IDAPA 35.01.01.646 — WATER'S EDGE: DOMESTIC DISCLOSURE SPREADSHEET (RULE 646)

Section 63-3027E, Idaho Code
01.
Filing Requirements. The domestic disclosure spreadsheet required by Section 63-3027E(b),
Idaho Code, must be filed no later than six (6) months after filing the original return unless the taxpayer makes a
declaration to forego the filing of the spreadsheet. The declaration is made on a year-by-year basis.
(4-6-23)
02.
Spreadsheet Information. The spreadsheet information must be submitted using the forms
contained in the Tax Commission's "Idaho Water's Edge Election Pamphlet" or on identically formatted forms that
disclose the same information.
(4-6-23)