Idaho Idaho Individual Income Tax Return

Idaho Individual Income Tax Return
Form 40, Individual Income Tax Return and Instructions 2023
Don’t Staple

8734

Form 40
2023
Individual Income Tax Return

Amended Return? Check the box.
See page 7 of the instructions for the reasons
to amend, and enter the number that applies.

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State Use Only

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Please Print or Type

For calendar year 2023 or fiscal year beginning

, ending

Your first name and initial

Your last name

Your Social Security number (SSN)

Deceased
in 2023

Spouse’s first name and initial

Spouse’s last name

Spouse’s Social Security number (SSN)

Deceased
in 2023

Forms and instructions available at
tax.idaho.gov

Current mailing address
City

State

ZIP Code

Foreign country (if not U.S.)

Filing Status. Check only one box. If married filing jointly or separately, enter spouse’s name and Social Security number above.
1.

Single

2.

Married filing
jointly

3.

Married filing
separately

4.

Head of
household

5.

Qualifying surviving spouse
with qualifying dependents

Household. See instructions, page 7. If someone can claim you as a dependent, leave line 6a blank. Enter “1” on lines 6a and 6b, if they apply.
6a. Yourself

6b. Spouse

6c. Dependents

6d. Total household

List your dependents below. If you have more than four dependents, continue on Form 39R. Enter total number on line 6c.
Dependent’s first name

Dependent’s last name

Dependent’s birthdate
(mm/dd/yyyy)

Dependent’s SSN

Don’t Staple

Income. See instructions, page 7.

7. Enter your federal adjusted gross income from federal Form 1040 or 1040-SR, line 11.
Include a complete copy of your federal return .....................................................................................
8. Additions from Form 39R, Part A, line 7. Include Form 39R .................................................................
9. Total. Add lines 7 and 8 .........................................................................................................................
10. Subtractions from Form 39R, Part B, line 24. Include Form 39R ..........................................................
11. Total Adjusted Income. Subtract line 10 from line 9 ...........................................................................

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10
11

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▪ 14

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Tax Computation. See instructions, page 8.
Standard
Deduction
for Most
People
Single or
Married Filing
Separately:
$13,850
Head of
Household:
$20,800
Married Filing
Jointly or
Qualifying
Surviving
Spouse:
$27,700

12. Check

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a.

If age 65 or older ...............................

b.
c.

If blind ................................................ ▪
Yourself
If your parent or someone else can claim you as a
dependent, check here and enter zero on line 43 .......

Yourself

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Spouse

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Spouse

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13. Itemized deductions. Include federal Schedule A. Federal limits apply ...........................
14. State and local income or general sales taxes included on federal Schedule A ..............
15. Subtract line 14 from line 13. If you don’t use federal Schedule A, enter zero ................
16. Standard deduction. See instructions, page 8, to determine amount if not standard ......
17. Subtract the larger of line 15 or 16 from line 11. If less than zero, enter zero ................
18. Qualified business income deduction. If less than zero, enter zero ................................
19. Idaho taxable income. Subtract line 18 from line 17 .......................................................
20. Tax from worksheet. See instructions, page 9 ................................................................

Continue to page 2.
Return and payment - Mail to: Idaho State Tax Commission, PO Box 83784, Boise, ID 83707-3784
Return only - Mail to: Idaho State Tax Commission, PO Box 56, Boise, ID 83756-0056
Include a complete copy of your federal return.
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Page 1 of 2

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Form 40

Income tax paid to other states. Include Form 39R and a copy of other states’ returns .... ▪ 22
Total credits from Form 39R, Part D, line 4. Include Form 39R ................................. 23
Total business income tax credits from Form 44, Part I, line 10. Include Form 44 ...... 24
Idaho Child Tax Credit. Computed amount from worksheet on page 10 ................... ▪ 25
Total Credits. Add lines 22 through 25 .................................................................................................
Subtract line 26 from line 21. If line 26 is more than line 21, enter zero ................................................
Other Taxes. See instructions, page 10.
28. Fuels use tax due. Include Form 75 ......................................................................................................
29. Sales/use tax due on untaxed purchases (online, mail order, and other) ......................................
30. Total tax from recapture of income tax credits from Form 44, Part II, line 6. Include Form 44 .............
31. Tax from recapture of qualified investment exemption (QIE). Include Form 49ER ...............................
32. Permanent building fund tax.
Check the box if you received Idaho public assistance payments for 2023 .................................. ▪
33. Total Tax. Add lines 27 through 32 .......................................................................................................
Donations. See instructions, page 10.
I want to donate to:
34. Idaho Nongame Wildlife Fund ......... ▪
35. Idaho Children’s Trust Fund ......... ▪
36. Special Olympics Idaho ................... ▪
37. Idaho Guard & Reserve Family .... ▪
38. American Red Cross of Idaho Fund ▪
39. Veterans Support Fund ................ ▪
40. Idaho Food Bank Fund .................... ▪
41. Opportunity Scholarship Program ▪
42. Total Tax Plus Donations. Add lines 33 through 41.............................................................................
22.
23.
24.
25.
26.
27.

