For more information: tax.idaho.gov Questions: Refund Information: (208) 334-7660 in the Boise area (208) 364-7389 in the Boise area (800) 972-7660 toll free (888) 228-5770 toll free Hearing Impaired (TDD): (800) 377-3529 Forms and instructions for: Form 40 Form 39R Resident Supplemental Schedule (Resident) Form 43 Form 39NR Part-Year or Nonresident Supplemental Schedule (Part-Year or Nonresident) 2015 Individual Income Tax
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Individual Income Tax · 10/30/2015 · required to file a federal income tax return, you aren't required to file an Idaho income tax return. The filing requirement is based on gross
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For more information:
tax.idaho.gov
Questions: Refund Information:(208) 334-7660 in the Boise area (208) 364-7389 in the Boise area (800) 972-7660 toll free (888) 228-5770 toll free
Hearing Impaired (TDD):(800) 377-3529
Forms and instructions for: Form 40 Form 39R Resident Supplemental Schedule (Resident)
Form 43 Form 39NR Part-Year or Nonresident Supplemental Schedule (Part-Year or Nonresident)
2015
Individual Income Tax
1
WHAT'S NEW FOR 2015
File your return online to get:• Fasterrefunds.• Fewererrors.• Confirmationthatyourreturnwasreceived.
To e-file:• Visitourwebsiteattax.idaho.gov tofindfreee-fileservicesforeligibletaxpayers.• Findcommercialtaxpreparationsoftwareforafee.• Askyourtaxpreparertoe-fileyourreturn.
SAVE A STAMP – FILE ONLINE!
CONFORMITY TO INTERNAL REVENUE CODE (IRC) IdahoconformstotheIRCasofJanuary1,2015.Idahodoesn'tconformtobonusdepreciationforassetsacquiredafter2009.
CLAIM OF RIGHTAtaxpayerisnowallowedarefundablecreditforclaimofrightincomerepaid.Aclaimofrightiswhenataxpayerreportedincomeasbeingtaxableinoneyear,butthenhastorepayitinafutureyear.Forfurtherguidance,seetheClaimofRightWorksheetattax.idaho.gov.
HOW IDENTITY THEFT MAY AFFECT YOUR TAX RETURN Identitytheft—aformoftaxfraud—isaffectingmorepeopleeachyear.From2014to2015,therewasa 64%increaseinstolenidentitiesusedtofileIdahoincometaxreturns.Tohelpprotectyouandanyrefundyoumaybedue,theTaxCommissionusesmultipleprocessestovalidateyouridentityandtaxreturn.Insomecases,wemaycontactyouforadditionalinformation.Ourverificationprocessescantakeextratimeandmaydelayyourrefund;however,they'renecessarytoensurethesafetyofyourconfidentialinformation.IfyouhavequestionsaboutanycorrespondenceyougetfromtheTaxCommission,pleasecontactus.
COMMUNITY PROPERTYBecauseIdahoisacommunitypropertystate,eachresidentspousehasaone-halfinterestintheearningsoftheotherspouseduringtheportionoftheyeartheyweremarriediftheotherspouseisanIdahoresidentorresidedinacommunitypropertystate.Ifmarriedforonlyapartoftheyear,thecommunityincomeincludesONLYtheincomeearnedduringthetimethecouplewasmarried.Whenfilingseparatereturns,thecommunityincome,withholdinganddeductionsofbothresidentspousesmustbedividedequallybetweenspouses.Ifyouhaveawrittenagreementbetweenspousesregardingtheseparationofassetsandincome,includeitwithyourtaxreturn.
AMERICAN INDIANSIfyou'reanenrolledmemberofafederallyrecognizedtribe,andliveandworkonareservation,allreservation-sourcedincomereceivedwhilelivingandworkingonthereservationisexemptfromIdahotaxation.Ifyouhavenootherincome,youaren'trequiredtofile.
ASSEMBLING THE IDAHO INDIVIDUAL RETURNDon'tstaple.Toensurethatyourtaxreturniscorrectlyprocessed,signthereturnandincludeallschedulesandotherformsinthefollowingorder:
Federal AuditIfyourfederaltaxableincomeortaxcreditschangebecauseofafederalaudit,youmustsendwrittennoticeincludinganamendedreturntotheTaxCommissionwithin60daysofthefinalfederaldetermination.YoumustincludecopiesofallschedulessuppliedbytheInternalRevenueService.
Idaho resident on active duty stationed in IdahoIfIdahowasyourmilitaryhomeofrecordandyouwereonactivedutystationedinIdaho,allofyourmilitarywagesandallnonmilitaryincome,regardlessofthesource,aresubjecttoIdahotax.FileForm40.
Idaho resident on active duty stationed outside of IdahoYoumustreportallofyourIdahoincometoIdahoifyoumeetallthefollowingcriteria:
Nonresident on active duty stationed in IdahoIfyourmilitaryhomeofrecordisn'tIdahoandyouwereonactivedutystationedinIdahoforallorpartoftheyear,Idahodoesn'ttaxyourmilitaryincome.NonmilitaryincomefromIdahosourcesissubjecttoIdahotax.FileForm43ifyourgrossincomefromIdahosourcesexceeds$2,500.TheinstructionsforForm43beginonpage12.
NET OPERATING LOSS (NOL)AnetoperatinglossincurredintaxyearsbeginningonorafterJanuary1,2013,willbesubtractedinthe20succeedingtaxyearsunlessanamendedreturncarryingthelossbackisfiledwithinoneyearoftheendofthetaxyearofthenetoperatinglossthatresultsinthecarryback.Ifanamendedreturnisfiledtocarrythelossback,thelossisappliedtothetwoprecedingtaxyears.Therequirementtochecktheboxtoforgothecarrybackofthenetoperatinglossisnolongerapplicable.
Topaybycreditcard,debitcard, or e-check,visitourwebsiteattax.idaho.gov,orcalltoll-freeat(800)972-7660or334-7660intheBoisearea.Aconveniencefeeisaddedtoallcredit/debitcardande-checkpayments.
GENERAL INFORMATIONREFUNDS WHEN NOT REQUIRED TO FILEIfyouaren'trequiredtofileanIdahoreturn,notaxisdueevenifthecalculationshowstaxableincome.Ifyou'refilingonlytoreceivearefundofamountswithheld,youdon'tpaythe$10permanentbuildingfundtax.Write"NRF"(NotRequiredtoFile)onthelinesfor"Taxfromtablesorrateschedule"and"Permanentbuildingfundtax."
NEXT YEAR’S FORMSIfyouneedformsmailedtoyounextyear,checktheboxbelowyourSocialSecuritynumber.
LINES 1 THROUGH 5 FILING STATUSChecktheboxindicatingyourIdahofilingstatus.Refertogeneralinstructions,onpage4,forfurtherinformationonfilingstatus.
LINE 6 EXEMPTIONSExemptionsclaimedonyourIdahoreturnmustmatchtheexemptionsclaimedonyourfederalreturn.
Lines 6a and 6b.Yourself and Spouse. CAUTION:Ifyoucanbeclaimedasadependentonanotherperson’staxreturn,suchasaparent’sreturn,leavethebox"yourself"blank.Instead,checktheboxonline12c.
Line 6c. Dependents. Listdependentsclaimedonyourfederalreturn.Ifyouhavemorethanfourdependents,continueonForm39R,PartG.Enterthetotalnumberofdependentsinthebox.
LINE 7 FEDERAL ADJUSTED GROSS INCOMEEntertheadjustedgrossincomereportedonyourfederalreturn:Form1040,line37;Form1040A,line21;orForm1040EZ,line4.
TAX COMPUTATION
LINE 12a AGE 65 OR OLDERIfyou're65orolder,checktheboxfor“Yourself.”Ifyou'refilingajointreturnandyourspouseis65orolder,checktheboxfor“Spouse.”AgeisdeterminedasofDecember31.However,ifyour65thbirthdaywasonJanuary1,2016,youmayconsideryourself65onDecember31,2015.Theboxesyoucheckmustmatchyourfederalreturn.
LINE 12b BLINDTheboxfor“Yourself”mustbecheckedifyou'reblind.Ifyou'refilingajointreturnandyourspouseisblind,checktheboxfor“Spouse.”BlindnessisdeterminedasofDecember31.Theboxesyoucheckmustmatchyourfederalreturn.
LINE 12c CLAIMED DEPENDENTIfyourparentsorsomeoneelsecanclaimyouasadependentontheirtaxreturn,checkthisbox.
LINES 13-16 ITEMIZED OR STANDARD DEDUCTIONSMostpeoplecanfindtheirstandarddeductionbylookingattheinstructionstotheleftofForm40,line16.However,if
LINE 34 IDAHO CHILDREN'S TRUST FUND/PREVENT CHILD ABUSE IDAHOContributionsareusedtoprotectourchildren,Idaho’ssinglegreatestresource.TheChildren'sTrustsupportsworkincommunitiesthroughoutIdahotopreventchildabuseandneglectbeforeiteveroccurs.Preventingchildabuseensuresthefutureprosperityofthestate,supportscommunitiesandenhanceshealthychilddevelopment.Fundedprogramsincludefamilysupportandstrengtheningprograms,parenteducation,voluntaryhomevisitationforfirst-timeparents,publicawarenessofthelife-longconsequencesofchildabuseandneglect,childabusepreventionandchildsafetyeducationinschools.ContacttheIdahoChildren’sTrustFund/PreventChildAbuseIdahoat(208)386-9317orvisitwww.idahochildrenstrustfund.org.
