SCorpDesk / 2026 S-Corp & QBI Guides / Idaho (ID) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Idaho (ID) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Idaho?
In Idaho (ID), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form 41S). For the Pass-Through Entity Tax (PTET) deduction: 5.695% Idaho Affected Business Entity (ABE) PTET. Entity-level franchise/minimum tax: $0 Annual Report Fee.
In Idaho (ID), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form 41S). For the Pass-Through Entity Tax (PTET) deduction: 5.695% Idaho Affected Business Entity (ABE) PTET. Entity-level franchise/minimum tax: $0 Annual Report Fee.
Open Idaho 2026 S-Corp & 20% Permanent QBI Calculator
2026 Idaho (ID) S-Corporation Statutory Tax Matrix
| Idaho S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 (Form 41S) |
| Pass-Through Entity Tax (PTET) Election | 5.695% Idaho Affected Business Entity (ABE) PTET |
| Annual Minimum / Franchise Tax | $0 Annual Report Fee |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Idaho require a separate state S-Corp election in 2026?
For Idaho (ID): Recognizes Federal Form 2553 (Form 41S).
What is the Idaho S-Corp franchise or minimum tax for 2026?
In Idaho: $0 Annual Report Fee.