Idaho Code
Idaho Code § 63-3030 (2026)
Persons required to make returns of income.
✓ current as of May 2026
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Persons required to make returns of income.
(a) Returns with respect to taxes measured by income in this chapter shall be made by the following:
(1) Every resident individual required to file a federal return under section 6012(a)(1) of the Internal Revenue Code.
(2) Any nonresident individual having for the current taxable year a gross income from Idaho sources in excess of two thousand five hundred dollars ($2,500), or any part-year resident individual having for the current taxable year a gross income from all sources while domiciled in or residing in Idaho, and from Idaho sources while not domiciled in and not residing in Idaho, which in total are in excess of two thousand five hundred dollars ($2,500);
(3) Every corporation which is transacting business in this state, authorized to transact business in this state or having income attributable to this state, unless exempt from the tax imposed in this chapter;
(4) Every corporation reporting as an S corporation pursuant to Internal Revenue Code sections 1361 through 1379 to the federal government, which is transacting business in this state, or is authorized to transact business in this state. A corporation which is reporting as an S corporation to the federal government must report to the state of Idaho as an S corporation for and during the same period or periods in which its election to report as such a corporation is effective for federal tax purposes and must identify itself as an S corporation on its income tax return filed with this state;
(5) Every estate, the residence of which estate is in Idaho, having a gross income of six hundred dollars ($600) or more for the current taxable year;
(6) Every estate, the residence of which is in a state other than Idaho, having a gross income from Idaho sources in excess of six hundred dollars ($600);
(7) Every trust required to file a federal return under the Internal Revenue Code, the residence of which trust is in Idaho, having gross income of one hundred dollars ($100) or more for the current taxable year;
(8) Every trust required to file a federal return under the Internal Revenue Code, the residence of which is in a state other than Idaho, having a gross income from Idaho sources in excess of one hundred dollars ($100);
(9) Every partnership which transacts business in this state. Such return shall be a supplemental information return and shall include the names and addresses of the persons who would be entitled to share in the net income of the partnership if distributed and the amount of the distributive share of each person. Such return shall be signed by one (1) of the partners.
(b) Returns of fiduciaries and receivers:
(1) Fiduciaries and receivers shall file returns with the state tax commission in accordance with the provisions of section 6012(b) of the Internal Revenue Code.
Notes of Decisions
Cited in 8
cases, 1984–2013 · leading case: Blangers v. Dept. of Revenue & Taxation, 763 P.2d 1052 (Idaho 1988).
Blangers v. Dept. of Revenue & Taxation, 763 P.2d 1052 (Idaho 1988). “Second, the opinion fails to consider Idaho Code § 63-3030 which provides that no tax shall be levied on nonresidents until the total Idaho source income exceeds specified minimum levels.”
State v. Gilbert, 736 P.2d 857 (Idaho Ct. App. 1987). “The obligation to *810 file a state income tax return, and to pay the tax, is set forth in I.C. § 63-3030. This obligation devolves upon all persons who have received a minimum level of “taxable” income, as defined in part by I.”
Preston v. Idaho State Tax Comm'n, 960 P.2d 185 (Idaho 1998). “The version of I.C. § 63-3030 in effect during the years at issue provided that every non-resident individual who was entitled to file a joint individual federal income tax return, and whose gross income from Idaho sources, combined with the gross income from Idaho sources of…”
Bills v. State, Dept. of Revenue & Taxation, 714 P.2d 82 (Idaho Ct. App. 1986). “See I.C. § 63-3030 (am. 1973, ch. 100, § 1, at 169; am.”
Idaho State Tax Comm'n v. Peterson, 688 P.2d 1165 (Idaho 1984). “The Idaho State Tax Commission notified defendant of the requirement under I.C. §§ 63-3030 and 63-3032 that he report his income, and of the criminal consequences of not doing so.”
State Tax Comm'n v. Grunsted (Idaho Ct. App. 2013). “First, the above code section merely governs some of the specifics of withholding taxes on employee wages; it does not concern the general liability for income taxes. Additionally, the courts have interpreted the statute to mean that any wage earner is an employee for purposes…”
Idaho State Tax Comm'n v. Beacom, 961 P.2d 660 (Idaho Ct. App. 1998). “Idaho Code Section 63-3030(a) specified that “[r]eturns with respect to taxes measured by income in this act shall be made” by various persons and entities, including resident individuals having a gross income exceeding a specified amount.”
State v. Gibson, 760 P.2d 1187 (Idaho Ct. App. 1988). “§ 63-3030. The tax form must be filed with the Idaho Tax Commission on or before a deadline date — which, for most taxpayers, is the 15th day of April following the close of the calendar year.”
— Idaho Code § 63-3030(a) — 1 case
Idaho State Tax Comm'n v. Beacom, 961 P.2d 660 (Idaho Ct. App. 1998). “Idaho Code Section 63-3030(a) specified that “[r]eturns with respect to taxes measured by income in this act shall be made” by various persons and entities, including resident individuals having a gross income exceeding a specified amount.”
— Idaho Code § 63-3030(a)(l)(A) — 1 case
Idaho State Tax Comm'n v. Peterson, 688 P.2d 1165 (Idaho 1984). “The Idaho State Tax Commission notified defendant of the requirement under I.C. §§ 63-3030 and 63-3032 that he report his income, and of the criminal consequences of not doing so.”
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