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) 2012 Individual Income Tax
50
Embed
Individual Income Taxtax.idaho.gov/forms/EIN00046_10-02-2012.pdfIncome, withholding and deductions received or paid after divorce are separate property and must be reported on the
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
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)
2012
Individual Income Tax
1
WHAT'S NEW FOR 2012
File your return online to get:• Fasterrefunds.• Fewererrors.• Confirmationthatyourreturnwasreceived.
To e-file:• Visitourwebsiteattax.idaho.gov tofindfreee-fileservicesforeligibletaxpayers.• Findcommercialtaxpreparationsoftwareforafee.• Askyourtaxpreparertoe-fileyourreturn.
CHANGE TO DEDUCTION FOR INSULATION OF AN IDAHO RESIDENCE (Now DEDUCTION FOR ENERGY EFFICIENCY UPGRADES)FortaxyearsbeginningonandafterJanuary1,2012,therequirementsforthisdeductionhavebeenchanged.Toqualifyforthisdeduction,yourIdahohomemusthaveexisted,beenunderconstruction,orhadabuildingpermitissuedonorbeforeJanuary1,2002.
NONRESIDENT OWNERS OF A PASS-THROUGH ENTITY (PTE) THAT IS TRANSACTING BUSINESS IN IDAHOAnestate,trust,partnership,orScorporationtransactingbusinessinIdahomustfileacompositereturnordobackupwithholdingtoreporttheIdahosourcedistributiveincomefornonresidentsunlesstheindividualfilesanIdahoNonresidentOwnerAgreementorisanownerforwhichthePTEisnotrequiredtowithhold.
CHANGE TO INCOME EARNED ON A RESERVATION BY AN AMERICAN INDIANAmericanIndianswhoareenrolledmembersofafederallyrecognizedtribeandliveandworkonthereservationmustnowliveandworkonthereservationofwhichtheyareamemberfortheincometobeexemptfromIdahotaxation.
COMMUNITY PROPERTYBecauseIdahoisacommunitypropertystate,eachresidentspousehasaone-halfinterestintheearningsoftheotherresidentspouseduringtheportionoftheyeartheyweremarried.Ifmarriedforonlyapartoftheyear,thecommunityincomeincludesONLYtheincomeearnedduringthetimethecouplewasmarried.Whenfilingseparatereturns,thecommunityincome,withholdinganddeductionsofbothresidentspousesmustbedividedequallybetweenhusbandandwife.Ifyouhaveawrittenagreementbetweenspousesregardingtheseparationofassetsandincome,itmustbeincludedwithyourtaxreturn.
GENERAL INFORMATIONAMENDED RETURNSUseForm40or43toamendyourreturn.Checktheamendedreturnboxatthetopoftheform.Entertheapplicablereason(s)foramending,aslistedbelow.Completetheentireformandschedulesusingthecorrectedamounts.
AMERICAN INDIANSIfyouareanenrolledmemberofafederallyrecognizedtribe,andliveandworkonthereservationofwhichyouareamember,allreservationsourcedincomereceivedwhilelivingandworkingonthereservationisexemptfromIdahotaxation.Ifyouhavenootherincome,youaren'trequiredtofile.
Federal AuditIfyourfederaltaxableincomeortaxcreditschangebecauseofafederalaudit,youmustsendwrittennoticeincludinganamendedreturntotheTaxCommissionwithin60daysofthefinalfederaldetermination.YoumustincludecopiesofallschedulessuppliedbytheInternalRevenueService.
NATIONAL GUARD MEMBERS CALLED TO ACTIVE DUTY IN A COMBAT ZONEIdahofollowsfederallawandIRCtoprovideincometaxreliefforservicemembersonactivedutyincombatzones.BelowisasummaryofhowtheselawsaffectIdahoNationalGuardmembers.
Idaho resident on active duty stationed in IdahoIfIdahowasyourmilitaryhomeofrecordandyouwereonactivedutystationedinIdaho,allofyourmilitarywagesandallnonmilitaryincome,regardlessofthesource,aresubjecttoIdahotax.FileForm40.
EXTENSION OF TIME FOR FILINGIfyoucan'tfileyourIdahostateincometaxesbyApril15,2013,youmaybeeligibletogetanautomaticsix-monthextensionwithoutfilingaform.
GENERAL INFORMATIONIdaho resident on active duty stationed outside of Idaho• IfyoujoinedthearmedforceswhilearesidentofIdahoand Idahoisyourmilitaryhomeofrecord;and• Youwereonactivedutyfor120ormoreconsecutivedays;and• YouwerestationedoutsideofIdahoforallorpartoftheyear,
Nonresident on active duty stationed in IdahoIfyourmilitaryhomeofrecordisn'tIdahoandyouwereonactivedutystationedinIdahoforallorpartoftheyear,Idahodoesn'ttaxyourmilitaryincome.NonmilitaryincomefromIdahosourcesissubjecttoIdahotax.FileForm43ifyourgrossincomefromIdahosourcesexceeds$2,500.TheinstructionsforForm43beginonpage12.
NET OPERATING LOSS (NOL)AnNOListheexcessofbusinessdeductions(computedwithcertainmodifications)overtotalgrossincomeinaparticulartaxyear.UseForm56tocomputeyourlossandapplicationoftheloss,orascheduleshowingtheapplicationoftheloss.
