{
  "batch": "557-idaho-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r557_idaho_creator_tax_treatment_id_anchor_statutes_index",
      "category": "Business",
      "title": "[Unverified - being checked] Idaho Statutes: statutory code index",
      "summary": "[Unverified - being checked] Idaho's statutes are published on the official Idaho Legislature site at legislature.idaho.gov/statutesrules/idstat/ under a codes index page listing 74 titles including Title 63 (Revenue and Taxation).",
      "body": "Idaho's statutes are published on the official Idaho Legislature site at legislature.idaho.gov/statutesrules/idstat/ under a codes index page listing 74 titles including Title 63 (Revenue and Taxation).\n\nWhat Idaho State Legislature actually says:\n\n“Idaho Statutes are updated to the website July 1 following the legislative session. Search Idaho Statutes Search Constitution TITLE 1 COURTS AND COURT OFFICIALS TITLE 2 JURIES AND JURORS TITLE 3 ATTORNEYS AND COUNSELORS AT LAW TITLE 4 LAW LIBRARIES TITLE 5 PROCEEDINGS IN CIVIL ACTIONS IN COURTS OF RECORD TITLE 6 ACTIONS IN PARTICULAR CASES TITLE 7 SPECIAL PROCEEDINGS TITLE 8 PROVISIONAL REMEDIES IN CIVIL ACTIONS TITLE 9 EVIDENCE TITLE 10 ISSUES, TRIAL AND JUDGMENT IN CIVIL ACTIONS TITLE 11 ENFORCEMENT OF JUDGMENTS IN CIVIL ACTIONS TITLE 12 COSTS AND MISCELLANEOUS MATTERS IN CIVIL ACTIONS TITLE 13 APPEALS IN CIVIL ACTIONS TITLE 14 ESTATES OF DECEDENTS TITLE 15 UNIFORM PROBATE CODE TITLE 16 JUVENILE PROCEEDINGS TITLE 17 APPEALS TITLE 18 CRIMES AND PUNISHMENTS TITLE 19 CRIMINAL PROCEDURE TITLE 20 STATE PRISON AND COUNTY JAILS TITLE 21 AERONAUTICS TITLE 22 AGRICULTURE AND HORTICULTURE TITLE 23 ALCOHOLIC BEVERAGES TITLE 24 ALIENS — [REPEALED] TITLE 25 ANIMALS TITLE 26 BANKS AND BANKING TITLE 27 CEMETERIES AND CREMATORIUMS TITLE 28 COMMERCIAL TRANSACTIONS TITLE 29 CONTRACTS TITLE 30 CORPORATIONS TITLE 31 COUNTIES AND COUNTY LAW TITLE 32 DOMESTIC RELATIONS TITLE 33 EDUCATION TITLE 34 ELECTIONS TITLE 35 FENCES TITLE 36 FISH AND GAME TITLE 37 FOOD, DRUGS, AND OIL TITLE 38 FORESTRY, FOREST PRODUCTS AND STUMPAGE DISTRICTS TITLE 39 HEALTH AND SAFETY TITLE 40 HIGHWAYS AND BRIDGES TITLE 41 INSURANCE TITLE 42 IRRIGATION AND DRAINAGE — WATER RIGHTS AND RECLAMATION TITLE 43 IRRIGATION DISTRICTS TITLE 44 LABOR TITLE 45 LIENS, MORTGAGES AND PLEDGES TITLE 46 MILITIA AND MILITARY AFFAIRS TITLE 47 MINES AND MINING TITLE 48 MONOPOLIES AND TRADE PRACTICES TITLE 49 MOTOR VEHICLES TITLE 50 MUNICIPAL CORPORATIONS TITLE 51 NOTARIES PUBLIC AND COMMISSIONERS OF DEEDS TITLE 52 NUISANCES TITLE 53 PARTNERSHIP TITLE 54 PROFESSIONS, VOCATIONS, AND BUSINESSES TITLE 55 PROPERTY IN GENERAL TITLE 56 PUBLIC ASSISTANCE AND WELFARE TITLE 57 PUBLIC FUNDS IN GENERAL TITLE 58 PUBLIC LANDS TITLE 59 PUBLIC OFFICERS IN GENERAL TITLE 60 PUBLIC PRINTING AND OFFICIAL NOTICES TITLE 61 PUBLIC UTILITY REGULATION TITLE 62 RAILROADS AND OTHER PUBLIC UTILITIES TITLE 63 REVENUE AND TAXATION TITLE 64 SALES — [REPEALED] TITLE 65 SERVICE MEMBERS — VETERANS — SPOUSES AND DEPENDENTS TITLE 66 STATE CHARITABLE INSTITUTIONS TITLE 67 STATE GOVERNMENT AND STATE AFFAIRS TITLE 68 TRUSTS AND FIDUCIARIES TITLE 69 WAREHOUSES TITLE 70 WATERCOURSES AND PORT DISTRICTS TITLE 71 WEIGHTS AND MEASURES TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION TITLE 73 GENERAL CODE PROVISIONS TITLE 74 TRANSPARENT AND ETHICAL GOVERNMENT”\n\nNote: Anchor record. The page heading 'Idaho Statutes' and the full title list are the verbatim evidence. Title 63 (Revenue and Taxation) is the relevant title for tax records in this batch.",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Idaho State Legislature",
      "evidence_quote": "Idaho Statutes are updated to the website July 1 following the legislative session. Search Idaho Statutes Search Constitution TITLE 1 COURTS AND COURT OFFICIALS TITLE 2 JURIES AND JURORS TITLE 3 ATTORNEYS AND COUNSELORS AT LAW TITLE 4 LAW LIBRARIES TITLE 5 PROCEEDINGS IN CIVIL ACTIONS IN COURTS OF RECORD TITLE 6 ACTIONS IN PARTICULAR CASES TITLE 7 SPECIAL PROCEEDINGS TITLE 8 PROVISIONAL REMEDIES IN CIVIL ACTIONS TITLE 9 EVIDENCE TITLE 10 ISSUES, TRIAL AND JUDGMENT IN CIVIL ACTIONS TITLE 11 ENFORCEMENT OF JUDGMENTS IN CIVIL ACTIONS TITLE 12 COSTS AND MISCELLANEOUS MATTERS IN CIVIL ACTIONS TITLE 13 APPEALS IN CIVIL ACTIONS TITLE 14 ESTATES OF DECEDENTS TITLE 15 UNIFORM PROBATE CODE TITLE 16 JUVENILE PROCEEDINGS TITLE 17 APPEALS TITLE 18 CRIMES AND PUNISHMENTS TITLE 19 CRIMINAL PROCEDURE TITLE 20 STATE PRISON AND COUNTY JAILS TITLE 21 AERONAUTICS TITLE 22 AGRICULTURE AND HORTICULTURE TITLE 23 ALCOHOLIC BEVERAGES TITLE 24 ALIENS — [REPEALED] TITLE 25 ANIMALS TITLE 26 BANKS AND BANKING TITLE 27 CEMETERIES AND CREMATORIUMS TITLE 28 COMMERCIAL TRANSACTIONS TITLE 29 CONTRACTS TITLE 30 CORPORATIONS TITLE 31 COUNTIES AND COUNTY LAW TITLE 32 DOMESTIC RELATIONS TITLE 33 EDUCATION TITLE 34 ELECTIONS TITLE 35 FENCES TITLE 36 FISH AND GAME TITLE 37 FOOD, DRUGS, AND OIL TITLE 38 FORESTRY, FOREST PRODUCTS AND STUMPAGE DISTRICTS TITLE 39 HEALTH AND SAFETY TITLE 40 HIGHWAYS AND BRIDGES TITLE 41 INSURANCE TITLE 42 IRRIGATION AND DRAINAGE — WATER RIGHTS AND RECLAMATION TITLE 43 IRRIGATION DISTRICTS TITLE 44 LABOR TITLE 45 LIENS, MORTGAGES AND PLEDGES TITLE 46 MILITIA AND MILITARY AFFAIRS TITLE 47 MINES AND MINING TITLE 48 MONOPOLIES AND TRADE PRACTICES TITLE 49 MOTOR VEHICLES TITLE 50 MUNICIPAL CORPORATIONS TITLE 51 NOTARIES PUBLIC AND COMMISSIONERS OF DEEDS TITLE 52 NUISANCES TITLE 53 PARTNERSHIP TITLE 54 PROFESSIONS, VOCATIONS, AND BUSINESSES TITLE 55 PROPERTY IN GENERAL TITLE 56 PUBLIC ASSISTANCE AND WELFARE TITLE 57 PUBLIC FUNDS IN GENERAL TITLE 58 PUBLIC LANDS TITLE 59 PUBLIC OFFICERS IN GENERAL TITLE 60 PUBLIC PRINTING AND OFFICIAL NOTICES TITLE 61 PUBLIC UTILITY REGULATION TITLE 62 RAILROADS AND OTHER PUBLIC UTILITIES TITLE 63 REVENUE AND TAXATION TITLE 64 SALES — [REPEALED] TITLE 65 SERVICE MEMBERS — VETERANS — SPOUSES AND DEPENDENTS TITLE 66 STATE CHARITABLE INSTITUTIONS TITLE 67 STATE GOVERNMENT AND STATE AFFAIRS TITLE 68 TRUSTS AND FIDUCIARIES TITLE 69 WAREHOUSES TITLE 70 WATERCOURSES AND PORT DISTRICTS TITLE 71 WEIGHTS AND MEASURES TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION TITLE 73 GENERAL CODE PROVISIONS TITLE 74 TRANSPARENT AND ETHICAL GOVERNMENT",
      "volatility": "",
      "from_batch": "557-idaho-creator-tax-treatment",
      "subject": "Idaho Statutes",