LINE 35 SPECIAL OLYMPICS IDAHOContributionsprovidesupportforyear-roundsportstrainingandcompetitionforchildrenandadultswithdevelopmentaldisabilitiesinIdaho.Throughsportstrainingandcompetition,SpecialOlympicsIdahoteacheslifeskillssuchasdedication,perseveranceandfocus,whileinstillingconfidence.Withtheseskills,50%ofSpecialOlympicsathletesareemployedwhileonly10%-14%ofthegeneralpopulationofpeoplewithdevelopmentaldisabilitiesholdjobs.Donationstothisfundwillbeusedtobuysportsequipment,uniforms,food,lodgingandtransportationservicesforcompetitions,aswellashealthscreenings,outreachprogramsandfamilysupportsystemsforadultsandchildrenwithdevelopmentaldisabilities.ContactSpecialOlympicsIdahoat(208)323-0482orvisitwww.idso.org.
LINE 36 IDAHO GUARD AND RESERVE FAMILY SUPPORT FUNDContributionsareusedtoassistmilitaryreservistsandtheirfamiliesinordertopromotetheoverallreadinessforthemtosupportourstateandfederalmissions.TheIdahoGuardandReserveFamilySupportFund(IGRFSF)helpsmembersoftheIdahoAirNationalGuard,theIdahoArmyNationalGuard,theAirForceReserve,theArmyReserve,theNavy&MarineReserves,alongwiththeirfamilies,whendutycalls.TheFundactsasanemergencyrelieffundandoperatesasa501(c)(3)nonprofitcorporation.ContacttheIdahoGuardandReserveFamilySupportFund,Inc.,at(208)272-4361.
LINE 37 AMERICAN RED CROSS OF IDAHO FUNDContributionspreventandalleviatehumansufferinginthefaceofemergencies.Thisisdonethroughprovidingfood,shelter,clothing,andotherhelpfordisastervictims;helpingmilitarymembersandtheirfamiliesbefore,during,andaftertheiractiveservice;ensuringasafeandstablebloodsupplyforIdahohospitalpatients;preparingIdahoanstorespondtoemergenciesthroughtraining;andconnectingfamiliesseparatedbyconflictornaturaldisasters.ContacttheAmericanRedCrossat(800)853-2570orvisitwww.RedCross.org/Idaho.
LINE 38 VETERANS SUPPORT FUNDContributionshelpprovidespecializedmedical/physicaltherapyequipmentforthethreeStateVeteransHomes,supportveteransorganizationsthroughoutthestate,assisthomelessveteransprogramsinIdaho,promoteandmarkettheactivitiesoftheOfficeofVeteransAdvocacy,developanongoingprogramfornurserecruitmentandretention,supplementtrainingforstateandcountyserviceofficers,andcreateanIdahodivisionofVeteransServicesscholarshipprogramtohelpveteransfundtheireducation.ContacttheIdahoDivisionofVeteransServicesat(208)577-2310.
LINE 24 TOTAL BUSINESS INCOME TAX CREDITSEnterthetotalallowedbusinessincometaxcreditsfromForm44,PartI,line12.Seepage35forspecificinstructions.IncludeForm44.
OTHER TAXES
LINE 27 FUELS TAX DUEIfyoubuygasoline,aircraftfuel,orspecialfuels(diesel,propane,ornaturalgas)withoutpayingthefuelstaxandlaterusethisfuelinlicensedvehiclesoraircraft,fuelstaxisdue.AddtheamountsonForm75,SectionIV,lines3and4,andenterthetotal.IncludeForm75.
LINE 28 SALES/USE TAX DUEIfyoumadepurchasesduringtheyearwithoutpayingsalestax,youmustreportusetaxonsuchpurchases.Examplesincludemagazinesubscriptions,out-of-statecatalogpurchases,merchandisepurchasedovertheInternet,bookandrecordclubitems,purchasesinastatewherenosalestaxischarged,etc.Multiplythetotalamountofsuchpurchasesby6%(.06).IfyoucomputedusetaxonForm75,addittotheusetaxonotherpurchasesandenterthetotalonline28.
LINE 29 TOTAL TAX FROM RECAPTURE OF INCOME TAX CREDITSIfyou'veclaimedIdahotaxcreditsthatceasetoqualify,youmustcomputethetaxcreditrecapture.EnterthetotaltaxfromrecaptureofincometaxcreditsfromForm44,PartII,line7.Seepage35forspecificinstructions.IncludeForm44.
LINE 30 TAX FROM RECAPTURE OF QUALIFIED INVESTMENT EXEMPTION (QIE)Ifyou'veclaimedIdahoexemptionofpropertytaxesfrompropertythatceasestoqualify,youmustcomputetherecaptureofthequalifiedinvestmentexemption.IncludeForm49ER.
LINE 31 PERMANENT BUILDING FUND (PBF)You'rerequiredtopaythe$10PBFtaxifyou'rerequiredtofileanIdahoincometaxreturn.SeeFILINGREQUIREMENTSonpage2.
LINE 43 MAINTAINING A HOME FOR A FAMILY MEMBER AGE 65 OR OLDER OR A FAMILY MEMBER WITH A DEVELOPMENTAL DISABILITYIfyoumaintainedahouseholdforanimmediatefamilymember(s)age65orolder(notincludingyourselforyourspouse)orwithadevelopmentaldisability(includingyourselfandyourspouse),anddidn'tclaimadeductionof$1,000perpersononForm39R,PartB,line15,youmayclaimataxcreditof$100perperson(upto$300).
LINE 39 IDAHO FOOD BANK FUNDContributionsassistIdahohungerrelieforganizationsinmeetingtheincreasingdemandforemergencyfoodneededbyhungryIdahofamilies,children,andseniorcitizens.ContributionsallowtheIdahoFoodbanktoprovideIdahocommunity-basednonprofitgroupswithgrantstoincreasetheircapacitytoprovidehungerreliefservicesinIdaho.TheIdahoFoodBankFundisastatewidecollaborationadministratedbytheIdahoFoodbank,CatholicCharitiesofIdaho,andCommunityActionPartnershipAssociationofIdaho.Visitwww.idahofoodbankfund.orgformoreinformation.
LINE 40 OPPORTUNITY SCHOLARSHIP PROGRAMContributionshelpprovideneed-basedscholarshipfundstoIdahohighschoolgraduateswhoattendapprovedhighereducationinstitutionswithinIdaho.Thisneed-basedprogramisbuiltonasharedresponsibilitymodel.Studentsmustcontributetocostofattendance,andapplyforotherfinancialaidsourcesincludingfederalaid.Awardsarerenewableforuptofouryearsandarebasedprimarilyonfinancialneedwithsomeacademicconsideration.StudentsmustmeetaminimumGPAwhilecompletingtheirstudiestobeeligibleforrenewal.FormoreinformationabouttheIdahoOpportunityScholarshipProgram,pleasevisitwww.boardofed.idaho.gov/scholarship/opportunity.asp.
PAYMENTS AND OTHER CREDITS
LINE 42 GROCERY CREDITIfyou'rearesidentofIdaho,youmayclaimacreditforeachpersonalexemptionforwhichadeductionispermittedandclaimedonyourIdahoincometaxreturn,providedtheindividualclaimedasanexemptionisaresidentofIdaho.Ifyourparentsorsomeoneelsecanclaimyouasadependentontheirreturn,youcan'tclaimthiscreditonyourreturn.
Contact your bank tomakesureyourdepositwillbeacceptedandthatyouhavethecorrectroutingandaccountnumbers.
Enter your nine-digit routing number.Theroutingnumbermustbeginwith01through12,or21through32.
Enter the account numberoftheaccountintowhichyouwantyourrefunddeposited.Theaccountnumbercanbeupto17characters(bothnumbersandletters).Don'tincludehyphens,spaces,orspecialsymbols.Enterthenumberlefttorightandleaveanyunusedboxesblank.
Check the appropriate boxforaccounttype.Checkeithercheckingorsavings,butnotboth.
LINE 57 TOTAL DUE OR OVERPAYMENT ON THIS RETURNIfthetotaldueshownonline52isgreaterthanzero,enterthisamountonline57.Theamountfromline52shouldbeenteredasapositiveamount.
LINE 6 EXEMPTIONSExemptionsclaimedonyourIdahoreturnmustmatchtheexemptionsclaimedonyourfederalreturn.
Lines 6a and 6b. Yourself and Spouse.CAUTION: Ifyoucanbeclaimedasadependentonanotherperson’staxreturn,suchasaparent’sreturn,leavetheboxfor"yourself"blank.Instead,checktheboxonline32c.
Line 6c. Dependents. Listdependentsclaimedonyourfederalreturn.Ifyouhavemorethanfourdependents,continueonForm39NR,PartG.Enterthetotalnumberofdependentsinthebox.
LINE 9 DIVIDEND INCOMEFromfederalForm1040,line9a,orForm1040A,line9a,enterdividendsearnedwhileanIdahoresidentorpart-yearresidentanddividendsearnedfromIdahosourceswhileanonresident.