REFUNDS WHEN NOT REQUIRED TO FILEIfyouaren'trequiredtofileanIdahoreturn,notaxisdueevenifthecalculationshowstaxableincome.Ifyouarefilingonlytoreceivearefundofamountswithheld,youdon'tpaythe$10permanentbuildingfundtax.Write"NRF"(NotRequiredtoFile)onthelinesfor"Taxfromtablesorrateschedule"and"Permanentbuildingfundtax."
NEXT YEAR’S FORMSIfyouneedformsmailedtoyounextyear,checktheboxbelowyourSocialSecurityNumber.
LINES 1 THROUGH 5 FILING STATUSChecktheboxindicatingthesamefilingstatusshownonyourfederalreturn.Refertofederalinstructionsforfurtherinformationonfilingstatus.
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.
LINE 11 IDAHO ELECTION TO FORGO NET OPERATING LOSS (NOL) CARRYBACKChecktheboxonline11ifyouelectunderSection63-3022(c),IdahoCode,toforgotheIdahocarrybackperiodforanNOL.Ifyoucheckthisbox,youdon'tneedtoincludeaseparatestatementelectingtoforgotheIdahocarrybackperiod.
TAX COMPUTATION
LINE 12a AGE 65 OR OLDERIfyouare65orolder,checktheboxfor“Yourself.”Ifyouarefilingajointreturnandyourspouseis65orolder,checktheboxfor“Spouse.”AgeisdeterminedasofDecember31.However,ifyour65thbirthdaywasonJanuary1,2013,youmayconsideryourself65onDecember31,2012.Theboxesyoucheckmustmatchyourfederalreturn.
LINE 12b BLINDTheboxfor“Yourself”mustbecheckedifyouareblind.Ifyouarefilingajointreturnandyourspouseisblind,checktheboxfor“Spouse.”BlindnessisdeterminedasofDecember31.Theboxesyoucheckmustmatchyourfederalreturn.
LINE 12c CLAIMED DEPENDENTIfyourparentsorsomeoneelsecanclaimyouasadependentontheirtaxreturn,checkthisbox.
LINES 13-16 ITEMIZED OR STANDARD DEDUCTIONSMostpeoplecanfindtheirstandarddeductionbylookingattheinstructionstotheleftofForm40,line16.However,if
LINE 20 TAXEnterthetaxonthisline.Ifline19islessthan$100,000,usethetaxtablesonpage36.Ifline19is$100,000ormore,usetheschedulesonpage47.Besureyouusethecorrectcolumninthetaxtableorthecorrectscheduleforyourfilingstatus.Seetheexampleatthebeginningofthetaxtable.
LINE 22 INCOME TAX PAID TO OTHER STATESWhenthesameincomeistaxedbybothIdahoandanotherstate,youmaybeentitledtoacreditfortaxpaidtotheotherstate.UseForm39Rtocomputethecredit.Youmustincludeacopyoftheotherstate’sincometaxreturnandForm39R.Ifcreditappliestomorethanonestate,useaseparateForm39Rforeachstate.Seeinstructions,page24.
LINE 23 TOTAL CREDITS FOR CHARITABLE CONTRIBUTIONS AND LIVE ORGAN DONATIONSYoumaybeentitledtoacreditifyoumadeacontributiontoaqualifiedIdahoeducationalentity,centerforindependentliving,youthorrehabilitationfacilityoritsfoundation,anonprofitsubstanceabusecenterlicensedbytheIdahoDepartmentofHealthandWelfare,ordonatedaqualifiedorganfortransplantinginanotherindividual.CompleteForm39R,PartEandseepage24forspecificinstructions.EnterthetotalallowedcreditfromForm39R,PartE,line4andincludeForm39Rwithyourreturn.
LINE 24 TOTAL BUSINESS INCOME TAX CREDITSEnterthetotalallowedbusinessincometaxcreditsfromForm44,PartI,line12.Seepage34forspecificinstructions.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,bookandrecordclubs,purchasesinastatewherenosalestaxischarged,etc.Multiplythetotalamountofsuchpurchasesby6%(.06).IfyoucomputedusetaxonForm75,addittotheusetaxonotherpurchasesandenterthetotalonline28.
LINE 29 TOTAL TAX FROM RECAPTURE OF INCOME TAX CREDITSIfyouhaveclaimedIdahotaxcreditsthatceasetoqualify,youmustcomputethetaxcreditrecapture.EnterthetotaltaxfromrecaptureofincometaxcreditsfromForm44,PartII,line7.Seepage35forspecificinstructions.IncludeForm44.
LINE 30 TAX FROM RECAPTURE OF QUALIFIED INVESTMENT EXEMPTION (QIE)IfyouhaveclaimedIdahoexemptionofpropertytaxesfrompropertythatceasestoqualify,youmustcomputetherecaptureofthequalifiedinvestmentexemption.IncludeForm49ER.
LINE 31 PERMANENT BUILDING FUND (PBF)Youarerequiredtopaythe$10PBFtaxifyouarerequiredtofileanIdahoincometaxreturn.SeeFILINGREQUIREMENTSonpage2.
