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Taxes ID

ID Pass-Through Entity Tax

Source: ID State Tax Commission Verified: March 1, 2026

Idaho allows pass-through entities including LLCs, partnerships, and S corporations to elect to pay an entity-level income tax at the 5.8% rate as a workaround for the federal SALT deduction cap. The election is made annually on the Idaho return filed with the State Tax Commission.

Official Source:
ID State Tax Commission
Always verify current information directly with this agency.

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