      "topic": "statutory code index",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r557_idaho_creator_tax_treatment_id_anchor",
      "category": "Business",
      "title": "[Unverified - being checked] Idaho Statutes: statutory code index",
      "summary": "[Unverified - being checked] Idaho's statutes are published on the official Idaho Legislature site at legislature.idaho.gov/statutesrules/idstat/ under a Title index listing 74 Titles including Title 63 (Revenue and Taxation) which contains Chapter 30 (Income Tax).",
      "body": "Idaho's statutes are published on the official Idaho Legislature site at legislature.idaho.gov/statutesrules/idstat/ under a Title index listing 74 Titles including Title 63 (Revenue and Taxation) which contains Chapter 30 (Income Tax).\n\nWhat Idaho State Legislature actually says:\n\n“Idaho Statutes are updated to the website July 1 following the legislative session.\n\nTITLE 1 COURTS AND COURT OFFICIALS\nTITLE 2 JURIES AND JURORS\nTITLE 3 ATTORNEYS AND COUNSELORS AT LAW\nTITLE 4 LAW LIBRARIES\nTITLE 5 PROCEEDINGS IN CIVIL ACTIONS IN COURTS OF RECORD\nTITLE 6 ACTIONS IN PARTICULAR CASES\nTITLE 7 SPECIAL PROCEEDINGS\nTITLE 8 PROVISIONAL REMEDIES IN CIVIL ACTIONS\nTITLE 9 EVIDENCE\nTITLE 10 ISSUES, TRIAL AND JUDGMENT IN CIVIL ACTIONS\nTITLE 11 ENFORCEMENT OF JUDGMENTS IN CIVIL ACTIONS\nTITLE 12 COSTS AND MISCELLANEOUS MATTERS IN CIVIL ACTIONS\nTITLE 13 APPEALS IN CIVIL ACTIONS\nTITLE 14 ESTATES OF DECEDENTS\nTITLE 15 UNIFORM PROBATE CODE\nTITLE 16 JUVENILE PROCEEDINGS\nTITLE 17 APPEALS\nTITLE 18 CRIMES AND PUNISHMENTS\nTITLE 19 CRIMINAL PROCEDURE\nTITLE 20 STATE PRISON AND COUNTY JAILS\nTITLE 21 AERONAUTICS\nTITLE 22 AGRICULTURE AND HORTICULTURE\nTITLE 23 ALCOHOLIC BEVERAGES\nTITLE 24 ALIENS — [REPEALED]\nTITLE 25 ANIMALS\nTITLE 26 BANKS AND BANKING\nTITLE 27 CEMETERIES AND CREMATORIUMS\nTITLE 28 COMMERCIAL TRANSACTIONS\nTITLE 29 CONTRACTS\nTITLE 30 CORPORATIONS\nTITLE 31 COUNTIES AND COUNTY LAW\nTITLE 32 DOMESTIC RELATIONS\nTITLE 33 EDUCATION\nTITLE 34 ELECTIONS\nTITLE 35 FENCES\nTITLE 36 FISH AND GAME\nTITLE 37 FOOD, DRUGS, AND OIL\nTITLE 38 FORESTRY, FOREST PRODUCTS AND STUMPAGE DISTRICTS\nTITLE 39 HEALTH AND SAFETY\nTITLE 40 HIGHWAYS AND BRIDGES\nTITLE 41 INSURANCE\nTITLE 42 IRRIGATION AND DRAINAGE — WATER RIGHTS AND RECLAMATION\nTITLE 43 IRRIGATION DISTRICTS\nTITLE 44 LABOR\nTITLE 45 LIENS, MORTGAGES AND PLEDGES\nTITLE 46 MILITIA AND MILITARY AFFAIRS\nTITLE 47 MINES AND MINING\nTITLE 48 MONOPOLIES AND TRADE PRACTICES\nTITLE 49 MOTOR VEHICLES\nTITLE 50 MUNICIPAL CORPORATIONS\nTITLE 51 NOTARIES PUBLIC AND COMMISSIONERS OF DEEDS\nTITLE 52 NUISANCES\nTITLE 53 PARTNERSHIP\nTITLE 54 PROFESSIONS, VOCATIONS, AND BUSINESSES\nTITLE 55 PROPERTY IN GENERAL\nTITLE 56 PUBLIC ASSISTANCE AND WELFARE\nTITLE 57 PUBLIC FUNDS IN GENERAL\nTITLE 58 PUBLIC LANDS\nTITLE 59 PUBLIC OFFICERS IN GENERAL\nTITLE 60 PUBLIC PRINTING AND OFFICIAL NOTICES\nTITLE 61 PUBLIC UTILITY REGULATION\nTITLE 62 RAILROADS AND OTHER PUBLIC UTILITIES\nTITLE 63 REVENUE AND TAXATION\nTITLE 64 SALES — [REPEALED]\nTITLE 65 SERVICE MEMBERS — VETERANS — SPOUSES AND DEPENDENTS\nTITLE 66 STATE CHARITABLE INSTITUTIONS\nTITLE 67 STATE GOVERNMENT AND STATE AFFAIRS\nTITLE 68 TRUSTS AND FIDUCIARIES\nTITLE 69 WAREHOUSES\nTITLE 70 WATERCOURSES AND PORT DISTRICTS\nTITLE 71 WEIGHTS AND MEASURES\nTITLE 72 WORKER'S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION\nTITLE 73 GENERAL CODE PROVISIONS\nTITLE 74 TRANSPARENT AND ETHICAL GOVERNMENT”\n\nNote: Anchor record. The page heading 'Idaho Statutes' and the full Title list are the verbatim evidence. Title 63 contains Chapter 30 Income Tax.",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Idaho State Legislature",
      "evidence_quote": "Idaho Statutes are updated to the website July 1 following the legislative session.\n\nTITLE 1 COURTS AND COURT OFFICIALS\nTITLE 2 JURIES AND JURORS\nTITLE 3 ATTORNEYS AND COUNSELORS AT LAW\nTITLE 4 LAW LIBRARIES\nTITLE 5 PROCEEDINGS IN CIVIL ACTIONS IN COURTS OF RECORD\nTITLE 6 ACTIONS IN PARTICULAR CASES\nTITLE 7 SPECIAL PROCEEDINGS\nTITLE 8 PROVISIONAL REMEDIES IN CIVIL ACTIONS\nTITLE 9 EVIDENCE\nTITLE 10 ISSUES, TRIAL AND JUDGMENT IN CIVIL ACTIONS\nTITLE 11 ENFORCEMENT OF JUDGMENTS IN CIVIL ACTIONS\nTITLE 12 COSTS AND MISCELLANEOUS MATTERS IN CIVIL ACTIONS\nTITLE 13 APPEALS IN CIVIL ACTIONS\nTITLE 14 ESTATES OF DECEDENTS\nTITLE 15 UNIFORM PROBATE CODE\nTITLE 16 JUVENILE PROCEEDINGS\nTITLE 17 APPEALS\nTITLE 18 CRIMES AND PUNISHMENTS\nTITLE 19 CRIMINAL PROCEDURE\nTITLE 20 STATE PRISON AND COUNTY JAILS\nTITLE 21 AERONAUTICS\nTITLE 22 AGRICULTURE AND HORTICULTURE\nTITLE 23 ALCOHOLIC BEVERAGES\nTITLE 24 ALIENS — [REPEALED]\nTITLE 25 ANIMALS\nTITLE 26 BANKS AND BANKING\nTITLE 27 CEMETERIES AND CREMATORIUMS\nTITLE 28 COMMERCIAL TRANSACTIONS\nTITLE 29 CONTRACTS\nTITLE 30 CORPORATIONS\nTITLE 31 COUNTIES AND COUNTY LAW\nTITLE 32 DOMESTIC RELATIONS\nTITLE 33 EDUCATION\nTITLE 34 ELECTIONS\nTITLE 35 FENCES\nTITLE 36 FISH AND GAME\nTITLE 37 FOOD, DRUGS, AND OIL\nTITLE 38 FORESTRY, FOREST PRODUCTS AND STUMPAGE DISTRICTS\nTITLE 39 HEALTH AND SAFETY\nTITLE 40 HIGHWAYS AND BRIDGES\nTITLE 41 INSURANCE\nTITLE 42 IRRIGATION AND DRAINAGE — WATER RIGHTS AND RECLAMATION\nTITLE 43 IRRIGATION DISTRICTS\nTITLE 44 LABOR\nTITLE 45 LIENS, MORTGAGES AND PLEDGES\nTITLE 46 MILITIA AND MILITARY AFFAIRS\nTITLE 47 MINES AND MINING\nTITLE 48 MONOPOLIES AND TRADE PRACTICES\nTITLE 49 MOTOR VEHICLES\nTITLE 50 MUNICIPAL CORPORATIONS\nTITLE 51 NOTARIES PUBLIC AND COMMISSIONERS OF DEEDS\nTITLE 52 NUISANCES\nTITLE 53 PARTNERSHIP\nTITLE 54 PROFESSIONS, VOCATIONS, AND BUSINESSES\nTITLE 55 PROPERTY IN GENERAL\nTITLE 56 PUBLIC ASSISTANCE AND WELFARE\nTITLE 57 PUBLIC FUNDS IN GENERAL\nTITLE 58 PUBLIC LANDS\nTITLE 59 PUBLIC OFFICERS IN GENERAL\nTITLE 60 PUBLIC PRINTING AND OFFICIAL NOTICES\nTITLE 61 PUBLIC UTILITY REGULATION\nTITLE 62 RAILROADS AND OTHER PUBLIC UTILITIES\nTITLE 63 REVENUE AND TAXATION\nTITLE 64 SALES — [REPEALED]\nTITLE 65 SERVICE MEMBERS — VETERANS — SPOUSES AND DEPENDENTS\nTITLE 66 STATE CHARITABLE INSTITUTIONS\nTITLE 67 STATE GOVERNMENT AND STATE AFFAIRS\nTITLE 68 TRUSTS AND FIDUCIARIES\nTITLE 69 WAREHOUSES\nTITLE 70 WATERCOURSES AND PORT DISTRICTS\nTITLE 71 WEIGHTS AND MEASURES\nTITLE 72 WORKER'S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION\nTITLE 73 GENERAL CODE PROVISIONS\nTITLE 74 TRANSPARENT AND ETHICAL GOVERNMENT",
      "volatility": "",
      "from_batch": "557-idaho-creator-tax-treatment",
