Idaho Idaho Income Tax Instruction Booklet

Idaho Income Tax Instruction Booklet
Individual Income Tax Instructions Packet 2024
Individual Income Tax
General Information

2024

Check Your Withholding!
•	 Recent tax laws have changed the calculation for income taxes withheld
from your paycheck. Make sure you’re not withholding too little or too much.
•	 Check your withholding today at tax.idaho.gov/w4

Where’s My Refund?
Track Your Refund Progress 24/7

Visit tax.idaho.gov/refund to get the most up-to-date information
about your income tax refund. Our online service is the easiest and
fastest way to track your refund.

Typical Refund Timeframes

•	 E-filed? Expect your refund about seven to eight weeks after you
receive an acknowledgment that we have your tax return.
•	 Filed on paper? Expect your refund about 10 to 11 weeks after we receive your
return. We must manually enter information from paper returns into our database.

Refund Exceptions

•	 First time you filed an Idaho income tax return? It takes about three weeks to enter your
account into our system. Until that time, we’ll report your return as “not entered in system.”
Add those three weeks to the estimates above to determine your refund timeframe.
•	 Received a letter from us asking for more information? We can’t issue your refund until
we get the requested information. It then will take us about six weeks to finish the process.

Rapid Response = Faster Refund

All income tax returns go through fraud detection reviews and accuracy checks before we
issue any refunds. After you file your return, the Tax Commission might send you letters
asking you to:
•	 Verify your identity
•	 Verify that you filed a return
•	 Provide more information

Pay Online Quickly and Easily
Use our fast and easy Quick Pay option to make online payments at tax.idaho.gov/quickpay.

Get Idaho Forms
•	 Get forms online at tax.idaho.gov/IITforms.
•	 Pick them up at one of our offices. Find locations at tax.idaho.gov/visit.
•	 Call us at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.
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General Information
What’s New for 2024
Conformity to Internal Revenue Code (IRC)
Idaho conforms to the IRC as of January 1, 2024.
Notable exceptions include bonus depreciation and
Idaho net operating losses.
Tax Rate Reduction
Effective January 1, 2024, the individual income tax
rate is 5.695%.

Who Must File
Your residency status and income determine if you
need to file an Idaho return. See the Residency and
Income sections below. However, in general, it’s:
•	 Every Idaho resident who must file a federal
income tax return
•	 Every part-year resident with a total of more
than $2,500 gross income from either or both of
these:
‚	 All sources while a resident
‚	 Idaho sources while a nonresident
•	 Every nonresident with more than $2,500 gross
income from Idaho sources
To file an Idaho return, first complete your federal
return. You need the federal return information to
complete your Idaho return.
Your Idaho filing status must be the same as
your federal filing status. For example, if you file a
joint federal return you also must file a joint Idaho
return. The tax year and accounting method used on
your Idaho return must match those used on your
federal return.
If a taxpayer dies before filing a current year return,
the taxpayer’s spouse or personal representative
must file the return. A personal representative can
be an executor, administrator, or anyone who’s in
charge of the deceased taxpayer’s property.

Residency
Are you a resident, a part-year resident, or a
nonresident?
The following will help you decide:
•	 You’re an Idaho resident, even though you live
outside of Idaho if all of the following are true:
‚	 You think of Idaho as your permanent home.
‚	 Idaho is the center of your financial, social,
and family life.
‚	 Idaho is the place you intend to return to
when you’re away.

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•	 You’re also an Idaho resident if both of these are
true:
•	 You maintain a home in Idaho the entire year.
‚	 You spend more than 270 days in Idaho
during the tax year.
•	 You’re a part-year resident if you moved into or
out of Idaho during the tax year. You’re still a
resident if both of these are true:
‚	 You temporarily moved outside of Idaho.
‚	 You moved back to Idaho after a
temporary absence.
•	 You’re a nonresident if your permanent home is
outside of Idaho all year.
•	 You’re also a nonresident if all of these are true:
‚	 You’re an Idaho resident who lived
outside of Idaho for at least 445 days in a
15-month period.
‚	 After satisfying the 15-month period, you
spent less than 60 days in Idaho during
the year.
‚	 You didn’t have a personal residence in
Idaho for yourself or your family during any
part of 2024.
‚	 You didn’t claim Idaho as your federal
tax home.
‚	 You weren’t employed on the staff of a U.S.
senator or representative.
‚	 You didn’t hold an elective or appointive
office of the U.S. government other than
the armed forces or a career appointment
in the U.S. Foreign Service.
Note: The above exception to being an Idaho
resident doesn’t apply to a qualified servicemember.
Community property
Idaho is a community property state. Idaho’s
community property laws generally treat property
and income acquired during marriage differently
than other property. For more information visit
tax.idaho.gov/commprop.

Military Personnel
Idaho law generally follows federal law regarding
which type of military pay (active duty, disability,
reserve, or retirement) is taxable.

