Section 35.01.01.824 - CORPORATE ESTIMATED PAYMENTS: MISCELLANEOUS PROVISIONSSection 63-3036A, Idaho Code
01.Unitary Groups Filing Group Returns.a. Each corporation included in a group return that is required to make estimated payments separately computes its estimated tax.b. Estimated payments is to be made using the name and the federal employer identification number of the corporation whose name will be on the Idaho corporate income tax return.02.S Corporations. An S corporation is subject to Section 63-3036A, Idaho Code, limited to its tax on net recognized built-in gains, excess net passive income and from recapture of Idaho income tax credits.03.Tax-Exempt Organizations. A tax-exempt organization is subject to Section 63-3036A, Idaho Code, limited to its tax on unrelated business income.Idaho Admin. Code r. 35.01.01.824