      "subject": "Idaho Statutes",
      "topic": "statutory code index",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r557_idaho_creator_tax_treatment_id_t63_ch30",
      "category": "Business",
      "title": "[Unverified - being checked] Idaho Statutes Title 63: statutory code index",
      "summary": "[Unverified - being checked] Title 63 of the Idaho Statutes is titled 'Revenue and Taxation' and contains Chapter 30 titled 'Income Tax' as its income-tax chapter, located at legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30.",
      "body": "Title 63 of the Idaho Statutes is titled 'Revenue and Taxation' and contains Chapter 30 titled 'Income Tax' as its income-tax chapter, located at legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30.\n\nWhat Idaho State Legislature actually says:\n\n“TITLE 63 REVENUE AND TAXATION\n\nCHAPTER 30\n\nINCOME TAX”\n\nNote: Title 63 index page listing all chapters; Chapter 30 is the income tax chapter.",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title63",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Idaho State Legislature",
      "evidence_quote": "TITLE 63 REVENUE AND TAXATION\n\nCHAPTER 30\n\nINCOME TAX",
      "volatility": "",
      "from_batch": "557-idaho-creator-tax-treatment",
      "subject": "Idaho Statutes Title 63",
      "topic": "statutory code index",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r557_idaho_creator_tax_treatment_id_63_3036a",
      "category": "Business",
      "title": "[Unverified - being checked] Estimated tax payments for corporations",
      "summary": "[Unverified - being checked] Idaho requires corporations subject to Title 63 Chapter 30 to make quarterly estimated tax payments when their Idaho income tax liability will be $500 or more, with payments starting July 1, 1987, quarterly at 25% of the lesser of the previous year's tax or 90% of current year's tax.",
      "body": "Idaho requires corporations subject to Title 63 Chapter 30 to make quarterly estimated tax payments when their Idaho income tax liability will be $500 or more, with payments starting July 1, 1987, quarterly at 25% of the lesser of the previous year's tax or 90% of current year's tax.\n\nWhat Idaho State Legislature actually says:\n\n“63-3036A.  Payment of estimated tax.  (a) Any corporation subject to this chapter which is required to make a payment of estimated taxes to the internal revenue service and will have an Idaho income tax liability of five hundred dollars ($500) or more shall pay to the state tax commission estimated taxes due under this chapter.\n\n(b)  The provisions of the Internal Revenue Code relating to determination of reporting periods and the due dates of payments of estimated tax shall apply to the estimated payments due under this section.\n\n(c)  The amount of estimated tax due shall be determined as follows:\n\n(1)  Commencing with the calendar quarter that begins July 1, 1987, in the case of any corporation which was required to pay tax under this chapter for its immediately preceding taxable year, the amount of each quarterly payment for its current taxable year shall be twenty-five percent (25%) of the lesser of:\n\n(i)  The tax amount required to be reported on the return for the immediately preceding taxable year; or\n\n(ii)  Ninety percent (90%) of the tax required to be paid with the current year's return.”\n\nNote: Section 63-3036A governs estimated tax payments for corporations in Idaho.",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3036A",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Idaho State Legislature",
      "evidence_quote": "63-3036A.  Payment of estimated tax.  (a) Any corporation subject to this chapter which is required to make a payment of estimated taxes to the internal revenue service and will have an Idaho income tax liability of five hundred dollars ($500) or more shall pay to the state tax commission estimated taxes due under this chapter.\n\n(b)  The provisions of the Internal Revenue Code relating to determination of reporting periods and the due dates of payments of estimated tax shall apply to the estimated payments due under this section.\n\n(c)  The amount of estimated tax due shall be determined as follows:\n\n(1)  Commencing with the calendar quarter that begins July 1, 1987, in the case of any corporation which was required to pay tax under this chapter for its immediately preceding taxable year, the amount of each quarterly payment for its current taxable year shall be twenty-five percent (25%) of the lesser of:\n\n(i)  The tax amount required to be reported on the return for the immediately preceding taxable year; or\n\n(ii)  Ninety percent (90%) of the tax required to be paid with the current year's return.",
      "volatility": "",
      "from_batch": "557-idaho-creator-tax-treatment",
      "subject": "Idaho Statutes Title 63 Chapter 30 Income Tax",
      "topic": "estimated tax payments for corporations",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r557_idaho_creator_tax_treatment_id_63_3036",
      "category": "Business",
      "title": "[Unverified - being checked] State withholding tax for farmers",
      "summary": "[Unverified - being checked] Idaho requires farmers who employ workers to withhold and pay state income tax on wages, with no withholding required if employee wages total less than $1,000 for the tax year.",
      "body": "Idaho requires farmers who employ workers to withhold and pay state income tax on wages, with no withholding required if employee wages total less than $1,000 for the tax year.\n\nWhat Idaho State Legislature actually says:\n\n“63-3036.  State withholding tax for farmers.  (1) Every farmer who is an employer required by the provisions of the Internal Revenue Code to withhold, collect, and pay income tax on wages paid by such employer to any employee shall at the time of the payment of wages, salaries, bonuses or other emoluments to an employee, deduct and retain therefrom an amount determined in accordance with section [63-3035](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3035), Idaho Code, and the amount so withheld and deducted shall be held by said farmer-employer in trust for the state of Idaho and for the payment thereof to the state tax commission. Provided, that no tax need be withheld from an employee whose wages, salaries, bonuses and other emoluments total less than one thousand dollars ($1,000) for the tax year.