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General Information
Qualified servicemember
A qualified servicemember is:
•	 Any member of the U.S. military.
•	 A member of the National Guard that the
President of the U.S. or U.S. Secretary
of Defense calls to duty for more than 30
consecutive days to respond to a national
emergency that the President declares and
federal funds support.
•	 A member of the commissioned corps of
the National Oceanic and Atmospheric
Administration (NOAA) in active service.
•	 A member of the commissioned corps of the
Public Health Service in active service.
Military home of record
The qualified servicemember’s residence is the
same as their home of record.
Idaho residents on active duty — stationed in Idaho
If Idaho is your military home of record and you’re on
active duty stationed in Idaho, Idaho taxes all of your
military wages and all nonmilitary income regardless
of the source. File Form 40.
Idaho residents on active duty — stationed
outside of Idaho
Report all your Idaho income to Idaho if you meet all
the following criteria:
•	 You joined the military as an Idaho resident.
•	 Idaho is your military home of record.
•	 You were on active duty for 120 or more
consecutive days.
•	 You were stationed outside of Idaho for all or
part of the year.
File Form 40 if you’re single or if you’re married and
your spouse also is an Idaho resident.
File Form 43 if you’re married and your spouse is
an Idaho nonresident, part-year resident, or military
nonresident.
•	 Check the “Idaho Resident on Active Military
Duty” residency status box for yourself.
•	 Check the applicable residency status box for
your spouse.
Idaho residents in the military don’t lose Idaho
residency or domicile by being absent because of
military orders.
A qualified servicemember isn’t a resident of, or
domiciled in, Idaho just by being stationed in Idaho.
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Nonresidents on active duty stationed in Idaho
Idaho doesn’t tax your military income if your military
home of record isn’t Idaho and you’re on active duty
stationed in Idaho for all or part of the year.
Idaho taxes nonmilitary income from Idaho sources.
File Form 43 if your gross income from Idaho
sources is more than $2,500. The instructions for
Form 43 begin on page 15.
Federal Military Spouses Residency Relief Act
Idaho doesn’t tax the earned income of qualifying
spouses of Idaho servicemembers. This is due to the
federal Military Spouses Residency Relief Act.
As a servicemember’s spouse, you qualify for this
exemption if both of these are true:
•	 You’re married to a servicemember who’s
serving in Idaho and the servicemember
registered their home of record in another state.
•	 You’ve moved to Idaho with the servicemember
and have the same domicile (permanent
residence) as the servicemember’s home of
record.
If you qualified for the Idaho income tax military
spouse exemption, report any Idaho withholding on
Form 43, line 66.
National Guard members called to active duty
in a combat zone
Idaho follows federal law and provides income tax
relief for servicemembers on active duty in combat
zones. Below is a summary of how these laws affect
Idaho National Guard members:
•	 All individual tax filing deadlines are extended for
at least 180 days after your last day in a combat
zone.
•	 No interest or penalty accrues for nonpayment
of individual income taxes while you’re in a
combat zone.
•	 If you’re enlisted or a warrant officer, you don’t
owe tax on military pay received while in a
combat zone. If you’re a commissioned officer,
the monthly exclusion is capped at the highest
enlisted pay plus any hostile fire or imminent
danger pay received.
•	 Write “COMBAT ZONE” and the date of
deployment on top of the tax return you’re filing.
•	 Federal law doesn’t cover business tax returns,
employment taxes, or sales and use tax
obligations.

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General Information
American Indians

If you have no other income, you don’t have to file
an Idaho return.

Income
Idaho taxes two kinds of income: gross income
and unearned income. When determining if you
need to file, you’ll need to know your gross income.
Dependents will also need to know their unearned
income to see if they have to file.
Gross income
Gross income means all income you received in the
form of money, property, goods, and services. It’s
your income before you subtract any deductions. It
includes, but isn’t limited to:
•	 Income from wages, salaries, tips, interest, and
dividends that isn’t exempt from tax
•	 Self-employment income before expenses
•	 Farm income before expenses
•	 Rental income before expenses

Idaho Resident Filing Requirements

(continued)

•	 The shareholders’ or partners’ share of gross
income from S corporations and partnerships
•	 Unemployment compensation
•	 Certain scholarship and fellowship grants
•	 Gains from sales of property
•	 Pensions and annuities
•	 Taxable Social Security benefits

In general, if the federal government requires you
to file a federal return, you must also file an Idaho
return. See instructions on Idaho Form 39R or
Form 39NR.
On your Idaho return, you’ll be able to deduct all
your income from working on the reservation when
you meet all these criteria:
•	 You’re enrolled in a federally recognized tribe.
•	 You live and work on the reservation.
•	 You include your reservation income on your
Idaho return.

2024

What not to include in gross income
Don’t include in gross income any scholarships used
for tuition, fees, supplies, books, and equipment
required for courses leading to a degree.
Unearned income
Unearned income includes:
•	 Taxable interest
•	 Ordinary dividends
•	 Capital gains distributions
•	 Unemployment compensation
•	 Taxable Social Security benefits, pensions,
and annuities
•	 Distributions of unearned income from a trust
Earned income includes:
•	 Salaries
•	 Wages
•	 Tips
•	 Professional fees
•	 Taxable scholarships and fellowship grants
Gross income is the total of your unearned and
earned income.

