Form 51 — Voucher 
                            Estimated Payment of Individual Income Tax

General Information. Use Form 51 to calculate any payment due for a valid tax year 2022 extension or make estimated 
payments for tax year 2023 (check the appropriate year on the form). You can also use Form 51 to make payments 
of Qualified Investment Exemption (QIE) recapture when you don’t file your income tax return by the due date. Write 
“Payment of QIE Recapture” at the bottom of the form, and return it with a check. 
If you can’t file your 2022 Idaho tax return by April 18, 2023, you’ll be allowed an automatic six-month extension if you’ve 
paid at least one of the following:
•    100% of the income tax reported on your 2021 return (if you filed a return)
•    80% of the estimated tax due on your 2022 return
If you qualify for the automatic extension, file your extended tax return by October 16, 2023. 
An extension of time to file your return isn’t an extension of time to pay your tax. 
If you owe $50 or less, a payment isn’t required to have a valid extension. However, we’ll charge you interest.
Complete the tax payment worksheet below to calculate the payment due. Payments must be made online or 
postmarked by April 18, 2023.
Tax Payment Worksheet. (Keep for your records.)
1.   Total tax on your 2021 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 2022 estimated taxable income. Form 40, line 20; Form 43, line 42 .................................                                     2. 
3.   Estimated additional income taxes for 2022. Form 40, lines 30 and 32; Form 43, lines 50 and 52 ......                                               3. 
4. Estimated income tax credits for 2022. 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 .........................................................................................................      7. 
8. Idaho income tax withheld on your 2022 return. Form 40, lines 46 and 48; Form 43, lines 66 and 68 ..                                                  8. 
9. 2022 Form 51 payments on your 2022 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. 
Payment of the amount on line 11 is the minimum amount required for a valid extension of time to file. To reduce the 
amount of interest you’ll owe when the return is filed, you can pay more than the estimated amount. Enter the additional 
amount on line 12.
12.  Additional amount ................................................................................................................................. 12. 
13.  Total. Add lines 11 and 12. Enter the amount here and on Form 51 below .........................................                                    13. 
                                   Return the bottom portion 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:                      2022      2023       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    05-19-2022