Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.824 - CORPORATE ESTIMATED PAYMENTS: MISCELLANEOUS PROVISIONS
Universal Citation: ID Admin Code 35.01.01.824
Current through August 31, 2023
Section 63-3036A, Idaho Code
01. Unitary Groups Filing Group Returns. (4-6-23)
a. Each corporation
included in a group return that is required to make estimated payments
separately computes its estimated tax. (4-6-23)
b. Estimated payments is to be made using the
name and the federal employer identification number of the corporation whose
name will be on the Idaho corporate income tax return.
(4-6-23)
02. S Corporations. An S corporation is subject to Section 63-3036A, Idaho Code, limited to its tax on net recognized built-in gains, excess net passive income and from recapture of Idaho income tax credits. (4-6-23)
03. Tax-Exempt Organizations. A tax-exempt organization is subject to Section 63-3036A, Idaho Code, limited to its tax on unrelated business income. (4-6-23)
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