Notice Of Adjustment Of Federal Tax Liability (Rule 890)

Section 63-3069, Idaho Code 01. Written Notice. (4-6-23) a. Written notice will include copies of all Revenue Agents’ reports, and any other documents and schedules required to clarify the adjustments to taxable income. If the final determination results in a refund of state taxes, an amended Idaho income tax return must accompany the written notice to be a valid claim for refund. (4-6-23) b. Written notice included with an income tax return for a year or years other than the year subject to the federal adjustment does not constitute the required notification. (4-6-23)