Essential Guide: How to File an Idaho State Tax Return for Tax Year 2013

Filing your state income tax return can feel intimidating, especially when working with an older year’s forms and instructions. For taxpayers in Idaho, understanding the 2013 requirements is essential for anyone who still needs to file a past-due return, correct an earlier filing, or request information from the Idaho State Tax Commission. This guide provides step-by-step instructions designed to simplify the process so residents of the Gem State know precisely what to expect.

Unlike federal taxes, which apply uniformly nationwide, state tax rules vary widely. Idaho collects income tax based on residency and income thresholds, and its rules differ from those in other states. Knowing which forms to use, what income qualifies as taxable, and how to properly claim credits can help avoid interest, penalties, or delays. By walking through the requirements in plain language, this guide ensures taxpayers can approach their obligations clearly and confidently.

This resource is intended for anyone who lived in Idaho during 2013, whether as a full-year resident, part-year resident, or nonresident earning income within the state. It benefits single filers, families, or individuals who may not be familiar with tax rules from that year but still need to file or amend a return. With clear explanations, practical examples, and links to official services, this article will help you complete your 2013 Idaho return accurately and on time.

What Is an Idaho State Tax Return?

An Idaho state tax return is the official form taxpayers use to report their income, deductions, and credits to the Idaho State Tax Commission. While federal taxes are filed with the Internal Revenue Service (IRS), state tax returns ensure that Idaho collects the revenue needed to fund schools, roads, public safety, and other essential services. Filing a return reconciles what you owe versus what was withheld from your paycheck or paid through estimated taxes.

At its core, the Idaho state income tax system follows many of the same principles as federal filing, but with Idaho-specific rules. Residents and part-year residents must report all taxable income, while nonresidents must file if they earned income sourced to Idaho. The state tax structure is progressive, meaning tax rates vary based on income level. This ensures that taxpayers contribute proportionally to their earnings while allowing for exemptions and credits that reduce the overall burden.

A tax return also serves as your official account of activity for that year. By filing, you confirm your income, deductions, and eligibility for tax credits such as the grocery credit or child care credit. Each return reflects laws enacted for that tax year, so using the correct 2013 forms is essential when filing or amending. Filing accurately helps avoid penalties, establishes compliance with state law, and ensures refunds are issued promptly if you overpaid.

In short, filing an Idaho state tax return allows you to:

• Report your taxable income for the year.
• Claim deductions and state-specific tax credits.
• Pay any balance due or request a refund if you overpaid.
• Maintain a complete record with the Idaho State Tax Commission.

Eligibility Criteria

Not every Idaho resident needed to file a state tax return for 2013, but most taxpayers were subject to filing requirements if their income exceeded specific thresholds. These thresholds depended on filing status, age, and residency. Understanding whether you qualify to file is the first step in staying compliant with Idaho law.

2013 Filing Requirements by Status

• Single filers under age 65: Were required to file if their gross income was at least $10,000.
• Single filers age 65 or older: Had to file if their income reached $11,500.
• Married couples filing jointly, both under age 65: Were required to file if their income was $20,000 or more.
• Married couples filing jointly, with one spouse age 65 or older: Had to file if their income was $21,200 or more.
• Married couples filing jointly, aged 65 or older: They must file if their income was at least $22,400.
• Married taxpayers filing separately: Had a much lower threshold; they had to file if their gross income reached $3,900.
• Heads of household under age 65: Were required to file if their income was $12,850 or more.
• Heads of household age 65 or older: Had to file if their income reached $14,350.
• Qualifying widows or widowers with a dependent child under age 65: Were required to file if their income was at least $16,100.
• Qualifying widows or widowers with a dependent child age 65 or older: Had to file if their income was $17,300 or more.

Additional Filing Rules

• Part-year residents: Needed to file if their combined income while living in Idaho, plus Idaho-source income as a nonresident, exceeded $2,500.
• Nonresidents: Had to file if their Idaho-source gross income exceeded $2,500.
• Exceptional cases: Applied where filing was not strictly required but still beneficial. For example, taxpayers below the income threshold could still file to claim a credit or request a refund of Idaho taxes withheld.

