Idaho Admin. Code r. 35.01.01 - INCOME TAX ADMINISTRATIVE RULES

  1. § 35.01.01.000 - LEGAL AUTHORITY
  2. § 35.01.01.001 - SCOPE
  3. § 35.01.01.002 - INCORPORATION BY REFERENCE
  4. § 35.01.01.003. - 009 - RESERVED
  5. § 35.01.01.010 - DEFINITIONS
  6. § 35.01.01.011. - 014 - RESERVED
  7. § 35.01.01.015 - INTERNAL REVENUE CODE
  8. § 35.01.01.016 - IDAHO GROSS INCOME
  9. § 35.01.01.017 - TREATMENT OF THE SECTION 965 OF THE INTERNAL REVENUE CODE INCREASE IN SUBPART F INCOME AND RELATED EXCLUSIONS
  10. § 35.01.01.018. - 024 - RESERVED
  11. § 35.01.01.025 - TAXABLE YEAR AND ACCOUNTING PERIOD
  12. § 35.01.01.026. - 029 - RESERVED
  13. § 35.01.01.030 - RESIDENT
  14. § 35.01.01.031 - ALIENS
  15. § 35.01.01.032 - MEMBERS OF THE UNIFORMED SERVICES
  16. § 35.01.01.033 - AMERICAN INDIANS
  17. § 35.01.01.034 - ESTATE - RESIDENCY STATUS
  18. § 35.01.01.035. - 039 - RESERVED
  19. § 35.01.01.040 - PART-YEAR RESIDENT
  20. § 35.01.01.041. - 044 - RESERVED
  21. § 35.01.01.045 - NONRESIDENT
  22. § 35.01.01.046. - 074 - RESERVED
  23. § 35.01.01.075 - TAX ON INDIVIDUALS, ESTATES, AND TRUSTS
  24. § 35.01.01.076. - 077 - RESERVED
  25. § 35.01.01.078 - TAX ON TRUSTS - ELECTING SMALL BUSINESS TRUSTS
  26. § 35.01.01.079. - 104 - RESERVED
  27. § 35.01.01.105 - ADJUSTMENTS TO TAXABLE INCOME - ADDITIONS REQUIRED OF ALL TAXPAYERS
  28. § 35.01.01.106 - RESERVED
  29. § 35.01.01.107 - ADJUSTMENTS TO TAXABLE INCOME - ADJUSTMENTS REQUIRED ONLY OF TAXPAYERS REPORTING NONBUSINESS INCOME
  30. § 35.01.01.108. - 114 - RESERVED
  31. § 35.01.01.115 - INTEREST EXPENSE OFFSET RELATED TO TAX-EXEMPT INTEREST INCOME
  32. § 35.01.01.116. - 119 - RESERVED
  33. § 35.01.01.120 - ADJUSTMENTS TO TAXABLE INCOME - SUBTRACTIONS AVAILABLE TO ALL TAXPAYERS
  34. § 35.01.01.121 - ADJUSTMENTS TO TAXABLE INCOME - SUBTRACTIONS AVAILABLE ONLY TO INDIVIDUALS
  35. § 35.01.01.122 - ADJUSTMENTS TO TAXABLE INCOME - SUBTRACTIONS AVAILABLE ONLY TO CORPORATIONS
  36. § 35.01.01.123. - 124 - RESERVED
  37. § 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
  38. § 35.01.01.126. - 127 - RESERVED
  39. § 35.01.01.128 - IDAHO ADJUSTMENTS - PASS-THROUGH ENTITIES
  40. § 35.01.01.129 - RESERVED
  41. § 35.01.01.130 - DEDUCTION OF CERTAIN RETIREMENT BENEFITS
  42. § 35.01.01.131. - 139 - RESERVED
  43. § 35.01.01.140 - DEDUCTION FOR ENERGY EFFICIENCY UPGRADES
  44. § 35.01.01.141. - 149 - RESERVED
  45. § 35.01.01.150 - DEDUCTION FOR ALTERNATIVE ENERGY DEVICES
  46. § 35.01.01.151. - 169 - RESERVED
  47. § 35.01.01.170 - IDAHO CAPITAL GAINS DEDUCTION - IN GENERAL
  48. § 35.01.01.171 - IDAHO CAPITAL GAINS DEDUCTION - QUALIFIED PROPERTY
  49. § 35.01.01.172 - IDAHO CAPITAL GAINS DEDUCTION - REVENUE-PRODUCING ENTERPRISE
  50. § 35.01.01.173 - IDAHO CAPITAL GAINS DEDUCTION - PASS-THROUGH ENTITIES
  51. § 35.01.01.174. - 179 - RESERVED
  52. § 35.01.01.180 - DEDUCTION FOR DONATION OF TECHNOLOGICAL EQUIPMENT
  53. § 35.01.01.181. - 184 - RESERVED
  54. § 35.01.01.185 - ADOPTION EXPENSES
