# IDAPA 35.01.01.025: Section 025. Taxable Year And Accounting Period (Rule 025)

> Idaho · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_025

## Section

- **Citation:** IDAPA 35.01.01.025
- **Heading:** Section 025. Taxable Year And Accounting Period (Rule 025)
- **Jurisdiction:** Idaho
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Administrative Code / IDAPA 35 (Tax Commission, State) / Chapter 35.01.01 / Section 025

## Text

Section 63-3010, Idaho Code 01. In General. A taxpayer will file his Idaho return for the same taxable year as filed for federa l income tax purposes. If a federal return is not filed, the taxable year will be the taxable year required by the Interna l Revenue Code, any other period that may be required by law, or the calendar year. Taxable year generally corresponds to the taxpayer’s annual accounting period unless a short-period return is required. (4-6-23) 02. Change of Accounting Period. (4-6-23) a. If a taxpayer changes his accounting period for federal income tax purposes, he will make the sam e change for the same period for Idaho income tax purposes. If prior approval of the Commissioner of the Internal Revenue Service is required, a copy of that approval will accompany the Idaho short-period return. (4-6-23) b. If a change does not require prior approval of the Commissioner of the Internal Revenue Service , the change will be noted on the Idaho short-period return, along with a statement that no prior approval was require d and the authority cited. (4-6-23) 026. -- 029. (RESERVED)

## Nearby sections

- [IDAPA 35.01.01.000 Section 000. Legal Authority](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_000.md)
- [IDAPA 35.01.01.001 Section 001. Scope](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_001.md)
- [IDAPA 35.01.01.002 Section 002. Incorporation By Reference (Rule 002)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_002.md)
- [IDAPA 35.01.01.010 Section 010. Definitions (Rule 010)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_010.md)
- [IDAPA 35.01.01.015 Section 015. Internal Revenue Code (Rule 015)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_015.md)
- [IDAPA 35.01.01.016 Section 016. Idaho Gross Income (Rule 016)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_016.md)
- [IDAPA 35.01.01.025 Section 025. Taxable Year And Accounting Period (Rule 025)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_025.md)
- [IDAPA 35.01.01.030 Section 030. Resident (Rule 030)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_030.md)
- [IDAPA 35.01.01.031 Section 031. Aliens (Rule 031)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_031.md)
- [IDAPA 35.01.01.032 Section 032. Members Of The Uniformed Services (Rule 032)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_032.md)
- [IDAPA 35.01.01.033 Section 033. American Indians (Rule 033)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_033.md)
- [IDAPA 35.01.01.034 Section 034. Estate -- Residency Status (Rule 034)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_034.md)
- [IDAPA 35.01.01.040 Section 040. Part-Year Resident (Rule 040)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_040.md)
- [IDAPA 35.01.01.045 Section 045. Nonresident (Rule 045)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_045.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_025. Check the current official text before relying on it. Not legal advice.