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FORM
IDAHO ESTATE AND TRANSFER TAX RETURN
33
File Number __________
• F M Approved by __________
Approved on __________

Estate of (Name of decedent) Decedent's Social Security No.
• •
Domicile at date of death (City, State, and County) Date of birth Date of death
• • •
Name of Personal Representative Personal Represenative's SSN
• •
Personal Represenative's Address
• Street City State Zip

COMPUTATION OF THE TAX

1. Total state death tax credit from federal Form 706, page 1 ..................................................... 1 •
Resident Decedent:
2. Gross value of property located outside Idaho ........................................................................ 2 •
3. Name of Idaho county where property is located. If more than one county, check box .. 3 •
4. Gross value of property located in Idaho. Enter the amount from line 45, page 2. 4 •
5. Total gross estate from federal Form 706, page 1, line 1 ........................................................ 5 •
6. Percent of estate located outside Idaho. Divide line 2 by line 5. ............................................ 6 • %
7. Portion of credit for property located outside Idaho. Multiply line 1 by line 6. ........................ 7
8. Credit for estate taxes paid to other states ............................................................................ 8 •
9. Lesser of line 7 or line 8 .......................................................................................................... 9 •

10. Idaho Estate Tax. Subtract line 9 from line 1. ......................................................................... 10 •

Nonresident Decedent

11. Name of Idaho county where property is located. If more than one county, check box .. 11 •
12. Gross value of property located in Idaho. Enter the amount from line 45, page 2. 12 •
13. Total gross estate from federal Form 706, page 1, line 1 ........................................................ 13
14. Percent of estate located in Idaho. Divide line 12 by line 13. ................................................ 14 • %

15. Estate Tax payable to Idaho. Multiply line 1 by line 14. ......................................................... 15 •

Interest and Penalty:
16. Interest for late payment. See instructions. ........................................................................... 16 •
17. Late filing penalty. See instructions. ...................................................................................... 17 •
18. Total due. Add line 10 or line 15 to lines 16 and 17. ............................................................. 18 •
19. Total of estimated tax payments. .............................................................................................. 19 •

20. Balance due (overpayment). Subtract line 19 from line 18. .................................................. 20 •
Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct and complete.
Personal Representative Date
•
If signed by someone other than the executor, complete the following:
Name (type or print) Acting in what capacity

Address and phone number

A FULL COPY OF THE FEDERAL ESTATE TAX RETURN, FORM 706, MUST BE FILED WITH THIS RETURN.

MAIL TO: Idaho State Tax Commission, Estate Tax, PO Box 36, Boise, ID 83722-0410
EFO00150
11-30-2006

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Form 33                                                                                            Page 2
EFO00150-2
11-30-2006
                   SCHEDULE OF IDAHO PROPERTY
                 Use this schedule to report the value of property located in Idaho counties.

               A            B                                                                     C
  Idaho County      Description of Property                                                  Value of Property
  1.  Ada
  2.  Adams
  3.  Bannock
  4.  Bear Lake
  5.  Benewah
  6.  Bingham
  7.  Blaine
  8.  Boise
  9.  Bonner
10.  Bonneville
11.  Boundary
12.  Butte
13.  Camas
14.  Canyon
15.  Caribou
16.  Cassia
17.  Clark
18.  Clearwater
19.  Custer
20.  Elmore
21.  Franklin
22.  Fremont
23.  Gem
24.  Gooding
25.  Idaho
26.  Jefferson
27.  Jerome
28.  Kootenai
29.  Latah
30.  Lemhi
31.  Lewis
32.  Lincoln
33.  Madison
34.  Minidoka
35.  Nez Perce
36.  Oneida
37.  Owyhee
38.  Payette
39.  Power
40.  Shoshone
41.  Teton
42.  Twin Falls
43.  Valley
44.  Washington
45.  Gross value of property located in Idaho.  Add the property values in Column C.
  For a resident decedent, enter this amount on line 4, page 1.
  For a nonresident decedent, enter this total on line 12, page 1.