LINE 33 NONGAME WILDLIFE CONSERVATION FUNDContributionsareusedtoensuretheconservationofnongamewildlife,rareplants,andtheirhabitatsinIdaho,topromotegreaterawarenessofandappreciationforspeciesthatarenothunted,fished,ortrapped,andtoincreaseopportunitiestoviewandenjoy“watchable”wildlife.Donationsareusedforavarietyofprojectsincludingstudiesofrareanimalsinanefforttobettermanagethemsotheydon’tbecomethreatenedorendangered,educationalprogramsandcommunityprojects,developmentofwildlifeviewingsitesthroughoutthestate,informationalbrochures,andanongamewildlifenewspaperseriesavailabletothepublicandusedbyteachers.ContacttheDepartmentofFishandGameat(208)334-2920.
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.
FORM 40
9
PAYMENTS AND OTHER CREDITS
LINE 42 GROCERY CREDITIfyou'rearesidentofIdaho,youmayclaimacreditforeachpersonalexemptionforwhichadeductionispermittedandclaimedonyourIdahoincometaxreturn,providedtheindividualclaimedasanexemptionisaresidentofIdaho.Ifyourparentsorsomeoneelsecanclaimyouasadependentontheirreturn,youcan'tclaimthiscreditonyourreturn.
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&MarineCorpsReserve,andtheCoastGuardReserve,alongwiththeirfamilies,whendutycalls.TheFundactsasanemergencyrelieffundandoperatesasa501(c)(3)nonprofitcorporation.ContacttheIdahoGuardandReserveFamilySupportFund,Inc.,at(208)422-5799.
LINE 37 AMERICAN RED CROSS OF GREATER IDAHO FUNDContributionsprovidefood,shelter,clothing,andotherhelpfordisastervictims.Also,fundssupplyitemssuchasbeddingandcotsinareasaroundthestatetoprepareforlargescaleemergencies.DonationsalsosupporttheServicetotheArmedForcescommunicationsprogram,helpingactivedutymilitaryandtheirlovedonesinIdahocommunicateduringfamilyemergencies.ContacttheAmericanRedCrossofGreaterIdahoat(800)853-2570.
LINE 38 VETERANS SUPPORT FUNDContributionshelpprovidespecializedmedical/physicaltherapyequipmentforthethreeStateVeteransHomes,supportveteransorganizationsthroughoutthestate,assisthomelessveteransprogramsinIdaho,promoteandmarkettheactivitiesoftheOfficeofVeteransAdvocacy,developanongoingprogramfornurserecruitmentandretention,supplementtrainingforstateandcountyserviceofficers,andcreateanIdahodivisionofVeteransServicesscholarshipprogramtohelpveteransfundtheireducation.ContacttheIdahoDivisionofVeteransServicesat(208)577-2310.
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.
FORM 40
10
LINE 44 FUELS TAX REFUNDIfyoubuyspecialfuels(diesel,propane,ornaturalgas)withIdahotaxincludedandusethisfuelforheatingorinoff-highwayequipment,youmaybeentitledtoarefundoftheIdahospecialfuelstaxyoupaid.EntertheamountfromForm75,SectionIV,line2.IncludeForm75.Heatingfuelisgenerallypurchasedwithoutpayingthetax.
LINE 45 IDAHO INCOME TAX WITHHELDEnterthetotalamountofIdahoincometaxwithheldasshownonyourwithholdingstatements.IncludelegiblestatecopiesofForm(s)W-2,1099,andotherinformationformsthatshowIdahowithholding.
LINE 46 FORM 51 PAYMENT(S) EnterthetotalpaymentsyoumadewithForm(s)51.Includetheamountofoverpaymentappliedfromyour2011return.
LINE 47 PASS-THROUGH INCOME TAX WITHHOLDINGAlthoughapass-throughentityisnotrequiredtowithholdorpayincometaxonanIdahoresidentowner,intheeventthatitdoes,includetheincometaxwithheldorpaidonthislineandincludeacopyofForm(s)IDK-1withyourincometaxreturn.
LINE 48 HIRE ONE ACT CREDIT FOR NEW EMPLOYEESYoumaybeentitledtoacreditifyouhiredanewemployeeonorafterApril15,2011.SeeinstructionsforForm72.EnterthetotalcreditallowedfromForm72,PartIV,line2.IncludeForm72.
TAX DUE OR REFUND
LINE 51 PENALTY AND INTERESTPenalty:Ifyoufileareturnaftertheduedateorfailtopaytherequiredamountbytheduedate,apenaltymaybedue.Toavoidpayinganypenalty,youmust:
LINE 43 MAINTAINING A HOME FOR A FAMILY MEMBER AGE 65 OR OLDER OR A FAMILY MEMBER WITH A DEVELOPMENTAL DISABILITYIfyoumaintainedahouseholdforanimmediatefamilymember(s)age65orolderorwithadevelopmentaldisability,anddidn'tclaimadeductionof$1,000perpersononForm39R,PartB,line15,youmayclaimataxcreditof$100perperson(upto$300).
Contact your banktomakesureyourdepositwillbeacceptedandthatyouhavethecorrectroutingandaccountnumbers.
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.
Idaho Medical Savings Account: IfyoumakeanIdahomedicalsavingsaccountwithdrawalthatissubjecttotaxandyouareunderage591/2,thewithdrawalissubjecttopenalty.Thepenaltyis10%oftheamountwithdrawn.Checktheboxandentertheamounthere.
Topaybycreditcard,debitcard or e-check,visitourwebsiteattax.idaho.gov,orcall(800)972-7660.
