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Form 51 — Voucher
Estimated Payment of Individual Income Tax
General Information. Use Form 51 to calculate any payment due for a valid tax year 2023 extension or make estimated payments
for tax year 2024 (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 2023 Idaho tax return by April 15, 2024, 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 2022 return (if you filed a return). Doesn’t apply if you’ve never filed a return in Idaho.
• 80% of the estimated tax due on your 2023 return.
If you qualify for the automatic extension, file your extended tax return by October 15, 2024.
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 15, 2024.
Tax Payment Worksheet. (Keep for your records.)
1. Total tax on your 2022 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 2023 estimated taxable income. Form 40, line 20; Form 43, line 42 ................................. 2.
3. Estimated additional income taxes for 2023. Form 40, lines 30 and 32; Form 43, lines 50 and 52 ...... 3.
4. Estimated income tax credits for 2023. 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 2023 return. Form 40, lines 46 and 48; Form 43, lines 66 and 68 .. 8.
9. 2023 Form 51 payments on your 2023 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: 2023 2024 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 08-23-2023