The Idaho State Tax Commission Oct. 28 published minimum amounts of gross income that require residents to file 2021 individual income tax returns, depending on age and marital status. The publication also provides: 1) the income tax rate is graduated and ranges from 1 percent to 6.5 percent; 2) forms and publications used to determine tax liability and file returns; 3) filing requirements for full-year residents, part-year residents, and nonresidents; and 4) information on amending a return and claiming a refund. [Idaho State Tax Comm’n, Individual Income Tax, 10/28/21]
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