 Enlarge image | Income Tax Letter of Intent Tax Year 2024 Nico Yingling e-File Coordinator Idaho State Tax Commission efilecoordinator@tax.idaho.gov Phone: 208-334-7781 This form must be completed and submitted to Nico Yingling by September 16, 2024 1 Idaho Income Tax LOI TY2024 |
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2024 Tax Software Provider Letter of Intent
Welcome to the Income Tax Letter of Intent (LOI). If your software company intends to submit electronic and/or paper
returns to the Idaho State Tax Commission (ISTC) you will need to complete this form and submit it to Nico Yingling at
efilecoordinator@tax.idaho.gov
By submitting this Letter of Intent (LOI) to the ISTC, you agree to meet our standards for software provider registration,
tax preparation software, and substitute forms. If you do not meet the standards and requirements explained in this LOI
or provide an incomplete form, we may deny your application or revoke your approved software provider status and
reject all electronic and/or paper returns submitted using your products.
You must complete a separate LOI for each unique product your company offers. The exception is only if they share the
same calculation engine.
Note: If you are a new Software Provider who has not filed city/state income tax returns with any city or state agencies,
you must have passed assurance testing with the IRS. Attach documentation from the IRS demonstrating you have
successfully tested with the IRS.
Important dates
The ISTC has important key dates to ensure we are ready for the filing season and taxpayers can file an accurate and
timely tax return. Please note the following key dates:
• Complete and submit this LOI by 9/16/24.
• Assurance testing (ATS) begin date is contingent on IRS readiness and is expected by 10/17/24
• Last date of initial test acceptance for ATS, Substitute Document, and 2D Tests is 11/22/24
• ATS, Substitute Document, and 2D Testing must be complete and authorized by 1/31/25
Amended Letter of Intent
Check this box if this is an amended Letter of Intent.
Reason for amendment:
Company information
List your company information.
Name of company Product name
DBA name NACTP Vendor ID
Address Product Address/URL Company FEIN
City State Zip code
List your other product names using the same calculation engines here:
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IRS issued electronic identification numbers
List your IRS electronic identification numbers.
EFIN(s) ETIN(s)
Individual Tax Test EFIN(s) Test ETIN(s)
Production EFIN(s) Production ETIN(s)
Business Tax Test EFIN(s) Test ETIN(s)
Production EFIN(s) Production ETIN(s)
Contact information
List the contact information for each area identified.
Regulatory/compliance contact Phone Email address
Secondary regulatory/compliance contact Phone Email address
Primary individual MeF contact Phone Email address
Secondary individual MeF contact Phone Email address
Primary business MeF contact Phone Email address
Secondary business MeF contact Phone Email address
Primary fiduciary (Estate/Trust) MeF contact Phone Email address
Secondary fiduciary (Estate/Trust) MeF contact Phone Email address
Primary leads reporting contact Phone Email address
Secondary leads reporting contact Phone Email address
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Substitute forms registration
Complete this section only if your product will provide substitute forms.
Agency substitute forms software number
Primary individual forms contact Phone Email address
Secondary individual forms contact Phone Email address
Primary business forms contact Phone Email address
Secondary business forms contact Phone Email address
Note: If you have separate contacts for each business tax type, please list them by tax type on a separate sheet and
attach it to this submission.
Software products and tax types supported
Check all that apply.
Type of software product supported
DIY/consumer (Web-Based)
DIY/consumer (Desktop)
Professional/paid preparer (Web-Based)
Professional/paid preparer (Desktop)
Tax types supported
Individual Income Tax, Resident (Form 40) Substitute Forms *2D e-File
Barcode
Individual Income Tax, Part Year & Nonresident (Form 43) Substitute Forms e-File
Corporate Tax (Form 41) Substitute Forms e-File
S-Corporation Tax (Form 41S) Substitute Forms e-File
Fiduciary Tax (Form 66) Substitute Forms e-File
Partnership Tax (Form 65) Substitute Forms e-File
Non-Income Tax Forms Substitute Forms
*2D Barcode includes form and 2D support of Forms 40, 39R, 75, and 44
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Rebranded software products
Complete this section only if your product is rebranded.
For software to be considered rebranded, changes cannot be made to the software requirements and output(s). As the
Software company selling and/or licensing your product to a third-party, it is your responsibility to make sure the
rebranded product reflects the current software requirements and output(s). List each of your rebranded products
below.
Rebranded product name ETIN (if applicable) Contact person Phone Email address
Rebranded product name ETIN (if applicable) Contact person Phone Email address
Rebranded product name ETIN (if applicable) Contact person Phone Email address
Rebranded product name ETIN (if applicable) Contact person Phone Email address
Rebranded product name ETIN (if applicable) Contact person Phone Email address
Attach additional sheets if needed.
For Rebranded Products, theISTC has the following requirements forpaper forms and/or e-File ATS approval:
• Rebranded Products are not required to complete e-File ATS/substitute form approval.
Forms and schedules supported by tax type (check all that apply)
Check the boxes of the forms and schedules your company supports. All forms are schema, unless “Attachment” is
noted.