If your filing status is:

And you are:

And your gross income is:

Married filing jointly

Under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)

$29,200
$30,750
$32,300

Head of household

Under 65
65 or older

$21,900
$23,850

Single

Under 65
65 or older

$14,600
$16,550

Qualifying surviving spouse with
dependent child

Under 65
65 or older

$29,200
$30,750

Married filing separately

Any age

$5

Idaho doesn’t require you to file an Idaho income tax return if all of these are true:
You’re a resident, you’re filing a federal income tax return only to pay self-employment tax, and the IRS
doesn’t otherwise require you to file a federal income tax return.
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General Information

2024

(continued)

If your parent or someone else can claim you as a dependent, use the following information to see if you
must file a return.

You must file a return if any of the following apply:
Unearned
income

Single
Dependents

Over $1,300

More than the larger of $1,300 or
Over $14,600 your earned income plus $450

Over 65 or blind

Over $3,250

Over $16,550

More than the larger of $3,250 or
your earned income plus $2,400

Over 65 and blind

Over $5,200

Over $18,500

More than the larger of $5,200 or
your earned income plus $4,350

Over 65 or blind

Over 65 and blind

Over $1,300

Over $2,850

Over $4,400

Which Form to Use
Use Form 40 if you’re one of these:
•	 Resident
•	 Resident in the military
Use Form 39R if you file Form 40 and claim any
additions, subtractions, or certain credits.
Use Form 43 if you’re either of these:
•	 Part-year resident
•	 Nonresident
•	 Nonresident alien for federal purposes and
Idaho requires you to file an Idaho income tax
return
Use Form 39NR if you file Form 43 and claim any
additions, subtractions, or certain credits.

When to File and Pay
File your return and pay any tax due by one of these
dates:
•	 By April 15, 2025, for the 2024 calendar year,
•	 By the 15th day of the fourth month following the
close of the fiscal year if you file on a fiscal year
basis

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Gross income

Under 65 and not blind

Under 65 and not blind

Married
Dependents

Earned
income

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Over $14,600

Over $16,150

Over $17,700

At least $5 and your spouse files a
separate return and itemizes
More than the larger of $1,300 or
your earned income plus $450
At least $5 and your spouse files a
separate return and itemizes
More than the larger of $2,850 or
your earned income plus $2,000
At least $5 and your spouse files a
separate return and itemizes
More than the larger of $4,400 or
your earned income plus $3,550

Idaho doesn’t require estimated tax payments.
You can prepay at any time. See ways to pay
electronically at tax.idaho.gov/epay, or mail your
payment with Form 51.

Where to File
Mail the return and payment to:
Idaho State Tax Commission
PO Box 83784
Boise ID 83707-3784
If you’re mailing a payment without a return, send
your payment with Form ID-VP to:
Idaho State Tax Commission
PO Box 83784
Boise ID 83707-3784
If you’re mailing a return only, send to:
Idaho State Tax Commission
PO Box 56
Boise ID 83756-0056
If you’re sending your return using a delivery service
that requires a physical address, use the following:
Idaho State Tax Commission
11321 W Chinden Blvd
Boise ID 83714

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General Information
What to Include and What to Keep
Include
Include all schedules and other forms in the
following order:
1.	 W-2s and/or 1099s placed on top of Form 40 or 43
2.	 Form 40 or 43
3.	 Form 39R or 39NR
4.	 Form 75
5.	 Form 44
6.	 Additional schedules in numerical order
7.	 Additional forms in alphabetical order
8.	 Form ID K-1
9.	 Complete copy of federal return
Include legible copies of Form W-2s, 1099s, and
other information forms that show Idaho withholding
with your return.
If you’re claiming credit for taxes paid to another
state, you must include Idaho Form 39R or 39NR
and a copy of the other state’s income tax return.
If the credit applies to more than one state, use a
separate Form 39R or 39NR for each state.
Keep
Keep copies of any receipts, tax forms, worksheets,
and other records to support any income, deduction,
exemption, and credit you’ve reported.

Rounding
Round the amounts on your return to the nearest
whole dollar. Round down if under 50 cents, round
up if 50 cents or more.

Extension of Time to File
This isn’t an extension of time to pay your
taxes—it’s an extension to file your return.
You automatically get an extension of up to six
months to file your return if you’ve paid at least one
of these:
•	 100% of what you paid for state income taxes
the year before
•	 80% of your current year’s tax liability
You can avoid a penalty for late filing, but we must
charge interest on the remaining tax until you pay
it. Complete the worksheet on Form 51 to see if you
meet the extension requirements.
To avoid a penalty, pay online at
tax.idaho.gov/epay or mail your payment with
Form 51 by April 15, 2025.
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If you qualify for an extension to file your
Idaho return, send the return and pay in full by
October 15, 2025.

Penalties
Idaho law provides penalties for not filing tax returns
by the due date, not paying tax due on time, not
prepaying enough on extension returns, not paying
when you file on extension returns, and other
situations. For more information or to calculate a
penalty, see our Interest and Penalties page at
tax.idaho.gov/penalties.

Interest
We charge interest on the amount of tax due from the
original due date of the return until paid at the rate of
6% per year (rate effective for 2025).

Amended Returns
Use Form 40 or 43 to amend your return. Check the
amended return box at the top of the form and enter
the reason for amending.See Amended Return on
page 7 or 15 for more information.
If your taxable income or tax credits change because
of an audit, you must send written notice including
an amended return to the Tax Commission within
120 days of the final determination. Include copies of
all federal and state schedules that apply to you.
If you owe additional Idaho tax and don’t send
written notice within 120 days of the final federal
determination, we apply a 5% negligence penalty.
We charge interest on any tax due.
If the final determination results in an Idaho refund,
you must file an amended Idaho income tax return
with the written notice. If the statute of limitations is
closed, you have one year from the date of the final
determination to file for the refund.

