TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3033.  Extension of time. (a) Taxpayers shall have an automatic extension of time for filing any return, declaration, statement or other document required by this chapter for a period of six (6) months if on or before the unextended due date the taxpayer has paid at least eighty percent (80%) of the total tax due on the income tax return when it is filed, or the total tax due on the income tax return for the prior year if a return was filed for the prior year.

(b)  If, on the unextended due date, the payment required to meet the provisions of subsection (a) of this section, after consideration of any previous credits or payments applicable to the return, is fifty dollars ($50.00) or less, such payment shall not be required in order to qualify for the extension. However, interest shall accrue as provided in subsection (g) of this section. Payment of any balance of tax is due on the earlier of the extended due date or the date the return is filed.

(c)  Taxpayers residing outside any of the United States and Puerto Rico (including persons in military or naval service) shall have an automatic extension of time within which to file income tax returns with this state for a period which shall expire on the fifteenth day of the sixth month following the close of their taxable year.

(d)  Individuals who are entitled to extensions for filing federal income tax returns as a result of the application of the provisions of sections 911 and 7508 of the Internal Revenue Code, shall be entitled to extensions of time for the same period for filing income tax returns with the state of Idaho subject to the requirements imposed in implementation of the indicated sections.

(e)  Any taxpayer entitled to an extension under subsection (c) or (d) of this section shall attach a statement to his return claiming his right to the extension.

(f)  If the amount of payment made under subsection (a) of this section is less than eighty percent (80%) of the total tax due under the provisions of this chapter and is less than the amount of the total tax due on the income tax return for the prior year, except as permitted by subsection (b) of this section, a penalty may be applied to the total of the balance due unless reasonable cause can be established. The penalty shall be:

(1)  If the taxes for the taxable year are paid on or before the extended due date, two percent (2%) per month from the original due date to the date of payment.

(2)  If the taxes for the taxable year are not paid on or before the extended due date, the penalty provided in section 63-3046(c), Idaho Code, from the original due date.

(g)  In all cases of an extension of time in which to file any return, except for those related to section 7508 of the Internal Revenue Code, interest shall be paid on any tax due from the original due date to date of payment at the rate provided in section 63-3045, Idaho Code. For an individual entitled to an extension of time allowed by subsection (d) of this section and section 7508 of the Internal Revenue Code, interest shall be paid on any tax due from the extended due date allowed in subsection (d) of this section to the date of payment.

History:

[63-3033, added 1959, ch. 299, sec. 33, p. 613; am. 1965, ch. 316, sec. 5, p. 880; am. 1969, ch. 319, sec. 11, p. 982; am. 1976, ch. 77, sec. 1, p. 249; am. 1976, ch. 270, sec. 1, p. 913; am. 1980, ch. 5, sec. 1, p. 10; am. 1981. ch. 290, sec. 3, p. 598; am. 1992, ch. 49, sec. 2, p. 151; am. 1993, ch. 3, sec. 5, p. 14; am. 1997, ch. 57, sec. 10, p. 102; am. 1998, ch. 54, sec. 1, p. 207; am. 1999, ch. 34, sec. 1, p. 71; am. 2001, ch. 53, sec. 1, p. 95; am. 2005, ch. 23, sec. 5, p. 69; am. 2006, ch. 56, sec. 1, p. 166; am. 2011, ch. 45, sec. 1, p. 102; am. 2014, ch. 9, sec. 3, p. 12.]