  55. § 35.01.01.186. - 189 - RESERVED
  56. § 35.01.01.190 - IDAHO MEDICAL SAVINGS ACCOUNTS
  57. § 35.01.01.191. - 192 - RESERVED
  58. § 35.01.01.193 - HEALTH INSURANCE COSTS AND LONG-TERM CARE INSURANCE
  59. § 35.01.01.194 - RESERVED
  60. § 35.01.01.195 - LOSS RECOVERIES
  61. § 35.01.01.196. - 199 - RESERVED
  62. § 35.01.01.200 - NET OPERATING LOSS - CORPORATIONS
  63. § 35.01.01.201 - NET OPERATING LOSS CARRYBACKS AND CARRYOVERS
  64. § 35.01.01.202. - 209 - RESERVED
  65. § 35.01.01.210 - REDUCTION OF IDAHO TAX ATTRIBUTES AND BASIS WHEN INCOME FROM INDEBTEDNESS DISCHARGE IN BANKRUPTCY IS EXCLUDED FROM GROSS INCOME
  66. § 35.01.01.211. - 249 - RESERVED
  67. § 35.01.01.250 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - INCOME SUBJECT TO IDAHO TAXATION
  68. § 35.01.01.251 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - COMPUTATION OF IDAHO TAXABLE INCOME
  69. § 35.01.01.252 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - ADJUSTMENTS ALLOWED IN COMPUTING IDAHO ADJUSTED GROSS INCOME
  70. § 35.01.01.253 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - ADDITIONS REQUIRED IN COMPUTING IDAHO ADJUSTED INCOME
  71. § 35.01.01.254 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - SUBTRACTIONS ALLOWED IN COMPUTING IDAHO ADJUSTED INCOME
  72. § 35.01.01.255 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - PRORATION OF EXEMPTIONS AND DEDUCTIONS
  73. § 35.01.01.256 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - PRORATION OF QUALIFIED BUSINESS INCOME DEDUCTION
  74. § 35.01.01.257. - 262 - RESERVED
  75. § 35.01.01.263 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -DISTRIBUTIVE SHARE OF S CORPORATION AND PARTNERSHIP INCOME
  76. § 35.01.01.264 - INCOME FROM REAL AND TANGIBLE PERSONAL PROPERTY
  77. § 35.01.01.265 - SOLE PROPRIETORSHIPS OPERATING WITHIN AND WITHOUT IDAHO
  78. § 35.01.01.266 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -INCOME FROM INTANGIBLE PROPERTY
  79. § 35.01.01.267 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -PASSIVE ACTIVITY LOSSES
  80. § 35.01.01.268 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -SUSPENDED LOSSES FROM PASS-THROUGH ENTITIES
  81. § 35.01.01.269 - RESERVED
  82. § 35.01.01.270 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -IDAHO COMPENSATION - IN GENERAL
  83. § 35.01.01.271 - IDAHO COMPENSATION: STOCK OPTIONS
  84. § 35.01.01.272 - IDAHO COMPENSATION: SEVERANCE PAY
  85. § 35.01.01.273 - IDAHO COMPENSATION: UNEMPLOYMENT COMPENSATION
  86. § 35.01.01.274 - RESERVED
  87. § 35.01.01.275 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -INVESTMENT INCOME FROM QUALIFIED INVESTMENT PARTNERSHIPS
  88. § 35.01.01.276. - 279 - RESERVED
  89. § 35.01.01.280 - PARTNERSHIPS OPERATING WITHIN AND WITHOUT IDAHO
  90. § 35.01.01.281. - 284 - RESERVED
  91. § 35.01.01.285 - S CORPORATIONS
  92. § 35.01.01.286 - S CORPORATIONS OPERATING WITHIN AND WITHOUT IDAHO
  93. § 35.01.01.287. - 290 - RESERVED
  94. § 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
