Form 850-U at a glance
What it is: Form 850-U is the Self-Assessed Use Tax Return.
Where and when to file: Mail the return and payment to: Idaho State Tax Commission PO Box 36 Boise ID 83722-0410.
Use this form to report and pay use tax, a tax on goods that you put to use or store in Idaho. If you haven't paid sales tax on these goods, you owe use tax. The use tax rate is the same as the sales tax rate.
What to bring and attach to Form 850-U
Please attach a copy of your receipt or purchase documents and submit with the return. Use an additional sheet if necessary.
A filled-in Form 850-U example: a first use tax return with three purchases
How to fill out Form 850-U, box by box
Name, Social Security number or Federal ID number, Address, Phone number and Email address
Enter your Name and your Social Security number or Federal ID number.
Enter your Address, City, State, ZIP Code, Phone number and Email address.
Purchase Date, Description of Goods and Purchase Price
Enter each Purchase Date, Description of Goods and Purchase Price.
Total Purchases and Total Use Tax Due
Enter the Total Purchases.
Enter the Total Use Tax Due, which is Total Purchases x 6%.
Signature, Date and Phone number
By signing this form, you certify that the statements you made on this form are true and correct.
Add your Signature, the Date and your Phone number.
More rules for Form 850-U
Keep a copy of this return for your records.
Common questions about Form 850-U
Where do I file it?
Mail the return and payment to: Idaho State Tax Commission PO Box 36 Boise ID 83722-0410. Make your check or money order payable to the Idaho State Tax Commission. Don't staple your check to your return or send a check stub. For payments of $100,000 or more contact the Tax Commission. (checked October 31, 2026)
Is there a penalty?
Submitting false information can result in criminal and civil penalties.
When is this form not the right one?
Do not use this form if you already have a sales and use tax account. Report and pay use tax using your existing account.
Where to get help with Form 850-U
For more information about use tax and how to calculate the sales purchase price subject to use tax, visit tax.idaho.gov/use.
Sources
[1] Form 850-U (EFO00143, 07-24-2023), Self-Assessed Use Tax Return, Idaho State Tax Commission (the Official source link on this page).