FULL MONTHS IN IDAHO THIS YEARIfyouwereapart-yearresident,enterthenumberoffullmonthsyoulivedinIdahoin2015.Ifyou'remarriedandfilingajointreturn,enterthenumberoffullmonthsyourspouselivedinIdahoin2015.Nonresidentsdon'trespondtothisquestion.
CURRENT STATE OF RESIDENCEUsethetwo-letterstateabbreviationtoreportyourcurrentstateofresidence.Forexample,ifyoumovedtoIdahoduring2015,useID.Allpart-yearresidentsandnonresidentsmustcompletethissection.Spouseshavingseparatedomicilesmayreportdifferentstates.Ifyou'reamilitarynonresident,indicateyourmilitaryhomeofrecord.
LINES 1 THROUGH 5 FILING STATUSChecktheboxindicatingyourIdahofilingstatus.Refertogeneralinstructionsonpage4forfurtherinformationonfilingstatus.
LINE 22 MOVING EXPENSES, ALIMONY PAID, AND STUDENT LOAN INTERESTIfyouclaimedadeductiononfederalForm1040,line26,31a,33,or34,oronfederalForm1040A,line18,formovingexpenses,alimonypaid,orstudentloaninterest,completethisworksheettodetermineyourIdahodeduction,ifany:
LINE 23 DEDUCTIONS FOR SELF-EMPLOYEDEnterIdaho'sportionofthedeductionsforself-employmenttax,self-employedhealthinsurance,andcontributionstoaSEP,aSIMPLE,oraqualifiedplanreportedonyourfederalForm1040,lines27,28,and29.Note:Scorporationwagespaidtoamorethan2%shareholderqualifyforself-employedhealthinsurance.TocomputeIdaho'sportion,completethisworksheet.
LINE 24 PENALTY ON EARLY WITHDRAWAL OF SAVINGSEntertheamountfromfederalForm1040,line30thatrelatestointerestincomereportedasIdahoincome.
LINE 25 OTHER DEDUCTIONSYoumaybeentitledtoanIdahodeductionifyouclaimedadeductiononfederalForm1040,lines23,24,or35relatingtoreservists,performingartists,fee-basedgovernmentofficials;educatorexpenses;domesticproductionactivities;orasawrite-indeductionforrentalofpersonalproperty,reforestationamortizationandexpenses*,repaymentofsupplementalunemploymentbenefits,attorneyfeesandcourtcosts,andjurydutypay.DividetheamountofincomerelatingtothatitemincludedinIdahototalincomebytheincomerelatingtotheitem
FORM 43LINE 10 ALIMONY RECEIVEDFromfederalForm1040,line11,enteralimonyreceivedwhileanIdahoresidentorpart-yearresident.
LINE 11 BUSINESS INCOME OR LOSSFromfederalForm1040,line12,entertheincome(loss)reportedonScheduleCorC-EZfrombusinessesorprofessionsengagedinwhileanIdahoresidentorpart-yearresidentorconductedinIdahowhileanonresident.AnonresidentconductingbusinessinIdahoandanotherstatemustapportionincomeorlossaccordingtoIdahoCodeSection63-3027.CompleteandincludeIdahoForm402.
LINE 12 CAPITAL GAIN OR LOSSFromfederalForm1040,line13,enterthegainorlossreportedonScheduleDfromthesaleofcapitalassetslocatedinIdaho,thesaleofcapitalassetswhileyouwereresidinginIdaho,orreceiptofinstallmentsaleproceedswhileyouwereanIdahoresident.FromfederalForm1040A,line10,enterthecapitalgaindistributionsreceivedwhileyouwereanIdahoresident.
LINE 13 OTHER GAINS OR LOSSESFromfederalForm1040,line14,enterothergainsorlossesreportedonSchedule4797thatoccurredwhileanIdahoresidentorpart-yearresidentorfromanIdahobusiness.
LINE 14 IRA DISTRIBUTIONSFromfederalForm1040,line15b,orForm1040A,line11b,entertheamountofIRAdistributionsreceivedwhileanIdahoresidentorpart-yearresident.
LINE 15 PENSIONS AND ANNUITIESFromfederalForm1040,line16b,orForm1040A,line12b,entertheamountofpensionsandannuitiesreceivedwhileanIdahoresidentorpart-yearresident.
LINE 16 RENTS, ROYALTIES, PARTNERSHIPS, ETC.FromfederalForm1040,line17,entertheamountreportedonScheduleEearnedorreceivedwhileanIdahoresidentorpart-yearresident,orrelatedtoIdahobusinessorproperty.PassiveactivitylossesfromIdahoactivitiesthatare"Allowed"lossesfromthefederalForm8582andcorrespondingworksheetsshouldbereportedhere.
LINE 17 FARM INCOME OR LOSSFromfederalForm1040,line18,entertheamountreportedonScheduleFthatrepresentsfarmincomeorlossincurredwhileanIdahoresidentorpart-yearresident,orfromanIdahofarmingoperation.AnonresidentoperatingafarminIdahoandanotherstatemustapportionincomeorlossaccordingtoIdahoCodeSection63-3027.CompleteandincludeIdahoForm402.
LINE 18 UNEMPLOYMENT COMPENSATIONFromfederalForm1040,line19;Form1040A,line13;orForm1040EZ,line3,enteranyunemploymentcompensationreceivedwhileanIdahoresidentorpart-yearresident.EntertheamountreceivedfromtheIdahoDepartmentofLaborwhileanonresident.
LINE 19 OTHER INCOMEFromfederalForm1040,line21,enteranyotherincomereceivedwhileanIdahoresidentorpart-yearresident,orfromanIdahosource.ThisincludesIdaholotterywinningsover$600.Don'tincludefederalNOLonthisline.
IDAHO ADJUSTMENTS
LINE 21 DEDUCTIONS FOR IRAs AND HEALTH SAVINGS ACCOUNTSEnterIdaho'sportionoftheIRAdeductionincludedonfederalForm1040,line32,orForm1040A,line17;Idaho'sportionofthedeductionforafederalhealthsavingsaccountincludedonForm1040,line25;Idaho'sportionoftheArcherMSAdeductionincludedonForm1040,line36;andIdaho'sportionoftheIRC501(c)(18)(D)retirementplanincludedonForm1040,line36.
LINE 28 ADJUSTED GROSS INCOMEColumnA:ThismustbethesameamountofAdjustedGrossIncomeasreportedonyourfederalreturn:Form1040,line37,Form1040A,line21,orForm1040EZ,line4.
LINE 32a AGE 65 OR OLDERIfyou're65orolder,checktheboxfor“Yourself."Ifyou'refilingajointreturnandyourspouseis65orolder,checktheboxfor“Spouse.”AgeisdeterminedasofDecember31.However,ifyour65thbirthdaywasonJanuary1,2016,youmayconsideryourself65onDecember31,2015.Theboxesyoucheckmustmatchyourfederalreturn.
LINE 32b BLINDTheboxfor“Yourself”mustbecheckedifthetaxpayerisblind.Ifyou'refilingajointreturnandyourspouseisblind,checktheboxfor“Spouse.”BlindnessisdeterminedasofDecember31.Theboxesyoucheckmustmatchyourfederalreturn.
LINE 32c CLAIMED DEPENDENTIfyourparentsorsomeoneelsecanclaimyouasadependentontheirtaxreturn,checkthisbox.LINES 33-36 ITEMIZED OR STANDARD DEDUCTIONSMostpeoplecanfindtheirstandarddeductionbylookingattheinstructionstotheleftofForm43,line36.However,if
LINE 49 TOTAL TAX FROM RECAPTURE OF INCOME TAX CREDITS
LINE 50 TAX FROM RECAPTURE OF QUALIFIED INVESTMENT EXEMPTION (QIE)
LINE 51 PERMANENT BUILDING FUND (PBF)
DONATIONS
LINE 53 VETERANS SUPPORT FUND
LINE 54 OPPORTUNITY SCHOLARSHIP PROGRAM
LINE 37 EXEMPTIONS
LINE 39 IDAHO PERCENTAGE
LINE 42 TAX
CREDITS
LINE 43 INCOME TAX PAID TO OTHER STATES
LINE 44 TOTAL CREDITS FOR CHARITABLE CONTRIBUTIONS AND LIVE ORGAN DONATIONS
LINE 45 TOTAL BUSINESS INCOME TAX CREDITS
OTHER TAXES
LINE 47 FUELS TAX DUE
FORM 43
17
LINE 60 IDAHO FOODBANK FUNDContributionsassistIdahohungerrelieforganizationsinmeetingtheincreasingdemandforemergencyfoodneededbyhungryIdahofamilies,children,andseniorcitizens.ContributionsallowtheIdahoFoodbanktoprovideIdahocommunity-basednonprofitgroupswithgrantstoincreasetheircapacitytoprovidehungerreliefservicesinIdaho.TheIdahoFoodBankFundisastatewidecollaborationadministratedbytheIdahoFoodbank,CatholicCharitiesofIdaho,andCommunityActionPartnershipAssociationofIdaho.Visitwww.idahofoodbankfund.orgformoreinformation.
PAYMENTS AND OTHER CREDITS
LINE 62 GROCERY CREDITNonresidentsdon'tqualifyforthiscredit.