\n\n(2)  The tax so withheld by a farmer-employer subject to this section shall be paid to the state tax commission on or before the date required by subsection (b)(1) of section [63-3035](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3035), Idaho Code.\n\n(3)  The farmer-employer shall deliver to the state tax commission a return upon such form as shall be prescribed by said state tax commission showing the amounts of wages, salaries, bonuses or other emoluments paid to his employee, the amount deducted therefrom in accordance with this section, and such other pertinent and necessary information as the state tax commission may require on or before the date payments required by this section are due.\n\n(4)  The farmer-employer making such a deduction as provided for in this section shall furnish to the employee annually, but not later than thirty (30) days after the end of the calendar year, a record of the amount of the tax withheld from such employee on forms to be prescribed, prepared and furnished by the state tax commission and at the same time every employer shall file a copy thereof with the state tax commission. The provisions of subsections (d), (e), (f), (g) and (h) of section [63-3035](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3035), Idaho Code, shall be applicable to the tax withheld by the farmer-employer under this section.”\n\nNote: Section 63-3036 governs state withholding tax requirements for farmers in Idaho.",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3036",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Idaho State Legislature",
      "evidence_quote": "63-3036.  State withholding tax for farmers.  (1) Every farmer who is an employer required by the provisions of the Internal Revenue Code to withhold, collect, and pay income tax on wages paid by such employer to any employee shall at the time of the payment of wages, salaries, bonuses or other emoluments to an employee, deduct and retain therefrom an amount determined in accordance with section [63-3035](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3035), Idaho Code, and the amount so withheld and deducted shall be held by said farmer-employer in trust for the state of Idaho and for the payment thereof to the state tax commission. Provided, that no tax need be withheld from an employee whose wages, salaries, bonuses and other emoluments total less than one thousand dollars ($1,000) for the tax year.\n\n(2)  The tax so withheld by a farmer-employer subject to this section shall be paid to the state tax commission on or before the date required by subsection (b)(1) of section [63-3035](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3035), Idaho Code.\n\n(3)  The farmer-employer shall deliver to the state tax commission a return upon such form as shall be prescribed by said state tax commission showing the amounts of wages, salaries, bonuses or other emoluments paid to his employee, the amount deducted therefrom in accordance with this section, and such other pertinent and necessary information as the state tax commission may require on or before the date payments required by this section are due.\n\n(4)  The farmer-employer making such a deduction as provided for in this section shall furnish to the employee annually, but not later than thirty (30) days after the end of the calendar year, a record of the amount of the tax withheld from such employee on forms to be prescribed, prepared and furnished by the state tax commission and at the same time every employer shall file a copy thereof with the state tax commission. The provisions of subsections (d), (e), (f), (g) and (h) of section [63-3035](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3035), Idaho Code, shall be applicable to the tax withheld by the farmer-employer under this section.",
      "volatility": "",
      "from_batch": "557-idaho-creator-tax-treatment",
      "subject": "Idaho Statutes Title 63 Chapter 30 Income Tax",
      "topic": "state withholding tax for farmers",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r557_idaho_creator_tax_treatment_id_63_3035",
      "category": "Business",
      "title": "[Unverified - being checked] State withholding tax for employers",
      "summary": "[Unverified - being checked] Idaho requires all employers to withhold state income tax on wages paid to employees, with special thresholds for farmers ($1,000 per employee) and large employers ($240,000 annual withholding).",
      "body": "Idaho requires all employers to withhold state income tax on wages paid to employees, with special thresholds for farmers ($1,000 per employee) and large employers ($240,000 annual withholding).\n\nWhat Idaho State Legislature actually says:\n\n“63-3035.  State withholding tax on percentage basis — Withholding, collection and payment of tax.  (a) Every employer who is required under the provisions of the Internal Revenue Code to withhold, collect and pay income tax on wages or salaries paid by such employer to any employee (other than employees specified in Internal Revenue Code section 3401(a)(2)) shall, at the time of such payment of wages, salary, bonus or other emolument to such employee, deduct and retain therefrom an amount substantially equivalent to the tax reasonably calculated by the state tax commission to be due from the employee under this chapter. The state tax commission shall prepare tables showing amounts to be withheld, and shall supply same to each employer subject to this section. In the event that an employer can demonstrate administrative inconvenience in complying with the exact requirements set forth in these tables, he may, with the consent of the state tax commission and upon application to it, use a different method which will produce substantially the same amount of taxes withheld. Every employer making payments of wages or salaries earned in Idaho, regardless of the place where such payment is made:\n\n(1)  Shall be liable to the state of Idaho for the payment of the tax required to be deducted and withheld under this section and shall not be liable to any individual for the amount deducted from his wages and paid over in compliance or intended compliance with this section;\n\n(2)  Must pay to the state tax commission monthly on or before the twentieth day of the succeeding month, or at such other times as