LINE 54 REFUNDEntertheamountofyouroverpaymentshownonline53thatyouwantrefundedtoyou.Refundsoflessthan$1won'tbeissued.Norefundwillbeissuedunlessareturnclaimingoverpaymentoftaxisfiledwithinthreeyearsaftertheduedateforfiling.RefundswillbereducedbyunpaidIdahotaxliabilities,andmaybeseizedforunpaidliabilitiesowedtootherstateagencies.
LINE 55 ESTIMATED TAXIfyouarefilinganoriginalreturn,subtractline54fromline53.Theamountyouenterwillbeappliedtoyour2013taxandwon'tberefunded.
LINE 56 DIRECT DEPOSITCompleteline56ifyouwantustodeposityourrefunddirectlyintoyourbankaccountinsteadofmailingyouacheck.
FULL MONTHS IN IDAHO THIS YEARIfyouwereapart-yearresident,enterthenumberoffullmonthsyoulivedinIdahoin2012.Ifyouaremarriedandfilingajointreturn,enterthenumberoffullmonthsyourspouselivedinIdahoin2012.Nonresidentsdon'trespondtothisquestion.
CURRENT STATE OF RESIDENCEUsethetwoletterstateabbreviationtoreportyourcurrentstateofresidence.Forexample,ifyoumovedtoIdahoduring2012,useID.Allpart-yearresidentsandnonresidentsmustcompletethissection.Spouseshavingseparatedomicilesmayreportdifferentstates.Ifyouareamilitarynonresident,indicateyourmilitaryhomeofrecord.
LINES 1 THROUGH 5 FILING STATUSChecktheboxindicatingthesamefilingstatusshownonyourfederalreturn.Refertofederalinstructionsforfurtherinformationonfilingstatus.
LINE 6 EXEMPTIONSExemptionsclaimedonyourIdahoreturnmustmatchtheexemptionsclaimedonyourfederalreturn.
Lines 6a and 6b. Yourself and Spouse.CAUTION: Ifyoucanbeclaimedasadependentonanotherperson’staxreturn,suchasaparent’sreturn,leavetheboxfor"yourself"blank.Instead,checktheboxonline32c.
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.
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 6c. Dependents. Listdependentsclaimedonyourfederalreturn.Ifyouhavemorethanfourdependents,continueonForm39NR,PartG.Enterthetotalnumberofdependentsinthebox.
LINE 9 DIVIDEND INCOMEFromfederalForm1040,line9a,orForm1040A,line9a,enterdividendsearnedwhileanIdahoresidentorpart-yearresidentanddividendsearnedfromIdahosourceswhileanonresident.
LINE 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,or
FORM 43
14
LINE 27 IDAHO ELECTION TO FORGO NET OPERATING LOSS (NOL) CARRYBACKChecktheboxonline27ifyouelectunderSection63-3022(c),IdahoCode,toforgotheIdahocarrybackforanNOL.Ifyoucheckthisbox,youdon'tneedtoincludeaseparatestatementelectingtoforgotheIdahocarrybackperiod.
LINE 28 ADJUSTED GROSS INCOMEColumnA:ThismustbethesameamountofAdjustedGrossIncomeasreportedonyourfederalreturn:Form1040,line37;Form1040A,line21;orForm1040EZ,line4.
LINE 32a AGE 65 OR OLDERIfyouare65orolder,checktheboxfor“Yourself".Ifyouarefilingajointreturnandyourspouseis65orolder,checktheboxfor“Spouse”.AgeisdeterminedasofDecember31.However,ifyour65thbirthdaywasonJanuary1,2013,youmayconsideryourself65onDecember31,2012.Theboxesyoucheckmustmatchyourfederalreturn.
LINE 32b BLINDTheboxfor“Yourself”mustbecheckedifthetaxpayerisblind.Ifyouarefilingajointreturnandyourspouseisblind,checktheboxfor“Spouse.”BlindnessisdeterminedasofDecember31.Theboxesyoucheckmustmatchyourfederalreturn.
LINE 32c CLAIMED DEPENDENTIfyourparentsorsomeoneelsecanclaimyouasadependentontheirtaxreturn,checkthisbox.LINES 33-36 ITEMIZED OR STANDARD DEDUCTIONSMostpeoplecanfindtheirstandarddeductionbylookingattheinstructionstotheleftofForm43,line36.However,if
LINE 23 DEDUCTIONS FOR SELF-EMPLOYEDEnterIdaho'sportionofthedeductionsforself-employmenttax,self-employedhealthinsurance,andcontributionstoaSEP,SIMPLE,orqualifiedplansreportedonyourfederalForm1040,lines27,28,and29.Note:Scorporationwagespaidtoamorethan2%shareholderqualifyforself-employedhealthinsurance.TocomputeIdaho'sportion,completethisworksheet.
LINE 24 PENALTY ON EARLY WITHDRAWAL OF SAVINGSEntertheamountfromfederalForm1040,line30thatrelatestointerestincomereportedasIdahoincome.