Deadlines to Claim a Refund
To qualify for a refund, you must file a return within
one of these timeframes:
•	 Three years from the original return filing date.
•	 Three years from the original return due date
(not including extensions).
For amended returns, you must file a claim for refund
one of these timeframes:
•	 Three years from the original return filing date.
•	 One year from when the IRS closed its audit (for
an amended return due to that audit).
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Form 40 — Instructions
Individual Income Tax Return

2024

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:
1.	 Complete the top of the form through line 6.
2.	 Write “NRF” (Not Required to File) on line 7.
3.	 Skip lines 8 through 11.
4.	 Complete line 12a if you (or your spouse) are
age 65 or older.
5.	 Skip lines 12b through 31.
6.	 Cross through the $10 on line 32, Permanent
Building Fund, and write “NRF.”
7.	 Skip lines 33 through 42.
8.	 Enter your grocery credit amount on line 43
using the grocery credit worksheet on page 11.
9.	 Complete applicable lines 44 through 57.
10.	Skip lines 58 through 61.
11.	 Complete the bottom of Form 40 below line 61.

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 for your Idaho filing status. See
General lnformation on page 2 for more about filing
status.
Line 6 Household
Line 6a. Yourself. Enter “1” unless someone else
claims you as a dependent on their return.

Identification Information
Enter your name and address in the spaces
provided.

Line 6b. Spouse. Enter “1” if you’re filing a joint return.

In the Social Security Number (SSN) field, enter
your SSN. If you don’t have an SSN:
•	 Enter your Individual Tax Identification Number
(ITIN). If you receive an SSN after filing using
the ITIN, you must provide the SSN to the Tax
Commission so we can finish processing your
return.

Leave the line blank if someone else claims your
spouse as a dependent on their return.

•	 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.” Include a copy of your federal
Form W-7 with this return. When you receive
your ITIN, you must provide it to the Tax
Commission so we can finish processing your
return.
•	 If you don’t have or aren’t required to have an
SSN or ITIN, enter “NRA” (Nonresident Alien).
Be sure that your return and W-2 forms show the
correct SSN or ITIN. Errors will delay any refund.
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Enter “1” if your spouse died during 2024 and you’re
filing a joint 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.
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Form 40 — Instructions
Tax Calculation
Line 12a Age 65 or Older
The boxes you check here must match your
federal return.
•	 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, 2025,
you may consider yourself 65 on December 31,
2024.
Line 12b Blind
The boxes you check here must match your
federal return.
•	 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.”
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 either of these is true:
•	 You check any boxes on lines 12a through 12c.
•	 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 2024, and you were a resident alien or
U.S. citizen during the rest of the year.
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 2024, and you and your spouse agree
to be taxed on your combined worldwide income.
Idaho requires you to subtract state income tax,
local income tax, or general sales tax on federal
Schedule A from your total itemized amount
before you use that amount to reduce your
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(continued)

income. Because of this addback, it might be more
beneficial to itemize for federal purposes but use
the standard deduction for Idaho.
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 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, follow
these 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 $14,600
•	 Married filing jointly or qualifying
surviving spouse, enter $29,200
•	 Head of household, enter $21,900 ...
2. Can someone else claim you 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 $450 to your earned
income.
Enter the total.
No. Enter $1,300 ...........................
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Form 40 — Instructions
4. If someone else can claim you as a
dependent, enter the smaller of lines 1
or 3. If born after January 1, 1960, and
not blind, skip to line 6.
Otherwise, go to line 5 ..........................
5. If born before January 2, 1960, or blind,
multiply the total number of boxes
checked on Form 40, lines 12a and
12b, by $1,550 ($1,950 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 Idaho income tax due on this line.
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.
Otherwise, complete the worksheet below to
calculate the Idaho tax due.
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 $4,673
•	 Married filing jointly, head of
household, or qualifying surviving
spouse, enter $9,346 .......................
3. Subtract line 2 from line 1. Enter the
subtotal .....................................................
4. Multiply subtotal by 5.695% .....................
5. Idaho tax. Enter the total here and on
Form 40, line 20.
If zero or less, enter zero .........................

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Credits
Line 22 Income Tax Paid to Other States
When both Idaho and another state tax the same
income, you might qualify for a credit for tax paid
to the other state. Use Form 39R to calculate 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 might qualify for a credit for tax that a passthrough entity (PTE) paid to another state on
your behalf. The PTE should report that payment
information to you.
Examples of income that both Idaho and another
state might tax 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 might qualify for a credit if you made a donation to
one of more of these:
•	 Qualified Idaho educational entity.
•	 Center for independent living.
•	 Youth or rehabilitation facility or its foundation.
•	 Nonprofit substance abuse center that the Idaho
Department of Health and Welfare licenses.
You might also qualify for a credit if you donated a live
organ that’s transplanted into another individual.
Complete Form 39R, Part D and see page 37 for
specific instructions. Enter the total allowed credit from
Form 39R, Part D, line 4. 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 both of these:
•	 Your qualifying child.
•	 Age 16 or under as of December 31, 2024.
You can’t claim the credit if you don’t have a qualifying
child.
For divorced parents or parents who don’t live
together, only one of the parents can claim a qualifying
child. Typically, the custodial parent claims the
qualifying child.
Page 9 of 52

