Idaho I Business Tax Extensions I S Corporations

Modified on Tue, 21 Jan at 3:37 PM

State Name	Idaho
Business Entity Type	S-Corporations
Extension Status	Approved Automatically
Return Due Date	April 15, 2025
Extended Due Date	October 15, 2025
Other Information	Idaho grants you an automatic 6-month extension to file your business tax return. The extension is NOT an extension to pay any taxes you may have due. Tax payments are due by the original return due date. To avoid a penalty, tax payments must be at least 80% of the current year’s tax liability or 100% of the prior year’s tax liability.
Online Payment	Idaho \| Online Tax Extension Payment
Payment Voucher Form	Form 41ES \| Voucher Estimated Tax Payment/Extension of Time Payment Business 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
Failure to File Penalties	Greater of $10 or 5% per month, not to exceed 25% when combined with penalties for: failure to pay; substantial understatement; and negligence.
Failure to Pay Penalties	0.5% of tax per month, not to exceed 25% when combined with penalties imposed for: failure to file; substantial understatement; and negligence.