LINE 25 OTHER DEDUCTIONSYoumaybeentitledtoanIdahodeductionifyouclaimedadeductiononfederalForm1040,lines24,35,or36relatingtoreservists,performingartists,fee-basedgovernmentofficials;domesticproductionactivities;orasawrite-indeductionforrentalofpersonalproperty,reforestationamortizationandexpenses*,repaymentofsupplementalunemploymentbenefits,attorneyfeesandcourtcosts,andjurydutypay.DividetheamountofincomerelatingtothatitemincludedinIdahototalincomebytheincomerelatingtotheitemincludedinfederaladjustedgrossincome.ThispercentageismultipliedbythedeductionclaimedonyourfederalreturntocalculatethedeductionallowedonyourIdahoreturn.Forexample,divideIdahojurypay,includedinIdahototalincome,bytotaljurypayincludedinfederaladjustedgrossincome,toarriveatapercentage(can'texceed100%).Multiplythatpercentagebytheamountofthejurypayclaimedasadeductiononyourfederalreturn.Repeatthisstepforeachoftheaforementioneddeductions,totaltheresultforeachdeduction,andentertheamountonline25.Includeacopyofyourcalculationswithyourreturn.
LINE 44 TOTAL CREDITS FOR CHARITABLE CONTRIBUTIONS AND LIVE ORGAN DONATIONSYoumaybeentitledtoacreditifyoumadeacontributiontoaqualifiedIdahoeducationalentity,centerforindependentliving,youthorrehabilitationfacilityoritsfoundation,anonprofitsubstanceabusecenterlicensedbytheIdahoDepartmentofHealthandWelfare,ordonatedaqualifiedorganfortransplantinginanotherindividual.CompleteForm39NR,PartEandseepage32 forspecificinstructions.EnterthetotalallowedcreditfromForm39NR,PartE,line4andincludeForm39NRwithyourreturn.
LINE 45 TOTAL BUSINESS INCOME TAX CREDITSEnterthetotalallowedbusinessincometaxcreditsfromForm44,PartI,line12.Seepage34forspecificinstructions.IncludeForm44.
OTHER TAXES
LINE 47 FUELS TAX DUEIfyoubuygasoline,aircraftfuel,orspecialfuels(diesel,propane,ornaturalgas)withoutpayingthefuelstaxandlaterusethisfuelinlicensedvehiclesoraircraft,fuelstaxisdue.AddtheamountsonForm75,SectionIV,lines3and4,andenterthetotal.IncludeForm75.
LINE 48 SALES/USE TAX DUEIfyoumadepurchasesduringtheyearwithoutpayingsalestax,youmustreportusetaxonsuchpurchases.Examplesincludemagazinesubscriptions,out-of-statecatalogpurchases,merchandisepurchasedovertheInternet,bookandrecordclubs,purchasesinastatewherenosalestaxischarged,etc.Multiplythetotalamountofsuchpurchasesby6%(.06).IfyoucomputedusetaxonForm75,addittotheusetaxonotherpurchasesandenterthetotalonline48.
LINE 49 TOTAL TAX FROM RECAPTURE OF INCOME TAX CREDITSIfyouhaveclaimedIdahotaxcreditsthatceasetoqualify,youmustcomputethetaxcreditrecapture.EnterthetotaltaxfromrecaptureofincometaxcreditsfromForm44,PartII,line7.Seepage35forspecificinstructions.IncludeForm44.
LINE 50 TAX FROM RECAPTURE OF QUALIFIED INVESTMENT EXEMPTION (QIE)IfyouhaveclaimedIdahoexemptionofpropertytaxesfrompropertythatceasestoqualify,youmustcomputetherecaptureoftheQIE.IncludeForm49ER.
LINE 39 IDAHO PERCENTAGEDividetheamountfromline31,ColumnB,bytheamountfromline31,ColumnA.Roundtofourdigitstotherightofthedecimalpoint.Forexample.66666isroundedto.6667andshouldbeenteredas66.67%.Thepercentagecan'texceed100%,orbelessthanzero.
LINE 42 TAXEnterthetaxonthisline.Ifline41islessthan$100,000,usethetaxtablesonpage36.Ifline41is$100,000ormore,usetheschedulesonpage47.Besureyouusethecorrectcolumninthetaxtableorthecorrectscheduleforyourfilingstatus.Seetheexampleatthebeginningofthetaxtables.
LINE 57 NONGAME WILDLIFE CONSERVATION FUNDContributionsareusedtoensuretheconservationofnongamewildlife,rareplants,andtheirhabitatsinIdaho,topromotegreaterawarenessofandappreciationforspeciesthatarenothunted,fished,ortrapped,andtoincreaseopportunitiestoviewandenjoy“watchable”wildlife.Donationsareusedforavarietyofprojectsincludingstudiesofrareanimalsandplantsinanefforttobettermanagethemsotheydon’tbecomethreatenedorendangered,educationalprogramsandcommunityprojects,developmentofwildlifeviewingsitesthroughoutthestate,informationalbrochures,andanongamewildlifenewspaperseriesavailabletothepublicandusedbyteachers.ContacttheDepartmentofFishandGameat(208)334-2920.
LINE 58 AMERICAN RED CROSS OF IDAHOContributionsprovidefood,shelter,clothing,andotherhelpfordisastervictims.Also,fundssupplyitemssuchasbeddingandcotsinareasaroundthestatetoprepareforlargescaleemergencies.DonationsalsosupporttheServicetotheArmedForcescommunicationsprogram,helpingactivedutymilitaryandtheirlovedonesinIdahocommunicateduringfamilyemergencies.ContacttheAmericanRedCrossofGreaterIdahoat(800)853-2570.
