If your taxable income or tax credits change because of an audit, you must send written notice including an amended return to the Tax Commission within 120 days of the final determination. Include copies of all federal and/or state schedules. If you owe additional Idaho tax and don’t send written notice within 120 days of the final federal determination, we apply a 5% negligence penalty. We charge interest on any tax due. If the final determination results in an Idaho refund, you must file an amended Idaho income tax return with the written notice. If the statute of limitations is closed, you have one year from the date of the final determination to file for the refund.
If your original return was filed with OLT, there is no fee to amend the ID return. You must print and mail the state documents once completed.
On the summary page for the filed and accepted returns, please select to amend the federal return (typically you must amend the federal prior to the state). After completing the federal amended, then select to amend the state return.