the state tax commission may allow, an amount of tax which, under the provisions of this chapter, he is required to deduct and withhold;\n\n(3)  Shall register with the state tax commission, in the manner prescribed by it, to establish an employer's withholding account number. The account number will be used to report all amounts withheld for the annual reconciliation required in this section, and for such other purposes relating to withholding as the state tax commission may require; and\n\n(4)  Must, notwithstanding the provisions of paragraphs (1) and (2) of this subsection, if the amount of withholding of such employer for the preceding twelve (12) month period equals or exceeds two hundred forty thousand dollars ($240,000) per annum or an average of twenty thousand dollars ($20,000) per month per annum, pay to the state tax commission on the basis of two (2) withholding periods. The first period shall begin on the first day of the month and end on the fifteenth day of the same month, and payment shall be made not later than the twentieth day of the same month. The second period shall begin on the sixteenth day of the month and end on the last day of the same month, and payment shall be made not later than the fifth day of the following month. An employer meeting the withholding threshold requirements of this subsection, but only having one (1) pay period per month, may, upon request to and approval by the state tax commission, pay in accordance with paragraph (2) of this subsection.\n\n(5)  If a payment required pursuant to paragraph (2) or (4) of this subsection is not made or is made delinquently or if made is not equal to the withholding required under this section, the state tax commission may treat the failure as a failure to file a return and may take administrative and judicial actions as authorized by this chapter in the case of a failure to file a return. Interest, at the rate provided by section [63-3045](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3045), Idaho Code, shall apply to any such underpayment.”\n\nNote: Section 63-3035 governs state withholding tax requirements for all employers in Idaho.",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3035",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Idaho State Legislature",
      "evidence_quote": "63-3035.  State withholding tax on percentage basis — Withholding, collection and payment of tax.  (a) Every employer who is required under the provisions of the Internal Revenue Code to withhold, collect and pay income tax on wages or salaries paid by such employer to any employee (other than employees specified in Internal Revenue Code section 3401(a)(2)) shall, at the time of such payment of wages, salary, bonus or other emolument to such employee, deduct and retain therefrom an amount substantially equivalent to the tax reasonably calculated by the state tax commission to be due from the employee under this chapter. The state tax commission shall prepare tables showing amounts to be withheld, and shall supply same to each employer subject to this section. In the event that an employer can demonstrate administrative inconvenience in complying with the exact requirements set forth in these tables, he may, with the consent of the state tax commission and upon application to it, use a different method which will produce substantially the same amount of taxes withheld. Every employer making payments of wages or salaries earned in Idaho, regardless of the place where such payment is made:\n\n(1)  Shall be liable to the state of Idaho for the payment of the tax required to be deducted and withheld under this section and shall not be liable to any individual for the amount deducted from his wages and paid over in compliance or intended compliance with this section;\n\n(2)  Must pay to the state tax commission monthly on or before the twentieth day of the succeeding month, or at such other times as the state tax commission may allow, an amount of tax which, under the provisions of this chapter, he is required to deduct and withhold;\n\n(3)  Shall register with the state tax commission, in the manner prescribed by it, to establish an employer's withholding account number. The account number will be used to report all amounts withheld for the annual reconciliation required in this section, and for such other purposes relating to withholding as the state tax commission may require; and\n\n(4)  Must, notwithstanding the provisions of paragraphs (1) and (2) of this subsection, if the amount of withholding of such employer for the preceding twelve (12) month period equals or exceeds two hundred forty thousand dollars ($240,000) per annum or an average of twenty thousand dollars ($20,000) per month per annum, pay to the state tax commission on the basis of two (2) withholding periods. The first period shall begin on the first day of the month and end on the fifteenth day of the same month, and payment shall be made not later than the twentieth day of the same month. The second period shall begin on the sixteenth day of the month and end on the last day of the same month, and payment shall be made not later than the fifth day of the following month. An employer meeting the withholding threshold requirements of this subsection, but only having one (1) pay period per month, may, upon request to and approval by the state tax commission, pay in accordance with paragraph (2) of this subsection.\n\n(5)  If a payment required pursuant to paragraph (2) or (4) of this subsection is not made or is made delinquently or if made is not equal to the withholding required under this section, the state tax commission may treat the failure as a failure to file a return and may take administrative and judicial actions as authorized by this chapter in the case of a failure to file a return. Interest, at the rate provided by section [63-3045](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3045), Idaho Code, shall apply to any such underpayment.",
      "volatility": "",
      "from_batch": "557-idaho-creator-tax-treatment",
      "subject": "Idaho Statutes Title 63 Chapter 30 Income Tax",
      "topic": "state withholding tax for employers",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r557_idaho_creator_tax_treatment_id_63_3032",
      "category": "Business",
      "title": "[Unverified - being checked] Individual income tax filing deadline",
