Idaho Admin. Code r. 35.02.01.150 - REQUIREMENTS OF A VALID TAX RETURN
Section 63-3076(5), Idaho Code
01.
In General. All
tax returns filed with the Tax Commission shall be complete and include
attached copies of all pertinent schedules or computations. (3-15-22)
02.
Supporting Computations and
Schedules. The results of supporting computations shall be carried
forward to applicable lines on the tax forms. A statement referencing an
attached schedule is not acceptable if the taxpayer does not enter the
necessary information from the attachments on the tax form. For purposes of
this subsection, a return shall be deemed valid if the Tax Commission does not
reject the return by mailing it back to the taxpayer. (3-15-22)
03.
Information to Compute Tax.
A return that does not provide sufficient financial information to compute a
tax liability is not a valid tax return. (3-15-22)
04.
Accuracy and Required
Information. A return need not be totally accurate to be a valid return.
However, for the return to be valid it must: (3-15-22)
a. Be identified as a return;
(3-15-22)
b. Be filed using the
proper form prescribed by the Tax Commission; (3-15-22)
c. Include the taxpayer's social security
number, federal employer identification number, or Internal Revenue Service
processing number; (3-15-22)
d.
Include the taxpayer's name and address; (3-15-22)
e. Include the taxpayer's Idaho permit or
license number, if applicable; (3-15-22)
f. Identify the reporting or tax period;
(3-15-22)
g. Contain a computation
of the tax liability and sufficient supporting information to show how the
taxpayer reached that result; and (3-15-22)
h. Reflect the taxpayer's honest and genuine
effort to satisfy the requirements of the law. For purposes of determining if
these requirements are met, documents that contain the following are clearly
insufficient: (3-15-22)
i. Broad unspecified
constitutional claims; (3-15-22)
ii. Unsupported statements that claim no
Idaho activity or income exists; and (3-15-22)
iii. Language that demonstrates a protest
against the tax law or its administration.
(3-15-22)
05.
Signing of Returns. Paper Returns. The taxpayer or an authorized
officer or representative shall manually sign the tax return. Both spouses
shall sign a joint return. If a taxpayer is deceased or cannot sign his name, a
duly authorized person, such as a surviving spouse, executor, administrator or
person holding power of attorney may sign the return, indicating his status or
relationship. If a taxpayer signs with an X, a witness shall attest his mark.
The signature of the taxpayer constitutes a written declaration of the return's
accuracy. (3-15-22)
06.
Reproduced and Substitute Forms. Any reproduced or substitute form
or schedule must meet the requirements of the Tax Commission's original form.
(3-15-22)
a. Specific instructions for
substitute forms are available on request from the Tax Commission. The use of
substitute forms requires prior approval of the Tax Commission. The Tax
Commission may reject nonapproved forms. (3-15-22)
b. Reproduced forms and photocopies of
official Tax Commission forms are acceptable if the weight and size of the
paper are comparable to that used in the official forms. These forms and
schedules must be sufficiently legible so they may be reproduced.
(3-15-22)
Notes
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