State Credit Name: Credit for Idaho Research Activities
Expiration Date: Indefinite
Who Can Apply? Corporations and flow-through entities
Credit Carry Forward: Credit can be carried forward for 14 years, but no carry back available.
About the Credit: Credit of 5% of excess QRE’s using Idaho QRE’s and receipts. The Idaho state research credit adopts the federal calculation methods.
Contact your local Swanson Reed office to speak with a representative in your area today.