2005 Idaho Code - 63-3030 — PERSONS REQUIRED TO MAKE RETURNS OF INCOME

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3030.  PERSONS REQUIRED TO MAKE RETURNS OF INCOME. (a) Returns with
respect to taxes measured by income in this chapter shall be made by the
following:
    (1)  Every resident individual required to file a federal return under
    section 6012(a)(1) of the Internal Revenue Code.
    (2)  Any nonresident individual having for the current taxable year a
    gross income from Idaho sources in excess of two thousand five hundred
    dollars ($2,500), or any part-year resident individual having for the
    current taxable year a gross income from  all sources while domiciled in
    or residing in Idaho, and from Idaho sources while not domiciled in and
    not residing in Idaho, which in total are in excess of two thousand five
    hundred dollars ($2,500);
    (3)  Every corporation which is transacting business in this state,
    authorized to transact business in this state or having income
    attributable to this state, unless exempt from the tax imposed in this
    chapter;
    (4)  Every corporation reporting as an S corporation pursuant to Internal
    Revenue Code sections 1361 through 1379 to the federal government, which
    is transacting business in this state, or is authorized to transact
    business in this state. A corporation which is reporting as an S
    corporation to the federal government must report to the state of Idaho as
    an S corporation for and during the same period or periods in which its
    election to report as such a corporation is effective for federal tax
    purposes and must identify itself as an S corporation on its income tax
    return filed with this state;
    (5)  Every estate, the residence of which estate is in Idaho, having a
    gross income of six hundred dollars ($600) or more for the current taxable
    year;
    (6)  Every estate, the residence of which is in a state other than Idaho,
    having a gross income from Idaho sources in excess of six hundred dollars
    ($600);
    (7)  Every trust required to file a federal return under the Internal
    Revenue Code, the residence of which trust is in Idaho, having gross
    income of one hundred dollars ($100) or more for the current taxable year;
    (8)  Every trust required to file a federal return under the Internal
    Revenue Code, the residence of which is in a state other than Idaho,
    having a gross income from Idaho sources in excess of one hundred dollars
    ($100);
    (9)  Every partnership which transacts business in this state. Such return
    shall be a supplemental information return and shall include the names and
    addresses of the persons who would be entitled to share in the net income
    of the partnership if distributed and the amount of the distributive
    share of each person. Such return shall be signed by one (1) of the
    partners.
    (b)  Returns of fiduciaries and receivers:
    (1)  Fiduciaries and receivers shall file returns with the state tax
    commission in accordance with the provisions of section 6012(b) of the
    Internal Revenue Code.