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2024 Idaho Substitute Forms
Specifications
October 2024
tax.idaho.gov
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2024 Idaho Substitute Forms
Specifications
October 2024
tax.idaho.gov
|
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Contents
Introduction ....................................................................................................................................................................... 2
Approval Process for Substitute Forms ............................................................................................................................. 2
Authorization of Substitute Forms .................................................................................................................................... 2
Helpful Hints ...................................................................................................................................................................... 3
Idaho Tax Return Information Grid ............................................................................................................................... 3
Specifications Common to All Forms ................................................................................................................................ 5
OCR Guidelines ................................................................................................................................................................. 5
Name Control Guidelines ................................................................................................................................................. 6
Tax Code .......................................................................................................................................................................... 7
Transaction Code ............................................................................................................................................................. 7
Check Digit Validation .................................................................................................................................................... 7
1‐D Barcode ........................................................................................................................................................................ 9
Samples of Coupon and Full‐Page Return ...................................................................................................................... 11
Relevant 1D Barcode and Scan Line Dimensions for Full Page Return .......................................................................... 12
Readable Box Guidelines for Full Page .......................................................................................................................... 13
Filing Cycle Table ............................................................................................................................................................ 14
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2024 Substitute Forms Specifications
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Introduction
The Idaho State Tax Commission (ISTC) accepts substitute or reproduced tax forms. These forms must meet
the requirements of ISTC’s original forms. ISTC has established these guidelines and standards for software
partners or any other individual or business that plans to market, distribute, or file substitute or reproduced tax
forms.
Approval Process for Substitute Forms
A company that develops any substitute form must obtain approval from ISTC before releasing or
distributing the substitute form to its customers or clients. Any changes to the form by the developer after the
original approval must be resubmitted for additional approval.
Initial and all subsequent Substitute Document test submissions must include the complete set of submissions that
have not yet been authorized. We would like a full submission but contact us first if you need to request a partial
submission.
The review process begins with a visual verification of all scan lines, data fields, and barcode validation, to
identify layout errors. The final step is completed by processing substitute documents in imaging equipment
for optical character recognition (OCR) and system validation.
Developers receive notification of results within an average of 10 business days. After review, the returns are
emailed with an approval or notice of required changes.
All income tax forms that need approval must be submitted by December 1, 2024, and authorized by January
31, 2025. Permits receive approval as required.
When emailing multiple forms for approval, please separate the submissions between Individual Income Tax
Forms and Business Income Tax Forms. In addition, please indicate in the subject line of the email if the
attached forms are an initial submission or a resubmission.
Submission of One Data-Filled Income Tax Scenarios Per Form Type:
Submit one sample copy of each form for approval; this sample copy must contain variable data in all possible
locations and positions on each form.
Submission of Two Data-Filled Voucher Scenarios Per Form Type:
When creating voucher substitute documents for submission, use the data in the Voucher Forms Test Pack to
populate the data on the form and to create the corresponding scan line for each form. Test packets are located
on the State Exchange System (SES) in tax year 2024.
Authorization of Substitute Forms
The Tax Commission will verify accuracy of line references, data dots, lines, check boxes, and any
reference to percentages. The Tax Commission will check the revision dates, header of the returns, form
name, year, and barcodes for accuracy.
Authorization of substitute document will be contingent on:
• Scan lines matching the test-plan scenarios.
• Forms that meet the specifications listed in this document.
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Substitute forms will not be accepted by fax. Submit all substitute income tax forms in PDF format to:
substituteforms@tax.idaho.gov
Helpful Hints
• Substitute forms must contain all current data elements included on the state-provided form.
• Substitute forms must be proofread prior to submission to the state.
• Do not print EINs, SSNs, or copyright information on the top or bottom of the forms.
• Substitute forms must include your NACTP vendor ID number and the form version date. Place the
NACTP vendor ID above the year of the tax form.
• For a comprehensive review of NACTP standards, please visit (http://www.nactp.org/).
