BASIC INFORMATION
WHO (must file):
Residents:
Single: Must file if your gross income is
greater than $7,800.
Married Filing Separate: Must file if your
gross income is greater than $3,050.
Married Filing Jointly: Must file if your
gross income is greater than $14,050.
Head of Household: Must file if your gross
income is greater than $10,050.
Nonresidents:
If your gross income from Idaho sources is
greater than $2,500,
then you must file an Idaho Individual
Income Tax Return.
WHAT (forms do you file)
Residents:
Form 40 Idaho Individual Income Tax Return
Nonresidents:
Form 43 PY/NR Idaho Individual Income Tax
Return
WHEN (are the tax returns due)
Original due date: April 15th
Extended due date: October 15th
WHERE (do you mail the tax returns)
If you are expecting a refund, sending a
payment or have no tax due, send to:
Idaho State Tax Commission
P.O. Box 56
Boise, ID 83756-0056
