Idaho Income Tax Forms Rates & Services

Most of Idaho’s tax revenue comes from three sources: property tax, income tax, and sales and use tax. The Idaho State Tax Commission collects income tax and sales and use tax, whereas the property taxes are enforced and collected by the county where the property is located.

Personal income tax is graduated, depending on income, so higher earnings are taxed at a higher rate. For 2006, the first $1,198 of taxable income is taxed at 1.6%; the next $1,198 is taxed at 3.6%, etc. Idaho residents are taxed on their total income, regardless of where the income was generated.

An enrolled member of a federally recognized Native American tribe, who lives on a federally recognized Reservation, is not taxed on income earned within the Reservation. However, income acquired outside of the Reservation is not considered to be exempt. In addition, income that is generated within a federally recognized Native American Reservation by an individual who is not an enrolled member of the tribe or reservation is not considered to be exempt.

Other Helpful Links:
Idaho State Tax Commission: http://tax.idaho.gov/index.html
Idaho Tax Forms: http://tax.idaho.gov/forms.htm
State Tax Commission Frequently Asked Questions: http://tax.idaho.gov/questions.htm
Internal Revenue Service: http://www.irs.gov/