Form 40 — Instructions
The noncustodial parent can claim the child if either
of these is true:
•	 A court has awarded the right to claim the child
for tax purposes to the noncustodial parent.
•	 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.
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
You owe fuel tax if you did both of these:
•	 Don’t pay fuels tax on gasoline, aircraft fuel, or
special fuels (diesel, propane, or natural gas)
you buy.
•	 Later use this fuel in licensed vehicles or
aircraft.
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
You owe use tax if you did either of these during
the year:
•	 Bought items without paying Idaho sales tax.
•	 Bought items from an out-of-state seller
(including internet, catalog, radio, and TV
purchases) and the seller didn’t collect sales tax.
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Multiply the total amount of purchases by 6% (.06).
•	 If you don’t have an Idaho seller’s permit: Add
this use tax to any use tax you calculated on
Form 75. Enter the total on this line.
•	 If you have an Idaho seller’s permit: Don’t
report the use tax you owe on this line. Report
it on your sales and use tax return, along with
the other sales and use taxes you owe.
Line 30 Total Tax from Recapture of Income Tax
Credits
If you’ve claimed Idaho tax credits that no longer
qualify, enter the amount from Form 44, Part II, line
6 (total tax from recapture of income tax credits).
Include Form 44.
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 calculate the recapture of the QIE. Include
Form 49ER.
Line 32 Permanent Building Fund (PBF) Tax
You must pay the $10 PBF tax if Idaho requires you to
file an Idaho income tax return. See Who Must File on
page 2.
You don’t have to pay the $10 PBF tax if any of these
were true:
•	 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, you can’t change it.
You might be able to include these donations as
charitable deductions if you itemize on your 2025
income tax return. Contact the agencies listed below if
you have questions about your donations.
If you’re filing an amended return, your donations can’t
be less than the amounts on the original return.
Page 10 of 52

Form 40 — Instructions
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
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 (986) 210-6159.
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 (986) 210-6159.
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
(208) 258-1793.
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/pressrelease/idaho-veterans-supportfund or call (208) 780-1300.
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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.

Payments and Other Credits
Line 43 Grocery Credit
This credit applies only to Idaho residents. You can’t
claim this credit if someone else, such as a parent,
can claim you as a dependent.
The credit is $120 each for you, your spouse, and your
qualifying dependents. You can claim an additional
$20 if you’re age 65 or older on December 31, 2024.
You can claim an additional $20 if your spouse is age
65 or older.
When you can’t qualify for the credit
•	 You, your spouse, and your dependents don’t
qualify for any month or part of a month in
which your family received assistance from the
federal food stamp program.
•	 An individual doesn’t qualify for any month or part
of a month that they were incarcerated.
•	 An individual doesn’t qualify for any month or part
of a month that they lived illegally in the United
States.
Members of the Armed Forces
You can take the grocery credit if you’re a member of
the U.S. Armed Forces and you’re domiciled in Idaho.
You can’t take the credit if you live in Idaho but you’re
a nonresident under the Servicemembers Civil Relief
Act.
A spouse or dependent of a nonresident military
person stationed in Idaho can be an Idaho resident
or part-year resident. The domicile of a dependent
child is the same as that of the nonmilitary spouse.

Page 11 of 52

Form 40 — Instructions
Calculating the Grocery Credit
Complete the worksheet below.
•	 To claim your credit: Enter the total next to the
instructions for line 43 and on line 43.
•	 To donate your credit: See the instructions after
the worksheet on the next page.

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 ......
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, calculate 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 calculate.
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, you can’t
change it on an amended return.
Note: If you (or your spouse) are age 65 or older
and qualify for the credit but Idaho doesn’t require
you 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,
2025.

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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 both of these are true:
•	 You didn’t claim a deduction of $1,000 per
person on Form 39R, Part B, line 15.
•	 You maintained a household for an immediate
family member who either:
ƒ	 Is age 65 or older (not including yourself or
your spouse).
ƒ	 Has a developmental disability (including
yourself and your spouse).
You can claim this credit even if your gross income is
less than the filing requirement.
Line 45 Fuels Tax Refund
You might be eligible for a refund of Idaho special
fuels tax you paid if both of these are true:
•	 You bought special fuels (diesel, propane, or
natural gas) with Idaho tax included.
•	 You used this fuel for heating or in off-highway
equipment.
Enter the amount from Form 75, Section IV, line 2.
Include Form 75. Generally, sellers don’t charge
Idaho tax when you buy heating fuel.
You might be eligible for a refund of Idaho gasoline
tax you paid on gasoline you bought and then used in
unlicensed equipment or auxiliary engines.
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 2023 return, if any.
Line 48 Paid by Entity/Withheld/Affected
Business Entity (ABE)
Enter the amount from any Form ID K-1s you have.
This is the amount of income tax a pass-through entity
paid or withheld for you as an Idaho resident owner.

