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us-id/statute/title-63/chapter-30 — INCOME TAX · Axiom

Axiom
Idaho
Statutes
Title 63

Income Tax

Title
Declaration of intent
Definitions
Internal revenue code
Person
Corporation
Limited liability company — Classification and taxation
Partnership
Pass-through entity
Fiduciary
Individual
Taxpayer
Taxable year
Gross income
Adjusted gross income
Taxable income
Idaho taxable income
Includes and including
Resident
Part-year resident
Nonresident
estates and trusts
Paid or incurred and paid or accrued
Employer
Employee
Farmer
Net operating loss
Calculation of net operating loss when taxable income is determined by excess inclusion income
Adjustments to taxable income
Deduction of certain retirement benefits
Deduction for Energy efficiency upgrades
Deduction for alternative energy device at residence
Deduction of expenses for household and dependent care services∀
Household deduction for dependents sixty-five years of age or older or persons with developmental disabilities∀
Computation of tax where taxpayer restores substantial amount held under the claim of right
Moneys paid to Japanese-Americans for reparations for World War II displacement
Deduction of capital gains
Adoption expenses
Deduction of value for technological equipment
Medical savings account
Individuals who are owners of an interest in a pass-through entity or beneficiaries of a trust or estate
Expenses and interest relating to tax exempt income
Marriage penalty adjustment
Adjustment — Property acquired after September 10, 2001 — Small business expenses — Limitations on assessments and refunds
Health insurance costs
Long-term care insurance
certain loss recoveries
Income earned on an Indian Reservation
deduction for certain charitable contributions
deduction for first-time home buyers
Transacting business
Individuals’ tax and tax on estates and trusts∀
Food tax credits and refunds∀
Idaho tax rebate fund
Tax on corporate income
Franchise tax
Organizations exempt from the tax imposed by this chapter
Corporations exempt from minimum tax
Payment for dependents sixty-five years of age or older or persons with developmental disabilities∀
Computing Idaho taxable income of resident individuals, trusts and estates
Computing Idaho taxable income of part-year or nonresident individuals, trusts and estates
affected business entities — state and local taxation treatment
Computing Idaho taxable income of multistate or unitary corporations
Computing Idaho taxable income of corporations not subject to section 63-3027 , Idaho Code
Water’s-edge election
Election is binding — Treatment of dividends
Presumptions and burdens of proof
Operative dates
Credit for income taxes paid another state
Income tax credit for charitable contributions — Limitation
Income tax credit for capital investment
Income tax credit for certain charitable contributions — Limitation
Tax credit for qualified equipment utilizing postconsumer waste or postindustrial waste
claim of right income repayment adjustments
Credits for research activities conducted in this state — carryforward
Income tax credit for investment in broadband equipment
Tax credit for live organ donation expenses
child TAX CREDIT
income tax credit for employer contributions to idaho college savings program accounts
Idaho Parental Choice Tax Credit
Priority of credits
Persons required to make returns of income
Mandate to compel return
Joint returns
Time for filing income tax returns
Extension of time
Payment of tax
State withholding tax on percentage basis — Withholding, collection and payment of tax
State income tax withholding tax on lottery winnings
Joint power authorization
Revocation and suspension of withholding accounts — Penalties
State withholding tax for farmers
Payment of estimated tax
Pass-through entities — backup withholding
Information returns
Administration
Rules and regulations — Publication of statistics and law
Examination of return and determination of tax
Overpayments
Examination of books and witnesses