Idaho Tax Return Information Grid
Form Basic Characteristics Test Requirements
One Data- Not on
Scan Line
Income Descriptions Full-page Voucher Filled Test SES/Available
Test Pack
Submission on Request
Individual Income Tax
Form 40 Return (and applicable
supplemental schedules)
Part-Year Resident and
Form 43 Nonresident Income Tax
Return
Corporation Income Tax
Form 41
Return
S Corp Income Tax
Form 41S
Return
Partnership Return of
Form 65
Income
Fiduciary Return (and
Form 66 applicable supplemental
schedules)
Income Tax Voucher
ID-VP
Payment
Income Tax Withheld for
ID-PTE-01 Nonresident Individual
Owner of PTE
Estimated Payment of ID
ID Form 51
Individual Income Tax
ID Form Estimated Tax Payment
41ES for Business Income Tax
Estimated Tax Payment
ID Form
for Affected Business
ABE-ES
Entity
Schedules
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Form Basic Characteristics Test Requirements
One Data- Not on
Scan Line
Permit Descriptions Full-page Voucher Filled Test SES/Available
Test Pack
Submission on Request
Idaho Sales and Use Tax
Form 850
Return
Idaho Withholding
Form 910
Payment Voucher
Annual Withholding
Form 967
Report
Idaho Travel and
Form 1152
Convention Tax Return
Greater Boise Auditorium
Form 1250
Sales Tax Return
Tobacco Products Tax
Form 1350
Return
Distributer’s Fuel Tax
Form 1450 (Landscape
Return
Orientation)
Form 1550 Cigarette Tax Return
Beer Wholesalers and
Form 1650
Breweries Tax Return
Distributers, Wholesalers,
Wineries, Direct
Form 1754* Shippers, and Brewers of
Beer Over 5% Alcohol by
Volume Tax Return
International Fuel Tax
Form 3150 Agreement (IFTA)
Return
Amusement Device Tax
Form 3550
Return
E911 Prepaid Wireless
Form 3950
Fee Return
Idaho Falls Auditorium
Form 4150
Sales Tax Return
Pocatello-Chubbuck
Form 4250 Auditorium Sales Tax
Return
Note: All payment vouchers that are a client copy should be designated as such by having a
watermark stating, “CLIENT COPY ONLY”.
*Form 1754 will be revised for 2025.
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Specifications Common to All Forms
Margins
Margins on substitute returns should be the same as on the official Tax Commission return.
Shading
Some official Tax Commission returns contain shading. Please include shading where shown on the Tax
Commission generated returns.
Form Fonts
All substitute returns should be printed in a font that closely resembles the font used on the original return. In the
case of scan line reproductions, these must follow the exact font and sizing specifications listed below.
Data Dots and Line Numbers
Data dots and line numbers are essential codes to the Tax Commission’s returns processing system.
All substitute tax returns must include these symbols and line numbers.
Scannable Returns
Tax Commission full-page tax returns are optically read on high-speed scanners. All optically scanned full-page
returns have a large box for tax due/refund amounts. All characters and numbers must be centered within
each box.
OCR Guidelines
OCR Scan line
All vouchers contain an OCR scan line on the lower right of the return. Permit full-page returns contain a scan
line on the lower left.
The OCR scan line must be OCR-A 12-Pitch (12 characters per inch – fixed print). The Idaho
State Tax Commission uses OCR Extended font. It must also contain the following information in
the following order:
Seg. 1 Seg. 2 Seg. 3 Seg. 4 Seg. 5 Seg. 6 Seg. 7 Seg. 8
Scan Line Segments: 123456789 000000000 NNNN 01 1223 A 95 0
Segment Description Individual Business Permit Digits Format
income tax income tax
1 Taxpayer SSN EIN or ID EIN or SSN 9 EIN: 123456789
Identification License SSN: 123456789
nd
2 2 Taxpayer Spouse SSN Repeat EIN or ID ID Permit or 9 EIN: 123456789
Identification (TIN) or 9 zeros Permit or 9 zeros SSN: 123456789
9 zeros Zeros: 000000000
Permit #: 000001234
3 Name Control See Name See Name See Name 4 NNNN
Control Control Control
Guidelines Guidelines Guidelines
4 Tax Code 01 05 Access link for 2 ##
Tax Code list
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Segment Description Individual Business Permit Digits Format
income tax income tax
5 Tax Period Month & Year of Month & Year of Month & Year of 4 MMYY
Tax Period End Tax Period End Tax Period End
6 Filing Cycle A - Annual A - Annual Access link for 1 F
Code Filing Cycle table
7 Transaction See Transaction See Transaction See Transaction 2 ##
Code Code Table pg. 7 Code Table pg. 7 Code Table pg. 7
8 Check Digit See Check Digit See Check Digit See Check Digit 1 #
Section Section Section
NOTE for Segments 1 & 2: Include leading zeros. Do not include hyphens.
