Idaho State Statutes - Idaho Attorney Directory

(a) Returns with
respect to taxes measured by income in this chapter shall be made by the
following:
(1) Every resident individual required to file a federal return under
section 6012(a)(1) of the Internal Revenue Code.
(2) Any nonresident individual having for the current taxable year a
gross income from Idaho sources in excess of two thousand five hundred
dollars ($2,500), or any part-year resident individual having for the
current taxable year a gross income from all sources while domiciled in
or residing in Idaho, and from Idaho sources while not domiciled in and
not residing in Idaho, which in total are in excess of two thousand five
hundred dollars ($2,500);
(3) Every corporation which is transacting business in this state,
authorized to transact business in this state or having income
attributable to this state, unless exempt from the tax imposed in this
chapter;
(4) Every corporation reporting as an S corporation pursuant to Internal
Revenue Code sections 1361 through 1379 to the federal government, which
is transacting business in this state, or is authorized to transact
business in this state. A corporation which is reporting as an S
corporation to the federal government must report to the state of Idaho as
an S corporation for and during the same period or periods in which its
election to report as such a corporation is effective for federal tax
purposes and must identify itself as an S corporation on its income tax
return filed with this state;
(5) Every estate, the residence of which estate is in Idaho, having a
gross income of six hundred dollars ($600) or more for the current taxable
year;
(6) Every estate, the residence of which is in a state other than Idaho,
having a gross income from Idaho sources in excess of six hundred dollars
($600);
(7) Every trust required to file a federal return under the Internal
Revenue Code, the residence of which trust is in Idaho, having gross
income of one hundred dollars ($100) or more for the current taxable year;
(8) Every trust required to file a federal return under the Internal
Revenue Code, the residence of which is in a state other than Idaho,
having a gross income from Idaho sources in excess of one hundred dollars
($100);
(9) Every partnership which transacts business in this state. Such return
shall be a supplemental information return and shall include the names and
addresses of the persons who would be entitled to share in the net income
of the partnership if distributed and the amount of the distributive
share of each person. Such return shall be signed by one (1) of the
partners.
(b) Returns of fiduciaries and receivers:
(1) Fiduciaries and receivers shall file returns with the state tax
commission in accordance with the provisions of section 6012(b) of the
Internal Revenue Code.

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