Idaho Statutes

Code Section
63-3001, et seq.

Who is Required to File
Resident individuals, estates and trusts with taxable income and nonresident or part-year resident individuals, estates and trusts from Idaho sources; Partnerships are not taxable

Rate
First $1,000, 1.6%; Next $1,000, 3.6%; Next $1,000, 4.1%; Next $1,000, 5.1%; Next $1,000, 6.1%; Next $2,500, 7.1%; Next $12,500, 7.4%; Over $20,000, 7.8%; plus $10 excise tax

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes


Inside Idaho Statutes