Idaho Tax Changes - October 2024

Week Of 10.14.2024

Idaho Extends Deadlines for Victims of Hurricane Helene

The Idaho State Tax Commission is extending deadlines to file and pay taxes for victims of Hurricane Helene. The May 1, 2025, extension applies to all Idaho taxes, including income tax, sales tax, fuels tax, and income withholding tax. (Press Release: Idaho grants tax relief to victims of Hurricane Helene, Idaho State Tax Comm'n., 10/10/2024.)

Who qualifies for relief. For victims in Alabama, the relief postpones tax deadlines that fall from September 22, 2024, through April 30, 2025. For victims in parts of Florida, the relief postpones tax deadlines that fall from September 23, 2024, through April 30, 2025. For victims in Georgia, the relief postpones tax deadlines that fall from September 24, 2024, through April 30, 2025. For victims in North Carolina, South Carolina, and parts of Virginia, the relief postpones tax deadlines that fall from September 25, 2024, through April 30, 2025. For victims in part of Tennessee, the relief postpones tax deadlines that fall from September 26, 2024, through April 30, 2025.

Scope of relief. Idaho is following the extended deadlines the IRS set. Although that includes delaying the October 15, 2024, extended filing deadline for the 2023 income tax returns, the October 15 extension applies only to filing and not paying taxes due. The extended deadline applies to individuals and businesses in the disaster areas, as well as to those whose tax records are located there. Idaho is offering the relief to taxpayers in any area the Federal Emergency Management Agency (FEMA) designates as qualifying for assistance.

How to claim relief. Affected taxpayers should write "HURRICANE HELENE" at the top of their tax return to qualify for the extension. Electronic filers should send an email and include the date the return was e-filed.

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