00

26
27

00
00

28

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00
00
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00

32

10 00

00
00
00
00

Payments and Other Credits.

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30

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43. Grocery Credit. Computed amount from worksheet on page 11 .................................. ▪
To receive your grocery credit, enter the computed amount on line 43 ............................................ ▪
To donate your grocery credit to the Cooperative Welfare Fund, check the box and enter zero on line 43 ▪
44. Maintaining a home for family member age 65 or older or developmentally disabled. Include Form 39R ... ▪
45. Special fuels tax refund
Gasoline tax refund
Include Form 75 .....
46. Idaho income tax withheld. Include Form W-2s and any 1099s that show Idaho withholding ............... ▪
47. 2023 Form 51 estimated payments and amount applied from 2022 return ........................................... ▪
Withheld ▪
ABE ▪
See instructions .......
48. Paid by entity ▪
49. Tax Reimbursement Incentive credit ▪
Claim of Right credit ▪
See instructions ...
50. Total Payments and Other Credits. Add lines 43 through 49 .............................................................
Tax Due or Refund. See instructions, page 12.
51. Tax Due. If line 42 is more than line 50, subtract line 50 from line 42 ........................................... ▪ 51
52. Penalty ▪
Interest from the due date ▪
Enter total .............................
Check box if penalty is caused by an unqualified Idaho medical savings account withdrawal ...... ▪
53. Nonrefundable credit from a prior year return. See Form 44 instructions ..................................................... ▪
54. Total Due. Add lines 51 and 52, then subtract line 53 ................................................................................. ▪
55. Overpaid. If line 42 is less than line 50, subtract lines 42 and 52 from line 50 ............................................. ▪
56. Refund ........... ▪
Apply to 2024 .......... ▪
57. Direct Deposit. See instructions, page 13. ▪
▪ Routing No.

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42

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43

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44
45
46
47
48
49
50

00
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52

00

53
54
55

00
00
00

Check if final deposit destination is outside the U.S.

▪ Account No.

(continued)

21

21. Tax amount from line 20 ........................................................................................................................

Credits. Limits apply. See instructions, page 9.

2023

Type of ▪
Account: ▪

Checking
Savings

Amended Return Only. Complete this section to determine your tax due or refund. See instructions.
58.
59.
60.
61.

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Total due (line 54) or overpaid (line 55) on this return ...........................................................................
58
00
Refund from original return plus additional refunds ....................................................................................... ▪ 59
00
Tax paid with original return plus additional tax paid ............................................................................. ▪ 60
00
Amended tax due or refund. Add lines 58 and 59 then subtract line 60 ................................................
61
00
Within 180 days of receiving this return, the Idaho State Tax Commission may discuss this return with the paid preparer identified below.
Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct, and complete. See instructions.
Your signature (required)

Spouse’s signature (if a joint return, both must sign)

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Sign
Here Paid preparer’s signature

Preparer’s EIN, SSN, PTIN

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Preparer’s address
EFO00089

08-23-2023

Taxpayer’s phone number

▪
State

ZIP Code

Date

Preparer’s phone number
Page 2 of 2

Form 40 — Instructions
Individual Income Tax Return

2023

Instructions are for lines not fully explained on the
form. General information instructions beginning on
page 2 also apply to this form.

Amended Return
You can use this form as an original return or an
amended return.

Grocery Credit Refund Only
If you’re not required to file an income tax return but
are filing Form 40 to receive a grocery credit refund,
you don’t need to include a copy of a federal return.
If you or your spouse are over age 65, see Form 24.

