Idaho Tax Commission Finds Non-Residents Weren’t Required to File Individual Income Tax Return, Cancels Notice

The Idaho State Tax Commission July 6 decided to cancel, set aside, and overrule a notice of deficiency determination issued against Taxpayers. Taxpayers filed their Idaho nonresident individual income tax return, which reflected gross rental income from Idaho sources, and reported an Idaho bonus depreciation addition. Taxpayers computed no Idaho income tax due. The commission’s staff computed an amount of Idaho income tax due and issued the notice. Taxpayers protested, contending that they didn’t owe Idaho taxes. The commission noted: 1) Taxpayers reported gross income from Idaho sources; 2) the bonus depreciation addition was an adjustment to the amount of ...