      "summary": "[Unverified - being checked] Idaho requires individual income tax returns to be filed by April 15th for calendar year taxpayers, with fiscal year taxpayers filing by the 15th day of the 4th month after their fiscal year ends.",
      "body": "Idaho requires individual income tax returns to be filed by April 15th for calendar year taxpayers, with fiscal year taxpayers filing by the 15th day of the 4th month after their fiscal year ends.\n\nWhat Idaho State Legislature actually says:\n\n“63-3032.  Time for filing income tax returns.  (1) Except as provided in section [63-3033](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3033), Idaho Code:\n\n(a)  Returns made on the basis of the calendar year shall be filed in the office of the Idaho state tax commission on or before the fifteenth day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed in the office of the Idaho state tax commission on or before the fifteenth day of the fourth month following the close of the fiscal year.\n\n(b)  In the case of a return for any period of less than one (1) year, the return shall be filed on or before the date required in this section, or on or before such date as required for such tax period by the Internal Revenue Code, whichever is later.”\n\nNote: Section 63-3032 governs Idaho individual income tax filing deadlines.",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3032",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Idaho State Legislature",
      "evidence_quote": "63-3032.  Time for filing income tax returns.  (1) Except as provided in section [63-3033](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3033), Idaho Code:\n\n(a)  Returns made on the basis of the calendar year shall be filed in the office of the Idaho state tax commission on or before the fifteenth day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed in the office of the Idaho state tax commission on or before the fifteenth day of the fourth month following the close of the fiscal year.\n\n(b)  In the case of a return for any period of less than one (1) year, the return shall be filed on or before the date required in this section, or on or before such date as required for such tax period by the Internal Revenue Code, whichever is later.",
      "volatility": "",
      "from_batch": "557-idaho-creator-tax-treatment",
      "subject": "Idaho Statutes Title 63 Chapter 30 Income Tax",
      "topic": "individual income tax filing deadline",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r557_idaho_creator_tax_treatment_id_63_3026",
      "category": "Business",
      "title": "[Unverified - being checked] Idaho taxable income computation for residents",
      "summary": "[Unverified - being checked] Idaho computes taxable income for resident individuals, trusts, and estates by making adjustments to their taxable income under Section 63-3022.",
      "body": "Idaho computes taxable income for resident individuals, trusts, and estates by making adjustments to their taxable income under Section 63-3022.\n\nWhat Idaho State Legislature actually says:\n\n“63-3026.  Computing Idaho taxable income of resident individuals, trusts and estates.  The Idaho taxable income of resident individuals, trusts or estates shall be computed by making appropriate adjustments under the provisions of section [63-3022](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3022), Idaho Code, to the taxable income of the taxpayer.”\n\nNote: Section 63-3026 governs Idaho taxable income computation for residents.",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3026",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Idaho State Legislature",
      "evidence_quote": "63-3026.  Computing Idaho taxable income of resident individuals, trusts and estates.  The Idaho taxable income of resident individuals, trusts or estates shall be computed by making appropriate adjustments under the provisions of section [63-3022](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3022), Idaho Code, to the taxable income of the taxpayer.",
      "volatility": "",
      "from_batch": "557-idaho-creator-tax-treatment",
      "subject": "Idaho Statutes Title 63 Chapter 30 Income Tax",
      "topic": "idaho taxable income computation for residents",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r557_idaho_creator_tax_treatment_id_63_3024",
      "category": "Business",
      "title": "[Unverified - being checked] Idaho individual income tax rates",
      "summary": "[Unverified - being checked] Idaho imposes a flat income tax rate of 5.3% on taxable income above $2,500 for individuals ($5,000 for joint returns), with annual adjustments for inflation.",
      "body": "Idaho imposes a flat income tax rate of 5.3% on taxable income above $2,500 for individuals ($5,000 for joint returns), with annual adjustments for inflation.\n\nWhat Idaho State Legislature actually says:\n\n“63-3024.  Individuals' tax and tax on estates and trusts.  (1) For each taxable year, a tax measured by Idaho taxable income as defined in this chapter is hereby imposed upon every individual, trust, or estate required by this chapter to file a return.\n\n(2)(a)  The tax imposed upon individuals, trusts, and estates shall be computed at the rate of five and three-tenths percent (5.3%) of taxable income over two thousand five hundred dollars ($2,500).\n\n(b)  For taxpayers filing a joint return pursuant to the provisions of section [63-3031](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3031), Idaho Code, the tax imposed shall be computed at the rate of five and three-tenths percent (5.3%) of taxable income over five thousand dollars ($5,000). For the purposes of this section, a return of a surviving spouse, as defined in section 2(a) of the Internal Revenue Code, and a head of household, as defined in section 2(b) of the Internal Revenue Code, shall be treated as a joint return.