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Form 51 — Voucher
Estimated Payment of Individual Income Tax
General Information automatic extension to file, if you pay at least one of these:
Use this form to: • 100% of the income tax on your 2023 return (if you filed).
• Calculate any payment due for a valid tax year 2024 You can’t use this method if you’ve never filed in Idaho.
extension. • 80% of the estimated tax due on your 2024 return.
• Make estimated payments for tax year 2025 (check the Complete the worksheet below to calculate payment due
appropriate year on the voucher below). for the filing extension. You must pay that amount online or
• Make payments of Qualified Investment Exemption (QIE) postmark it by April 15, 2025. If it’s $50 or less, you don’t have
recapture when you don’t file your income tax return by to pay it now to get the extension.
the due date. Write “Payment of QIE Recapture” at the There’s no extension for paying. We must charge interest on
bottom of the voucher below, and return it with a check. any tax due that you don’t pay by April 15, 2025.
About payments for extensions. If you can’t file your If you qualify for the extension, file and pay by October 15,
2024 Idaho tax return by April 15, 2025, you qualify for an 2025. Penalties can apply. See: tax.idaho.gov/extensions
Tax Payment Worksheet. (Keep for your records.)
1. Total tax on your 2023 return, Form 40, line 33 minus lines 28, 29, 31, 43, 44, and 49;
Form 43, line 53 minus lines 48, 49, 51, 63, 64, and 69 ..................................................................................... 1.
2. Tax on your 2024 estimated taxable income. Form 40, line 20; Form 43, line 42 ............................................... 2.
3. Estimated additional income taxes for 2024. Form 40, lines 30 and 32; Form 43, lines 50 and 52 .................... 3.
4. Estimated income tax credits for 2024. Form 40, lines 26, 43, 44, and 49;
Form 43, lines 43 through 46, 63, 64, and 69 ..................................................................................................... 4.
5. Add lines 2 and 3, then subtract line 4 ................................................................................................................ 5.
6. Multiply line 5 by 80% .......................................................................................................................................... 6.
7. Enter the lesser of line 1 or line 6. If you didn’t file a 2023 tax return, then enter the amount from line 6 ......... 7.
8. Idaho income tax withheld on your 2024 return. Form 40, lines 46 and 48; Form 43, lines 66 and 68 .................... 8.
9. 2024 Form 51 payments on your 2024 return. Form 40, line 47; Form 43, line 67 ............................................. 9.
10. Add amounts listed on lines 8 and 9 ................................................................................................................... 10.
11. Payment Due. Subtract line 10 from line 7. Enter “0” if the difference is a negative number .............................. 11.
The amount on line 11 is the minimum you must pay to get a valid filing extension. On line 12, enter any more
you want to pay now to reduce tax you owe, and the interest it will accrue.
12. Additional amount ............................................................................................................................................... 12.
13. Total. Add lines 11 and 12. Enter the amount here and on Form 51 below ........................................................ 13.
Return just the voucher below, and only if you’re making a payment.
Mail to:
Form 51 — Voucher Idaho State Tax Commission
PO Box 83784
Estimated Payment of Individual Income Tax Boise ID 83707-3784
Tax code Tran code Amount paid
This payment is for tax year: 2024 2025 01 10 $ 00
Your first name and initial Last name Full Social Security number
If a joint return, spouse’s first name and initial Last name Full Spouse’s Social Security number
Address (number, street, and apartment number)
City State ZIP Code
EFO00092 08-21-2024