Page 12 of 52

Form 40 — Instructions
Also, include the amount of tax the ABE paid on your
individual 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 Interest and Penalty
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 Interest
and Penalties 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 2025 is 6%.
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.
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 might be eligible to take a
credit for the amount. See Idaho Form 44 to calculate
your credit and include it with your return.
Line 54 Total Due
Enter the amount you owe, including penalty and
interest, on this line.
Don’t send cash. Payments of less than $1 aren’t
required. We charge a $20 fee on all returned
checks.

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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,
debit 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.
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 2025
Refund
Enter the amount of your overpayment from line 55
that you want refunded to you. We don’t issue
refunds of less than $1. You have three years from
the return’s due date (not including extensions) to
claim a refund.
We must apply refund money to unpaid Idaho
tax liabilities and liabilities owed to some other
agencies before issuing a refund for anything that
remains. The agency or party seizing the refund
must send you notice of the action. Direct questions
about a refund seizure to the agency or party that
initiated the claim for seizure.
Apply to 2025
If you’re filing an original return, subtract from line 55
the amount you want us to refund to you. We’ll apply
any difference to your 2025 tax. We won’t refund it.
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.
If your refund is being forwarded from a U.S. financial
institution to a financial institution or 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
Contact your bank to make sure that it will accept
the deposit and that you have the correct routing and
account numbers.
Page 13 of 52

Form 40 — Instructions
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.
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 check example above shows where the banking
information appears. To locate 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.
Note: An IDeal account has a maximum balance
limit of up to $350,000 for each beneficiary.
If your financial institution rejects your request for
direct deposit, you’ll receive a check by mail instead.

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 on line 54 is greater than zero, enter it
as a positive amount.
If line 54 is zero, enter the amount of overpayment
from 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.

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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.)
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 do both
of these:
•	 Give the Tax Commission any information that’s
missing from your return.
•	 Call the Tax Commission for information about
the processing of your return or the status of your
refund or payments.
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.
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.
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 you sign with an “X”, someone must witness it.
Not signing the return will delay processing.

Page 14 of 52

Form 43 — Instructions
Part-year Resident and Nonresident
Income Tax Return
Instructions are for lines not fully explained on the
form. General information instructions beginning on
page 2 also apply to this form.
Grocery Credit Refund Only
You must be an Idaho resident or an Idaho resident
on active military duty to qualify for a refund of
the grocery credit. Part-year residents can claim a
prorated credit against their tax due but don’t qualify
for a refund of any excess credit. Nonresidents
don’t qualify for the credit.
You can use this form to claim the grocery credit for
yourself if all of these are true:
•	 You were an Idaho resident in the tax year.
•	 Idaho doesn’t require you to file an income
tax return.
•	 Your spouse was a part-year resident or
nonresident.
You don’t have to include a copy of your federal
return.
On Form 43:
•	 Complete the top of the form through line 6.
•	 Skip lines 7 through 27.
•	 Write “NRF” (Not Required to File) on line 28,
Column A. Leave line 28, Column B blank.
•	 Skip lines 29 through 31.
•	 Complete line 32a if you (or your spouse) are
age 65 or older.
•	 Skip lines 33 through 51.
•	 Cross through the $10 on line 52, Permanent
Building Fund, and write “NRF.”
•	 Skip lines 53 through 62.
•	 Enter your grocery credit amount on line 63
using the grocery credit worksheet on page 24.
•	 Complete applicable lines 64 through 77.
•	 Skip lines 78 through 81.
•	 Complete the bottom of Form 43 below line 81.
Identification Information
Enter your name and address in the spaces
provided.
In the Social Security Number (SSN) field, enter
your SSN. If you don’t have an SSN:
•	 Enter your Individual Tax Identification Number
(ITIN). If you receive an SSN after filing using
the ITIN, you must provide the SSN to the Tax
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Commission so we can finish processing your
return.
•	 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.” Include a copy of your federal
Form W-7 with this return. When you receive
your ITIN, you must provide it to the Tax
Commission so we can finish processing your
return.
•	 If you don’t have or aren’t required to have an
SSN or ITIN, enter “NRA” (Nonresident Alien).
Be sure that your return and W-2 forms show the
correct SSN or ITIN. Errors will delay any refund.
Amended Return
You can use this form as an original return or an
amended return.
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 federal return.
4.	 Other – Include an explanation.
Complete the entire form and schedules using the
corrected amounts. Don’t include a copy of your
original return with the amended return.
Nonresident Alien
Nonresident aliens for federal purposes are
nonresidents for Idaho income tax purposes. If you
or your spouse is a nonresident alien, select the box
below your address. Then see the next section.
Residency Status
Check the box that applies to your residency status
for 2024. If you’re married and filing a joint return,
check the box that applies to your spouse’s residency
for 2024. Use Form 43 if one of you is a resident and
the other isn’t, and you filed a joint federal return. See
page 4 to determine your status.
•	 Check box 1 if you or your spouse are an Idaho
resident.
•	 Check box 2 if you or your spouse are a
member of the armed forces on active military
Page 15 of 52

