Idaho Admin. Code r. 35.02.01.150

Current through September 2, 2024

Section 35.02.01.150 - REQUIREMENTS OF A VALID TAX RETURN

Section 63-3076(5), Idaho Code

01.In General. All tax returns filed with the Tax Commission shall be complete and include attached copies of all pertinent schedules or computations.

02.Supporting Computations and Schedules. The results of supporting computations shall be carried forward to applicable lines on the tax forms. A statement referencing an attached schedule is not acceptable if the taxpayer does not enter the necessary information from the attachments on the tax form. For purposes of this subsection, a return shall be deemed valid if the Tax Commission does not reject the return by mailing it back to the taxpayer.

03.Information to Compute Tax. A return that does not provide sufficient financial information to compute a tax liability is not a valid tax return.

04.Accuracy and Required Information. A return need not be totally accurate to be a valid return. However, for the return to be valid it must:

a. Be identified as a return;

b. Be filed using the proper form prescribed by the Tax Commission;

c. Include the taxpayer's social security number, federal employer identification number, or Internal Revenue Service processing number;

d. Include the taxpayer's name and address;

e. Include the taxpayer's Idaho permit or license number, if applicable;

f. Identify the reporting or tax period;

g. Contain a computation of the tax liability and sufficient supporting information to show how the taxpayer reached that result; and

h. Reflect the taxpayer's honest and genuine effort to satisfy the requirements of the law. For purposes of determining if these requirements are met, documents that contain the following are clearly insufficient:

i. Broad unspecified constitutional claims;

ii. Unsupported statements that claim no Idaho activity or income exists; and

iii. Language that demonstrates a protest against the tax law or its administration.

05.Signing of Returns. Paper Returns. The taxpayer or an authorized officer or representative shall manually sign the tax return. Both spouses shall sign a joint return. If a taxpayer is deceased or cannot sign his name, a duly authorized person, such as a surviving spouse, executor, administrator or person holding power of attorney may sign the return, indicating his status or relationship. If a taxpayer signs with an X, a witness shall attest his mark. The signature of the taxpayer constitutes a written declaration of the return's accuracy.

06.Reproduced and Substitute Forms. Any reproduced or substitute form or schedule must meet the requirements of the Tax Commission's original form.

a. Specific instructions for substitute forms are available on request from the Tax Commission. The use of substitute forms requires prior approval of the Tax Commission. The Tax Commission may reject nonapproved forms.

b. Reproduced forms and photocopies of official Tax Commission forms are acceptable if the weight and size of the paper are comparable to that used in the official forms. These forms and schedules must be sufficiently legible so they may be reproduced.

Idaho Admin. Code r. 35.02.01.150

Effective March 15, 2022