\n\n(3)  For taxable year 2000 and each year thereafter, the state tax commission shall prescribe a factor that shall be used to compute the Idaho income tax thresholds provided in subsection (2) of this section. The factor shall provide an adjustment to the Idaho tax thresholds so that inflation will not result in a tax increase. The Idaho tax thresholds shall be adjusted as follows: multiply the last threshold amount by the percentage (the consumer price index for the calendar year immediately preceding the calendar year to which the adjusted threshold amount will apply divided by the consumer price index for calendar year 1998). For the purpose of this computation, the consumer price index for any calendar year is the average of the consumer price index as of the close of the twelve (12) month period for the immediately preceding calendar year, without regard to any subsequent adjustments, as adopted by the state tax commission. This adoption shall be exempt from the provisions of [chapter 52, title 67](/statutesrules/idstat/Title67/T67CH52), Idaho Code. The consumer price index shall mean the consumer price index for all U.S. urban consumers published by the United States department of labor. The state tax commission shall annually include the factor as provided in this subsection to multiply against Idaho taxable income using the thresholds in this section to arrive at that year's Idaho taxable income for tax threshold purposes.\n\n(4)  In the case of a trust that is an electing small business trust as defined in section 1361 of the Internal Revenue Code, the special rules for taxation of such trusts contained in section 641 of the Internal Revenue Code shall apply, except that the individual rate provided in subsection (2)(a) of this section shall apply in computing tax due under this chapter.\n\n(5)  The state tax commission may promulgate rules defining the conditions upon which such returns shall be filed.”\n\nNote: Section 63-3024 governs Idaho individual income tax rates and brackets.",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3024",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Idaho State Legislature",
      "evidence_quote": "63-3024.  Individuals' tax and tax on estates and trusts.  (1) For each taxable year, a tax measured by Idaho taxable income as defined in this chapter is hereby imposed upon every individual, trust, or estate required by this chapter to file a return.\n\n(2)(a)  The tax imposed upon individuals, trusts, and estates shall be computed at the rate of five and three-tenths percent (5.3%) of taxable income over two thousand five hundred dollars ($2,500).\n\n(b)  For taxpayers filing a joint return pursuant to the provisions of section [63-3031](https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3031), Idaho Code, the tax imposed shall be computed at the rate of five and three-tenths percent (5.3%) of taxable income over five thousand dollars ($5,000). For the purposes of this section, a return of a surviving spouse, as defined in section 2(a) of the Internal Revenue Code, and a head of household, as defined in section 2(b) of the Internal Revenue Code, shall be treated as a joint return.\n\n(3)  For taxable year 2000 and each year thereafter, the state tax commission shall prescribe a factor that shall be used to compute the Idaho income tax thresholds provided in subsection (2) of this section. The factor shall provide an adjustment to the Idaho tax thresholds so that inflation will not result in a tax increase. The Idaho tax thresholds shall be adjusted as follows: multiply the last threshold amount by the percentage (the consumer price index for the calendar year immediately preceding the calendar year to which the adjusted threshold amount will apply divided by the consumer price index for calendar year 1998). For the purpose of this computation, the consumer price index for any calendar year is the average of the consumer price index as of the close of the twelve (12) month period for the immediately preceding calendar year, without regard to any subsequent adjustments, as adopted by the state tax commission. This adoption shall be exempt from the provisions of [chapter 52, title 67](/statutesrules/idstat/Title67/T67CH52), Idaho Code. The consumer price index shall mean the consumer price index for all U.S. urban consumers published by the United States department of labor. The state tax commission shall annually include the factor as provided in this subsection to multiply against Idaho taxable income using the thresholds in this section to arrive at that year's Idaho taxable income for tax threshold purposes.\n\n(4)  In the case of a trust that is an electing small business trust as defined in section 1361 of the Internal Revenue Code, the special rules for taxation of such trusts contained in section 641 of the Internal Revenue Code shall apply, except that the individual rate provided in subsection (2)(a) of this section shall apply in computing tax due under this chapter.\n\n(5)  The state tax commission may promulgate rules defining the conditions upon which such returns shall be filed.",
      "volatility": "",
      "from_batch": "557-idaho-creator-tax-treatment",
      "subject": "Idaho Statutes Title 63 Chapter 30 Income Tax",
      "topic": "idaho individual income tax rates",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "money.pricing"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r557_idaho_creator_tax_treatment_id_63_3085",
      "category": "Business",
      "title": "[Unverified - being checked] Tax due date",
      "summary": "[Unverified - being checked] Idaho income tax is due and payable on the same date the return is filed, under Section 63-3085 which states the date tax due and payable.",
      "body": "Idaho income tax is due and payable on the same date the return is filed, under Section 63-3085 which states the date tax due and payable.\n\nWhat Idaho State Legislature actually says:\n\n“63-3085.  Date tax due and payable.  The tax imposed by this chapter shall be due and payable on the date the return is filed.”\n\nNote: Section 63-3085 governs when Idaho income tax becomes due.",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3085",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Idaho State Legislature",
      "evidence_quote": "63-3085.  Date tax due and payable.  The tax imposed by this chapter shall be due and payable on the date the return is filed.",
      "volatility": "",
      "from_batch": "557-idaho-creator-tax-treatment",
      "subject": "Idaho Statutes Title 63 Chapter 30 Income Tax",
      "topic": "tax due date",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r557_idaho_creator_tax_treatment_id_63_3037",
      "category": "Business",
      "title": "[Unverified - being checked] Idaho Statutes Title 63 Chapter 30 Income Tax: information returns for pass-through entities",