If you’re filing this form as an amended return, check
the box at the top of the form. Enter the number from
the following list that best describes your reason for
amending:
1.	 Federal Audit
2.	 Net Operating Loss Carryback – Include Form 56
or a schedule showing the application of the loss
3.	 Federal Amended – Include a complete copy of
your amended federal return
4.	 Other – Include an explanation

You must complete Form 40 as follows:
•	 Complete the top of the form through line 6
•	 Write “NRF” (Not Required to File) on line 7
•	 Skip lines 8 through 11
•	 Complete line 12a if you (or your spouse) are
age 65 or older
•	 Skip lines 12b through 31
•	 Cross through the $10 on line 32, Permanent
Building Fund, and write “NRF”
•	 Skip lines 33 through 42
•	 Enter your grocery credit amount on line 43
using the grocery credit worksheet on page 11
•	 Complete applicable lines 44 through 57
•	 Skip lines 58 through 61
•	 Complete the bottom of Form 40 below line 61
Heading
Write your name, address, and Social Security
number (SSN) in the spaces provided. If you don’t
have an SSN, write your Individual Tax Identification
Number (ITIN).
If you don’t have or aren’t required to have an
SSN or ITIN, enter “NRA” (Nonresident Alien) in
the SSN space. If you’ve applied for an ITIN and
haven’t received it from the Internal Revenue
Service (IRS) before you file your Idaho return,
enter “Form W-7” in the space provided for the
SSN. If you enter “Form W-7,” include a copy of
your federal Form W-7 with your return. Once you
receive your ITIN from the IRS, you must provide
it to the Tax Commission before your return can
finish processing.
If you receive an SSN after using an ITIN, you must
use the SSN and stop using your ITIN. It’s your
responsibility to notify the Tax Commission so your
return can finish processing.
Be sure that your return and W-2 forms show the
correct SSN or ITIN. An error in your SSN or ITIN
will delay your refund.
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Complete the entire form and schedules using the
corrected amounts. Don’t include a copy of your
original return with the amended return.
Lines 1 through 5 Filing Status
Check the box indicating your Idaho filing status.
Refer to General lnformation on page 2 for more
information on filing status.
Line 6 Household
Line 6a. Yourself. Enter “1” unless someone else
claims you as a dependent on their return.
Line 6b. Spouse. Enter “1” if you’re filing a joint return.
Enter “1” if your spouse died during 2023 and you’re
filing a joint return.
Leave the line blank if someone else claims your
spouse as a dependent on their return.
Line 6c. Dependents. List your dependents. Include
their SSN and birthdate. If you have more than four
dependents, continue on Form 39R, Part F. Enter the
total number of dependents on the line.
If you’re the noncustodial parent of a dependent and
are claiming them on your return, include federal
Form 8332 or a copy of the court order with your
return. See irs.gov/pub/irs-pdf/f8332.pdf for more
information.
Line 6d. Total. Add lines 6a through 6c.
Line 7 Federal Adjusted Gross Income
Enter your federal adjusted gross income from
Form 1040 or 1040-SR, line 11.
Line 11 Total Adjusted Income
If your total adjusted income is negative, see
Form 56 and instructions.
Page 7 of 52

Form 40 — Instructions
Tax Computation
Line 12a Age 65 or Older
If you’re 65 or older, check the box for “Yourself.”
If you’re filing a joint return and your spouse is 65
or older, check the box for “Spouse.” If your 65th
birthday was on January 1, 2024, you may consider
yourself 65 on December 31, 2023. The boxes you
check must match your federal return.
Line 12b Blind
Check the box for “Yourself” if you’re blind. If you’re
filing a joint return and your spouse is blind, check
the box for “Spouse.” The boxes you check must
match your federal return.
Line 12c Claimed Dependent
Check this box if someone else, such as a parent,
can claim you as a dependent.
Lines 13 – 16
Standard Deduction
Most people can find their standard deduction by
looking at the instructions to the left of Form 40,
line 16. Use the Standard Deduction Worksheet
beginning on this page to calculate your standard
deduction if:
•	 You check any boxes on lines 12a through 12c,
or
•	 Someone can claim you or your spouse, if
filing jointly, as a dependent
You can use either your federal itemized deductions
or standard deduction, whichever benefits you
more.
You Must Itemize If:
•	 You’re married, filing a separate return (filing
status 3), and your spouse itemizes
•	 You had dual status as a nonresident alien for
part of 2023 and during the rest of the year, you
were a resident alien or a U.S. citizen
You don’t have to itemize if you file a joint return
with your spouse who was a U.S. citizen or resident
at the end of 2023, and you and your spouse agree
to be taxed on your combined worldwide income.
Idaho requires that state or local income or general
sales taxes shown on federal Schedule A be
subtracted from your total itemized amount before
you use this figure to reduce your income. Because
of this addback, it may be more beneficial to itemize
for federal purposes but use the standard deduction
for Idaho.
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2023