Form 43 — Instructions
duty outside Idaho and Idaho is your state of
permanent residence. (An Idaho resident on
active military duty in or outside Idaho must file
on Form 40 unless their spouse is a part-year
resident or nonresident.)
•	 Check box 3 if you or your spouse is a
nonresident.
•	 Check box 4 if your or your spouse moved into
or out of Idaho and were a resident for only part
of the year.
•	 Check box 5 if you or your spouse is in Idaho
on military orders but your state of permanent
residence is another state. See the instructions
for Military Personnel on page 5 of this
booklet.
If the earned income of a servicemember’s spouse
is exempt from Idaho taxation on Idaho Form 43,
the servicemember must check box 5, and the
qualifying spouse must check box 3.
If you’re a resident filing Forms 43 and 39NR
due to a nonresident spouse, you must report
additions and subtractions in a certain way. The
additions in the Idaho column must be your share
of those additions plus any Idaho additions of your
nonresident spouse. Similarly, the subtractions
in the Idaho column must be your share of those
subtractions plus any Idaho subtractions of your
nonresident spouse.
Full Months in Idaho This Year
If you were a part-year resident, enter the number
of full months you lived in Idaho in 2024. If you’re
married and filing a joint return, enter the number
of full months your spouse lived in Idaho in 2024.
Nonresidents don’t respond to this question.
Current State of Residence
Use the two-letter state abbreviation to report
your current state of residence. For example,
if you moved to Idaho during 2024, use ID.
All part-year residents and nonresidents must
complete this section. Spouses with separate
domiciles may report different states. Military
nonresidents should use their military home of
record.
Lines 1 Through 5 Filing Status
Check the box for your Idaho filing status. See
General Information on page 2 for more about filing
status.

2024

(continued)

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 2024 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 39NR, Part G. 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 the return.
See irs.gov for more information.
Line 6d. Total Household. Add lines 6a through 6c.

Idaho Income
Complete your federal income tax return before you
begin this form. You’ll use the information from your
federal income tax return to complete your Form 43.
Line 7 Wages, Salaries, Tips, etc.
Enter the total wages, salaries, tips, etc. received for
both of these:
•	 All employment while an Idaho resident or
part-year resident
•	 All work performed in Idaho while a nonresident.
If you’re a nonresident who works for an employer
both in Idaho and outside of Idaho, see the Residency
topics on our webpage: tax.idaho.gov/IITbasics.
They explain how to determine the amount of income
that’s taxable to Idaho.
Military
If your military home of record is Idaho and you’re on
active duty outside Idaho, include all of your wages.
You can deduct your active-duty military wages earned
outside of Idaho on Form 39NR, Part B, line 7. If you
have nonmilitary wages that are taxable in another
state, you can take a credit for tax paid to other states
on Form 39NR, Part D.
If your military home of record wasn’t Idaho and
you were on active duty in Idaho, don’t include your
military wages.
If the servicemember’s spouse’s earned income
isn’t taxable by Idaho as described on page 5 under

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Form 43 — Instructions
Military Personnel, don’t include the qualifying
spouse’s wages.
If the wages on line 7 don’t match the Idaho income
amounts on your Form W-2s, include a schedule or
explanation.

2024

(continued)

Line 13 Other Gains or Losses
From federal Schedule 1, line 4, enter other gains
or losses reported on federal Schedule 4797 that
occurred while an Idaho resident or part-year
resident or from an Idaho business.

Line 8 Taxable Interest Income
From federal Form 1040 or 1040-SR, line 2b, enter
all:
•	 Interest income received while an Idaho resident
•	 Business interest income earned from Idaho
sources
•	 Interest income on installment sales of Idaho
property

Line 14 IRA Distributions
From federal Form 1040 or 1040-SR, line 4b, enter
the amount of IRA distributions received while an
Idaho resident or part-year resident.

Note: Don’t include interest earned from a personal
bank account in Idaho while a nonresident.

Line 16 Rents, Royalties, Partnerships, etc.
From federal Schedule 1, line 5, enter the amount
reported on Schedule E earned or received while
an Idaho resident or part-year resident or related to
Idaho business or property. Report passive activity
losses from Idaho activities that are “Allowed”
losses from federal Form 8582 and corresponding
worksheets.

Line 9 Dividend Income
From federal Form 1040 or 1040-SR, line 3b,
enter:
•	 Dividends earned while an Idaho resident or
part-year resident.
•	 Dividends earned from Idaho sources while a
nonresident.
Line 10 Alimony Received
From federal Schedule 1, line 2a, enter alimony
received while an Idaho resident or part-year
resident.
Line 11 Business Income or Loss
From federal Schedule 1, line 3, enter the income
or loss reported on Schedule C or C-EZ:
•	 From businesses or professions engaged in
while an Idaho resident or part-year resident.
•	 From businesses or professions conducted
in Idaho while a nonresident. A nonresident
conducting business in Idaho and another state
must apportion income or loss. Complete and
include Idaho Form 402.
Line 12 Capital Gain or Loss
From federal Form 1040 or 1040-SR, line 7, enter
the gain or loss reported on Schedule D from any
of these:
•	 The sale of capital assets located in Idaho.
•	 The sale of capital assets while you were
residing in Idaho.
•	 The receipt of installment sale proceeds while
you were an Idaho resident.

Line 15 Pensions and Annuities
From federal Form 1040 or 1040-SR, line 5b, enter
the amount of pensions and annuities received while
an Idaho resident or part-year resident.

