Payments
The taxpayer can make their check or money order payable to the Idaho State Tax Commission and attach it to payment voucher. OLTPRO ill generate this form for your convenience if the taxpayer owes. The taxpayer should write your social security number on the check, cashier's check or money order.
The Idaho State Tax Commission accepts Mastercard and Visa credit and debit cards for payment of taxes. To pay by credit card, complete and attach Form CCV, Credit Card Payment Voucher; visit the Idaho Web site at www2.state.id.us/tax and click on the "Electronic Payments" button; or call (800) 972-7660. You may also make credit card payments in person at any Tax Commission office.
Penalties
Penalties may be imposed on the tax due as follows:
- 0.5% per month or fraction of a month to a maximum of 25% for failure to pay the tax due (if return is filed)
- 2% per month or fraction of a month for failure to meet the extension criteria (the return must be filed and the taxes paid by the extended due date)
- 5% per month or fraction of a month to a maximum of 25% for failure to file the return timely
- 5% for negligence or disregard of rules
- 10% for substantial understatement of tax
- 50% for filing a false or fraudulent return
The minimum penalty is $10.