Step-by-Step Guide to Applying

Completing your 2013 Idaho state tax return may initially feel overwhelming, but breaking it down into manageable steps makes the process much easier. Whether you are a full-year resident, a part-year resident, or a nonresident with Idaho income, these steps will guide you through filing accurately.

Step 1: Gather Required Documents

Before you begin, collect all documents you’ll need:

• A copy of your completed federal tax return (Form 1040, 1040A, or 1040EZ). Idaho returns start with the federal adjusted gross income.
• All W-2s from employers and 1099s that show Idaho tax withholding.
• Records of estimated tax payments made during 2013.
• Statements for interest, dividends, or other income.
• Provide proof of expenses or deductions if you itemize them.
• Documentation for any credits you plan to claim, such as child care or education.

Having everything ready avoids mistakes and helps you file your return in one sitting.

Step 2: Complete the Return Header

Every Idaho return begins with a header page. Be careful here:

• Enter your legal name, Social Security Number, and current mailing address. If you live in Boise or another Idaho city, confirm your ZIP code is correct.
• If married and filing jointly, include your spouse’s information.
• If you do not have a Social Security Number, note “Form W-7” and attach the federal application for an Individual Taxpayer Identification Number.

Step 3: Determine Filing Status

Your Idaho filing status should match your federal filing status, except for certain exceptions in 2013. For example, same-sex couples who filed jointly at the federal level had to file separately in Idaho that year. Filing status directly affects tax rates, deductions, and credit eligibility, so check carefully before proceeding.

Step 4: Calculate Idaho Income

• Start with your federal adjusted gross income.
• Apply Idaho-specific additions or subtractions using Form 39R. For example, you may add back income from state tax refunds or subtract allowable retirement income.
• This gives you your Idaho taxable income.

Step 5: Determine Deductions and Exemptions

• If you claimed the standard deduction on your federal return, you must do the same on your Idaho return.
• If you itemized federally, you must itemize here as well.
• Exemptions for yourself, your spouse, and dependents must also match your federal filing.

Step 6: Calculate Your Tax

• Use the official tax tables in the 2013 instructions if your taxable income was under $100,000.
• If your taxable income was $100,000 or more, use the calculation worksheets provided at the back of the instruction booklet.
• Don’t forget to add the $10 Permanent Building Fund tax, unless you qualify for an exemption.
• Be careful with calculations—double-check every page before moving forward.

Step 7: Apply Credits

Idaho offers several valuable credits that directly reduce your tax liability:

• Grocery credit: Available to most residents. The amount varies by filing status and age.
• Child care and education credits: These may apply if you have qualifying expenses.
• Business credits: Calculated on Form 44.

Always include supporting documentation and schedules when you claim a credit. Missing paperwork is one of the most common reasons returns are delayed.

Step 8: Assemble and Review Your Return

Before submitting, review your entire return carefully:

• Ensure your federal return is attached.
• Verify that your income, deductions, and credits match across forms.
• Confirm that all schedules are included in proper order.
• Double-check that both spouses have signed the return if filing jointly.
• Keep copies of everything for your records.

This review stage is critical—errors can slow refunds, increase the chance of penalties, or trigger notices from the Commission.

Step 9: Submit and Pay

Finally, decide how you want to file and pay:

• Electronic filing: The fastest method, with fewer errors, immediate confirmation, and quicker refunds. Authorized e-file providers are listed on the Idaho State Tax Commission’s website.
• Paper filing: Mail your return to the address provided in the instructions. Be sure to use correct postage and consider certified mail.

If you owe a balance:

• Use the secure online services portal to pay directly from your bank account.
• Pay the Idaho State Tax Commission with a check or money order.
• If you cannot pay in full, explore payment plan options. The Commission may allow you to spread your liability across monthly installments.

By following these steps carefully, taxpayers in the Gem State can complete their returns accurately and avoid costly mistakes. Taking time to gather documents, apply deductions correctly, and explore credits ensures that you stay compliant while possibly reducing the amount you owe.

What Happens After You Apply

Once you file your 2013 Idaho state tax return, the Idaho State Tax Commission begins processing it. Most taxpayers' timelines and next steps depend on how the return was submitted and whether all information is complete. Understanding what happens after you apply helps prevent confusion and ensures you know when to follow up.

Processing Timeline

• Electronic returns: Typically processed faster, often within two to three weeks. Refunds are usually issued more quickly, especially if direct deposit was requested.
• Paper returns: Paper returns take longer, usually six to eight weeks. If forms are incomplete, unsigned, or missing attachments, processing may extend further.

Notifications and Updates

• Taxpayers who file electronically often receive confirmation immediately that their return was accepted.
• Paper filers will not receive confirmation until processing begins, so keeping copies of everything is essential.
• If the Commission identifies errors, you may receive a notice by mail explaining corrections or requesting additional information.

Refunds, Balances, and Interest

• If you are due a refund, it will be issued either by direct deposit into your account or by check mailed to your address.
• If you owe additional state tax, payment is required by the due date to avoid penalties and interest charges. Interest accrues daily at a rate set by law until the balance is paid in full.
• Taxpayers can track their refund status or balance due using the Idaho State Tax Commission’s refund tracker. This tool requires your Social Security Number and exact refund amount to provide an update.

Managing Next Steps

• Review all notices from the Idaho State Tax Commission carefully and respond promptly.
• Keep proof of payment and all correspondence for at least four years.
• Contact the Commission if you have questions about your filing status or balance.

Payment Options and Requirements

You may owe additional tax when filing your 2013 Idaho state tax return. The Idaho State Tax Commission offers several ways for taxpayers to pay securely, whether online, by mail, or through traditional methods. Choosing the right option depends on convenience, speed, and your preferred form of record keeping.

Electronic Payment Methods

• Online services: Idaho provides a secure payment portal where you can authorize an electronic funds transfer directly from your account. This option is available 24/7 and provides immediate confirmation.
• Credit or debit card: Payments can be made using a card, although processing fees may apply.
• Automatic debit: If you set up a payment plan, the Commission can automatically withdraw the agreed-upon amount from your bank account on scheduled dates.

Traditional Payment Methods

• Check or money order: Make your payment payable to the “Idaho State Tax Commission.” To avoid delays, include your Social Security Number and “2013 Form 40” on the memo line.
• Mailing payments: Send checks along with the appropriate payment voucher. Consider using certified mail to confirm delivery.

Payment Requirements and Deadlines

• Balance due: For calendar-year filers, payment was required by April 15, 2014. Late payments are subject to penalties and interest, which continue to accrue until the full amount is satisfied.
• Estimated payments: Some taxpayers were also required to make estimated payments throughout 2013. These were typically based on income levels and calculated at a set rate.
• Excise considerations: While Idaho does not levy an inheritance tax, it does collect excise taxes on certain items, such as fuel sold by the gallon. These collections are separate from income tax but demonstrate how the state funds public services.

Flexible Arrangements

You may request a payment plan if you cannot pay your balance in full. These plans allow you to spread your liability over several months, provided you stay current on each installment. Contact the Idaho State Tax Commission to discuss available services and avoid harsher collection actions.

Common Mistakes to Avoid

Even with clear instructions, many taxpayers make errors when completing their 2013 Idaho state tax return. These mistakes can delay refunds, create unnecessary penalties, or even result in rejected filings. By reviewing the most common issues ahead of time, you can file with confidence and avoid unnecessary problems.

Frequent Errors to Watch For

• Using the wrong year’s forms: Some taxpayers mistakenly download the current year’s state forms instead of the 2013 versions. Always confirm that every page corresponds to the correct year before you submit.
• Mismatched filing status: Your Idaho return must match your federal return filing status, except in exceptional cases such as 2013 same-sex couples. An incorrect status can change your tax calculation and lead to errors.
• Forgetting required attachments: Every Idaho return must include a complete copy of the federal return and supporting forms for deductions or credits. Missing attachments can cause processing delays.
• Leaving sections blank: Every required field must be filled in, even if the amount is zero. Incomplete forms may be returned as invalid.
• Misreporting taxable income: Taxpayers sometimes overlook Idaho-specific modifications, such as additions or subtractions on Form 39R. This can result in reporting the wrong taxable income subject to Idaho tax.
• Unsigned returns: Idaho requires signatures from all parties responsible for the return. If married and filing jointly, both spouses must sign. An unsigned return is considered invalid.

Avoiding these mistakes saves time and ensures that your return is processed smoothly. Careful review before mailing or submitting electronically is the best safeguard against avoidable errors.

When to Seek Help

Most people can file their 2013 Idaho state tax return independently, but some situations need professional help. Knowing when to ask for help can save you time and stress, whether dealing with missing records, complicated income sources, or notices from the Idaho State Tax Commission.

For official help, taxpayers in Idaho can call the Idaho State Tax Commission directly. The Commission's main office is in Boise, but it has regional offices all over the state to help people in those areas. Staff can help you with questions about forms, deadlines, and available services. The Commission is still dedicated to helping the good people of Idaho with their problems, even though wait times may differ. In addition to official resources, many filers benefit from the expertise of tax professionals. A licensed preparer or enrolled agent can help you:

• Explore deductions and credits you may have overlooked.
• Respond to notices or audits with confidence.
• Set up a payment plan if you cannot pay your full balance immediately.

If you are unsure whether you filed correctly or if you received a letter requesting additional documentation, do not hesitate to contact us. Getting help early can prevent penalties and ensure your return is handled correctly.

Frequently Asked Questions

How long does it take to get approved after filing my 2013 Idaho tax return?

Processing time depends on how you filed. Electronic returns are typically completed within two to three weeks, while paper returns may take six to eight weeks. Refunds are faster with direct deposit. If your return is incomplete or missing forms, expect delays. Always keep copies and use the Idaho State Tax Commission’s services to track status.

Can I apply if I have already owed taxes in past years?

Yes, taxpayers who still owe balances from earlier years can file their 2013 return. However, interest and penalties may apply to unpaid amounts. Filing late still reduces potential legal risks. If you cannot pay everything immediately, request a payment plan from the Commission and arrange automatic withdrawals from your account.

What happens if I miss a payment on my Idaho tax plan?

If you miss a payment, interest will continue to accrue, and your plan could be canceled. The Commission may issue collection notices or garnish wages if balances remain unpaid. Tap into available payment services like automatic debit or reminders to avoid this. Contact the Commission immediately if you expect difficulty making future payments.

Can I change or cancel my Idaho payment plan later?

Yes, but you must contact the Idaho State Tax Commission directly. Plans can be modified if your income or circumstances change. In some cases, the Commission may ask for supporting documents. If canceled, the full balance becomes due. Always explore options before stopping payments to prevent additional penalties or enforcement action.

Does Idaho have an inheritance tax like some other states?

No, Idaho does not impose an inheritance tax, which distinguishes it from certain other states. However, federal estate tax rules may still apply depending on the estate's value. Taxpayers should be aware of these differences when comparing Idaho’s system to the rest of the country and should consult professionals for estate planning guidance.

Do I still need to file my federal return if I set up an Idaho plan?

Yes, filing a state tax return does not replace your obligation to file your federal return. The two systems work together but remain separate. Failure to file federally can affect your Idaho return because the state calculation begins with federal adjusted gross income. Always complete both returns to stay compliant and avoid errors.

How can I stay updated about changes to Idaho taxes?

The official website of the Idaho State Tax Commission is always getting new forms, deadlines, and advice. You can sign up for newsletters or updates on the site to stay up-to-date. Tax experts can also give you useful information. Taxpayers can learn more by looking at official publications, announcements, and FAQs to ensure they follow the most up-to-date laws and rules.