If you can't file your Idaho state income taxes by April 17, 2012, you may be eligible to get an automatic six-month extension without filing a form.

To qualify, you need to pay either an estimated 80 percent of your current year's tax liability or 100 percent of what you paid for state income taxes the prior year. You can avoid a penalty for late filing, but will be charged interest on the remaining tax until it's paid. Complete the worksheet on Idaho Form 51, Estimated Payment of Idaho Income Tax, to see if you meet the extension requirements.

If you need to make a payment to avoid a penalty, you can mail Form 51 with your check or money order. Form 51 is available in the Idaho income tax booklet or on the website.

If you qualify for an extension to file your Idaho return, you must send the return and any payment by October 15, 2012.

NOTE: An extension of time to file your return isn't an extension of time to pay your tax. To avoid penalties, you must pay 80% of your current year's income tax liability or 100% of the income tax reported on your income tax return for the preceding year, if one was filed. If you will owe $50 or less, a payment isn't required in order to have a valid extension of time to file your return. However, interest will be charged.

For additional information, please visit the State of Idaho State Tax Commission website.

Form 51 (Estimated Payment of Idaho Individual Income Tax): http://tax.idaho.gov/forms/EFO00092_07-16-2011.pdf

Return this form only if you're making a payment.

If you are making a payment, mail this form with your payment to:
Idaho State Tax Commission
PO Box 83784
Boise, ID 83707-3784