You are required to pay the $10 PBF (Permanent Building Fund) tax if Idaho requires you to file an Idaho Income Tax Return.
You do not have to pay the $10 PBF tax if any of the following apply:
- Your gross income was less than the amount for your specified filing status.
- You were receiving Idaho public assistance payments at the end of the year (Food stamps and WIC payments do not qualify as Idaho public assistance).
- You (or your spouse) are legally blind at the end of the tax year.
How do I indicate that I need to pay the tax?
If you are required to pay the $10 PBF tax, you may indicate this on your return by navigating to:
- State section
- Select the three dots to edit Idaho
- Basic Information
- Permanent Building Fund
- Choose “No”
How do I indicate that I do not need to pay the tax?
If you are not required to pay the $10 PBF tax, you may indicate this on your return by navigating to:
- State section
- Select the three dots to edit Idaho
- Basic Information
- Permanent Building Fund
- Choose “Yes”