Prepare Form 51 extension
Use the
IDExt
screen in the Payments
folder to generate the Form 51 payment voucher. The Idaho State Tax Commission waives certain late penalties if the taxpayer meets certain requirements. Unlike some states, to waive certain penalties, Idaho doesn't need you to file an extension request if the taxpayer has already paid 80 percent of the current year tax liability, or 100 percent of prior year tax liability by the original due date. However, the Idaho State Tax Commission doesn't have an extension request form. Instead, the Idaho State Tax Commission gives Form 51 solely for use as a payment voucher.Details on Form 51 payment voucher and criteria
- Idaho doesn't have an extension request. Filing federal Form 4868 for Idaho purposes has no effect on the calculation of penalties.
- The Idaho State Tax Commission doesn't accept Form 51 without payments.
- The Idaho State Tax Commission doesn't accept e-filed Form 51 payments for extension.
- The Idaho State Tax Commission does give a means for taxpayers to make payments online or via telephone.
Taxpayers who don't pay all of their income tax by the original return due date are generally subject to a late penalty. However, the Idaho State Tax Commission waives certain late penalties on the unpaid balance of tax that's due as of April 18, 2023, if the taxpayer meets the following criteria:
- The taxpayer pays at least 80 percent of the current year tax liability or 100 percent of the prior year tax liability by the original due date, April 18, 2023.
- Taxpayer files Form 40 or 43 by the extended due date, October 16, 2023.
- The taxpayer pays the remainder of the tax due by the extended due date, October 16, 2023.
Enter extension data
Use the following information to complete Form 51, Estimated Payment of Idaho Individual Income Tax.
Use 1 of the following methods to prepare the extension.
- Have UltraTax CS calculate a balance due with Form 51 based on the current data entry and calculations on the return:
- Enter1in theCalculate Extensionfield on theIDExtscreen to calculate the total amount due.
- EnterSetup2in theCalculate Extensionfield on theIDExtscreen to calculate the extension for the minimum amount necessary to avoid a penalty.
- Force the extension payment amount with Form 51: Enter an amount in theBalance due on extension (Force)field or theEstimate of total tax liability (Force)field on theIDExtscreen.
- If there's no balance due, or no calculated amount: Per the request of the Idaho tax commission, UltraTax CS doesn't produce Form 51 if there's no payment amount. The form is meant solely as a voucher that accompanies a payment.
Print the extension
After you complete the data entry on the
IDExt
screen, select File
, then Print Extensions
to print Form 51.Prepare the return after filing an extension
Make sure you have the following information from the extension when you prepare the extended return.
- Amount actually paid with extension: The amount paid with the extension is reported on the line for Form 51 payments on Form 40 or Form 43. Enter the amount on theIDExtscreen in theExtension payment actually made; reportable on main returnfield. UltraTax CS populates this field when you create the extension if the application calculated the amount, or if you forced the amount. Change the data entry for this amount if the taxpayer paid some other amount.tipIf you filed an extension via some means other than UltraTax CS, enter the actual amount paid with the extension in theForcefield. This will automatically complete data entry in other fields, including fields for extended due date and the amount actually paid with the extension.
- Date return filed: Enter theDate return filedon theIDPenscreen. If the date exceeds the extended due date, UltraTax CS calculates a late penalty on the unpaid balance due.
- Copy of the extension is not required: Idaho doesn't need a copy of Form 51 attached to the return.
