 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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 Enlarge image | 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 3 |
 Enlarge image | 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 4 |
 Enlarge image | 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 5 |
 Enlarge image | 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) 6 |
 Enlarge image | 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. 7 |
 Enlarge image | 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. 8 |
 Enlarge image | 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. 9 |
 Enlarge image | 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 10 |
 Enlarge image | 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 11 |
 Enlarge image | 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 12 |
 Enlarge image | 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 13 |