Tax Types and Forms Substitute Forms e-File
Individual Income Tax
40
39R
43
39NR
67
68
68R
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Tax Types and Forms Substitute Forms e-File
Business Income Tax
41
41S
65
66
41A
42
42A
Common/Shared Forms
44
49
49ABE
49C
49R
56 & 56A
CG
75
ID K-1
PTE-12
ITC-LIST
ID-529
Payment Vouchers Direct Debit
ID-VP (IIT/BIT Return Payment)
Form 51 (IIT Estimated Payment)
Form 41ES (BIT Estimated/Extension Payment)
PTE-01 (Pass-Through Entity Payment)
Form ABE-ES (Affected Business Entity Payment)
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Continued:
Tax Type and Forms Attachment Name Substitute Forms e-File
Common/Shared Forms (Attachments)
14 Form_14_01
41ESR Form 41ESR_01
49E Form 49E_01
49ER Form 49ER_01
70 Form_70_01
75-BST Form_75BST_01
75-LFA Form_75LFA_01
75-NM Form_75NM_01
75-PTO Form_75PTO_01
402 Form_402_01
Non-Idaho Income Tax Return OtherState_Return_01
Miscellaneous Statements Misc_Stmt_01
Combined Report Spreadsheet Comb_Report_01
ITC Equipment List ITC_Equipment_01
Tax Reimbursement Incentive Credit Reimburse_Credit_01
First Time Home Buyer Form_IDFTHB_01
Form DBDA Form_DBDA_01
Form ABE Form_ABE_01
Tax Type and Forms Forms Support
Forms Not Applicable for e-File
83
83R
84
84R
85
85R
89SE
Electronic amended returns
ISTC requests you support electronic amended returns for those available through MeF.
Software limitations
Please attach a complete list of software limitations to all forms and schedules you support. ISTC requires any change in
limitations be expressed in an amended LOI.
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Agency requirements
This section identifies agency requirements and expectations of new and existing Software Providers and the software
product.
Issue notification and resolution requirements
This section represents the ISTC issue notification and issue resolution standards.
• Date and time the incident was discovered.
• How the incident was discovered.
• Description of the incident.
• Actual or estimated number of taxpayer records involved.
• Data involved, including specific data elements if known.
• Infrastructure/systems involved (i.e. laptops, servers, desktops etc.)
• Examples of information communicated to customers or other external audiences about the issue.
• ISTC may require you to submit a plan and time frame of issue correction, and impacted customers may need to
be notified.
• Notify the agency if any forms and/or payments you support are not ready after agency approval. Submit this
information via email to efilecoordinator@tax.idaho.gov and include the date the electronic or paper product
will be ready to submit.
System security requirements
The ISTC does not prescribe the security requirements for your system. You are responsible for implementing
appropriate security measures to protect taxpayers and their information in your system. You must apply security
measures to protect taxpayer information in your system when it is on-line, off-line, at rest, and in transit.
Security incident requirements
Unless otherwise prohibited by law, all data breaches, security incidents, or other improper disclosures of taxpayer
data must be promptly reported to the ISTC and The Office of the Attorney General for the State of Idaho.
Production return submission requirements
All returns generated from this software must be e-Filed or printed from the approved software or a subsequent
product update.
Product updates
Desktop product users who attempt to file 10 or more business days after a production release must be required to
download and apply the product update.
Schemas
Your software must follow the schema requirements. Find ISTC schema requirements can be found in the Federation of
Tax Administrators (FTA) State Exchange System (SES).
Testing and submissions
All e-File ATS and substitute forms tests submitted during the approval process must be created in, and originate from,
the actual software. Substitute document test submissions should include the complete set of submissions that have not
yet been authorized. Partial submissions sets can be accepted with prior ISTC authorization. Testing turnaround is 2-4
business days unless future tester contacts with software partner states otherwise.
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Validation of data elements
You must validate the following pre-populated data elements ensures the information is reviewed for accuracy by the
customer. ISTC is requiring the following pre-populated information be validated per submission:
• State driver’s license/ID card data elements
• State withholding account number(s)
• PTIN entered at product registration
Change(s) Pursuant to Product Authorization
ISTC requires that the software partner stay apprised of, and act upon, specification updates we make available in SES.
Customer Notices
This section identifies information ISTC is requiring the software providers to communicate with customers.
Software Preparedness
After ISTC has authorized your product, we would expect there to be no dialogue available to the customer alluding to
your software preparedness being dependent on ISTC action or activity.
Disclosure and use of information language expectations
You must include the following consent language with electronic filing software.
For Do-It-Yourself software:
By using a computer system and software to prepare and/or file my tax return(s) electronically, I consent to the
transmission of my return(s) and to the disclosure of all information about my use of the system and software
to the Idaho State Tax Commission.
For Tax Professional software:
By using a computer system and software to prepare and/or file my client’s return(s), I consent to the
transmission of my client’s return(s) and to the disclosure of all information about my use of the system and
software to theIdaho State Tax Commission .
