Idaho research activities credit
Tax credit
Agency: Idaho State Tax Commission. Agency source
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Check program requirements [Idaho 2025 Form 67 and instructions]
- Who qualifies
- Taxpayers with qualifying research conducted in Idaho; qualifying corporations may also count eligible basic-research payments. [Idaho 2025 Form 67 and instructions]
- What it’s worth
- 5% of qualifying research expenses above the Idaho base, plus 5% of eligible basic-research payments above their base; tax-liability limits apply. [Idaho 2025 Form 67 and instructions]
- How to claim
- Complete Form 67 and include it with the applicable Idaho income-tax return. [Idaho 2025 Form 67 and instructions]
- Deadlines and application windows
- Calculated annually. The instructions do not specify a separate advance application. [Idaho 2025 Form 67 and instructions]
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
Official sources
Listing reviewed