LINE 55 IDAHO GUARD AND RESERVE FAMILY SUPPORT FUNDContributionsareusedtoassistmilitaryreservistsandtheirfamiliesinordertopromotetheoverallreadinessforthemtosupportourstateandfederalmissions.TheIdahoGuardandReserveFamilySupportFund(IGRFSF)helpsmembersoftheIdahoAirNationalGuard,theIdahoArmyNationalGuard,theAirForceReserve,theArmyReserve,theNavy&MarineReserves,alongwiththeirfamilies,whendutycalls.TheFundactsasanemergencyrelieffundandoperatesasa501(c)(3)nonprofitcorporation.ContacttheIdahoGuardandReserveFamilySupportFund,Inc.,at(208)272-4361.
LINE 56 IDAHO CHILDREN'S TRUST FUND/PREVENT CHILD ABUSE IDAHOContributionsareusedtoprotectourchildren,Idaho’ssinglegreatestresource.TheChildren'sTrustsupportsworkincommunitiesthroughoutIdahotopreventchildabuseandneglectbeforeiteveroccurs.Preventingchildabuseensuresthefutureprosperityofthestate,supportscommunitiesandenhanceshealthychilddevelopment.Fundedprogramsincludefamilysupportandstrengtheningprograms,parenteducation,voluntaryhomevisitationforfirst-timeparents,publicawarenessofthelife-longconsequencesofchildabuseandneglect,childabusepreventionandchildsafetyeducationinschools.ContacttheIdahoChildren’sTrustFund/PreventChildAbuseIdahoat(208)386-9317orvisitwww.idahochildrenstrustfund.org.
LINE 57 SPECIAL OLYMPICS IDAHOContributionsprovidesupportforyear-roundsportstrainingandcompetitionforchildrenandadultswithdevelopmentaldisabilitiesinIdaho.Throughsportstrainingandcompetition,SpecialOlympicsIdahoteacheslifeskillssuchasdedication,perseveranceandfocus,whileinstillingconfidence.Withtheseskills,50%ofSpecialOlympicsathletesareemployedwhileonly10%-14%ofthegeneralpopulationofpeoplewithdevelopmentaldisabilitiesholdjobs.Donationstothisfundwillbeusedtobuysportsequipment,uniforms,food,lodgingandtransportationservicesforcompetitions,aswellashealthscreenings,outreachprogramsandfamilysupportsystemsforadultsandchildrenwithdevelopmentaldisabilities.ContactSpecialOlympicsIdahoat(208)323-0482orvisitwww.idso.org.
LINE 58 NONGAME WILDLIFE CONSERVATION FUNDContributionsareusedtoensuretheconservationofnongamewildlife,rareplants,andtheirhabitatsinIdaho,topromotegreaterawarenessofandappreciationforspeciesthatarenothunted,fished,ortrapped,andtoincreaseopportunitiestoviewandenjoy“watchable”wildlife.Donationsareusedforavarietyofprojectsincludingstudiesofrareanimalsandplantsinanefforttobettermanagethemsotheydon’tbecomethreatenedorendangered,educationalprogramsandcommunityprojects,developmentofwildlifeviewingsitesthroughoutthestate,informationalbrochures,andanongamewildlifenewspaperseriesavailabletothepublicandusedbyteachers.ContacttheDepartmentofFishandGameat(208)334-2920.
LINE 59 AMERICAN RED CROSS OF IDAHO FUNDContributionspreventandalleviatehumansufferinginthefaceofemergencies.Thisisdonethroughprovidingfood,shelter,clothing,andotherhelpfordisastervictims;helpingmilitarymembersandtheirfamiliesbefore,during,andaftertheiractiveservice;ensuringasafeandstablebloodsupplyforIdahohospitalpatients;preparingIdahoanstorespondtoemergenciesthroughtraining;andconnectingfamiliesseparatedbyconflictornaturaldisasters.ContacttheAmericanRedCrossat(800)853-2570orvisitwww.RedCross.org/Idaho.
LINE 66 FORM 51 PAYMENT(S)EnterthetotalpaymentsyoumadewithForm(s)51.Includetheamountofoverpaymentappliedfromyour2014return.
LINE 67 PASS-THROUGH INCOME TAX WITHHELD/PAID BY ENTITY EnteronthewithheldlinetheamountofwithholdingreportedonFormIDK-1,page1,linef.EnteronthepaidbyentitylineanyamountreportedonFormIDK-1,page1,linee.
LINE 68REIMBURSEMENT INCENTIVE ACT CREDITEnterthetotalcreditallowedfromtheIdahoReimbursementIncentiveCertificate.Includeacopyofthecertificatewiththereturn.
CLAIM OF RIGHT CREDITIfyouclaimedadeductionorcreditonyourfederalreturnforclaimofright,completeIdahoWorksheetCRtodeterminewhichoptionbenefitsyoumostonyourIdahoreturn.SeeClaim Of Right Worksheet attax.idaho.gov.
TAX DUE OR REFUND
LINE 71 PENALTY AND INTERESTPenalty:Ifyoufileareturnaftertheduedateordon'tpaytherequiredamountbytheduedate,apenaltymaybedue.Toavoidpayinganypenalty,youmust:
LINE 63 MAINTAINING A HOME FOR A FAMILY MEMBER AGE 65 OR OLDER OR A FAMILY MEMBER WITH A DEVELOPMENTAL DISABILITY Part-yearresidentsandnonresidentsdon'tqualifyforthiscredit.
LINE 64 FUELS TAX REFUNDIfyoubuyspecialfuels(diesel,propane,ornaturalgas)withIdahotaxincludedandusethisfuelforheatingorinoff-highwayequipment,youmaybeentitledtoarefundoftheIdahospecialfuelstaxyoupaid.EntertheamountfromForm75,SectionIV,line2.AttachForm75.Heatingfuelisgenerallypurchasedwithoutpayingthetax.
LINE 65 IDAHO INCOME TAX WITHHELDEnterthetotalamountofIdahoincometaxwithheldasshownonyourwithholdingstatements.IncludelegiblestatecopiesofyourForm(s)W-2,1099,andotherinformationformsthatshowIdahowithholding.
FORM 43
FORM 43
Idaho Medical Savings Account:
Interest:
LINE 72 TOTAL DUE
tax.idaho.gov
LINE 74 REFUND
LINE 75 ESTIMATED TAX
LINE 76 DIRECT DEPOSIT
Contact your bank
Enter your nine-digit routing number.
Enter the account number
Check the appropriate box either
AMENDED RETURN ONLY
LINE 77 TOTAL DUE OR OVERPAYMENT ON THIS RETURN
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PART A. ADDITIONS
LINE 1 FEDERAL NET OPERATING LOSS (NOL) CARRYOVERGenerallytheallowablefederalNOLcarryoverisn'tthesameamountallowedontheIdahoreturn.Therefore,youmustenteronline1anyNOLcarryoverincludedonyourfederalreturn.TheallowableIdahoNOLcarryoverwillthenbeclaimedasasubtractiononPartB,line1.
LINE 2 CAPITAL LOSS CARRYOVERIfyouclaimedacapitallossorcarryoverthatwasincurredfromactivitiesnottaxablebyIdahoorbeforeyoubecameanIdahoresident,enteronline2theamountusedincalculatingyournetcapitalgain/lossreportedonyourfederalScheduleD.
LINE 3 NON-IDAHO STATE AND LOCAL BOND INTEREST AND DIVIDENDSEntertheamountofinterestanddividends,lesstherelatedexpenses,youreceivedfrommunicipalbondsofotherstategovernments,includingtheircountiesorcities,orfromobligationsofanyforeigncountry.Thisincomeisn'treportedonyourfederalreturn.
LINE 4 IDAHO COLLEGE SAVINGS ACCOUNT WITHDRAWALIfyoumakeanonqualifiedwithdrawalfromanIdahocollegesavingsaccount,entertheamountwithdrawnlessanyamountsreportedonyourfederalForm1040.
LINE 6 OTHER ADDITIONSRETIREMENTPLANLUMP-SUMDISTRIBUTIONSEnterthetaxableamountofalump-sumdistributionfromaretirementplanreportedonfederalForm4972.TheamountsubjecttoIdahotaxincludestheordinaryincomeportionandtheamounteligibleforthefederalcapitalgainelection.
LINE 2 STATE INCOME TAX REFUNDEntertheamountofallstateincometaxrefundsincludedinincomeonfederalForm1040,line10.Ifyou'refilingfederalForm1040Aor1040EZ,enterzero.
LINE 3 INTEREST FROM U.S. GOVERNMENT OBLIGATIONSInterestincomeyoureceivedfromobligationsoftheU.S.Governmentisn'tsubjecttotheIdahotax.DeductanyU.S.Governmentinterestincludedinfederaladjustedgrossincome,Form40,line7.ExamplesofobligationsoftheU.S.Governmentinclude:
LINE 6 CHILD AND DEPENDENT CAREIfyouwereabletoclaimthefederalCreditforChildandDependentCareExpenses,youareallowedanIdahodeductionforthechildcareexpensesyoupaidforthecareofyourdependents.TheIdahodeductionisadifferentamountthanthefederalcredit.
LINE 7 SOCIAL SECURITY AND RAILROAD BENEFITSIdahodoesn'ttaxSocialSecuritybenefits,benefitspaidbytheRailroadRetirementBoard,orCanadianSocialSecuritybenefits(OAS,QPPorCPP)thataretaxableonyourfederalreturn.