(continued)

If the IRS considers you or your spouse a nonresident
alien and you aren’t from India, your standard
deduction is zero. If you’re nonresident aliens from
India, use the standard deduction indicated for your
filing status.
If line 15 is more than line 16, use your itemized
deductions on line 15. If line 16 is more than line 15,
use your standard deduction on line 16.
Itemized Deductions
If you use federal Schedule A to itemize, use the
following instructions for line 14:
•	 If federal Schedule A, line 5d, is:
‚	 $10,000 or less ($5,000 if married filing
separately), enter the amount from federal
Schedule A, line 5a.
‚	 More than $10,000 ($5,000 if married
filing separately), subtract lines 5b and 5c
from line 5e, and enter the amount here.
Enter zero for any result less than zero.
Federal Foreign Tax Credit: If you claim the federal
foreign tax credit, Idaho allows that amount as a
deduction. Idaho doesn’t have a credit that matches
the federal foreign tax credit.
Add the amount you claimed for the federal foreign tax
credit to your Idaho itemized deductions.

Standard Deduction Worksheet
1. Enter the amount shown below for your
filing status:
•	 Single or married filing separately,
enter $13,850
•	 Married filing jointly or qualifying
surviving spouse, enter $27,700
•	 Head of household, enter $20,800 ......
2. Can you be claimed as a dependent?
No. Enter the amount from line 1 on line 4.
Skip line 3.
Yes. Go to line 3.
3. Is your earned income* more than $850?
Yes. Add $400 to your earned income.
Enter the total.
No. Enter $1,250 ..............................
4. If you can be claimed as a dependent,
enter the smaller of lines 1 or 3. If born
after January 1, 1959, and not blind, skip
to line 6. Otherwise, go to line 5 ...............

Page 8 of 52

Form 40 — Instructions
5. If born before January 2, 1959, or blind,
multiply the total number of boxes
checked on Form 40, lines 12a and 12b,
by $1,500 ($1,850 if single or head of
household) .............................................
6. Add lines 4 and 5. Enter the total here
and on Form 40, line 16 ..........................

*Earned income includes wages, salaries, tips,
professional fees, and other compensation received
for personal services you performed. It also
includes any amount received as a scholarship
that you must include in your income. See Gross
Income in General Information.
Line 18 Qualified Business Income Deduction
Enter the amount from federal Form 1040 or
1040-SR, line 13.
Line 20 Tax
Enter the tax on this line.
Worksheet
1. Enter the amount of Idaho taxable
income from Form 40, line 19..................
2. Enter the amount shown below for your
filing status:
•	 Single or married filing separately,
enter $4,489
•	 Married filing jointly, head of household,
or qualifying surviving spouse,
enter $8,978
3. Subtract line 2 from line 1. Enter the
subtotal .........................................................
4. Multiply subtotal by 5.8% .............................
5. Idaho tax. Enter the total here and on
Form 40, line 20 ...........................................

If you don’t meet the filing requirement
(see page 2) and are filing only to receive a refund of
withheld taxes, write “NRF” (Not Required to File) on
this line.

Credits
Line 22 Income Tax Paid to Other States
When both Idaho and another state tax the same
income, you may qualify for a credit for tax paid
to the other state. Use Form 39R to compute the
credit. You must include a copy of the other state’s
income tax return and Form 39R. If the credit
applies to more than one state, use a separate
Form 39R for each state. See instructions, page 37.
You may qualify for a credit for tax paid to another
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2023

(continued)