LINE 59 IDAHO FOODBANK FUNDContributionsassistIdahohungerrelieforganizationsinmeetingtheincreasingdemandforemergencyfoodneededbyhungryIdahofamilies,children,andseniorcitizens.ContributionsallowtheIdahoFoodbanktoprovideIdahocommunity-basednonprofitgroupswithgrantstoincreasetheircapacitytoprovidehungerreliefservicesinIdaho.TheIdahoFoodBankFundisastatewidecollaborationadministratedbytheIdahoFoodbank,CatholicCharitiesofIdaho,andCommunityActionPartnershipAssociationofIdaho.Visitwww.idahofoodbankfund.orgformoreinformation.
PAYMENTS AND OTHER CREDITS
LINE 61 GROCERY CREDITNonresidentsdon'tqualifyforthiscredit.
LINE 53 OPPORTUNITY SCHOLARSHIP PROGRAMContributionshelpprovideneed-basedscholarshipfundstoIdahohighschoolgraduateswhoattendapprovedhighereducationinstitutionswithinIdaho.Thisneed-basedprogramisbuiltonasharedresponsibilitymodel.Studentsmustcontributetocostofattendance,andapplyforotherfinancialaidsourcesincludingfederalaid.Awardsarerenewableforuptofouryearsandarebasedprimarilyonfinancialneedwithsomeacademicconsideration.StudentsmustmeetaminimumGPAwhilecompletingtheirstudiestobeeligibleforrenewal.FormoreinformationabouttheIdahoOpportunityScholarshipProgram,pleasevisitwww.boardofed.idaho.gov/scholarship/opportunity.asp.
LINE 54 IDAHO GUARD AND RESERVE FAMILY SUPPORT FUNDContributionsareusedtoassistmilitaryReservistsandtheirfamiliesinordertopromotetheoverallreadinessforthemtosupportourstateandfederalmissions.TheIdahoGuardandReserveFamilySupportFund(IGRFSF)helpsmembersoftheIdahoAirNationalGuard,theIdahoArmyNationalGuard,theAirForceReserve,theArmyReserve,theNavy&MarineCorpsReserve,andtheCoastGuardReserve,alongwiththeirfamilies,whendutycalls.TheFundactsasanemergencyrelieffundandoperatesasa501(c)(3)nonprofitcorporation.ContacttheIdahoGuardandReserveFamilySupportFund,Inc.,at(208)422-5799.
LINE 55 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 56 SPECIAL OLYMPICS IDAHOContributionsprovidesupportforyear-roundsportstrainingandcompetitionforchildrenandadultswithdevelopmentaldisabilitiesinIdaho.Throughsportstrainingandcompetition,
LINE 62 MAINTAINING A HOME FOR A FAMILY MEMBER AGE 65 OR OLDER OR A FAMILY MEMBER WITH A DEVELOPMENTAL DISABILITY Part-yearresidentsandnonresidentsdon'tqualifyforthiscredit.
LINE 63 FUELS TAX REFUNDIfyoubuyspecialfuels(diesel,propane,ornaturalgas)withIdahotaxincludedandusethisfuelforheatingorinoff-highwayequipment,youmaybeentitledtoarefundoftheIdahospecialfuelstaxyoupaid.EntertheamountfromForm75,SectionIV,line2.AttachForm75.Heatingfuelisgenerallypurchasedwithoutpayingthetax.
LINE 64 IDAHO INCOME TAX WITHHELDEnterthetotalamountofIdahoincometaxwithheldasshownonyourwithholdingstatements.IncludelegiblestatecopiesofyourForm(s)W-2,1099,andotherinformationformsthatshowIdahowithholding.
Idaho Medical Savings Account:IfyoumakeanIdahomedicalsavingsaccountwithdrawalwhichissubjecttotaxandyouareunderage591/2,thewithdrawalissubjecttopenalty.Thepenaltyis10%oftheamountwithdrawn.Checktheboxandentertheamounthere.
LINE 73 REFUNDEntertheamountofyouroverpaymentshownonline72thatyouwantrefundedtoyou.Refundsoflessthan$1won'tbeissued.Norefundwillbeissuedunlessareturnclaimingoverpaymentoftaxisfiledwithinthreeyearsaftertheduedateforfiling.RefundswillbereducedbyunpaidIdahotaxliabilitiesandmaybeseizedforunpaidliabilitiesowedtootherstateagencies.
LINE 74 ESTIMATED TAXIfyouarefilinganoriginalreturn,subtractline73fromline72.Theamountyouenterwillbeappliedtoyour2013taxandwon'tberefunded.
LINE 75 DIRECT DEPOSITCompleteline75ifyouwantustodeposityourrefunddirectlyintoyourbankaccountinsteadofmailingyouacheck.
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 65 FORM 51 PAYMENT(S)EnterthetotalpaymentsyoumadewithForm(s)51.Includetheamountofoverpaymentappliedfromyour2011return.
LINE 66 PASS-THROUGH INCOME TAX WITHHELD/PAID BY ENTITY EnteronthewithheldlinetheamountofwithholdingreportedonFormIDK-1,page1,linec.EnteronthepaidbyentitylineanyamountreportedonFormIDK-1,page1,lineb.
LINE 67 HIRE ONE ACT CREDIT FOR NEW EMPLOYEESYoumaybeentitledtoacreditifyouhiredanewemployeeonorafterApril15,2011.SeeinstructionsforForm72.EnterthetotalcreditallowedfromForm72, PartIV,line2.IncludeForm72.