LINE 4 ENERGY EFFICIENCY UPGRADE Toqualifyforthisdeduction,yourIdahoresidencemusthaveexisted,beenunderconstruction,orhadabuildingpermitissuedonorbeforeJanuary1,2002.Energyefficiencyupgrademeansanenergyefficiencyimprovementtoyourresidence'senvelopeorductsystemthatmeetsorexceedstheminimumvaluefortheimprovedcomponentestablishedbytheversionoftheInternationalEnergyConservationCode(IECC)ineffectinIdahoduringthetaxyearinwhichtheimprovementismade.
LINE 5 ALTERNATIVE ENERGY DEVICE DEDUCTIONIfyouinstallanalternativeenergydeviceinyourIdahoresidence,youcandeductaportionoftheamountactuallypaidoraccrued(billedbutnotpaid).
Part Two - Qualified Retirement BenefitsYoumustmeettherequirementsinPartOneANDyourqualifiedretirementbenefitsmustbeoneofthefollowing:• Civil Service Employees:RetirementannuitiespaidbytheUnitedStatesofAmericaCivilServiceRetirementSystem(CSRS),theForeignServiceRetirementandDisabilitySystem(FSRDS),ortheoffsetprogramsofthesetwosystems.Toqualifyforthededuction,theemployeemusthaveestablishedeligibilitybefore1984.RetirementannuitiespaidtoaretiredfederalemployeeundertheFederalEmployeesRetirementSystem(FERS)don'tqualifyforthededuction.IfyoureceivedaCSA-1099,youcantellifyourbenefitsarepaidundertheCSRSorFERSbylookingatthefirstdigitoftheaccountnumbershownonyourCSA-1099.Ifthefirstdigitoftheaccountnumberis7or8,thebenefitsarepaidoutofFERSanddon'tqualify.Ifthefirstdigitis0,1,2,3,or4,thebenefitsarepaidoutofCSRS.
• Police Officers of an Idaho city:RetirementbenefitspaidfromthePolicemen’sRetirementFundthatnolongeradmitsnewmembersand,onJanuary1,2012,wasadministeredbyanIdahocityorPERSI.Also,benefitspaidbyPERSIrelatingtoIdahopoliceofficeremploymentnotincludedinthefederalSocialSecurityretirementsystem.Forexample,benefitspaidoutofthecitypoliceretirementfundsforthecitiesofCoeurd'Alene,Lewiston,andPocatellomayqualifyforthededuction.Similarly,benefitspaidbyPERSIrelatingtotheoldIdahoFallsPolicemen'sRetirementFundmayqualifyforthededuction.BenefitspaidoutofthePERSIBasePlandon'tqualifyforthededuction.
• Service Members:RetirementbenefitspaidbytheUnitedStatestoaretiredmemberoftheU.S.military.
LINE 9 TECHNOLOGICAL EQUIPMENT DONATIONEnterthelesserofcostorfairmarketvalueoftechnologicalequipmentdonatedtoapublicornonprofitprivateelementaryorsecondaryschool,publicornonprofitprivatecollegeoruniversity,publiclibrary,orlibrarydistrictlocatedinIdaho.Itemsthatqualifyforthisdeductionarelimitedtocomputers,computersoftware,andscientificequipmentorapparatusmanufacturedwithinfiveyearsofthedateofdonation.Theamountdeductedcan'treduceIdahotaxableincometolessthanzero.Anyunuseddeductioncan'tbecarriedtoanotheryear.
FORM 39RIncludeonthislineyourdistributivesharefromFormIDK-1,PartB,line10.Theamountenteredcan'texceedtheamountofthepass-throughincomelessdeductionsoftheentitymakingthecontribution.
LINE 10 IDAHO CAPITAL GAINS DEDUCTIONIfyouhadcapitalgainnetincomefromthesaleofqualifiedIdahopropertydescribedbelow,youmaybeabletodeduct60%ofthecapitalgainnetincomereportedonfederalScheduleD.(a)Realpropertyheldforatleast12months,or(b)Tangiblepersonalpropertyusedinarevenue-producing
LINE 11 MILITARY PAY EARNED OUTSIDE OF IDAHOIfyou'reservingintheUnitedStatesArmy,Navy,MarineCorps,AirForce,orCoastGuardonactivemilitarydutythatiscontinuousanduninterruptedfor120days,youractivedutymilitarywagesforserviceoutsideofIdahoaren'tsubjecttoIdahotax.Thecontinuous120daysdon'thavetobeinthesametaxyear.Enteryournontaxablemilitarywages.
LINE 12 ADOPTION EXPENSESIfyouadoptachild,youmaydeductsomeoftheexpensesincurredintheadoption.Youmayclaimlegalandmedicalexpensesincurreduptoamaximumof$3,000peradoption.Travelexpensesdon'tqualify.Iftheexpensesareincurredintwoormoreyears,deductthecostsintheyearpaiduntilthe$3,000limithasbeenmet.Theexpensesrelatedtoanunsuccessfulattempttoadoptaren'tdeductible.Ifexpenseswereclaimedinayearbeforesuchadetermination,fileanamendedreturntoaddbackanydeductionclaimedfortheunsuccessfulattempt.
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LINE 13 IDAHO MEDICAL SAVINGS ACCOUNT CONTRIBUTIONS AND INTERESTYoumaycontributeupto$10,000($20,000ifmarriedfilingajointreturn)toanIdahomedicalsavingsaccountanddeductthecontribution.Deductiblecontributionsdon'tincludereimbursementsthatwereredepositedintoyourIdahomedicalsavingsaccount.Don'tincludeamountsdeductedonfederalForm1040.
LINE 14 IDAHO COLLEGE SAVINGS PROGRAMYoumaycontributeupto$4,000($8,000ifmarriedfilingajointreturn)peryeartoaqualifiedIdahocollegesavingsprogramanddeductthecontribution.TheaccountmustbeestablishedwithAscenusCollegeSavingsInc.Theaccountownerandbeneficiarywillbedesignatedatthetimetheaccountisestablished.Theaccountownerwillhavetherighttomakewithdrawalsforpaymentofhighereducationexpensesforthebeneficiary.ThepersonthatwithdrawsthefundsmustreportthewithdrawalamountsasincomeinaccordancewithIRCSection529.
LINE 15 MAINTAINING A HOME FOR AGED AND/OR DEVELOPMENTALLY DISABLEDYoumaydeduct$1,000foreachfamilymember,notincludingyourselforyourspouse,whoisage65orolderandforwhomyoumaintainahouseholdandprovidemorethanone-halfofthefamilymember'ssupportfortheyear.
LINE 16 IDAHO LOTTERY WINNINGSYoumaydeductIdaholotteryprizesoflessthan$600perprizeincludedinfederaladjustedgrossincomeonForm40,line7.Youcan'tdeductlotteryprizesfromotherstates.
LINE 17 INCOME EARNED ON A RESERVATION BY AN AMERICAN INDIANAmericanIndianswhoareenrolledmembersofafederallyrecognizedtribe,andwholiveandworkonareservation,candeductallreservation-sourcedincomereceivedwhilelivingandworkingonthereservation,iftheincomeisincludedonForm40,line7.Incomeearnedoffthereservationcan'tbededucted.Incomeearnedonthereservationcan'tbedeductedifyouliveoffthereservation.
LINE 18 HEALTH INSURANCE PREMIUMSDeductpremiumsyoupaidforhealthinsuranceforyourself,yourspouse,andyourdependentsifthosepremiumshaven'talreadybeendeductedorexcludedfromyourincome.
LINE 20 WORKERS' COMPENSATION INSURANCEAself-employedindividualmaydeducttheactualcostofamountspaidforworkers'compensationinsurancecoverageinIdaho,ifthecostisn'tdeductedelsewhere.
LINE 21 BONUS DEPRECIATIONIfyouclaimedthebonusdepreciationforfederalpurposesforpropertyacquiredbefore2008orafter2009:
LINE 22 OTHER SUBTRACTIONSIdentifyanyothersubtractiontowhichyouareentitledandclaimtheamountonthisline.Don'tincludeincomeearnedinanotherstateasasubtraction.
LINE 19 LONG-TERM CARE INSURANCEYoumaydeducttheamountyoupaidinpremiumsforqualifiedlong-termcareinsurancethatisn'totherwisedeductedoraccountedfor.Ifyouclaimedadeductionforlong-termcareinsuranceonyourfederalForm1040,ScheduleA,calculatethelong-termcareinsuranceallowedasadeductionbyusingtheworksheetintheinstructionsforline18.
LINE 2 Entertheamountofretirementbenefitsyou(andyourspouse)receivedundertheFederalRailroadRetirementAct.TheamountstobeincludedonthislinewouldbetheNetSocialSecurityequivalentbenefitportion,reportedonfederalFormRRB-1099,Box5;the"totalgrosspaid"amountreportedonfederalFormRRB-1099-R,Box7,lessanyrepaymentreportedonBox8;andanyrailroadretirementdisabilitybenefitincludedaswagesonfederalForm1040,line7.
LINE 3 Entertheamountofretirementbenefitsyou(andyourspouse)receivedundertheFederalSocialSecurityAct,Box5ofyourFormsSSA-1099.IfyouoryourspousereceivedCanadianSocialSecuritybenefitsthatareincludedinyourfederaltaxableincome,includethoseamountsreceived.
