.01.01.601. - 604 - RESERVED
Section 35.01.01.605 - ELEMENTS OF A WORLDWIDE COMBINED REPORT
Section 35.01.01.606. - 619 - RESERVED
Section 35.01.01.620 - ATTRIBUTING INCOME OF CORPORATIONS THAT ARE MEMBERS OF PARTNERSHIPS
Section 35.01.01.621. - 639 - RESERVED
Section 35.01.01.640 - WATER'S EDGE: MAKING THE ELECTION
Section 35.01.01.641 - WATER'S EDGE: ELEMENTS OF A COMBINED REPORT
Section 35.01.01.642 - WATER'S EDGE: LEGAL AND PROCEDURAL REQUIREMENTS
Section 35.01.01.643 - WATER'S EDGE: CHANGE OF ELECTION
Section 35.01.01.644 - WATER'S EDGE: DISREGARDING THE ELECTION
Section 35.01.01.645 - WATER'S EDGE: TREATMENT OF DIVIDENDS
Section 35.01.01.646 - WATER'S EDGE: DOMESTIC DISCLOSURE SPREADSHEET
Section 35.01.01.647. - 699 - RESERVED
Section 35.01.01.700 - CREDIT FOR INCOME TAXES PAID ANOTHER STATE OR TERRITORY: IN GENERAL
Section 35.01.01.701 - CREDIT FOR INCOME TAXES PAID ANOTHER STATE OR TERRITORY: PART-YEAR RESIDENTS
Section 35.01.01.702. - 704 - RESERVED
Section 35.01.01.705 - CREDIT FOR CONTRIBUTIONS TO EDUCATIONAL INSTITUTIONS FOR TAXABLE YEARS BEGINNING AFTER 2010
Section 35.01.01.706. - 709 - RESERVED
Section 35.01.01.710 - IDAHO INVESTMENT TAX CREDIT: IN GENERAL
Section 35.01.01.711 - IDAHO INVESTMENT TAX CREDIT: TAXPAYERS ENTITLED TO THE CREDIT
Section 35.01.01.712. - 713 - RESERVED
Section 35.01.01.714 - IDAHO INVESTMENT TAX CREDIT: CREDIT EARNED ON PROPERTY USED BOTH IN AND OUTSIDE IDAHO IN TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 1995
Section 35.01.01.715 - IDAHO INVESTMENT TAX CREDIT: RECAPTURE
Section 35.01.01.716 - IDAHO INVESTMENT TAX CREDIT: RECORD-KEEPING REQUIREMENTS
Section 35.01.01.717. - 718 - RESERVED
Section 35.01.01.719 - IDAHO INVESTMENT TAX CREDIT: PROPERTY TAX EXEMPTION IN LIEU OF
Section 35.01.01.720 - CREDIT FOR IDAHO RESEARCH ACTIVITIES: IN GENERAL
Section 35.01.01.721 - CREDIT FOR IDAHO RESEARCH ACTIVITIES: ELECTIONS
Section 35.01.01.722 - RESERVED
Section 35.01.01.723 - CREDIT FOR IDAHO RESEARCH ACTIVITIES: RECORD-KEEPING REQUIREMENTS
Section 35.01.01.724. - 729 - RESERVED
Section 35.01.01.730 - CREDIT FOR CONTRIBUTIONS TO IDAHO YOUTH FACILITIES, REHABILITATION FACILITIES AND NONPROFIT SUBSTANCE ABUSE CENTERS
Section 35.01.01.731. - 749 - RESERVED
Section 35.01.01.750 - BROADBAND EQUIPMENT INVESTMENT CREDIT: IN GENERAL
Section 35.01.01.751. - 752 - RESERVED
Section 35.01.01.753 - BROADBAND EQUIPMENT INVESTMENT CREDIT: RECORD-KEEPING REQUIREMENTS
Section 35.01.01.754. - 770 - RESERVED
Section 35.01.01.771 - GROCERY CREDIT: TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 2007
Section 35.01.01.772. - 774 - RESERVED
Section 35.01.01.775 - CREDIT FOR LIVE ORGAN DONATION EXPENSES
Section 35.01.01.776. - 784 - RESERVED
Section 35.01.01.785 - CREDITS: PASS-THROUGH ENTITIES
Section 35.01.01.786. - 789 - RESERVED
Section 35.01.01.790 - TRANSFER OF CREDIT: IN GENERAL
Section 35.01.01.791 - TRANSFER OF CREDIT: NOTIFICATION OF INTENDED TRANSFER
Section 35.01.01.792 - RESERVED
Section 35.01.01.793 - TRANSFER OF CREDIT: TRANSFEREE
Section 35.01.01.794. - 798 - RESERVED
Section 35.01.01.799 - PRIORITY ORDER OF CREDITS AND ADJUSTMENTS TO CREDITS
