IDAPA 35.01.01.800 — VALID INCOME TAX RETURNS (RULE 800)

Section 63-3030, Idaho Code
01.
Requirements of a Valid Income Tax Return. In addition to the requirements set forth in IDAPA
35.02.01, "Tax Commission Administration and Enforcement Rules," Rule 150, an income tax return is to meet the
requirements set forth in this rule. Those that fail to meet these requirements are invalid. They may be rejected and
returned to the taxpayer to be completed according to these requirements and resubmitted to the Tax Commission. A
taxpayer who does not file a valid income tax return is considered to have filed no return.
(4-6-23)
02.
Copy of Federal Return Required. A taxpayer is to include with the Idaho return a complete copy
of the federal income tax return including all forms, schedules and attachments.
(4-6-23)
03.
Verification of Idaho Income Tax Withheld. A taxpayer who files an Idaho individual income tax
return that is submitted on paper and reports Idaho income tax withheld is to attach appropriate Forms W-2 and 1099
and other information forms that verify the amount of the Idaho income tax withheld and claimed on the Idaho
income tax return. Returns filed electronically is to include the W-2 and 1099 information in the electronic record
transmitted.
(4-6-23)