PART D. CREDIT FOR INCOME TAX PAID TO OTHER STATES
LINE 2 Enterthetotalportionoffederaladjustedgrossincomederivedintheotherstate,modifiedtoreflectIdahoadditionsandsubtractions.Incomputingtheincomederivedintheotherstate,youmustreverseanyadjustmentstofederaltaxableincomeallowedbytheotherstatethataren'tapplicabletoIdaho.
LINE 3 EnteryourIdahoadjustedincomefromForm40,line11,ifyoureportedthedouble-taxedincomeonanindividualincometaxreturnintheotherstate.However,ifthedouble-taxedincomewasreportedtotheotherstateandtaxedaspartofanScorporationorpartnershipcompositeorgroupreturn,enteryourfederaladjustedincomefromForm40,line7.
LINE 4 Divideline2byline3.Roundtofourdigitstotherightofthedecimalpoint.Forexample.66666isroundedto.6667andshouldbeenteredas66.67%.Thepercentagecan'texceed100%.
FORM 39RLINE 6 Entertheotherstate’staxduefromitstaxtableorrateschedulelessitsincometaxcredits.IfyourincomederivedintheotherstatewasreportedonacompositeorgroupreturnfiledbyanScorporationorpartnership,enteryourproratashareofthetaxpaidbytheScorporationorpartnershipminusyourproratashareoftheincometaxcredits.Incometaxcreditsarethosecreditsthatrelatetoincometax.Anexampleofacreditthatisn'tanincometaxcreditisaspecialfuelsorgasolinetaxcreditorrefund.
LINE 7 Yourallowablecreditfortaxpaidtootherstatesisthesmallerofline5orline6.EnterthisamountonForm40,line22.
PART E. CREDITS FOR IDAHO EDUCATIONAL ENTITY, IDAHO YOUTH AND REHABILITATION FACILITY CONTRIBUTIONS, AND LIVE ORGAN DONATION
EXPENSES
LINE 1 CREDIT FOR IDAHO EDUCATIONAL ENTITY CONTRIBUTIONSIfyoudonatedcashtoqualifiededucationalentities,youmayclaimataxcredit.Donationofgoodsorservicesdon'tqualify.Ifyouclaimedthecreditforqualifyingnewemployees,entertheamountcomputedonForm55,PartII,line5.Otherwise,thecreditislimitedtothesmallestof:
LINE 2 CREDIT FOR IDAHO YOUTH AND REHABILITATION FACILITY CONTRIBUTIONSIfyoudonatedcashorgoodstoaqualifiedcenterforindependentliving,toayouthorrehabilitationfacilityoritsfoundation,ortoanonprofitsubstanceabusecenterlicensedbytheIdahoDepartmentofHealthandWelfare,youmayclaimataxcredit.Ifyouclaimedthecreditforqualifyingnewemployees,entertheamountcomputedonForm55,PartII,line9.Otherwise,thecreditislimitedtothesmallestof:
LINE 2 IDAHO COLLEGE SAVINGS ACCOUNT WITHDRAWALColumnA:IfyoumakeanonqualifiedwithdrawalfromanIdahocollegesavingsaccount,entertheamountwithdrawnminusanyamountsreportedonyourfederalForm1040.
LINE 3 BONUS DEPRECIATIONIfyouclaimedbonusdepreciationforfederalpurposesforpropertyacquiredbefore2008orafter2009:
PART A. ADDITIONS
LINE 1 NON-IDAHO STATE AND LOCAL BOND INTERESTColumnA:Entertheamountofinterestanddividends,lesstherelatedexpenses,youreceivedfrommunicipalbondsofotherstategovernments,includingtheircountiesorcities,orfromobligationsofanyforeigncountry.Thisincomeisn'ttaxedonyourfederalreturn.IncludeanyamountpassedthroughtoyoufromFormIDK-1,PartB,line3.
LINE 3 CREDIT FOR LIVE ORGAN DONATION EXPENSESAlivingtaxpayerwhodonates(orwhosedependentdonates)aqualifiedorganfortransplantinginanotherindividualmaybeabletoclaimacreditforexpensesrelatedtothedonation.
LINES 1 and 2 Answerthetwoquestions.Ifyouansweryestoeitherquestion,youqualify.
LINE 3Enterthename,SocialSecuritynumber,relationship,anddateofbirthofyourfamilymember(s)forwhomyoumaintainahomeandprovidemorethanone-halfoftheirsupport.Iftheclaimisforafamilymemberwithadevelopmentaldisability,checkthebox.
FORM 39NRRETIREMENTPLANLUMP-SUMDISTRIBUTIONSColumnA:Enterthetaxableamountofalump-sumdistributionfromaretirementplanreportedonfederalForm4972.TheamountsubjecttoIdahotaxincludestheordinaryportionandtheamounteligibleforthefederalcapitalgainelection.
LINE 1 IDAHO NET OPERATING LOSS (NOL) CARRYOVER AND CARRYBACKColumnsAandB:EntertheIdahoNOLcarryover.IncludeForm56orascheduleshowingtheapplicationoftheloss.Don'tincludelossesfromsourcesthatweren'ttaxablebyIdahoorthatwereincurredbeforebecomingaresidentorpart-yearresident.
LINE 2 STATE INCOME TAX REFUNDColumnA:EnterallstateincometaxrefundsincludedonfederalForm1040,line10.
LINE 3 INTEREST FROM U.S. GOVERNMENT OBLIGATIONSInterestincomereceivedfromobligationsoftheU.S.Governmentisn'tsubjecttotheIdahotax.ExamplesofobligationsoftheU.S.Governmentinclude:
LINE 6 IDAHO CAPITAL GAINS DEDUCTIONColumnsAandB:IfyouhadcapitalgainnetincomefromthesaleofqualifiedIdahopropertydescribedbelow,youmaybeabletodeduct60%ofthecapitalgainnetincomereportedonfederalScheduleD.
LINE 7 IDAHO RESIDENT-MILITARY PAY EARNED OUTSIDE OF IDAHOColumnsAandB:Ifyou'reservingintheUnitedStatesArmy,Navy,MarineCorps,AirForce,orCoastGuardonactivemilitarydutythat'scontinuousanduninterruptedfor120days,youractivedutymilitarywagesforserviceoutsideofIdahoaren'tsubjecttoIdahotax.Thecontinuous120daysdon'thavetobeinthesametaxyear.ThisdeductionappliestoanIdahopart-yearresidentwhoreportedthemilitarywagesearnedoutsideIdahoasIdahoincomeonForm43,line7.
FORM 39NRInterestincomereceivedfromtheFederalNationalMortgageAssociation(FNMA)andtheGovernmentNationalMortgageAssociation(GNMA)isn'tpaidbytheU.S.GovernmentandissubjecttoIdahoincometax.
LINE 4 CHILD AND DEPENDENT CAREIfyouwereabletoclaimthefederalCreditforChildandDependentCareExpenses,you'reallowedanIdahodeductionforthechildcareexpensesyoupaidforthecareofyourdependents.TheIdahodeductionisadifferentamountthanthefederalcredit.
LINE 5 SOCIAL SECURITY AND RAILROAD BENEFITSIdahodoesn'ttaxSocialSecuritybenefits,benefitspaidbytheRailroadRetirementBoard,orCanadianSocialSecuritybenefits(OAS,QPP,andCPP)thataretaxableonyourfederalreturn.
FORM 39NRbeencalledintofull-timedutyfor120daysormore.Ifyou'reacommissionedofficerofthePublicHealthServiceoroftheNationalOceanicandAtmosphericAdministrationmilitarizedbythePresidentoftheUnitedStatesandattachedtothearmedforces,youractivedutymilitarywagesearnedoutsideIdahoqualifyforthisdeduction.Enterthesewagesonline7.
LINE 8 IDAHO MEDICAL SAVINGS ACCOUNTCONTRIBUTIONS AND INTERESTColumnsAandB: Youmaycontributeupto$10,000($20,000ifmarriedfilingajointreturn)toanIdahomedicalsavingsaccountanddeductthecontribution.Deductiblecontributionsdon'tincludereimbursementsthatwereredepositedintoyourIdahomedicalsavingsaccount.Don'tincludeamountsdeductedonfederalForm1040.
LINE 9 IDAHO COLLEGE SAVINGS PROGRAMYoumaycontributeupto$4,000($8,000ifmarriedfilingajointreturn)peryeartoaqualifiedIdahocollegesavingsprogramanddeductthecontribution.TheaccountmustbeestablishedwithAscensusCollegeSavings,Inc.Theaccountownerandbeneficiarywillbedesignatedwhentheaccountisestablished.Theaccountownerhastherighttomakewithdrawalsforpaymentofhighereducationexpensesforthebeneficiary.ThepersonthatwithdrawsthefundsmustreportthewithdrawalamountsasincomeinaccordancewithIRCSection529.
LINE 10 ADOPTION EXPENSESColumnA:Ifyouadoptachild,youmaydeductsomeoftheexpensesincurredintheadoption.Youmayclaimlegalandmedicalexpensesincurreduptoamaximumof$3,000peradoption.Travelexpensesdon'tqualify.Iftheexpensesareincurredintwoormoreyears,deductthecostsintheyearpaiduntilthe$3,000limithasbeenmet.Theexpensesrelatedtoanunsuccessfulattempttoadoptaren'tdeductible.Ifexpenseswereclaimedinayearbeforetheunsuccessfulattempttoadopt,fileanamendedreturntoaddbackanydeductionclaimedfortheunsuccessfulattempt.