state by a pass-through entity. If a pass-through
entity paid tax to another state on your behalf, it
should report that information to you.
Examples of income that may be taxed by both
Idaho and another state include:
•	 Wages earned in another state that has an
income tax, such as Oregon or Utah, while
you’re living in Idaho
•	 Income from a business or profession earned
in another state that has an income tax while
you’re a resident of Idaho
Line 23 Total Credits for Charitable Contributions
and Live Organ Donations
You may qualify for a credit if you donated a qualified
organ that’s transplanted into another individual, or if
you made a contribution to a:
•	 Qualified Idaho educational entity
•	 Center for independent living
•	 Youth or rehabilitation facility or its foundation, or
•	 Nonprofit substance abuse center licensed by
the Idaho Department of Health and Welfare
Complete Form 39R, Part D and see page 37 for
specific instructions. Enter the total allowed credit from
Form 39R, Part D, line 4, and include Form 39R with
your return.
Line 25 Idaho Child Tax Credit Worksheet
To qualify for the Idaho Child Tax Credit, the child
must:
•	 Be your qualifying child, and
•	 Be age 16 or under as of December 31, 2023
If you don’t have a qualifying child, you can’t claim
the credit.
For divorced parents or parents who don’t live
together, the custodial parent claims the qualifying
child.
The noncustodial parent may claim the child if:
•	 A court has awarded the right to claim the child
for tax purposes to the noncustodial parent, or
•	 The custodial parent signs a written declaration
that the noncustodial parent can claim the child
for the child tax credit
The noncustodial parent must include a copy of the
court order or the written declaration with their income
tax return.
Note: This credit is limited to your tax liability after
any credit for tax paid to other states and credits from
Forms 39R and 44.
Page 9 of 52

Form 40 — Instructions
Worksheet
1. Enter the number of your qualifying
children* .................................................
2. Multiply line 1 by $205 ...........................
3. Enter the amount from Form 40, line 20 ....
4. Enter the amount from Form 40, line 22 ....
5. Enter the amount from Form 40, line 23 ....
6. Enter the amount from Form 40, line 24 ....
7. Subtract lines 4 through 6 from line 3. If
less than zero, enter zero .......................
8. Enter the lesser of lines 2 or 7 here
and on Form 40, line 25 .........................

*See federal Form 1040 instructions for more
information on qualifying children.

Other Taxes
Line 28 Fuels Tax Due
If you buy gasoline, aircraft fuel, or special fuels
(diesel, propane, or natural gas) without paying the
fuels tax and later use this fuel in licensed vehicles
or aircraft, you owe fuels tax. Add the amounts on
Form 75, Section IV, lines 3 and 4, and enter the
total. Include Form 75.
Line 29 Sales/Use Tax Due
If you made purchases during the year without
paying sales tax, you must pay use tax on these
purchases. If you purchased an item from an
out-of-state seller (including internet, catalog, radio,
and TV purchases) and the seller didn’t collect
sales tax on that purchase, you must pay the use
tax directly to the Tax Commission. Multiply the total
amount of purchases by 6% (.06). If you computed
use tax on Form 75, add it to the use tax on other
purchases and enter the total on this line.
If you have an Idaho sales or use tax account,
don’t report your sales or use tax on this line, but
continue to report the tax on these purchases on
your sales and use tax returns.
Line 30 Total Tax from Recapture of Income Tax
Credits
If you’ve claimed Idaho tax credits that no longer
qualify, you must compute the tax credit recapture.
Enter the total tax from recapture of income
tax credits from Form 44, Part II, line 6. Include
Form 44.

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(continued)

Line 31 Tax from Recapture of Qualified
Investment Exemption (QIE)
If you’ve claimed Idaho exemption of property taxes
from property that no longer qualifies, you must
compute the recapture of the QIE. Include Form 49ER.
Line 32 Permanent Building Fund (PBF) Tax
You’re required to pay the $10 PBF tax if you’re
required to file an Idaho income tax return. See Who
Must File on page 2.
You aren’t required to pay the $10 PBF tax if:
•	 Your gross income was less than the amount
specified for your filing status. Draw a line through
the $10 and enter “NRF” (Not Required to File)
•	 You were receiving Idaho public assistance
payments at the end of the tax year. Check the
box on this line and draw a line through the $10.
Food stamps and WIC payments don’t qualify as
Idaho public assistance
•	 You (or your spouse) are legally blind at the end
of the tax year. Draw a line through the $10

Donations
The donations on lines 34 through 41 are voluntary
and will either reduce your refund or increase your tax
due. Once you make the donation, it can’t be changed.
These donations may be itemized as charitable
contribution deductions on your 2024 income tax
return. If you have questions about your donations,
contact the agencies listed.
If you’re filing an amended return, your donations can’t
be less than the amounts on the original return.
If you make a donation and owe tax, you must pay the
tax at the time of filing.
Line 34 Idaho Nongame Wildlife Fund
Contributions are used to ensure the conservation and
management of nongame wildlife, rare plants, and
their habitats in Idaho, to promote greater awareness
of and appreciation for species that aren’t hunted,
fished, or trapped, and to increase opportunities
to view and enjoy “watchable” wildlife. For more
information visit the Department of Fish and Game
website at idfg.idaho.gov/wildlife/funding or call
(208) 334-2920.
Line 35 Idaho Children’s Trust Fund/Prevent Child
Abuse Idaho
Contributions are used to protect our children,
Idaho’s single greatest resource. The Children’s Trust
supports work in communities throughout Idaho to
Page 10 of 52

