The Idaho Permanent Building Fund (PBF) tax is a $10 tax that generally applies if you're required to file an Idaho individual income tax return. The tax helps support the construction, maintenance, and repair of certain state-owned buildings.
Who Must Pay the $10 PBF Tax?
You must pay the $10 PBF tax if Idaho requires you to file an Idaho income tax return.
Who Does Not Have to Pay the PBF Tax?
You don’t have to pay the $10 PBF tax if any of the following apply:
- Your gross income was less than the filing requirement for your filing status.
- You were receiving Idaho public assistance payments at the end of the tax year. (Food Stamps and WIC benefits do not qualify as Idaho public assistance for this exception.)
- You or your spouse were legally blind at the end of the tax year.
The Idaho State Tax Commission specifically notes that taxpayers who aren't required to file due to low income should indicate they are "NRF" (Not Required to File) and are not required to pay the PBF tax.
How Do I Indicate That I Must Pay the PBF Tax?
If you're required to pay the $10 Permanent Building Fund tax, follow these steps in the program:
- Go to State
- Select the three dots to edit your Idaho return
- Choose Basic Information
- Select Permanent Building Fund
- Choose No
Choosing No indicates that you do not qualify for an exemption and that the $10 PBF tax applies to your return.
How Do I Indicate That I Do Not Have to Pay the PBF Tax?
If you qualify for one of the exemptions listed above, you can indicate that the PBF tax doesn't apply:
- Go to State
- Select the three dots to edit your Idaho return
- Choose Basic Information
- Select Permanent Building Fund
- Choose Yes
Choosing Yes indicates that you qualify for an exemption from the $10 Permanent Building Fund tax.
The screen shown below is where you'll find the Permanent Building Fund question in the Idaho interview.