Idaho | Personal Tax Extension | Form 51 | Estimated Payment of Individual Income Tax

Modified on Wed, 12 Apr, 2023 at 5:20 AM

State Abbreviation	ID
State Name	Idaho
Extension Status	Approved Automatically
Return Due Date	April 18, 2023
Extended Due Date	October 16, 2023
Other Information	Idaho provides an automatic extension to October 16th. At least 90% of the current year net tax liability OR 100% of the prior year's tax liability must be paid by the return due date to avoid a late payment penalty.
Online Payment	Idaho \| Online Tax Extension Payment
Payment Voucher Title	Form 51, Estimated Payment of Individual Income Tax
State Payment Agency	Idaho State Tax Commission
Mailing Address with Payment	Idaho State Tax Commission P.O. Box 83784 Boise, ID 83707-3784
Online Payment Options \| Credit Card	There is no fee when paying by ACH Debit. If paying by credit card or e-check, a third-party provider will charge a convenience fee. American Express, Discover, Master-Card, and Visa are accepted. To make credit/debit card, e-check, and ACH Debit payments go to: www.tax.idaho.gov/epay.
Online Payment Options \| ACH Debit	There is no fee when paying by ACH Debit. If paying by credit card or e-check, a third-party provider will charge a convenience fee. American Express, Discover, Master-Card, and Visa are accepted. To make credit/debit card, e-check, and ACH Debit payments go to: www.tax.idaho.gov/epay.
Failure to File Penalties	Greater of $10 or 5% of unpaid tax per month, not to exceed 25% when combined with penalties for: • failure to pay; • negligence; and • substantial understatement.
Failure to Pay Penalties	Greater of $10 or 0.5% of unpaid tax per month not to exceed 25% when combined with penalties for: • failure to file; • negligence; and • substantial understatement.