Form 40 — Instructions
prevent child abuse and neglect before it ever occurs.
For more information visit the Idaho Children’s
Trust Fund/Prevent Child Abuse Idaho website at
idahochildrenstrustfund.org or call (208) 386-9317.
Line 36 Special Olympics Idaho
Contributions provide support for year-round sports
training and competition for children and adults
with developmental disabilities in Idaho. For more
information visit the Special Olympics Idaho website
at specialolympicsidaho.org or call (208) 323-0482.
Line 37 Idaho Guard and Reserve Family
Support Fund
Contributions are used to assist military reservists
and their families to promote the overall readiness
for them to support our state and federal missions.
For more information visit the Idaho Guard and
Reserve Family Support Fund, Inc. website
at imd.idaho.gov/igr-family-support or call
(208) 801-4225.
Line 38 American Red Cross of Idaho Fund
Contributions prevent and alleviate human
suffering in the face of emergencies. For more
information visit the American Red Cross
website at redcross.org/local/idaho or call
(800) 733-2767.
Line 39 Veterans Support Fund
Contributions fund programs that support Idaho
veterans. For more information visit the Idaho
Division of Veterans Services website at veterans.
idaho.gov/publications/idaho-veterans-supportfund or call (208) 780-1300.
Line 40 Idaho Food Bank Fund
Contributions assist Idaho hunger relief
organizations in meeting the demand for emergency
food for hungry Idaho families, children, and senior
citizens. For more information visit the Idaho Food
Bank Fund website at idahofoodbankfund.org or
call (208) 336-9643.
Line 41 Opportunity Scholarship Program
Contributions help provide need-based scholarship
funds to Idaho high school graduates who attend
approved higher education institutions within Idaho.
For more information visit the Idaho Opportunity
Scholarship Program website at boardofed.idaho.
gov/scholarships/Idaho-opportunity-scholarship.

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2023

(continued)

Payments and Other Credits
Line 43 Grocery Credit
If you’re an Idaho resident, you can claim a credit for
each qualifying dependent who’s an Idaho resident. If
someone else, such as a parent, can claim you as a
dependent, you can’t claim this credit on your return.
The credit is $120 each for you, your spouse, and your
dependents. You can claim an additional $20 if you’re
age 65 or older on December 31, 2023, and are an
Idaho resident. You can claim an additional $20 if your
spouse is age 65 or older and is an Idaho resident.
An individual doesn’t qualify for the credit for any
month or part of a month for which that person:
•	 Received assistance from the federal food
stamp program
•	 Was incarcerated, or
•	 Lived illegally in the United States
Members of the Armed Forces
A member of the United States Armed Forces
who’s domiciled in Idaho is allowed the credit. If
you live in Idaho but are a nonresident under the
Servicemembers Civil Relief Act, you aren’t allowed
the grocery credit.
A spouse or dependent of a nonresident military
person stationed in Idaho may be an Idaho resident
or part-year resident. The domicile of a dependent
child is the same as that of the nonmilitary spouse.
Complete the worksheet and enter the total computed
grocery credit on line 43. See the following instructions
to donate your credit. If you aren’t donating your credit,
enter the computed amount in the column for line 43.

Grocery Credit Worksheet
Yourself:
1. Number of qualified months .......................
2. If 65 or older, multiply line 1 by $11.67
If qualified for the entire year, enter $140 ......
If under 65, multiply line 1 by $10.
If qualified for the entire year, enter $120 ......
Spouse (if joint return):
3. Number of qualified months .......................
4. If 65 or older, multiply line 3 by $11.67
If qualified for the entire year, enter $140 ......
If under 65, multiply line 3 by $10
If qualified for the entire year, enter $120 ......

Page 11 of 52

Form 40 — Instructions
Resident dependents claimed on line 6:
5. Enter $120 for each dependent who qualifies for
the entire year. If a dependent qualifies for only
part of the year, compute as follows:
 Number of qualified months ____ x $10
Number of qualified months ____ x $10
Number of qualified months ____ x $10
Number of qualified months ____ x $10
If you have more than four dependents, use additional
paper to compute.
Total credit allowed:
6. Add amounts on lines 2, 4, and 5. Enter
total on line 43 ............................................