  95. § 35.01.01.292. - 299 - RESERVED
  96. § 35.01.01.300 - TAX ON CORPORATIONS
  97. § 35.01.01.301. - 309 - RESERVED
  98. § 35.01.01.310 - APPORTIONMENT ELECTIONS FOR MULTISTATE CORPORATIONS
  99. § 35.01.01.311. - 319 - RESERVED
  100. § 35.01.01.320 - APPLICATION OF MULTISTATE RULES
  101. § 35.01.01.321. - 324 - RESERVED
  102. § 35.01.01.325 - DEFINITIONS FOR PURPOSES OF MULTISTATE RULES
  103. § 35.01.01.326. - 329 - RESERVED
  104. § 35.01.01.330 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: APPORTIONMENT AND ALLOCATION
  105. § 35.01.01.331 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: APPORTIONABLE INCOME
  106. § 35.01.01.332 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: TRANSACTIONAL TEST
  107. § 35.01.01.333 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: FUNCTIONAL TEST
  108. § 35.01.01.334 - APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: RELATIONSHIP OF TRANSACTIONAL AND FUNCTIONAL TESTS TO U.S. CONSTITUTION
  109. § 35.01.01.335 - NONAPPORTIONABLE INCOME
  110. § 35.01.01.336 - APPORTIONABLE AND NONAPPORTIONABLE INCOME: APPLICATION OF DEFINITIONS
  111. § 35.01.01.337. - 339 - RESERVED
  112. § 35.01.01.340 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: UNITARY BUSINESS PRINCIPLE
  113. § 35.01.01.341 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: DETERMINATION OF A UNITARY BUSINESS
  114. § 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
  115. § 35.01.01.343 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: INDICATORS OF A UNITARY BUSINESS
  116. § 35.01.01.344 - PRINCIPLES FOR DETERMINING THE EXISTENCE OF A UNITARY BUSINESS: COMMONLY CONTROLLED GROUP OF BUSINESS ENTITIES
  117. § 35.01.01.345. - 349 - RESERVED
  118. § 35.01.01.350 - PRORATION OF DEDUCTIONS
  119. § 35.01.01.351. - 354 - RESERVED
  120. § 35.01.01.355 - APPLICATION OF SECTION 63-3027 - APPORTIONMENT
  121. § 35.01.01.356. - 359 - RESERVED
  122. § 35.01.01.360 - APPLICATION OF SECTION 63-3027 - COMBINED REPORT
  123. § 35.01.01.361. - 364 - RESERVED
  124. § 35.01.01.365 - USE OF THE COMBINED REPORT
  125. § 35.01.01.366. - 369 - RESERVED
  126. § 35.01.01.370 - APPLICATION OF SECTION 63-3027 - ALLOCATION
  127. § 35.01.01.371. - 374 - RESERVED
  128. § 35.01.01.375 - CONSISTENCY AND UNIFORMITY IN REPORTING
  129. § 35.01.01.376. - 384 - RESERVED
  130. § 35.01.01.385 - TAXABLE IN ANOTHER STATE: IN GENERAL
  131. § 35.01.01.386. - 389 - RESERVED
  132. § 35.01.01.390 - TAXABLE IN ANOTHER STATE: WHEN A TAXPAYER IS SUBJECT TO TAX
  133. § 35.01.01.391. - 394 - RESERVED
  134. § 35.01.01.395 - TAXABLE IN ANOTHER STATE: WHEN A STATE HAS JURISDICTION TO SUBJECT A TAXPAYER TO A NET INCOME TAX
  135. § 35.01.01.396. - 449 - RESERVED
  136. § 35.01.01.450 - APPORTIONMENT FORMULA
  137. § 35.01.01.451. - 459 - RESERVED
  138. § 35.01.01.460 - PROPERTY FACTOR: IN GENERAL
  139. § 35.01.01.461. - 464 - RESERVED
  140. § 35.01.01.465 - PROPERTY FACTOR: PROPERTY USED FOR THE PRODUCTION OF APPORTIONABLE INCOME
