IDAPA 35.01.01.824 — CORPORATE ESTIMATED PAYMENTS: MISCELLANEOUS PROVISIONS (RULE 824)

Section 63-3036A, Idaho Code
01.
Unitary Groups Filing Group Returns.
(4-6-23)
a.
Each corporation included in a group return that is required to make estimated payments separately
computes its estimated tax.
(4-6-23)
b.
Estimated payments is to be made using the name and the federal employer identification number
of the corporation whose name will be on the Idaho corporate income tax return.
(4-6-23)
02.
S Corporations. An S corporation is subject to Section 63-3036A, Idaho Code, limited to its tax on
net recognized built-in gains, excess net passive income and from recapture of Idaho income tax credits.
(4-6-23)
03.
Tax-Exempt Organizations. A tax-exempt organization is subject to Section 63-3036A, Idaho
Code, limited to its tax on unrelated business income.
(4-6-23)