Idaho State Tax Commission
Boise, Idaho — Can’t file your 2021 Idaho tax return by the April 18 deadline? Pay enough of your total tax due by April 18 and you can get an automatic six-month extension.
To qualify, you must pay one of the following:
* 80% of the estimated tax you owe for 2021
* 100% of the total tax reported on your 2020 tax return (if you filed a return)
An automatic extension means you don’t need to send in a written request. But an extension of time to file your return is not an extension of time to pay your tax. With a valid extension, you can avoid a late-filing penalty, but you’ll owe 3% annual interest on any tax you owe after April 18 until you pay it.
To see if you qualify for an extension, complete the spreadsheet on Idaho Form 51 (https://tax.idaho.gov/s-resul
To make a payment and avoid a deposit penalty, do one of the following:
* Mail Form 51 with your check or money order.
*Make payment online through the Idaho State Tax Commission website. See the E-Pay page at tax.idaho.gov/epay (https://tax.idaho.gov/i-1042.
* Make a payment at any Tax Commission office (https://tax.idaho.gov/i-1137.
If you qualify for a filing extension, you must file your Idaho tax return and pay any taxes still owing by October 17.