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EFO00150-3
11-30-2006                                                                                                                                    
                                  INSTRUCTIONS FOR IDAHO FORM 33
                                          GENERAL INFORMATION
Idaho Form 33 must be filed for the estate of every decedent           A copy of the Federal Estate Tax Return, approved extensions, 
who:                                                                   copy of the will, copy of any trust agreements, and all attach-
•  Died prior to January 1, 2005,                                      ments required  to be filed with the Federal Estate Tax Return 
•  Owned property in Idaho, and                                        must be filed with this return.
•  Is required to have a Federal Estate Tax Return filed.
                                                                       If an amended Federal Estate Tax Return is filed, an amended 
This return must be filed by the personal representative of the        Idaho Estate and Transfer Tax Return must immediately be filed 
estate.  "Personal representative" means the personal repre-           along with a copy of the amended Federal Estate Tax Return.  
sentative of the decedent or, if there is no personal representa-      Payment of any additional tax due, together with any applicable 
tive appointed, any person who is in actual or constructive            interest and penalty, must accompany the Idaho return.
possession of any property included in the gross estate of the 
decedent.                                                              Written notice of any changes in the federal estate tax liability 
                                                                       must be submitted to the Idaho State Tax Commission, along 
This return is due and any tax liability is payable within nine        with payment of any tax due, within 60 days of the date of the 
months from the date of death.                                         federal determination.

                                          SPECIFIC INSTRUCTIONS
For an extension of time to file, the Idaho State Tax Commis-          file the return or pay the remaining tax by the extended due date 
sion must receive a copy of the Federal Extension Request              the following penalties will apply:
within 30 days after it is issued.
                                                                       • If the return is filed on or before the extended due date, a 0.5% 
Line 2.  Enter the value of property subject to death taxes of           per month late payment penalty will be computed on tax due 
other states.                                                            from the extended due date to date of payment, or
                                                                       • If the return is filed after the extended due date, a 5% per 
Lines 3 and 11.  If the estate has property in more than one             month late filing penalty will be computed on tax due from the 
Idaho county, check the box.  Use the schedule on the back               extended due date to the date the return is filed.
of the form to list the property values in each county.  If there 
is more than one property in a county add the values of all            If you do not pay at least 80% of the tax due on the return or 
properties in the county and enter the total value on the line for     100% of the total tax by the original due date the following 
that county.                                                           penalties will apply:

Lines 4.  Property located in Idaho includes all real property         • If the return is filed by the original due date, a 0.5% per month 
and all tangible and intangible personal property in which the           late payment penalty will be computed on tax due from the 
decedent had an interest.  It does not include real property             original due date of the return to the date of payment. 
located in another state.                                              • If the return is filed on or before the extended due date and 
                                                                          the tax is paid on or before the extended due date, a 2% per 
Lines 12.  Property located in Idaho includes all real and               month extension penalty will be computed on tax due from the 
tangible property in which the decedent had an interest that has         original due date to the earlier of the date the tax is paid or 
situs in Idaho.                                                          date return is filed, plus a 0.5% per month late payment 
                                                                          penalty will be computed on tax due from the date the return 
Line 16.  Interest is charged on the amount of tax due, line15,           is filed to the date the tax is paid, if the tax is paid after the 
from the original due date until paid.  The rate for 2004 , 2005         return is filed.
and 2006 is 6%.  The rate for 2007 is 7%.                              • If the return is filed on or before the extended due date but the 
                                                                         tax is paid after the extended due date, a 2% per month late 
PENALTY                                                                  filing penalty will be computed on tax due from the original 
                                                                          due date of the return to the date the return is filed, plus a 
Line 17.  If you file your return after the due date or fail to pay      0.5% per month late payment penalty will be computed on tax 
the required amount by the due date, a penalty may be due.               due from the date the return is filed to the date the tax is paid.
                                                                       • If both the return is filed and the tax is paid after the extended 
• Pay by the original due date at least 80% of the tax due on the        due date, a 5% per month late filing penalty will be computed 
  return or 100% of the total tax reported last year, and                on tax due from the original due date of the return to the 
• File the return and pay the tax due by the extended due date.           earlier of the date the return is filed or the date tax is paid.

If you pay at least 80% of the tax due on the return or 100% of        The minimum penalty is $10.  The maximum penalty is 25% of 
the total tax reported last year by the original due date, but fail to tax due.

                                          IDAHO STATE TAX COMMISSION
                                          ESTATE TAX SECTION
                                                                PO BOX 36
                                          BOISE, ID  83722-0410

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