Example: ID Permit # 1234 would be: 000001234
Example: EIN # 12-3456789 would be: 123456789
Example: SSN # 123-45-6789 would be: 123456789
Name Control Guidelines
Individuals: The name control is the first four letters and/or characters of the individual's last name.
Businesses: The name control is the first four letters and/or characters of the business name. Spaces are placed only at
the end of a name control if name is less than three letters and/or characters. Do not include any punctuation apart
from the ampersand (&), and the hyphen (-). If the legal business name includes the first word “The”, go to the next
word to begin the four-letter name control (example shown below). If the name control is less than four letters, use the
following examples to help you.
Individual Name Control Samples
O'Murphy The name control would be OMUR (Remove the apostrophe)
601883443 000000000 OMUR 01 1220 A 95 8
Lee The name control would be LEE (Space at the end after the second "E")
434872358 000000000 LEE 01 1220 A 95 8
Business Name Control Samples
ABC The name control would be ABC (Space at the end after the “C”)
987654321 000456321 ABC 05 1213 A 95 6
AB C The name control would also be ABC (Remove spaces in the middle and compact the letters. Space
is at the end)
987654321 000456321 ABC 05 1213 A 95 6
A+B, Inc: The name control would be ABIN (Remove the "+" and the comma)
987654321 000456321 ABIN 05 1213 A 95 9
A/B/C The name control would be ABC (Remove the “/”s and compact the letters. Space after “C”)
987654321 000456321 ABC 05 1213 A 95 6
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A/B/C Company The name control would be ABCC (Remove the “/”s and compact the letters)
987654321 000456321 ABCC 05 1213 A 95 0
John Doe Inc. (Business): The name control would be JOHN
987654321 000456321 JOHN 05 1213 A 95 1
The ABC Company: The name control would be ABCC (Disregard “The” as part of the name control)
987654321 000456321 ABCC 05 1213 A 95 0
Tax Code
Tax Code Type Tax Code Type
01 Individual 15 Cigarette
05 Business 16 Beer
08 Sales 17 Wine
09 Withholding 31 IFTA
11 Travel & Convention 35 Amusement Device
12 Greater Boise Auditorium 39 E911
13 Tobacco 41 Idaho Falls Auditorium
14 Fuel Distributer 42 Pocatello-Chubbuck Aud.
Transaction Code
Transaction Code Type Applicable Forms
10 Estimated Payment 41ES, 51
11 Affected Business Entity Est. Payment ABE-ES
12 Pass-Through Entity Withholding PTE-01
50 Permit Tax Return 850, 1250, 1350, 1450, 1550, 1650,
3150, 4150, and 4250
52 Permit Tax Return 1152
54 Permit Tax Return 1754
67 Withholding Report 967
94 Return Payment 910 (2009 & forward)
95 Return Payment ID-VP
Check Digit Validation
The calculation for the check digit is Modulus 10 Luhns Sum of Digits. It can be found in the scan line of all
OCR scannable tax returns. The check digit is found in position 39 of the scan line. The calculation to validate
the check digit is performed on positions 1 through 38 of the scan line. The spaces separating two fields are
not included in the calculations.
Numbers 0-9 are equal to their face value.
Numbers 10 and above are equal to the sum of their two digits.
Example: 10 = 1+0 = 1
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14 = 1+4 = 5
18 = 1+8 = 9
The letters of the alphabet are valued as follows:
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
1 2 3 4 5 6 7 8 9 1 2 3 4 5 6 7 8 9 2 3 4 5 6 7 8 9
AMPERSAND (&) = 0, DASH ( ) = 0,-AND BLANK SPACES = 0
SCANLINE POSITIONS = 123456789012345678901234567890123456789
EXAMPLE SCANLINE = 518010001 123456789 TAXP 05 1208 A 95 4
WEIGHTING FACTOR = 121212121 212121212 1212 12 1212 1 21 C
Check digit validation calculations are done as follows:
5 x 1= 5
1 x 2= 2
8 x 1= 8
0 x 2= 0
1 x 1= 1
0 x 2= 0
0 x 1= 0
0 x 2= 0
1 x 1= 1
0 x 2= 0
0 x 1= 0
0 x 2= 0
0 x 1= 0
0 x 2= 0
0 x 1= 0
0 x 2= 0
0 x 1= 0
0 x 2= 0
3 (T) x 1= 3
1 (A) x 2= 2
7 (X) x 1= 7
7 (P) x 2= 14 1 + 4 = 5
0 x 1= 0
5 x 2= 10 1 + 0 = 1
1 x 1= 1
2 x 2= 4
0 x 1= 0
7 x 2= 14 1 + 4 = 5
1 (A) x 1= 1
9 x 2= 18 1 + 8 = 9
5 x 1= 5
TOTAL 60
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1. Sum of the digits. The sum in this example equals 60.