Donating Your Grocery Credit
You can donate your entire grocery credit to the
Cooperative Welfare Fund. To donate, check the
box on line 43 and enter zero (0) in the column for
line 43. Once you make the donation, it can’t be
changed on an amended return.
Note: If you (or your spouse) are age 65 or older
and qualify for the credit but aren’t required to file
an Idaho income tax return, you can claim the credit
on Form 24. You can get this form from any Tax
Commission office or our website at tax.idaho.gov/
IITforms. Form 24 is due by April 15, 2024.
Line 44 Maintaining a Home for a Family Member
Age 65 or Older or a Family Member with a
Developmental Disability
You can claim a tax credit of $100 per person (up
to $300) if you maintained a household for an
immediate family member:
•	 Age 65 or older (not including yourself or your
spouse), or
•	 With a developmental disability (including
yourself and your spouse), and
•	 Didn’t claim a deduction of $1,000 per person
on Form 39R, Part B, line 15
You can claim this credit even if your gross income
is less than the filing requirement.
Line 45 Fuels Tax Refund
If you buy special fuels (diesel, propane, or natural
gas) with Idaho tax included and use this fuel for
heating or in off-highway equipment, you may be
eligible for a refund of the Idaho special fuels tax
you paid. Enter the amount from Form 75, Section
IV, line 2. Include Form 75. Heating fuel generally is
purchased without paying the tax.
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If you buy gasoline and use it in unlicensed equipment
or auxiliary engines, you may be eligible for a refund
of the Idaho gasoline tax you paid. Enter the amount
from Form 75, Section IV, line 1. Include Form 75.
Line 46 Idaho Income Tax Withheld
Enter the total amount of Idaho income tax withheld.
Include legible state copies of Form W-2s, 1099s, and
other information forms that show Idaho withholding.
Don’t claim credit for tax withheld for other states or
federal tax withheld.
Don’t include Form W-2s from other tax years or write
on or change the amounts on your Form W-2s.
Line 47 Form 51 Payments
Enter the total payments you made with Form 51s
on or before the due date. Include the amount of
overpayment applied from your 2022 return.
Line 48 Paid by Entity/Withheld/Affected
Business Entity (ABE)
If a pass-through entity pays or withholds income tax
for an Idaho resident owner, include the amount paid
or withheld on this line as specified on Form ID K-1.
Also, include the amount of tax paid by the ABE on the
individual’s share of ABE income. Include a copy of
Form ID K-1s with your income tax return.
Line 49 Tax Reimbursement Incentive Credit
Enter the total credit allowed from the Idaho
Reimbursement Incentive Certificate. Include a copy
of the certificate with the return.
Claim of Right Credit
If you claimed a deduction or credit on your federal
return for claim of right, complete Idaho Worksheet
CR to determine which option benefits you most on
your Idaho return. See Claim of Right Worksheets
at tax.idaho.gov/taxes/income-tax/individualincome/popular-credits-and-deductions/claimof-right-income-repayments.

Tax Due or Refund
Line 52 Penalty and Interest
Idaho law provides penalties for not filing tax returns
by the due date, not paying tax due on time, and not
prepaying enough on extension returns. For more
information or to calculate a penalty, see our Penalties
and Interest page at tax.idaho.gov/penalties.
Interest: We charge interest on the amount of tax
due, line 51, from the original due date until paid. The
rate for 2024 is 6%.
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Form 40 — Instructions

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Idaho Medical Savings Account: If you make an
Idaho medical savings account withdrawal that’s
taxable and you’re under age 59 1/2, the withdrawal
is subject to penalty. The penalty is 10% of the
amount withdrawn. Check the box and enter the
amount here.

you want to refund from line 55. Any difference will be
applied to your 2024 tax and won’t be refunded.

Line 53 Nonrefundable Credit From a Prior Year
Return
If you were denied a refund from an overpayment of
tax on a prior year return because of the three-year
statute of limitations, you may be eligible to take
a credit for the amount. See Idaho Form 44 for
calculation of your credit and include it with your
return.
Line 54 Total Due
Enter the amount you owe, including penalty and
interest, on this line.

If your refund is being forwarded from a United States
financial institution to a financial institution or financial
agency located outside of the United States, check the
box on this line. If after filing your Idaho income tax
return you become aware that your electronic refund
payment will be electronically deposited in a financial
institution or financial agency located outside of the
United States, please notify us at:
Idaho State Tax Commission
PO Box 56
Boise ID 83756-0056

Don’t send cash. Payments of less than $1 aren’t
required. We charge a $20 fee on all returned
checks.