TAX DUE OR REFUND
LINE 70 PENALTY AND INTERESTPenalty:Ifyoufileareturnaftertheduedateorfailtopaytherequiredamountbytheduedate,apenaltymaybedue.Toavoidpayinganypenalty,youmust:
LINE 76 TOTAL DUE OR OVERPAYMENT ON THIS RETURNIfthetotaldueshownonline71isgreaterthanzero,enterthisamountonline76.Theamountfromline71shouldbeenteredasapositiveamount.
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,netofrelatedexpenses,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.IfyouarefilingfederalForm1040Aor1040EZ,enterzero.
LINE 3 INTEREST FROM U.S. GOVERNMENT OBLIGATIONSInterestincomeyoureceivedfromobligationsoftheU.S.Governmentisn'tsubjecttotheIdahotax.DeductanyU.S.Governmentinterestincludedinfederaladjustedgrossincome,Form40,line7.ExamplesofobligationsoftheU.S.Governmentinclude:
LINE 4 ENERGY EFFICIENCY UPGRADE (formerly insulation of an Idaho Residence)Toqualifyforthisdeduction,yourIdahoresidencemusthaveexisted,beenunderconstruction,orhadabuildingpermitissuedonorbeforeJanuary1,2002.Energyefficiencyupgradesmeansanenergyefficiencyimprovementtoyourresidence'senvelopeorductsystemthatmeetsorexceedstheminimumvaluefortheimprovedcomponentestablishedbytheversionoftheInternationalEnergyConservationCode(IECC)ineffectinIdahoduringthetaxyearinwhichtheimprovementismade.
LINE 5 ALTERNATIVE ENERGY DEVICE DEDUCTIONIfyouinstallanalternativeenergydeviceinyourIdahoresidence,youmaydeductaportionoftheamountactuallypaidoraccrued(billedbutnotpaid).
FORM 39RIntheyearthedeviceisplacedinservice,youcandeduct40%ofthecosttoconstruct,reconstruct,remodel,installoracquirethedevice,butnotmorethan$5,000.
LINE 6 CHILD AND DEPENDENT CAREIfyouwereabletoclaimthefederalCreditforChildandDependentCareExpenses,youareallowedanIdahodeductionforthechildcareexpensesyoupaidforthecareofyourdependents.TheIdahodeductionisadifferentamountthanthefederalcredit.
LINE 7 SOCIAL SECURITY AND RAILROAD BENEFITSIdahodoesn'ttaxSocialSecuritybenefits,benefitspaidbytheRailroadRetirementBoardorCanadianSocialSecuritybenefits(OAS,QPPorCPP)thataretaxableonyourfederalreturn.
LINE 9 TECHNOLOGICAL EQUIPMENT DONATIONEnterthefairmarketvalueoftechnologicalequipmentdonatedtoapublicornonprofitprivateelementaryorsecondaryschool,publicornonprofitprivatecollegeoruniversity,publiclibrary,orlibrarydistrictlocatedinIdaho.Itemsthatqualifyforthisdeductionarelimitedtocomputers,computersoftware,andscientificequipmentorapparatusmanufacturedwithinfiveyearsofthedateofdonation.Theamountdeductedcan'treduceIdahotaxableincometolessthanzero.Anyunuseddeductioncan'tbecarriedtoanotheryear.
LINE 10 IDAHO CAPITAL GAINS DEDUCTIONIfyouhadcapitalgainnetincomefromthesaleofqualifiedIdahopropertydescribedbelow,youmaybeabletodeduct60%ofthecapitalgainnetincomereportedonfederalScheduleD.(a)Realpropertyheldforatleast12months,or(b)Tangiblepersonalpropertyusedinarevenue-producing
LINE 11 MILITARY PAY EARNED OUTSIDE OF IDAHOIfyouareservingintheUnitedStatesArmy,Navy,MarineCorps,AirForce,orCoastGuardonactivemilitarydutythatiscontinuousanduninterruptedfor120days,youractivedutymilitarywagesforserviceoutsideofIdahoaren'tsubjecttoIdahotax.Thecontinuous120daysdon'thavetobeinthesametaxyear.Enteryournontaxablemilitarywages.
LINE 8 RETIREMENT BENEFITS DEDUCTION FOR QUALIFIED RETIREMENT BENEFITSIfyouareage65orolder,orifyouaredisabledandage62orolder,youmaybeabletodeductsomeofthequalifyingretirementbenefitsandannuitiesyoureceive.Ifyou'reanunremarriedwidoworwidowerofapensioner,age65orolder,ordisabledandage62orolder,andcontinuetoreceivethesamequalifyingbenefits,thedeductionmaybeclaimed.Youcan'tclaimthisdeductionifyouaremarriedandfileseparately.
• Civil Service Employees:RetirementannuitiespaidbytheUnitedStatesofAmericaCivilServiceRetirementSystem(CSRS).Toqualifyforthededuction,theemployeemusthaveestablishedeligibilitybefore1984.RetirementannuitiespaidtoaretiredfederalemployeeundertheFederalEmployeesRetirementSystem(FERS)don'tqualifyforthededuction.IfyoureceivedaCSA-1099,youcantellifyourbenefitsarepaidundertheCSRSorFERSbylookingatthefirstdigitoftheaccountnumbershownonyourCSA-1099.Ifthefirstdigitoftheaccountnumberis7or8,thebenefitsarepaidoutofFERSanddonotqualify.Ifthefirstdigitis0,1,2,3,or4,thebenefitsarepaidoutofCSRS.