Line 17 Farm Income or Loss
From federal Schedule 1, line 6, enter the amount
reported on Schedule F that’s farm income or
loss incurred while an Idaho resident or part-year
resident or from an Idaho farming operation. A
nonresident operating a farm in Idaho and another
state must apportion income or loss. Complete and
include Idaho Form 402.
Line 18 Unemployment Compensation
From federal Schedule 1, line 7, enter any
unemployment compensation received while an
Idaho resident or part-year resident. Enter the amount
received from the Idaho Department of Labor while a
nonresident.
Line 19 Other Income
From federal Schedule 1, line 8, enter any other
income received while an Idaho resident or part-year
resident or from an Idaho source. An example is:
•	 Idaho lottery winnings over $600
Also include any of these:
•	 The total of any state income tax refunds received
while an Idaho resident from federal Schedule 1,
line 1.
•	 The taxable amount of Social Security benefits
received while an Idaho resident from federal
Form 1040 or 1040-SR, line 6b.
Don’t include federal NOL on this line.

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Form 43 — Instructions
Idaho Adjustments
Line 21 Deductions for IRAs and Health Savings
Accounts
Enter Idaho’s portion of any of these:
•	 The IRA deduction included on federal Schedule 1,
line 20
•	 The deduction for a federal health savings
account included on Schedule 1, line 13

•	 The IRC 501(c)(18)(D) retirement plan included
on Schedule 1, line 24f
1. Enter the amount of wages and earned
income you calculated on the federal IRA
deduction worksheet and the amount of
income you earned from the business
that the federal health savings account
deduction is claimed on .............................

and contributions to a Simplified Employee Pension
Plan (SEP), a Savings Incentive Match Plan for
Employees (SIMPLE), or a qualified plan reported on
your federal Schedule 1, lines 15, 16, and 17.
Note: S corporation wages paid to a more-than-2%
shareholder qualify for self-employed health
insurance.

1. Self-Employment Tax Deduction
Enter the total federal deduction amount related

to each Schedule C, E, and/or F in Column A.
Calculate the Idaho percentage in Column B:
Divide the Idaho income that each business
reported by the total income that each business
reported. Multiply Column A by Column B and enter
in Column C.
Business 1
Business 2
Business 3

%

Line 22 Moving Expenses, Alimony Paid, and
Student Loan Interest
If you claimed a deduction on federal Schedule 1,
line 14, 19a, or 21 for moving expenses, alimony
paid, or student loan interest, complete this
worksheet to determine your Idaho deduction, if any:
1. Enter total income from Form 43, line 20.
Don’t include federal NOL in line 20 .........
2. Enter total income from federal
Form 1040 or 1040-SR, line 9, less
federal NOL unless already subtracted .....
3. Divide line 1 by line 2.
(Can’t exceed 100%) .................................
4. Enter total allowable federal amount of
moving expenses, alimony paid, and
student loan interest ..................................
5. Multiply line 4 by line 3. Enter this
amount on line 22 ......................................

(continued)

Complete this worksheet to calculate Idaho’s portion. If
you have amounts from more than three businesses,
add more lines.

•	 The Archer MSA deduction included on
Schedule 1, line 23, and

2. Enter the amount from line 1 received
while an Idaho resident or part-year
resident or from Idaho sources ..................
3. Divide line 2 by line 1.
(Can’t exceed 100%) .................................
4. Enter amounts from federal Schedule 1,
lines 13, 20, 23, and 24f ............................
5. Multiply line 4 by line 3. Enter this
amount on line 21 ......................................

2024

A

x
x
x

B

=
=
=

C

Total Idaho Self-Employment
Tax Deduction ..........................................
2. Self-Employed SEP, SIMPLE, and Qualified Plans
Enter the total federal deduction amount related
to each Schedule C, E, and/or F in Column A.
Calculate the Idaho percentage in Column B:
Divide the Idaho income that each business
reported by the total income that each business
reported. Multiply Column A by Column B and enter
in Column C.
A
Business 1
Business 2
Business 3

B
x
x
x

C
=
=
=

Total Idaho Self-Employed
Retirement Plan Deduction ......................
%

3. Self-Employed Health Insurance Deduction
Enter the total federal deduction amount related
to each Schedule C, E, and/or F in Column A.
Calculate the Idaho percentage in Column B: Divide
the Idaho income that each business reported by the
total income that each business reported. Multiply
Column A by Column B and enter in Column C.

Line 23 Deductions for Self-employed
Enter Idaho’s portion of the deductions for
self-employment tax, self-employed health insurance,
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Form 43 — Instructions
A
Business 1
Business 2
Business 3

B
x
x
x

C
=
=
=

Total Idaho Self-Employed
Health Insurance Deduction ....................
4. Total Self-Employment Deduction
Add the total amounts in Column C,
lines 1, 2, and 3 ........................................

Line 24 Penalty on Early Withdrawal of Savings
Enter the amount from federal Schedule 1, line 18
that relates to interest income reported as Idaho
income.
Line 25 Other Deductions
You might qualify for an Idaho deduction if you
claimed any of the following items on federal
Schedule 1, lines 11 through 25 relating to:
•	 Reservists
•	 Performing artists
•	 Fee-based government officials
•	 Educator expenses
•	 A write-in deduction for re