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BOISE — In an attempt to reduce the amount it pays in postage to mail paper returns, the Idaho State Tax Commission has changed a few filing requirements for some tax returns.
“Mailing costs have dramatically increased in the last two years,” Tax Commission Chairman Jeff McCray wrote in a news release. “As good stewards of taxpayer money, the new filing requirement will help us save money on printing and mailing and will reduce our budget as required by Governor Little’s 3% holdback.”
Businesses with tax permits who have been filing their tax returns by paper will be required to file their returns online through Taxpayer Access Point, starting with their 2026 returns. The commission is no longer mailing them a personalized paper tax return to file.
Additionally, businesses filing a 2025 Form 967, Annual Withholding Report, along with W-2s and 1099s, must file through TAP. Like businesses with tax permits, the commission is no longer mailing these businesses paper returns. State law already requires them to file electronically when they have 10 or more information returns.
And other businesses that have not yet received a paper return that includes the December filing period, such as quarterly, semiannual and annual filers, are not receiving one. They must file that return and later returns through TAP.
The TAP filing requirement applies to the following taxes: beer, wine, income tax withholding, sales and use, IFTA, fuel distributor, county assessor sales tax, travel and convention, Greater Boise Auditorium District, Idaho Falls Auditorium District, Pocatello/ Chubbuck Auditorium District, the E911 fee and amusement device decals. The new filing requirement does not apply to income, cigarette, tobacco or mine license returns.
In fiscal year 2025, the commission mailed more than 340,000 returns. For each return not mailed, the commission saves $1.25 in costs that include printing, postage, toner, envelopes and paper. Filing and paying through TAP, is also more secure than paper print and mailing, McCray wrote, with the benefit of allowing taxpayers to see their accounts in real time.
As of October 2025, businesses who already have a TAP account are required to file their permit-based returns in TAP. Businesses that need a TAP account can sign up for one at tax.idaho.gov/newTAP. For help with setting up a TAP account or filing through TAP, call the commission at 800-972-7660.
