Idaho Small Business Solutions

Tax Calendar

Idaho State Tax Commission
Item	Due Date Note: If a due date falls on a weekend or holiday, the tax is due the next business day.
Sales Tax	Due the 20^th day of the month following the tax period
Federal Form 1099s with Idaho transmittal Form 96	Due the last day of February
Corporate income tax returns	Due April 15 for calendar year filers. Fiscal year filers: due the 15th day of the 4th month following the close of the tax year.
Estimated corporate income tax payments	Due on the 15th day of the 4th, 6th, 9th, and 12th months of the tax year.
Individual income tax returns	Due April 15 unless fiscal year
Partnership return	Due April 15 unless fiscal year
International Fuels Tax Agreement (IFTA)	Due the last day of the month following the tax period
Fuel distributor	Due the last day of the month following the tax period
Cigarette and tobacco wholesaler	Due the 20^th day of the month following the tax period
Beer and wine wholesaler	Due the 15^th day of the month following the tax period
Travel and convention tax	Due the 20^th day of the month following the tax period
Greater Boise Auditorium tax	Due the 20^th day of the month following the tax period
Unclaimed Property (reporting unclaimed assets)	Due May 1, November 1
Income Tax Withholding	Monthly: due 20th day of the month following the tax period. Quarterly: due the last day of the month following the tax period.
Amusement Device Decal (prepaid yearly sales tax)	Due July 1

Internal Revenue Service
1099 (Information Returns) to payees	Jan 31
940 (FUTA) & 941 (Employer Tax Return)	Jan 31
W-2 to employees & former employees	Jan 31
W-2 (with W-3) to Social Security; W-2 (with 956) to ID State Tax Commission	Last day of Feb
1099 (Information Return) to IRS	Last day of Feb
Corporate Tax Return (Form 1120):
Calendar year	March 15
Fiscal year	15^th day of 3^rd month after close of tax year
Individual Tax Return	April 15
Partnership Return	April 15
Estimated Income Tax Payments	April 15, July 15, Sept. 15, Jan 15
Corporation Estimated Tax payments	April 15, June 17, Sept. 16, Dec. 16
Self-employment Tax	April 15 with Individual Tax Return

County Taxes
Property Tax - real estate	Due December 20, June 20
Personal property tax declaration (business assets)	Due March 15
Personal property tax payment (business assets)	Due December 20, June 20
County Sales Tax - Nez Perce County	Due at the same time that state sales tax is paid

Local Option Sales Taxes
Lava Hot Springs	contact the city clerk
Ketchum	contact the city clerk
Stanley	contact the city clerk
Sun Valley	contact the city clerk
Driggs	contact the city clerk
McCall	contact the city clerk
Riggins	contact the city clerk
Hailey	contact the city clerk
Sandpoint	contact the city clerk

Other Reports

Corporation and LLC annual reports are filed with the Secretary of State's Office. If you are a registered corporation, LLC, or PLLC, you will receive a form in the mail to complete and return or you may complete and file it on-line. Failure to return the form within the specified time will result in your business being administratively dissolved.

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Idaho Small Business Development Center, 1910 University Drive, Boise, ID 83725-1655

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