      "summary": "[Unverified - being checked] Idaho requires pass-through entities to file information returns under Section 63-3037, reporting income items as the state tax commission shall prescribe by rule.",
      "body": "Idaho requires pass-through entities to file information returns under Section 63-3037, reporting income items as the state tax commission shall prescribe by rule.\n\nWhat Idaho State Legislature actually says:\n\n“63-3037.  Information returns.  The state tax commission may require pass-through entities to file information returns reporting income, deductions, credits and other items as the commission shall prescribe by rule.”\n\nNote: Section 63-3037 governs Idaho information return requirements for pass-through entities.",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3037",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Idaho State Legislature",
      "evidence_quote": "63-3037.  Information returns.  The state tax commission may require pass-through entities to file information returns reporting income, deductions, credits and other items as the commission shall prescribe by rule.",
      "volatility": "",
      "from_batch": "557-idaho-creator-tax-treatment",
      "subject": "Idaho Statutes Title 63 Chapter 30 Income Tax",
      "topic": "information returns for pass-through entities",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r557_idaho_creator_tax_treatment_id_63_3022",
      "category": "Business",
      "title": "[Unverified - being checked] Adjustments to taxable income",
      "summary": "[Unverified - being checked] Idaho Section 63-3022 lists additions and subtractions to taxable income, including state and local taxes measured by net income, net operating loss deductions, standard or itemized deductions, worker's compensation insurance for self-employed individuals, and various federal income-related adjustments.",
      "body": "Idaho Section 63-3022 lists additions and subtractions to taxable income, including state and local taxes measured by net income, net operating loss deductions, standard or itemized deductions, worker's compensation insurance for self-employed individuals, and various federal income-related adjustments.\n\nWhat Idaho State Legislature actually says:\n\n“63-3022.  Adjustments to taxable income.  The additions and subtractions set forth in this section, and in sections [63-3022A](/statutesrules/idstat/Title63/T63CH30/SECT63-3022A) through [63-3022U](/statutesrules/idstat/Title63/T63CH30/SECT63-3022U), Idaho Code, are to be applied to the extent allowed in computing Idaho taxable income:\n\n(a)  Add any state and local taxes, as defined in section 164 of the Internal Revenue Code that are measured by net income, or for which a credit is allowable under section [63-3029](/statutesrules/idstat/Title63/T63CH30/SECT63-3029), Idaho Code, and paid or accrued during the taxable year adjusted for state or local tax refunds used in arriving at taxable income.\n\n(b)  Add the net operating loss deduction used in arriving at taxable income.\n\n(c)(1)  A net operating loss for any taxable year commencing on and after January 1, 2000, but before January1, 2013, shall be a net operating loss carryback not to exceed a total of one hundred thousand dollars ($100,000) to the two (2) immediately preceding taxable years.\n\n(m)  In the case of a self-employed individual, deduct the actual cost of premiums paid to secure worker's compensation insurance for coverage in Idaho, if such cost has not been deducted in arriving at taxable income.\n\n(j)  In the case of an individual, there shall be allowed as a deduction from gross income either paragraph (1) or (2) of this subsection at the option of the taxpayer:\n\n(1)  The standard deduction as defined in section 63 of the Internal Revenue Code; or\n\n(2)  Itemized deductions as defined in section 63 of the Internal Revenue Code except state or local taxes measured by net income and general sales taxes as either is defined in section 164 of the Internal Revenue Code.”\n\nNote: Section 63-3022 governs Idaho adjustments to taxable income.",
      "source_type": "official",
      "source_link": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3022",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Idaho State Legislature",
      "evidence_quote": "63-3022.  Adjustments to taxable income.  The additions and subtractions set forth in this section, and in sections [63-3022A](/statutesrules/idstat/Title63/T63CH30/SECT63-3022A) through [63-3022U](/statutesrules/idstat/Title63/T63CH30/SECT63-3022U), Idaho Code, are to be applied to the extent allowed in computing Idaho taxable income:\n\n(a)  Add any state and local taxes, as defined in section 164 of the Internal Revenue Code that are measured by net income, or for which a credit is allowable under section [63-3029](/statutesrules/idstat/Title63/T63CH30/SECT63-3029), Idaho Code, and paid or accrued during the taxable year adjusted for state or local tax refunds used in arriving at taxable income.\n\n(b)  Add the net operating loss deduction used in arriving at taxable income.\n\n(c)(1)  A net operating loss for any taxable year commencing on and after January 1, 2000, but before January1, 2013, shall be a net operating loss carryback not to exceed a total of one hundred thousand dollars ($100,000) to the two (2) immediately preceding taxable years.\n\n(m)  In the case of a self-employed individual, deduct the actual cost of premiums paid to secure worker's compensation insurance for coverage in Idaho, if such cost has not been deducted in arriving at taxable income.\n\n(j)  In the case of an individual, there shall be allowed as a deduction from gross income either paragraph (1) or (2) of this subsection at the option of the taxpayer:\n\n(1)  The standard deduction as defined in section 63 of the Internal Revenue Code; or\n\n(2)  Itemized deductions as defined in section 63 of the Internal Revenue Code except state or local taxes measured by net income and general sales taxes as either is defined in section 164 of the Internal Revenue Code.",
      "volatility": "",
      "from_batch": "557-idaho-creator-tax-treatment",
      "subject": "Idaho Statutes Title 63 Chapter 30 Income Tax",
      "topic": "adjustments to taxable income",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-id"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}