LINE 11 MAINTAINING A HOME FOR AGED AND/OR DEVELOPMENTALLY DISABLEDColumnsAandB:Youmaydeduct$1,000foreachfamilymember,notincludingyourselforyourspouse,whoisage65orolderandforwhomyoumaintainahouseholdandprovidemorethanone-halfofthefamilymember'ssupportfortheyear.
LINE 12 IDAHO LOTTERY WINNINGSColumnsAandB:EntertheamountofIdaholotteryprizesoflessthan$600perawardincludedinotherincomeonForm43,line19.TheamountsenteredinColumnsAandBmustbethesame.
LINE 13 INCOME EARNED ON A RESERVATION BY AN AMERICAN INDIANColumnA: Don'tenteranythinginColumnA.
LINE 15 PARTNERS AND SHAREHOLDERSColumnA:IncludetheamountofothersubtractionsincludedonFormIDK-1,PartB,line11.
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FORM 39NRColumnB: EnteryourIdahoapportionedshareoftheIdahosubtractionsfromFormIDK-1,PartB,line11.YourapportionedshareisusuallytheamountoftheothersubtractionincludedonFormIDK-1,PartB,line11multipliedbythepercentageshownonFormIDK-1,PartA,line2.
LINE 16ENERGY EFFICIENCY UPGRADE ColumnsAandB:Toqualifyforthisdeduction,yourIdahoresidencemusthaveexisted,beenunderconstruction,orhadabuildingpermitissuedonorbeforeJanuary1,2002.Energyefficiencyupgradesmeansanenergyefficiencyimprovementtoyourresidence'senvelopeorductsystemthatmeetsorexceedstheminimumvaluefortheimprovedcomponentestablishedbytheversionoftheInternationalEnergyConservationCode(IECC)ineffectinIdahoduringthetaxyearinwhichtheimprovementismade.
LINE 18 HEALTH INSURANCE PREMIUMSColumnA:Deductpremiumsyoupaidforhealthinsuranceforyourself,yourspouse,andyourdependentsifthosepremiumshaven'talreadybeendeductedorexcludedfromyourincome.IfyouclaimedadeductionforhealthinsurancepremiumsonyourfederalForm1040,ScheduleA,usetheworksheetbelowtocalculatethedeductionallowedforhealthinsurancepremiums.Theworksheetfollowstheprioritythatitemizeddeductionsfirstapplytohealthinsurancepremiums,thentolong-termcareinsurance.
LINE 19 LONG-TERM CARE INSURANCEColumnA:Youmaydeducttheamountyoupaidinpremiumsforqualifiedlong-termcareinsurancethatisn'totherwisedeductedoraccountedfor.
LINE 20 ALTERNATIVE ENERGY DEVICE DEDUCTIONColumnsAandB:IfyouinstallanalternativeenergydeviceinyourIdahoresidence,youcandeductaportionoftheamountactuallypaidoraccrued(billedbutnotpaid).
LINE 22 RETIREMENT BENEFITS DEDUCTION FOR QUALIFIED RETIREMENT BENEFITSYoumaybeabletodeductsomeofthequalifyingretirementbenefitsandannuitiesyoureceive.
Part Two - Qualified Retirement BenefitsYoumustmeettherequirementsinPartOneANDyourqualifiedretirementbenefitsmustbeoneofthefollowing:
• Civil Service Employees:RetirementannuitiespaidbytheUnitedStatesofAmericaCivilServiceRetirementSystem(CSRS),theForeignServiceRetirementandDisabilitySystem(FSRDS),ortheoffsetprogramsofthesetwosystems.Toqualifyforthededuction,theemployeemusthaveestablishedeligibilitybefore1984.RetirementannuitiespaidtoaretiredfederalemployeeundertheFederalEmployeesRetirementSystem(FERS)don'tqualifyforthededuction.IfyoureceivedaCSA-1099,youcantellifyourbenefitsarepaidundertheCSRSorFERSbylookingatthefirstdigitoftheaccountnumbershownonyourCSA-1099.Ifthefirstdigitoftheaccountnumberis7or8,thebenefitsarepaidoutofFERSanddon'tqualify.Ifthefirstdigitis0,1,2,3,or4,thebenefitsarepaidoutofCSRS.
• Police Officers of an Idaho city:RetirementbenefitspaidfromthePolicemen’sRetirementFundthatnolongeradmitsnewmembersand,onJanuary1,2012,wasadministeredbyanIdahocityorPERSI.Also,benefitspaidbyPERSIrelatingtoIdahopoliceofficeremploymentnotincludedinthefederalSocialSecurityretirementsystem.Forexample,benefitspaidoutofthecitypoliceretirementfundsforthecitiesofCoeurd'Alene,Lewiston,andPocatellomayqualifyforthededuction.Similarly,benefitspaidbyPERSIrelatingtotheoldIdahoFallsPolicemen'sRetirementFundmayqualifyforthededuction.BenefitspaidoutofthePERSIBasePlandon'tqualifyforthededuction.
• Service Members:RetirementbenefitspaidbytheUnitedStatestoaretiredmemberoftheU.S.military.
LINE 22a Enter$47,934or$31,956,whicheverisapplicabletoyourfilingstatus.Note:Onlyonedeductionisallowedeventhoughyouandyourspousereceivemorethanoneannuity.
LINE 22b Entertheamountofretirementbenefitsyou(andyourspouse)receivedundertheFederalRailroadRetirementAct.TheamountstobeincludedonthislinewouldbetheNetSocialSecurityequivalentbenefitportion,reportedonfederalFormRRB-1099,Box5;the"totalgrosspaid"amountreportedonfederalFormRRB-1099-R,Box7minusanyrepaymentreportedonBox8;andanyrailroadretirementdisabilitybenefitincludedaswagesonfederalForm1040,line7.
LINE 22c Entertheamountofretirementbenefitsyou(andyourspouse)receivedundertheFederalSocialSecurityAct,Box5ofyourFormsSSA-1099.IfyouoryourspousereceiveCanadianSocialSecuritybenefitsthatareincludedinyourfederaltaxableincome,includethoseamountsreceived.
LINE 22e EntertheamountofqualifiedretirementbenefitsincludedonForm43,line28,ColumnA.
LINE 22gEntertheamountofqualifiedretirementbenefitsincludedinIdahogrossincome.ThisamountmusthavebeenincludedonForm43,line28,ColumnB.
LINE 22h Divideline22g,ColumnB,byline22e,ColumnA.Roundthepercentagetothenearestwholenumber.Forexample,45.49%shouldbeenteredas45%;45.50%shouldbeenteredas46%.
LINE 23 NONRESIDENT MILITARY PAYColumnA:Ifyou'reanonresidentofIdaho,entertheamountofmilitarypayincludedonForm43,line28,ColumnA.
LINE 24 BONUS DEPRECIATIONIfyouclaimedbonusdepreciationforfederalpurposesforpropertyacquiredbefore2008orafter2009:
LINE 1 EnteryourIdahoadjustedincomefromForm43,line31,ColumnB,ifyoureportedthedouble-taxedincomeonanindividualincometaxreturnintheotherstate.However,ifthedouble-taxedincomewasreportedtotheotherstateandtaxedaspartofanScorporationorpartnershipcompositeorgroupreturn,enteryourfederaladjustedgrossincomefromForm43,line28,ColumnA.
LINE 2 Enterthetotalportionoffederaladjustedgrossincomederivedintheotherstate,modifiedtoreflectIdahoadditionsandsubtractions.Incomputingtheincomederivedintheotherstate,youmustreverseanyadjustmentstofederaltaxableincomeallowedbytheotherstatethataren'tapplicabletoIdaho.
LINE 3 Entertheamountofincomethatistaxedtwice.OnlyincomethatistaxedbyIdahoandalsotaxedbyanotherstateisdouble-taxed.
LINE 4 EnterthetaxshownonForm43,line42.
LINE 5 Divideline3byline1.Roundtofourdigitstotherightofthedecimalpoint.Forexample.66666isroundedto.6667andshouldbeenteredas66.67%.Thepercentagecan'texceed100%.
LINE 7 Entertheotherstate’staxduefromitstaxtableorrateschedulelessitsincometaxcredits.IfyourincomederivedintheotherstatewasreportedonacompositeorgroupreturnfiledbyanScorporationorpartnership,enteryourproratashareofthetaxpaidbytheScorporationorpartnershipminusyourproratashareoftheincometaxcredits.Incometaxcreditsarethosecreditsthatrelatetoincometax.Anexampleofacreditthatisn'tanincometaxcreditisaspecialfuelsorgasolinetaxcreditorrefund.
LINE 8 Divideline3byline2.Roundtofourdigitstotherightofthedecimalpoint.Forexample.66666isroundedto.6667andshouldbeenteredas66.67%.Thepercentagecan'texceed100%.
LINE 10Yourallowablecreditforincometaxpaidtootherstatesisthesmallerofline6orline9.EnterthisamountonForm43,line43.
PART D. INCOME TAX PAID TO OTHER STATES BY IDAHO RESIDENTS ON ACTIVE MILITARY DUTY
LINE 2Enterthetotalportionoffederaladjustedgrossincomederivedintheotherstate,modifiedtoreflectIdahoadditionsandsubtractions.Incomputingtheincomederivedintheotherstate,youmustreverseanyadjustmentstofederaltaxableincomeallowedbytheotherstatethataren'tapplicabletoIdaho.