For Business software:
By using a computer system and software to prepare and/or file this business tax return(s), I consent to the
transmission of the return(s) and to the disclosure of all information about the use of the system and software to
the Idaho State Tax Commission.
Driver’s license/ID card expectations for individual income tax
ISTC is providing the following expectations and information:
For e-File returns:
ISTC requires the DL/ID card be included with the return but won’t reject the return if it’s not included.
Idaho paper forms don’t include ID/DL.
ISTC is providing a URL and a statement for the DL/ID Card. All Do It Yourself (DIY) and Tax Professional software
packages must include this information in your software. The message is expected to be displayed within the software
in a way to maximize the likelihood the message is read.
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Statement: Provide your driver’s license or identity card number when you e-File to help your refund process faster.
URL: https://tax.idaho.gov/refundinfo
For printed/paper forms requesting the DL/ID Card information:
Idaho Identity Theft
URL: https://tax.idaho.gov/guides/protecting-your-identity/identity-theft/
Idaho Tax Professional Hub
URL: tax.idaho.gov/taxpros
Refund expectations
ISTC is providing a URL and statement for refund processing. All Do It Yourself (DIY) and Tax Professional software
packages must include this information in your software. The message is expected to be displayed within the software
in a way to maximize the likelihood the message is read.
Statement: Typical refund time frames are 7-8 weeks for e-Filed returns and 10-11 weeks for paper returns. There are
some exceptions. For more information, please visit ISTC website: Where’s my Refund?
URL: https://tax.idaho.gov/refundinfo
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Payment Type Priority
Filing Type Prioritization of Payment Type
Paper Quick Pay Paper (Mail)
E-File Direct Debit Quick Pay Paper (Mail)
Please direct taxpayers to utilize direct debit as our preferred method of payment. If the
taxpayer chooses the direct debit option, please do not show taxpayer other options
available. You should provide your customers the first option on each filing type before
offering the next preferred method.
Also, please advise the taxpayer of any inconsistency between their payment effective date
and the due date of the return (i.e., warn them if the effective date is more than plus/minus
10 days of the return/estimated payment due date).
Direct Debit:
Statement: The date you enter with your payment will be the date you can expect it to be taken from your account.
The bank routing and account numbers you enter are for your state tax payment. This is only the payment request. It is
your responsibility to review your bank statement to confirm that this transaction was successful. If you are making a
direct debit payment, a quick pay payment should not be made in succession.
We have other options available:
Quick Pay: No account required. Only option is to pay is by bank account, for occasional payments such as income tax,
estimated, and audit payments.
URL: https://tax.idaho.gov/epay
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Mail: Payment can be made by mail, including a check or money order with the printed tax return. If paying
separately from the return mailing include Form ID-VP payment voucher with payment.
Mailing addresses:
Payments without their returns-
IDAHO STATE TAX COMMISSION
PO BOX 83784
BOISE ID 83707-3784
Returns and their payments-
IDAHO STATE TAX COMMISSION
PO BOX 56
BOISE ID 83756-0056
Agency questions
This section represents questions ISTC has for the software provider about their product.
1. Do you support unlinked jurisdictional returns?
a. Yes
b. No
2. What refund products or payment vehicles do you offer your customers? If you partner with an entity to provide
refunds, please provide the names and bank routing numbers (RTNs) of each company.
Attach a separate sheet if necessary.
Acknowledgments and signature
By signing this agreement, I agree to provide true, accurate, current, and complete information and my company
agrees to all the requirements listed in this document. ISTC reserves the right to deny, suspend or terminate my
company’s ability to submit returns.
AUTHORIZED REPRESENTATIVE PRINTED NAME AUTHORIZED REPRESENTATIVE EMAIL ADDRESS
AUTHORIZED REPRESENTATIVE SIGNATURE AUTHORIZED REPRESENTATIVE PHONE DATE
NUMBER
Complete this signature line if this is an amended Letter of Intent
AUTHORIZED REPRESENTATIVE SIGNATURE AUTHORIZED REPRESENTATIVE PHONE NUMBER AMENDED DATE
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Authorized access to the State Exchange System
Access to the State Exchange System should be limited to those with a business need. You are allowed up to seven
users.
Provide information for each employee you are authorizing for access to the State Exchange System. The tax type box
should include all the tax types individuals are authorized to access.
NOTE: Include all authorized individuals, even if listed previously on this form.
First and Last Name Phone Number Email Address
Authorized Access Tax Types
Substitute Forms e-File
First and Last Name Phone Number Email Address
Authorized Access Tax Types
Substitute Forms e-File
First and Last Name Phone Number Email Address
Authorized Access Tax Types
Substitute Forms e-File
First and Last Name Phone Number Email Address
Authorized Access Tax Types
Substitute Forms e-File
First and Last Name Phone Number Email Address
Authorized Access Tax Types
Substitute Forms e-File
First and Last Name Phone Number Email Address
Authorized Access Tax Types
Substitute Forms e-File
First and Last Name Phone Number Email Address
Authorized Access Tax Types
Substitute Forms e-File
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