The Idaho Instructions on Filing an Objection to Intercepted Tax Return provide guidance to taxpayers on how to file an objection to the Idaho State Tax Commission’s (ITC) decision to intercept their tax refund. The ITC may intercept taxpayers’ refund if they owe money to the state or have unpaid debts. There are two types of Idaho Instructions on Filing an Objection to Intercepted Tax Return: 1. For Individual Taxpayers: This type of objection applies to individual taxpayers who received a notice from the ITC that their refund was intercepted to satisfy an unpaid debt. This objection should be filed with the ITC within 30 days of the date of the notice. 2. For Business Taxpayers: This type of objection applies to business taxpayers who received a notice from the ITC that their refund was intercepted to satisfy an unpaid debt. This objection should be filed with the ITC within 90 days of the date of the notice. When filing the objection, taxpayers must provide the ITC with all relevant information and documents, including a detailed explanation of the reasons for the objection, a copy of the notice received, and supporting documents that support their claim. Upon receipt of the objection, the ITC will review the information and documents and issue a decision. The decision will either affirm or reverse the ITC’s decision to intercept the refund.