  141. § 35.01.01.466. - 469 - RESERVED
  142. § 35.01.01.470 - PROPERTY FACTOR: CONSISTENCY IN REPORTING
  143. § 35.01.01.471. - 474 - RESERVED
  144. § 35.01.01.475 - PROPERTY FACTOR: NUMERATOR
  145. § 35.01.01.476. - 479 - RESERVED
  146. § 35.01.01.480 - PROPERTY FACTOR: VALUATION OF OWNED PROPERTY
  147. § 35.01.01.481. - 484 - RESERVED
  148. § 35.01.01.485 - PROPERTY FACTOR: VALUATION OF RENTED PROPERTY
  149. § 35.01.01.486. - 489 - RESERVED
  150. § 35.01.01.490 - PROPERTY FACTOR: AVERAGING PROPERTY VALUES
  151. § 35.01.01.491. - 499 - RESERVED
  152. § 35.01.01.500 - PAYROLL FACTOR: IN GENERAL
  153. § 35.01.01.501. - 504 - RESERVED
  154. § 35.01.01.505 - PAYROLL FACTOR: DENOMINATOR
  155. § 35.01.01.506. - 509 - RESERVED
  156. § 35.01.01.510 - PAYROLL FACTOR: NUMERATOR
  157. § 35.01.01.511. - 514 - RESERVED
  158. § 35.01.01.515 - PAYROLL FACTOR: COMPENSATION PAID IN IDAHO
  159. § 35.01.01.516. - 524 - RESERVED
  160. § 35.01.01.525 - SALES FACTOR: IN GENERAL
  161. § 35.01.01.526. - 529 - RESERVED
  162. § 35.01.01.530 - SALES FACTOR: DENOMINATOR
  163. § 35.01.01.531. - 534 - RESERVED
  164. § 35.01.01.535 - SALES FACTOR: NUMERATOR
  165. § 35.01.01.536. - 539 - RESERVED
  166. § 35.01.01.540 - SALES FACTOR: SALES OF TANGIBLE PERSONAL PROPERTY IN IDAHO
  167. § 35.01.01.541. - 544 - RESERVED
  168. § 35.01.01.545 - SALES FACTOR: SALES OF TANGIBLE PERSONAL PROPERTY TO THE UNITED STATES GOVERNMENT IN IDAHO
  169. § 35.01.01.546 - SALES FACTOR: SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN THIS STATE - GENERAL RULES
  170. § 35.01.01.547 - SALES FACTOR: RENTAL, LEASE, OR LICENSE OF TANGIBLE PERSONAL PROPERTY
  171. § 35.01.01.548 - SALES FACTOR: SALE OF A SERVICE
  172. § 35.01.01.549 - SALES FACTOR: LICENSE OR LEASE OR INTANGIBLE PROPERTY
  173. § 35.01.01.550 - SALES FACTOR: SALE OF INTANGIBLE PROPERTY
  174. § 35.01.01.551 - SALES FACTOR: SPECIAL RULES
  175. § 35.01.01.552. - 557 - RESERVED
  176. § 35.01.01.558 - SALES FACTOR: COSTS OF PERFORMANCE ELECTION FOR COMMUNICATIONS COMPANIES
  177. § 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
  178. § 35.01.01.560 - SPECIAL RULES
  179. § 35.01.01.561. - 564 - RESERVED
  180. § 35.01.01.565 - SPECIAL RULES: PROPERTY FACTOR
  181. § 35.01.01.566. - 569 - RESERVED
  182. § 35.01.01.570 - SPECIAL RULES: SALES FACTOR
  183. § 35.01.01.571. - 579 - RESERVED
  184. § 35.01.01.580 - SPECIAL RULES: SPECIAL INDUSTRIES
  185. § 35.01.01.581 - SPECIAL RULES: REFERENCES USED IN MTC SPECIAL INDUSTRY REGULATIONS
  186. § 35.01.01.582 - SPECIAL RULES: FINANCIAL INSTITUTIONS
  187. § 35.01.01.583. - 584 - RESERVED
  188. § 35.01.01.585 - EXCEPTIONS TO APPORTIONMENT FORMULA: SEPARATE ACCOUNTING
  189. § 35.01.01.586. - 594 - RESERVED
  190. § 35.01.01.595 - EXCEPTIONS TO APPORTIONMENT FORMULA: ADDITIONAL OR SUBSTITUTE FACTORS
  191. § 35.01.01.596. - 599 - RESERVED
  192. § 35.01.01.600 - ENTITIES INCLUDED IN A COMBINED REPORT
  193. § 35.01.01.601. - 604 - RESERVED
