INSTRUCTIONS FOR IDAHO FORM 33
Idaho Form 33 must be filed for the estate of every
ments, and all attachments required to be filed with
decedent with property in Idaho that is also required
the Federal Estate Tax Return must be filed with
to file a Federal Estate Tax Return.
This return must be filed by the personal represen-
If an amended Federal Estate Tax Return is filed, an
tative of the estate. "Personal Representative"
amended Idaho Estate and Transfer Tax Return must
means the personal representative of the decedent,
immediately be filed along with a copy of the
or if there is no personal representative appointed,
amended Federal Estate Tax Return. Payment of
any person who is in actual or constructive posses-
any additional tax due, together with any applicable
sion of any property included in the gross estate of
interest and penalty, must accompany the Idaho
This return is due and any tax liability is payable
Written notice of any changes in the federal estate
within nine (9) months from the date of death.
tax liability must be submitted to the Idaho State
Tax Commission, along with payment of any tax
A copy of the Federal Estate Tax Return, approved
due, within 60 days of the determination.
extensions, copy of the will, copy of any trust agree-
For an extension of time file, the Idaho State Tax
justed annually. Information on the current rate
Commission must receive a copy of the Federal Ex-
may be obtained by calling (208) 334-7598 or by
tension Request within thirty (30) days of issuance.
writing the Idaho State Tax Commission at the ad-
Line 2. Enter the value of property subject to death
taxes of other states.
Line 15. Penalty applies if the return is filed after
the due date or approved extension date. It also
Line 10. Property located in Idaho includes all real
applies if the return is filed on time, but without
and tangible property in which the decedent had an
payment. Penalty is 5% of the total tax for each
interest that has situs in Idaho.
month or portion thereof that the return is late, up
to a maximum of 25%.
Line 14. Interest is computed from the original due
date of the return regardless of approved extensions
All payments are applied first to any penalties and
to file the return, at the rate specified in Section
interest due, with the balance applied to the tax
63-3045, Idaho Code. This is a variable rate ad-
Mail this form to:
IDAHO STATE TAX COMMISSION
ESTATE TAX SECTION
P.O. BOX 36
BOISE, ID 83722-0410