LINE 3 EnteryourIdahoadjustedincomefromForm43,line31,ColumnB,ifyoureportedthedouble-taxedincomeonanindividualincometaxreturnintheotherstate.However,ifthedouble-taxedincomewasreportedtotheotherstateandtaxedaspartofanScorporationorpartnershipcompositeorgroupreturn,enteryourfederaladjustedgrossincomefromForm43,line28,ColumnA.
LINE 4 Divideline2byline3.Roundtofourdigitstotherightofthedecimalpoint.Forexample.66666isroundedto.6667andshouldbeenteredas66.67%.Thepercentagecan'texceed100%.
LINE 6Entertheotherstate’staxduefromitstaxtableorrateschedulelessitsincometaxcredits.IfyourincomederivedintheotherstatewasreportedonacompositeorgroupreturnfiledbyanScorporationorpartnership,enteryourproratashareofthetaxpaidbytheScorporationorpartnershipminusyourproratashareoftheincometaxcredits.Incometaxcreditsarethosecreditsthatrelatetoincometax.Anexampleofacreditthatisn'tanincometaxcreditisaspecialfuelsorgasolinetaxcredit.
LINE 7 Yourallowablecreditforincometaxpaidtootherstatesisthesmallerofline5orline6.EnterthisamountonForm43,line43.
PART E. CREDITS FOR IDAHO EDUCATIONAL ENTITY, IDAHO YOUTH AND REHABILITATION FACILITY CONTRIBUTIONS, AND LIVE ORGAN DONATION
EXPENSES
LINE 1 CREDIT FOR IDAHO EDUCATIONAL ENTITY CONTRIBUTIONSIfyoudonatedcashtoqualifiededucationalentities,youmayclaimataxcredit.Donationofgoodsorservicesdon'tqualify.Ifyouclaimedthecreditforqualifyingnewemployees,entertheamountcomputedonForm55,PartII,line5.Otherwise,thecreditislimitedtothesmallestof:
LINE 2 CREDIT FOR IDAHO YOUTH AND REHABILITATION FACILITY CONTRIBUTIONSIfyoudonatedcashorgoodstoaqualifiedcenterforindependentliving,toayouthorrehabilitationfacilityoritsfoundation,ortoanonprofitsubstanceabusecenterlicensedbytheIdahoDepartmentofHealthandWelfare,youmayclaimataxcredit.Ifyouclaimedthecreditforqualifyingnewemployees,entertheamountcomputedonForm55,PartII,line9.Otherwise,thecreditislimitedtothesmallestof:
LINE 3 CREDIT FOR LIVE ORGAN DONATION EXPENSESAlivingtaxpayerwhodonates(orwhosedependentdonates)aqualifiedorganfortransplantinginanotherindividualmaybeabletoclaimacreditforexpensesrelatedtothedonation.
LINES 1 and 2Answerthetwoquestions.Ifyouansweryestoeitherquestion,youqualify.
LINE 3Enterthename,SocialSecuritynumber,relationship,anddateofbirthofyourfamilymember(s)forwhomyoumaintainahomeandprovidemorethanone-halfoftheirsupport.Iftheclaimisforafamilymemberwithadevelopmentaldisability,checkthebox.
LINE 2 CREDIT FOR PRODUCTION EQUIPMENT USING POSTCONSUMER WASTEIfyouboughtequipmentthatmanufacturesaproductfrompostconsumerorpostindustrialwaste,youmaybeentitledtoataxcredit.Thecreditis20%ofyourcosttobuyqualifiedequipment.
LINE 3 PROMOTER-SPONSORED EVENT CREDITIfyouissuedtemporarysalestaxpermitstoparticipantsofapromoter-sponsoredeventonbehalfoftheTaxCommission,youmayclaima$1creditforeachtemporarypermitissuedduringthetaxyear.Promoter-sponsoredeventsincludeswapmeets,fleamarkets,gunshows,andfairs.YoumusthavefiledFormST-124withtheTaxCommissiontoqualifyforthecredit.
LINE 5 CREDIT FOR IDAHO RESEARCH ACTIVITIESIfyouincurredexpensesforqualifiedresearchconductedinIdaho,youmayhaveearnedthecreditforIdahoresearchactivities.
LINE 8 SMALL EMPLOYER INVESTMENT TAX CREDITYoumayclaimthiscreditifyou'vecertifiedbyfilingForm89SEthatyou'vemetorwillmeetthetaxincentivecriteriaforthiscreditandyou'veacquiredanassetforuseinyourbusinessthatotherwisequalifiesfortheinvestmenttaxcredit(ITC).
LINE 9 SMALL EMPLOYER REAL PROPERTY IMPROVEMENT TAX CREDITYoumayclaimthiscreditifyou'vecertifiedbyfilingForm89SEthatyou'vemetorwillmeetthetaxincentivecriteriaforthiscreditandyou'veacquiredrealpropertyimprovementsforuseinyourbusinessattheprojectsiteduringtheprojectperiod.
LINE 10 SMALL EMPLOYER NEW JOBS TAX CREDITYoumayclaimthiscreditifyou'vecertifiedbyfilingForm89SEthatyou'vemetorwillmeetthetaxincentivecriteriaforthiscreditandyouhavequalifiednewemployeesattheprojectsiteduringtheprojectperiod.
LINE 1 TAX FROM RECAPTURE OF INVESTMENT TAX CREDITIfyou'veclaimedanITConpropertythatceasestoqualifybeforetheendofthefive-yearrecaptureperiod,youmustcomputetheITCrecapture.ThisincludespropertymovedoutsideofIdaho.
LINE 2 TAX FROM RECAPTURE OF BROADBAND EQUIPMENT INVESTMENT CREDITIfyou'veclaimedabroadbandequipmentinvestmentcreditonpropertythatceasestoqualifybeforetheendofthefive-yearrecaptureperiod,youmustcomputethebroadbandequipmentinvestmentcreditrecapture.ThisincludespropertythatceasestoqualifyfortheITC.
LINE 3 TAX FROM RECAPTURE OF SMALL EMPLOYER INVESTMENT TAX CREDITIfyou'veclaimedasmallemployerinvestmenttaxcreditonpropertythatceasestoqualifybeforetheendofthefive-yearrecaptureperiod,youmustcomputethesmallemployerinvestmenttaxcreditrecapture.ThisincludespropertymovedoutsideofIdaho.
LINE 4 TAX FROM RECAPTURE OF SMALL EMPLOYER REAL PROPERTY IMPROVEMENT TAX CREDITIfyou'veclaimedasmallemployerrealpropertyimprovementtaxcreditonpropertythatceasestoqualifybeforetheendofthefive-yearrecaptureperiod,youmustcomputethesmallemployerrealpropertyimprovementtaxcreditrecapture.
LINE 5 TAX FROM RECAPTURE OF SMALL EMPLOYER NEW JOBS TAX CREDITIfyou'veclaimedasmallemployernewjobstaxcreditandyoudidn'tmaintaintherequiredlevelofnewemployeesfortheentirefive-yearrecaptureperiod,youmustcomputethesmallemployernewjobstaxcreditrecapture.
LINE 6 TAX FROM RECAPTURE OF BIOFUEL INFRASTRUCTURE INVESTMENT TAX CREDITIfyou'veclaimedabiofuelinfrastructureinvestmenttaxcreditonpropertythatceasestoqualifybeforetheendofthefive-yearrecaptureperiod,youmustcomputebiofuelinfrastructureinvestmenttaxcreditrecapture.ThisincludespropertynolongerusedtosellbiofuelinIdaho.
Your tax is —25,300 25,35025,350 25,40025,400 25,450
1,624 1,3731,627 1,3771,631 1,380
Married FilingJointly* or
Head ofHousehold
And your fi ling status is And your fi ling status is And your fi ling status is
AtLeast
But LessThan
AtLeast
But LessThan
Single orMarried Filing
Separately
Married FilingJointly* or
Head ofHousehold
But LessThan
Single orMarried Filing
Separately
AtLeast
*This column must also be used by a qualifying widow(er). Continued on next page
Example: Mr. and Mrs. Brown are fi ling a joint return. Their taxable income on Form 40, line 19, or Form 43, line 41, is $25,360. First, they fi nd the $25,350 - $25,400 income line. Next they fi nd the column for married fi ling jointly and read down the column. The amount shown where the income line and fi ling status column meet is $1,377. This is the tax amount they must write on Form 40, line 20, or Form 43, line 42.
TAX TABLESUse the following tables if your taxable income is less than $100,000.
If your taxable income is $100,000 or more, use the Tax Rate Schedules on page 48.
0 50 0 0
If Form 40, line 19, or Form 43, line 41
38
If Form 40, line 19, or Form 43, line 41
If Form 40, line 19, or Form 43, line 41
If Form 40, line 19, or Form 43, line 41
Single orMarried Filing
Separately
Married FilingJointly* or
Head ofHousehold
Tax Tables continued
Married FilingJointly* or
Head ofHousehold
And your fi ling status is And your fi ling status is And your fi ling status is
AtLeast
But LessThan
Single orMarried Filing
Separately
AtLeast
But LessThan
Married FilingJointly* or
Head ofHousehold
But LessThan
Single orMarried Filing
Separately
AtLeast
*This column must also be used by a qualifying widow(er). Continued on next page