Contact your bank to make sure your deposit will be
accepted and that you have the correct routing and
account numbers.

Electronic payments. There’s no fee to pay by
ACH Debit. Our third-party provider charges a
convenience fee when you pay by credit card
or e-check. We accept American Express®,
Discover®, MasterCard®, and Visa®. For
more information, visit our E-Pay page at
tax.idaho.gov/epay.

Enter your nine-digit routing number. The routing
number must begin with 01 through 12 or 21 through
32 for bank accounts. For all IDeal accounts, the
routing number is 011001234.

Check payments. Make your check or money
order payable to the Idaho State Tax Commission.
Be sure to write your Social Security number on it,
and include it with your return. Don’t staple your
check to your return or send a check stub.
Line 56 Refund/Apply to 2024
Refund
Enter the amount of your overpayment from line 55
that you want refunded to you. Refunds of less than
$1 won’t be issued. You have three years from the
return’s due date (not including extensions) to claim
a refund. Refunds will be reduced by unpaid Idaho
tax liabilities and can be applied to unpaid liabilities
owed to other agencies.

Line 57 Direct Deposit
Complete this line if you want us to deposit your refund
directly into your bank or Idaho 529 College Savings
(IDeal) account instead of mailing you a check.

Enter the account number you want your refund
deposited into. The account number can be up to
17 characters (both numbers and letters). For IDeal
accounts, the account number will be 541 plus the
11-digit IDeal account number.
Don’t include hyphens, spaces or special symbols.
Enter the number left to right and leave any unused
boxes blank.
Check the appropriate box for account type. Check
either checking or savings, but not both. For IDeal
accounts, check the box for checking.

The agency or party seizing the refund must send
you notice of the action. Questions about a refund
seizure should be directed to the agency or party
that initiated the claim for seizure.
Apply to 2024
If you’re filing an original return, subtract the amount
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The check example above indicates where the
proper banking information is located. To locate
Page 13 of 52

Form 40 — Instructions

2023

(continued)

your IDeal account number, log into your account
at www.idsaves.org or call (866) 433-2533 for
assistance. You’re responsible for the accuracy of
this information.

You’re not authorizing the paid preparer to receive
any refund check, bind you to anything including any
additional tax liability, or otherwise represent you
before the Tax Commission.

If your financial institution rejects your request for
direct deposit, you’ll receive a check by mail instead.

This authorization is valid for up to 180 days from the
date the Tax Commission receives the return. If you
want the Tax Commission to contact you rather than
your preparer, leave the box blank.

Note: An IDeal account has a maximum balance
limit of up to $350,000 for each beneficiary.

Amended Return Only
Complete lines 58 through 61 only if you’re filing
this return as an amended return.
Line 58 Total Due or Overpaid on This Return
If the total due shown on line 54 is greater than zero,
enter it as a positive amount.
If line 54 is zero, enter the amount of overpayment
that’s shown on line 55 here as a negative amount.
Line 59 Refund from Original Return Plus
Additional Refunds
Enter the total refund amount from previous returns
for this tax year here as a positive amount.
Line 60 Tax Paid with Original Return Plus
Additional Tax Paid
Enter the total due paid from previous returns for
this tax year here as a positive amount. (Don’t
include penalty, interest, Form 51 estimated
payments, withholding, or unpaid tax.)

Signatures
Who must sign the return?
•	 You
•	 Your spouse (if filing a joint return)
•	 A paid preparer (if used). Include preparer’s
name, address, and identification number
•	 An authorized person signing for a deceased
individual or an individual unable to sign.
Include the authorized person’s relationship to
the taxpayer. Write “FILING AS SURVIVING
SPOUSE” or “UNABLE TO SIGN” in the signature
space
•	 If a taxpayer signs with an “X,” this mark must be
witnessed
•	 Not signing the return will delay processing

Line 61 Amended Tax Due or Refund
Add lines 58 and 59, then subtract line 60. A positive
amount is your amended tax due. A negative amount
is your amended refund.
Tax Preparer Contact Box
This box applies only if you paid a tax preparer to
complete your return. If you check the box, you’re
authorizing the Tax Commission to discuss your return
with the paid preparer identified on the return.
You’re also authorizing the paid preparer to:
•	 Give the Tax Commission any information that’s
missing from your return, and
•	 Call the Tax Commission for information about
the processing of your return or the status of your
refund or payments

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