  194. § 35.01.01.605 - ELEMENTS OF A WORLDWIDE COMBINED REPORT
  195. § 35.01.01.606. - 619 - RESERVED
  196. § 35.01.01.620 - ATTRIBUTING INCOME OF CORPORATIONS THAT ARE MEMBERS OF PARTNERSHIPS
  197. § 35.01.01.621. - 639 - RESERVED
  198. § 35.01.01.640 - WATER'S EDGE: MAKING THE ELECTION
  199. § 35.01.01.641 - WATER'S EDGE: ELEMENTS OF A COMBINED REPORT
  200. § 35.01.01.642 - WATER'S EDGE: LEGAL AND PROCEDURAL REQUIREMENTS
  201. § 35.01.01.643 - WATER'S EDGE: CHANGE OF ELECTION
  202. § 35.01.01.644 - WATER'S EDGE: DISREGARDING THE ELECTION
  203. § 35.01.01.645 - WATER'S EDGE: TREATMENT OF DIVIDENDS
  204. § 35.01.01.646 - WATER'S EDGE: DOMESTIC DISCLOSURE SPREADSHEET
  205. § 35.01.01.647. - 699 - RESERVED
  206. § 35.01.01.700 - CREDIT FOR INCOME TAXES PAID ANOTHER STATE OR TERRITORY: IN GENERAL
  207. § 35.01.01.701 - CREDIT FOR INCOME TAXES PAID ANOTHER STATE OR TERRITORY: PART-YEAR RESIDENTS
  208. § 35.01.01.702. - 704 - RESERVED
  209. § 35.01.01.705 - CREDIT FOR CONTRIBUTIONS TO EDUCATIONAL INSTITUTIONS FOR TAXABLE YEARS BEGINNING AFTER 2010
  210. § 35.01.01.706. - 709 - RESERVED
  211. § 35.01.01.710 - IDAHO INVESTMENT TAX CREDIT: IN GENERAL
  212. § 35.01.01.711 - IDAHO INVESTMENT TAX CREDIT: TAXPAYERS ENTITLED TO THE CREDIT
  213. § 35.01.01.712. - 713 - RESERVED
  214. § 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
  215. § 35.01.01.715 - IDAHO INVESTMENT TAX CREDIT: RECAPTURE
  216. § 35.01.01.716 - IDAHO INVESTMENT TAX CREDIT: RECORD-KEEPING REQUIREMENTS
  217. § 35.01.01.717. - 718 - RESERVED
  218. § 35.01.01.719 - IDAHO INVESTMENT TAX CREDIT: PROPERTY TAX EXEMPTION IN LIEU OF
  219. § 35.01.01.720 - CREDIT FOR IDAHO RESEARCH ACTIVITIES: IN GENERAL
  220. § 35.01.01.721 - CREDIT FOR IDAHO RESEARCH ACTIVITIES: ELECTIONS
  221. § 35.01.01.722 - RESERVED
  222. § 35.01.01.723 - CREDIT FOR IDAHO RESEARCH ACTIVITIES: RECORD-KEEPING REQUIREMENTS
  223. § 35.01.01.724. - 729 - RESERVED
  224. § 35.01.01.730 - CREDIT FOR CONTRIBUTIONS TO IDAHO YOUTH FACILITIES, REHABILITATION FACILITIES AND NONPROFIT SUBSTANCE ABUSE CENTERS
  225. § 35.01.01.731. - 749 - RESERVED
  226. § 35.01.01.750 - BROADBAND EQUIPMENT INVESTMENT CREDIT: IN GENERAL
  227. § 35.01.01.751. - 752 - RESERVED
  228. § 35.01.01.753 - BROADBAND EQUIPMENT INVESTMENT CREDIT: RECORD-KEEPING REQUIREMENTS
  229. § 35.01.01.754. - 770 - RESERVED
  230. § 35.01.01.771 - GROCERY CREDIT: TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 2007
  231. § 35.01.01.772. - 774 - RESERVED
  232. § 35.01.01.775 - CREDIT FOR LIVE ORGAN DONATION EXPENSES
  233. § 35.01.01.776. - 784 - RESERVED
  234. § 35.01.01.785 - CREDITS: PASS-THROUGH ENTITIES
  235. § 35.01.01.786. - 789 - RESERVED
  236. § 35.01.01.790 - TRANSFER OF CREDIT: IN GENERAL
  237. § 35.01.01.791 - TRANSFER OF CREDIT: NOTIFICATION OF INTENDED TRANSFER
  238. § 35.01.01.792 - RESERVED
  239. § 35.01.01.793 - TRANSFER OF CREDIT: TRANSFEREE
  240. § 35.01.01.794. - 798 - RESERVED
