Idaho Code
Idaho Code

Idaho Code § 63-3027A (2026)

Computing Idaho taxable income of corporations not subject to section <a class="idcode-link" href="https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3027">63-3027</a>, Idaho Code. 

✓ current as of May 2026
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Computing Idaho taxable income of corporations not subject to section <a class="idcode-link" href="https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3027">63-3027</a>, Idaho Code. 

The Idaho taxable income of any corporation transacting business in this state which is not subject to the provisions of section 63-3027, Idaho Code, shall be computed by making appropriate adjustments under the provisions of section 63-3022, Idaho Code, to the taxable income of the taxpayer.

Notes of Decisions
Cited in 4 cases, 1988–1998 · leading case: Moses v. Idaho State Tax Comm'n, 799 P.2d 964 (Idaho 1990).
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Moses v. Idaho State Tax Comm'n, 799 P.2d 964 (Idaho 1990). · cites it 34× “In 1985, the Idaho Legislature amended I.C. § 63-3027A. The taxpayers contend that the 1985 version of I.”
Blangers v. Dept. of Revenue & Taxation, 763 P.2d 1052 (Idaho 1988). · cites it 32× “Despite periodic amendments by the legislature of I.C. § 63-3027A since 1976, this statute has continued to provide for the determination of the taxable income of a part-year or nonresident individual.”
Preston v. Idaho State Tax Comm'n, 960 P.2d 185 (Idaho 1998). · cites it 17× “§ 63-3027 to nonresident individuals, and that those individuals must compute their tax liability under I.C. § 63-3027A and IDAPA 35.01.27. According to the Commission, a nonresident individual may take into account income and losses from a partnership, corporation or other…”
Pratt v. State Tax Comm'n, 920 P.2d 400 (Idaho 1996). · cites it 5× “I.C. § 63-3027A(b) requires that a part-year Idaho resident must pay taxes on taxable income from all sources received during that part of the taxable year he or she is domiciled 1 in Idaho.”
— Idaho Code § 63-3027A(b) — 1 case
Pratt v. State Tax Comm'n, 920 P.2d 400 (Idaho 1996). “I.C. § 63-3027A(b) requires that a part-year Idaho resident must pay taxes on taxable income from all sources received during that part of the taxable year he or she is domiciled 1 in Idaho.”
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