Idaho Estate Taxes

The Idaho estate tax is designed to absorb the federal estate tax credit for state death taxes. No additional estate tax is imposed.

Returns. If an estate is subject to the Idaho estate tax, the estate's personal representative must file an Idaho estate tax return (Form 33) and a copy of the federal return with the Idaho State Tax Commission within the time required for filing the federal return (usually within nine months of a decedent's death). An extension for filing the federal return will automatically extend the due date for filing the state return, provided the Commission gets a copy of the extension within 30 days of issuance. The Commission may also grant an extension for good cause.

Any Idaho estate taxes owed are due at the same time the return is filed. If the Commission grants a payment extension, interest is charged on any unpaid balance. Any taxes owed, plus interest, must be paid within 14 years from the date the tax was due. Also, if the final determination of federal estate taxes due creates a deficiency in state taxes paid, the estate's personal representative has 60 days to give the Commission written notice of the deficiency and pay any additional state tax owed.

Generation-skipping transfer tax. Idaho does not impose this type of tax.