ABE-ES: Affected Business Entity Payment of Business Income Tax (Revision)
Idaho · Idaho Tax Commission · Used for tax years 2024, 2025, 2026
Form ABE-ES is Idaho’s payment voucher for affected business entity income tax. The supplied form covers estimated payments for 2025 or 2026 and includes a worksheet to calculate a payment for a 2025 filing extension, rather than a 2024 payment. Submitting this voucher does not m
Who files this form
If you’re filing as an affected business entity (ABE), use Form ABE-ES to:
- Make estimated business income tax payments for tax year 2025 or 2026.
- Calculate any payment needed for a valid filing extension for tax year 2025.
An entity must be an S corporation or partnership to qualify for the ABE election. Submitting Form ABE-ES does not make that election.
When it's due
For tax year 2025, the original return deadline is on or before the 15th day of the 4th month following the close of the tax year.
You get an automatic six-month filing extension if, by the original due date, you’ve paid at least one of these amounts:
- 80% of the estimated tax due on your 2025 return.
- 100% of the income tax on your 2024 return. You must have filed a 2024 Idaho return to use this method.
The extension is for filing, not paying. You must pay by the original due date to file as an ABE.
What you'll need
Have these details ready for the payment voucher:
- The tax year the payment is for and the amount paid.
- Business name and federal employer identification number (FEIN).
- Current business mailing address, including city, state, and ZIP Code.
To complete the 2025 extension payment worksheet, you’ll also need:
- Your 2024 tax return, if you filed one, including the tax and credit amounts requested on line 2.
- Your estimated 2025 income tax due and estimated income tax credits.
- Estimated and tentative payments, plus ABE tax paid by another entity from Form 41S, line 61, or Form 65, line 57.
How to file
Pay online: Make Form ABE-ES payments at tax.idaho.gov/epay. Don’t send the voucher if you pay online.
Pay by mail: If you’re sending a check or money order, complete the payment voucher and return only the bottom portion with your payment to:
Idaho State Tax Commission
PO Box 83784
Boise ID 83707-3784
For a 2025 extension payment, complete Section C to calculate the amount due. If line 7 is $50 or less, a payment isn’t required.
Common mistakes
- Treating the voucher as an ABE election. Submitting Form ABE-ES isn’t an election. You must meet all requirements in Section B.
- Confusing a filing extension with more time to pay. Unpaid amounts after the original due date are subject to interest and possibly penalties.
- Using the 2024 tax method without a 2024 Idaho return. You must have filed that return to use this extension payment method.
- Sending a voucher after paying online. The form says not to send it.
- Mailing the whole form. Return only the bottom portion, and only if you’re making a payment.
Questions people ask
Can I use this voucher for 2026 estimated payments?
Yes. The form says it can be used for estimated payments for tax year 2025 or 2026.
Does submitting Form ABE-ES make my ABE election?
No. You must meet all the election requirements listed in Section B, including the entity type, payment, signature, and return requirements.
What does the 2025 estimated tax amount on worksheet line 3 include?
It includes the $20 minimum tax, the $10 permanent building fund tax, and tax from recapture of business income tax credits. Line 3 asks for estimated income tax due less estimated income tax credits.
What if my extension worksheet shows $50 or less due?
If the payment due on Section C, line 7, is $50 or less, the worksheet says a payment isn’t required.