2. Divide the sum by 10. 60/10 = 6 with a remainder of 0.
3. Subtract the remainder from 10. 10 - 0 = 10.
4. The check digit equals 0.
Note:
The "C" used in the example of weighting factor on the previous page designates the location of the check digit.
It has no other purpose.
Note:
If the remainder is equal to zero, the check digit is 0.
1‐D Barcode
The Tax Commission uses an Interleaved 2 of 5 human readable 1-D barcode using 36-point barcode font.
The type may range from "Bar 25i b HR" to "Bar 25i f HR". The barcode is in the lower right corner of
each page of the scannable full-page return.
*Barcode data must contain your specific NACTP vendor code. This data varies by return and return
page number. A list of your barcode data may be obtained via email from
substituteforms@tax.idaho.gov or by calling Greg Anderson at (208) 334-7793.
Examples of two barcode layouts shown in the tables below:
6-Character Barcode
Form 3-Digit Form 2-Digit Vendor Code
1-digit Year Number Number
967 8 500 91
1350 0 400 91
1550 0 410 91
3150 6 380 91
8-Character Barcode
3-digit 3-Digit Form 2-Digit Vendor Code
Form
Year Number Number
1152 018 350 91
1450, pg. 1 022 340 91
1450, pg. 2 022 342 91
1650 021 430 91
1754 021 540 91
Example of a barcode with good spacing: Example of an unreadable barcode:
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Samples of Coupon and Full‐Page Return
Form Dimensions for Voucher
These specifications are relevant for both income and permit vouchers.
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Relevant 1D Barcode and Scan Line Dimensions for Full Page Return
• left
Full-page permit-based tax returns contain an OCR scan line located in the lower corner of the
return.
8 ½"
11"
1/4"
1/4"
1/ 1/4"
2"
½” 1/2"
Note: not to scale
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Readable Box Guidelines for Full Page
Examples of ‘box’ data:
• Amended return
• State Use Only – Use Name Control Guidelines for this box
• SSN or EIN
• Tax Due
• Refund
• Tax Period (box at the end of the tax period ending date) - Enter the tax period ending
date in the MMYY format. For example, “06/30/25” would be 0625.
NOTE: Developers must fill these in with the appropriate data on a completed return.
The placement of boxes on substitute scannable returns must be placed and measured exactly as
shown on the original return. In order to achieve a successful read in these fields, here are some guidelines when
creating these boxes:
Numbers in the boxes and the amended indicator must be centered. Do not left or right justify. The fields
containing data should be larger than the other fields. Smaller fields are more difficult to scan and read. For
example, the Amended Return box below is too small to be scanned. In the scenario below, the Amended Return
box should be at least twice the size shown.
Generally, the OCR data should fit comfortably within the lines of the box. Below is an example of a box that’s
too small in relation to the font size:
When typing information into OCR fields, avoid inserting data near the borders of the field. The following data
is typed too close to the bottom border:
Another common error is using a negative sign or parentheses to represent a refund within the OCR Refund
Field. A positive number is what is expected, and the extra characters are misread by our scanner. For
example, the opening parenthesis in the following example is read as a numerical value of “1”.
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Filing Cycle Table
A - B - Semimonthly M - Monthly Q - Quarterly S - Semiannual Y - Yearly
Annual
Form ID-VP
Form 41ES
Form 51
Form 850
Form 910
Form 967
Form 1152
Form 1250
Form 1350
Form 1450
Form 1550
Form 1650
Form 1754
Form 3150
Form 4150
Form 4250
Form PTE-01
Form ABE-ES
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