Idaho Admin. Code r. 35.01.01.824 - CORPORATE ESTIMATED PAYMENTS: MISCELLANEOUS PROVISIONS
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)
Notes
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