Form ABE-ES — Voucher 
                                Affected Business Entity Payment                                                                                                          2024
                                of Business Income Tax
A.   Extension of Time Validity
   Use Form ABE-ES to calculate any payment due for a valid tax year 2024 extension or make estimated payments for tax year 
   2025 (check the appropriate year on the form). If you can’t file your 2024 Idaho tax return by on or before the 15th day of the 4th 
   month following the close of the tax year (original due date), you’ll be allowed an automatic six-month extension if you’ve paid at 
   least one of the following:
     • 80% of the estimated tax due on your 2024 return.
     • 100% of the income tax reported on your 2023 return (if you filed a return). Doesn’t apply if you’ve never filed a return in 
       Idaho.
   If you qualify for the automatic extension, file your extended tax return by six months after the original due date. 
   An extension of time to file your return isn’t an extension of time to pay your tax. 
   Complete the Extension of Time Payment worksheet in Section C to calculate the payment due. Payments must be made online 
   or postmarked by the original due date.
B.   ABE Election Validity
   Submitting Form ABE-ES does not constitute a valid ABE election unless the total of the ABE-ES payments qualifies as a valid 
   extension and other applicable factors listed below are met.
     •  Your entity type is either S Corporation or Partnership.
     • Your ABE-elected return, or Form ABE Entity Election, is signed by an officer, manager, or member of the electing entity.
     • The ABE tax is paid on or before the original due date.
     • The ABE-elected return was received after the due date with a valid extension.
     • The amended ABE-elected return was received after the original due date, and the original return was ABE-elected, or the 
       amended ABE-elected return was received on or before the original due date, regardless of the original election.

C.   Extension of Time Payment Worksheet                                                                                                                              Yes No
1.   Did you file a 2023 tax return? .....................................................................................................................       1 
2.  If yes, enter the total tax less the total of the fuels tax, sales/use tax, tax from recapture of QIE, and the 
     tax reimbursement incentive credit from the 2023 tax return .......................................................................                         2 
3. 2024 estimated income tax due less estimated income tax credits. (Estimated tax due includes the 
     $20 minimum tax, the $10 permanent building fund tax, and tax from recapture of business income tax 
     credits.) See instructions .............................................................................................................................    3 
4.   Multiply line 3 by 80% ..................................................................................................................................   4 
5.  If you answered yes on line 1, enter the smaller amount from line 2 or line 4.
     If you answered no, enter the amount from line 4 ........................................................................................                   5 
6.   Estimated tax payments, tentative payments and ABE tax paid by another entity from Form 41S, line 61 
     or Form 65, line 57 ....................................................................................................................................... 6 
7.   Payment Due. Subtract line 6 from line 5. If $50 or less, a payment isn’t required ....................................                                     7 
Form ABE-ES payments can be made online at tax.idaho.gov/epay (don’t send voucher if paying online). Sending check and/or 
money order? Use voucher below.
                                      Return the bottom portion only if you’re making a payment.

                                Form ABE-ES — Voucher                                                                                                         Mail to:
                                Affected Business Entity Estimated Payment                                                                                    Idaho State Tax Commission
                                                                                                                                                              PO Box 83784
                                of Business Income Tax                                                                                                        Boise ID 83707-3784
                                                                                      Tax code Tran code Amount paid
This payment is for tax year:             2024             2025                             05 11        $                                                                       00
Business name                                                                                  Federal Employer Identification Number (FEIN)

Current business mailing address

City                                                                                  State         ZIP Code

EFO00339      08-05-2024