Section 35.01.01.800 - VALID INCOME TAX RETURNS
Section 35.01.01.801 - PERSONS REQUIRED TO FILE INCOME TAX RETURNS
Section 35.01.01.802. - 804 - RESERVED
Section 35.01.01.805 - JOINT RETURNS
Section 35.01.01.806. - 809 - RESERVED
Section 35.01.01.810 - TIME FOR FILING INCOME TAX RETURNS
Section 35.01.01.811. - 819 - RESERVED
Section 35.01.01.820 - CORPORATE ESTIMATED PAYMENTS: IN GENERAL
Section 35.01.01.821 - CORPORATE ESTIMATED PAYMENTS: PAYMENTS
Section 35.01.01.822 - CORPORATE ESTIMATED PAYMENTS: ANNUALIZED INCOME INSTALLMENT METHOD
Section 35.01.01.823 - CORPORATE ESTIMATED PAYMENTS: SHORT TAXABLE YEAR
Section 35.01.01.824 - CORPORATE ESTIMATED PAYMENTS: MISCELLANEOUS PROVISIONS
Section 35.01.01.825 - CORPORATE ESTIMATED PAYMENTS: INTEREST ON UNDERPAYMENT
Section 35.01.01.826. - 829 - RESERVED
Section 35.01.01.830 - INFORMATION RETURNS
Section 35.01.01.831. - 854 - RESERVED
Section 35.01.01.855 - PERMANENT BUILDING FUND TAX
Section 35.01.01.856. - 859 - RESERVED
Section 35.01.01.860 - DONATIONS TO TRUST ACCOUNTS
Section 35.01.01.861. - 869 - RESERVED
Section 35.01.01.870 - REQUIREMENTS OF AN IDAHO WITHHOLDING ACCOUNT NUMBER
Section 35.01.01.871 - STATE INCOME TAX WITHHOLDING REQUIRED
Section 35.01.01.872 - REPORTING AND PAYING STATE INCOME TAX WITHHOLDING
Section 35.01.01.873 - EMPLOYEE'S WITHHOLDING ALLOWANCE CERTIFICATES
Section 35.01.01.874 - EMPLOYEE'S WAGE AND TAX STATEMENTS
Section 35.01.01.875. - 876 - RESERVED
Section 35.01.01.877 - BACKUP WITHHOLDING BY PASS-THROUGH ENTITIES
Section 35.01.01.878. - 879 - RESERVED
Section 35.01.01.880 - CREDITS AND REFUNDS
Section 35.01.01.881. - 884 - RESERVED
Section 35.01.01.885 - INTEREST ON REFUNDS
Section 35.01.01.886. - 889 - RESERVED
Section 35.01.01.890 - NOTICE OF ADJUSTMENT OF FEDERAL TAX LIABILITY
Section 35.01.01.891 - NOTICE OF ADJUSTMENT OF STATE OR TERRITORY TAX LIABILITY
Section 35.01.01.892. - 894 - RESERVED
Section 35.01.01.895 - PERIOD OF LIMITATION ON ASSESSMENT AND COLLECTION OF TAX
Section 35.01.01.896 - REQUEST FOR PROMPT ACTION BY THE TAX COMMISSION
Section 35.01.01.897. - 899 - RESERVED
Section 35.01.01.900 - RESPONSIBILITY FOR PAYMENT OF CORPORATE TAXES AND PENALTIES
Section 35.01.01.901. - 939 - RESERVED
Section 35.01.01.940 - IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006 LEGISLATION - DEFINITIONS
Section 35.01.01.941 - IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006 LEGISLATION: IN GENERAL
Section 35.01.01.942 - IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006 LEGISLATION: SMALL EMPLOYER TAX INCENTIVE CRITERIA
Section 35.01.01.943 - RESERVED
Section 35.01.01.944 - IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006 LEGISLATION - SMALL EMPLOYER REAL PROPERTY IMPROVEMENT TAX CREDIT
Section 35.01.01.945. - 999 - RESERVED

Disclaimer: These regulations may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

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Idaho Administrative CodeTitle IDAPA 35 - Tax Commission, StateRule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES

Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES