Idaho · Regulations
Chapter 35.01.01 — Income Tax Administrative Rules
127 sections
127 sections
- IDAPA 35.01.01.000Legal Authority
- IDAPA 35.01.01.001Scope
- IDAPA 35.01.01.002Incorporation By Reference (Rule 002)
- IDAPA 35.01.01.010Definitions (Rule 010)
- IDAPA 35.01.01.015Internal Revenue Code (Rule 015)
- IDAPA 35.01.01.016Idaho Gross Income (Rule 016)
- IDAPA 35.01.01.025Taxable Year And Accounting Period (Rule 025)
- IDAPA 35.01.01.030Resident (Rule 030)
- IDAPA 35.01.01.031Aliens (Rule 031)
- IDAPA 35.01.01.032Members Of The Uniformed Services (Rule 032)
- IDAPA 35.01.01.033American Indians (Rule 033)
- IDAPA 35.01.01.034Estate -- Residency Status (Rule 034)
- IDAPA 35.01.01.040Part-Year Resident (Rule 040)
- IDAPA 35.01.01.045Nonresident (Rule 045)
- IDAPA 35.01.01.075Tax On Individuals, Estates, And Trusts (Rule 075)
- IDAPA 35.01.01.078Tax On Trusts -- Electing Small Business Trusts (Rule 078)
- IDAPA 35.01.01.115Interest Expense Offset Related To Tax-Exempt Interest Income (Rule 115)
- IDAPA 35.01.01.128Idaho Adjustments -- Pass-Through Entities (Rule 128)
- IDAPA 35.01.01.130Deduction Of Certain Retirement Benefits (Rule 130)
- IDAPA 35.01.01.140Deduction For Energy Efficiency Upgrades (Rule 140)
- IDAPA 35.01.01.150Deduction For Alternative Energy Devices (Rule 150)
- IDAPA 35.01.01.170Idaho Capital Gains Deduction -- In General (Rule 170)
- IDAPA 35.01.01.171Idaho Capital Gains Deduction -- Qualified Property (Rule 171)
- IDAPA 35.01.01.172Idaho Capital Gains Deduction -- Revenue-Producing Enterprise (Rule 172)
- IDAPA 35.01.01.173Idaho Capital Gains Deduction -- Pass-Through Entities (Rule 173)
- IDAPA 35.01.01.180Deduction For Donation Of Technological Equipment (Rule 180)
- IDAPA 35.01.01.185Adoption Expenses (Rule 185)
- IDAPA 35.01.01.190Idaho Medical Savings Accounts (Rule 190)
- IDAPA 35.01.01.193Health Insurance Costs And Long-Term Care Insurance (Rule 193)
- IDAPA 35.01.01.195Loss Recoveries (Rule 195)
- IDAPA 35.01.01.200Net Operating Loss -- Corporations (Rule 200)
- IDAPA 35.01.01.201Net Operating Loss Carrybacks And Carryovers (Rule 201)
- IDAPA 35.01.01.264Income From Real And Tangible Personal Property (Rule 264)
- IDAPA 35.01.01.265Sole Proprietorships Operating Within And Without Idaho (Rule 265)
- IDAPA 35.01.01.271Idaho Compensation: Stock Options (Rule 271)
- IDAPA 35.01.01.272Idaho Compensation: Severance Pay (Rule 272)
- IDAPA 35.01.01.273Idaho Compensation: Unemployment Compensation (Rule 273)
- IDAPA 35.01.01.280Partnerships Operating Within And Without Idaho (Rule 280)
- IDAPA 35.01.01.285S Corporations (Rule 285)
- IDAPA 35.01.01.286S Corporations Operating Within And Without Idaho (Rule 286)
- IDAPA 35.01.01.300Tax On Corporations (Rule 300)
- IDAPA 35.01.01.310Apportionment Elections For Multistate Corporations (Rule 310)
- IDAPA 35.01.01.320Application Of Multistate Rules (Rule 320)
- IDAPA 35.01.01.325Definitions For Purposes Of Multistate Rules (Rule 325)
- IDAPA 35.01.01.335Nonapportionable Income (Rule 335)
- IDAPA 35.01.01.350Proration Of Deductions (Rule 350)
- IDAPA 35.01.01.355Application Of Section 63-3027 -- Apportionment (Rule 355)
- IDAPA 35.01.01.360Application Of Section 63-3027 -- Combined Report (Rule 360)
- IDAPA 35.01.01.365Use Of The Combined Report (Rule 365)
- IDAPA 35.01.01.370Application Of Section 63-3027 -- Allocation (Rule 370)
- IDAPA 35.01.01.375Consistency And Uniformity In Reporting (Rule 375)
- IDAPA 35.01.01.385Taxable In Another State: In General (Rule 385)
- IDAPA 35.01.01.390Taxable In Another State: When A Taxpayer Is Subject To Tax (Rule 390)
- IDAPA 35.01.01.450Apportionment Formula (Rule 450)
- IDAPA 35.01.01.460Property Factor: In General (Rule 460)
- IDAPA 35.01.01.470Property Factor: Consistency In Reporting (Rule 470)
- IDAPA 35.01.01.475Property Factor: Numerator (Rule 475)
- IDAPA 35.01.01.480Property Factor: Valuation Of Owned Property (Rule 480)
- IDAPA 35.01.01.485Property Factor: Valuation Of Rented Property (Rule 485)
- IDAPA 35.01.01.490Property Factor: Averaging Property Values (Rule 490)
- IDAPA 35.01.01.500Payroll Factor: In General (Rule 500)
- IDAPA 35.01.01.505Payroll Factor: Denominator (Rule 505)
- IDAPA 35.01.01.510Payroll Factor: Numerator (Rule 510)
- IDAPA 35.01.01.515Payroll Factor: Compensation Paid In Idaho (Rule 515)
- IDAPA 35.01.01.525Sales Factor: In General (Rule 525)
- IDAPA 35.01.01.530Sales Factor: Denominator (Rule 530)
- IDAPA 35.01.01.535Sales Factor: Numerator (Rule 535)
- IDAPA 35.01.01.540Sales Factor: Sales Of Tangible Personal Property In Idaho (Rule 540)
- IDAPA 35.01.01.548Sales Factor: Sale Of A Service (Rule 548)
- IDAPA 35.01.01.549Sales Factor: License Or Lease Or Intangible Property (Rule 549)
- IDAPA 35.01.01.550Sales Factor: Sale Of Intangible Property (Rule 550)
- IDAPA 35.01.01.551Sales Factor: Special Rules (Rule 551)
- IDAPA 35.01.01.560Special Rules (Rule 560)
- IDAPA 35.01.01.565Special Rules: Property Factor (Rule 565)
- IDAPA 35.01.01.570Special Rules: Sales Factor (Rule 570)
- IDAPA 35.01.01.580Special Rules: Special Industries (Rule 580)
- IDAPA 35.01.01.582Special Rules: Financial Institutions (Rule 582)
- IDAPA 35.01.01.585Exceptions To Apportionment Formula: Separate Accounting (Rule 585)
- IDAPA 35.01.01.600Entities Included In A Combined Report (Rule 600)
- IDAPA 35.01.01.605Elements Of A Worldwide Combined Report (Rule 605)
- IDAPA 35.01.01.640Water's Edge: Making The Election (Rule 640)
- IDAPA 35.01.01.641Water's Edge: Elements Of A Combined Report (Rule 641)
- IDAPA 35.01.01.642Water’s Edge: Legal And Procedural Requirements (Rule 642)
- IDAPA 35.01.01.643Water’s Edge: Change Of Election (Rule 643)
- IDAPA 35.01.01.644Water’s Edge: Disregarding The Election (Rule 644)
- IDAPA 35.01.01.645Water’s Edge: Treatment Of Dividends (Rule 645)
- IDAPA 35.01.01.646Water’s Edge: Domestic Disclosure Spreadsheet (Rule 646)
- IDAPA 35.01.01.710Idaho Investment Tax Credit: In General (Rule 710)
- IDAPA 35.01.01.711Idaho Investment Tax Credit: Taxpayers Entitled To The Credit (Rule 711)
- IDAPA 35.01.01.715Idaho Investment Tax Credit: Recapture (Rule 715)
- IDAPA 35.01.01.716Idaho Investment Tax Credit: Record-Keeping Requirements (Rule 716)
- IDAPA 35.01.01.719Idaho Investment Tax Credit: Property Tax Exemption In Lieu Of (Rule 719)
- IDAPA 35.01.01.720Credit For Idaho Research Activities: In General (Rule 720)
- IDAPA 35.01.01.721Credit For Idaho Research Activities: Elections (Rule 721)
- IDAPA 35.01.01.750Broadband Equipment Investment Credit: In General (Rule 750)
- IDAPA 35.01.01.771Grocery Credit: Taxable Years Beginning After December 31, 2007 (Rule 771)
- IDAPA 35.01.01.775Credit For Live Organ Donation Expenses (Rule 775)
- IDAPA 35.01.01.785Credits: Pass-Through Entities (Rule 785)
- IDAPA 35.01.01.790Transfer Of Credit: In General (Rule 790)
- IDAPA 35.01.01.791Transfer Of Credit: Notification Of Intended Transfer (Rule 791)