  241. § 35.01.01.799 - PRIORITY ORDER OF CREDITS AND ADJUSTMENTS TO CREDITS
  242. § 35.01.01.800 - VALID INCOME TAX RETURNS
  243. § 35.01.01.801 - PERSONS REQUIRED TO FILE INCOME TAX RETURNS
  244. § 35.01.01.802. - 804 - RESERVED
  245. § 35.01.01.805 - JOINT RETURNS
  246. § 35.01.01.806. - 809 - RESERVED
  247. § 35.01.01.810 - TIME FOR FILING INCOME TAX RETURNS
  248. § 35.01.01.811. - 819 - RESERVED
  249. § 35.01.01.820 - CORPORATE ESTIMATED PAYMENTS: IN GENERAL
  250. § 35.01.01.821 - CORPORATE ESTIMATED PAYMENTS: PAYMENTS
  251. § 35.01.01.822 - CORPORATE ESTIMATED PAYMENTS: ANNUALIZED INCOME INSTALLMENT METHOD
  252. § 35.01.01.823 - CORPORATE ESTIMATED PAYMENTS: SHORT TAXABLE YEAR
  253. § 35.01.01.824 - CORPORATE ESTIMATED PAYMENTS: MISCELLANEOUS PROVISIONS
  254. § 35.01.01.825 - CORPORATE ESTIMATED PAYMENTS: INTEREST ON UNDERPAYMENT
  255. § 35.01.01.826. - 829 - RESERVED
  256. § 35.01.01.830 - INFORMATION RETURNS
  257. § 35.01.01.831. - 854 - RESERVED
  258. § 35.01.01.855 - PERMANENT BUILDING FUND TAX
  259. § 35.01.01.856. - 859 - RESERVED
  260. § 35.01.01.860 - DONATIONS TO TRUST ACCOUNTS
  261. § 35.01.01.861. - 869 - RESERVED
  262. § 35.01.01.870 - REQUIREMENTS OF AN IDAHO WITHHOLDING ACCOUNT NUMBER
  263. § 35.01.01.871 - STATE INCOME TAX WITHHOLDING REQUIRED
  264. § 35.01.01.872 - REPORTING AND PAYING STATE INCOME TAX WITHHOLDING
  265. § 35.01.01.873 - EMPLOYEE'S WITHHOLDING ALLOWANCE CERTIFICATES
  266. § 35.01.01.874 - EMPLOYEE'S WAGE AND TAX STATEMENTS
  267. § 35.01.01.875. - 876 - RESERVED
  268. § 35.01.01.877 - BACKUP WITHHOLDING BY PASS-THROUGH ENTITIES
  269. § 35.01.01.878. - 879 - RESERVED
  270. § 35.01.01.880 - CREDITS AND REFUNDS
  271. § 35.01.01.881. - 884 - RESERVED
  272. § 35.01.01.885 - INTEREST ON REFUNDS
  273. § 35.01.01.886. - 889 - RESERVED
  274. § 35.01.01.890 - NOTICE OF ADJUSTMENT OF FEDERAL TAX LIABILITY
  275. § 35.01.01.891 - NOTICE OF ADJUSTMENT OF STATE OR TERRITORY TAX LIABILITY
  276. § 35.01.01.892. - 894 - RESERVED
  277. § 35.01.01.895 - PERIOD OF LIMITATION ON ASSESSMENT AND COLLECTION OF TAX
  278. § 35.01.01.896 - REQUEST FOR PROMPT ACTION BY THE TAX COMMISSION
  279. § 35.01.01.897. - 899 - RESERVED
  280. § 35.01.01.900 - RESPONSIBILITY FOR PAYMENT OF CORPORATE TAXES AND PENALTIES
  281. § 35.01.01.901. - 939 - RESERVED
  282. § 35.01.01.940 - IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006 LEGISLATION - DEFINITIONS
  283. § 35.01.01.941 - IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006 LEGISLATION: IN GENERAL
  284. § 35.01.01.942 - IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006 LEGISLATION: SMALL EMPLOYER TAX INCENTIVE CRITERIA
  285. § 35.01.01.943 - RESERVED
  286. § 35.01.01.944 - IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005 AS MODIFIED BY 2006 LEGISLATION - SMALL EMPLOYER REAL PROPERTY IMPROVEMENT TAX CREDIT
  287. § 35.01.01.945. - 999 - RESERVED

Notes

Idaho Admin. Code r. 35.01.01

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.