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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
    :
    • Enter
      1
       in the
      Calculate Extension
       field on the
      IDExt
       screen to calculate the total amount due.
    • Enter
      Setup2
       in the
      Calculate Extension
       field on the
      IDExt
       screen 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 the
    Balance due on extension (Force)
     field or the
    Estimate of total tax liability (Force)
     field on the
    IDExt
     screen.
  • 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 the
    IDExt
     screen in the
    Extension payment actually made; reportable on main return
     field. 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.
    tip
    If you filed an extension via some means other than UltraTax CS, enter the actual amount paid with the extension in the
    Force
     field. 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 the
    Date return filed
     on the
    IDPen
     screen. 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.

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