• Policemen of an Idaho city:Retirementbenefitspaidfromthepolicemen’sretirementfundthatnolongeradmitsnewmembersand,onJanuary1,2012,wasadministeredbyanIdahocityorPERSI.Also,benefitspaidbyPERSIrelatingtoIdahopoliceofficeremploymentnotincludedinthefederalSocialSecurityretirementsystem.Forexample,benefitspaidoutofthecitypoliceretirementfundsforthecitiesofCoeurd'Alene,Lewiston,andPocatellomayqualifyforthededuction.Similarly,benefitspaidbyPERSIrelatingtotheoldIdahoFallspoliceman'sretirementfundmayqualifyforthededuction.BenefitspaidoutofthePERSIBasePlandon'tqualifyforthededuction.
LINE 12 ADOPTION EXPENSESIfyouadoptachild,youmaydeducttheexpensesincurredintheadoption.Youmayclaimlegalandmedicalexpensesincurreduptoamaximumof$3,000peradoption.Travelexpensesdon'tqualify.Iftheexpensesareincurredintwoormoreyears,deductthecostsintheyearpaiduntilthe$3,000limithasbeenmet.Theexpensesrelatedtoanunsuccessfulattempttoadoptaren'tdeductible.Ifexpenseswereclaimedinayearpriortosuchadetermination,fileanamendedreturntoaddbackanydeductionclaimedfortheunsuccessfulattempt.
LINE 13 IDAHO MEDICAL SAVINGS ACCOUNT CONTRIBUTIONS AND INTERESTYoumaycontributeupto$2,000($4,000ifmarriedfilingajointreturn)toanIdahomedicalsavingsaccountanddeductthecontribution.Deductiblecontributionsdon'tincludereimbursementsthatwereredepositedintoyourIdahomedicalsavingsaccount.Don'tincludeamountsdeductedonfederalForm1040.
LINE 14 IDAHO COLLEGE SAVINGS PROGRAMYoumaycontributeupto$4,000($8,000ifmarriedfilingajointreturn)peryeartoaqualifiedIdahocollegesavingsprogramanddeductthecontribution.TheaccountmustbeestablishedwithUpromiseInvestments,Inc.Theaccountownerandbeneficiarywillbedesignatedatthetimetheaccountisestablished.Theaccountownerwillhavetherighttomakewithdrawalsforpaymentofhighereducationexpensesforthebeneficiary.ThepersonthatwithdrawsthefundsmustreportthewithdrawalamountsasincomeinaccordancewithIRCSection529.
LINE 15 MAINTAINING A HOME FOR AGED AND/OR DEVELOPMENTALLY DISABLEDYoumaydeduct$1,000foreachfamilymember,notincludingyourselforyourspouse,whoisage65orolderandforwhomyoumaintainahouseholdandprovidemorethanone-halfofhissupportfortheyear.
LINE 16 IDAHO LOTTERY WINNINGSYoumaydeductIdaholotteryprizesoflessthan$600perprizeincludedinfederaladjustedgrossincomeonForm40,line7.Youcan'tdeductlotteryprizesfromotherstates.
LINE 17 INCOME EARNED ON A RESERVATION BY AN AMERICAN INDIANAmericanIndianswhoareenrolledmembersofafederallyrecognizedtribe,wholiveandworkonthereservationofwhichtheyareamembercandeductallreservationsourcedincomereceivedwhilelivingandworkingonthereservation,iftheincomeisincludedonForm40,line7.Incomeearnedoffthereservationcan'tbededucted.Incomeearnedonthereservationcan'tbedeductedifyouliveoffthereservation.
LINE 18 HEALTH INSURANCE PREMIUMSDeductpremiumsyoupaidforhealthinsuranceforyourself,yourspouse,andyourdependentsifthosepremiumshaven'talreadybeendeductedorexcludedfromyourincome.
FORM 39RLINE 19 LONG-TERM CARE INSURANCEYoumaydeducttheamountyoupaidinpremiumsforqualifiedlong-termcareinsurancethataren'totherwisedeductedoraccountedfor.Ifyouclaimedadeductionforlong-termcareinsuranceonyourfederalForm1040,ScheduleA,calculatethelong-termcareinsuranceallowedasadeductionbyusingtheworksheetintheinstructionsforline18.
LINE 20 WORKER’S COMPENSATION INSURANCEAself-employedindividualmaydeducttheactualcostofamountspaidforworker’scompensationinsurancecoverageinIdaho,ifthecostisn'tdeductedelsewhere.
LINE 21 BONUS DEPRECIATIONIfyouclaimedthebonusdepreciationforfederalpurposesforpropertyacquiredbefore2008orafter2009:
LINE 22 OTHER SUBTRACTIONSIdentifyanyothersubtractiontowhichyouareentitledandclaimtheamountonthisline.Don'tincludeincomeearnedinanotherstateasasubtraction.
LINE 6 Entertheotherstate’staxduefromitstaxtableorrateschedulelessitsincometaxcredits.IfyourincomederivedintheotherstatewasreportedonacompositeorgroupreturnfiledbyanScorporationorpartnership,enteryourproratashareofthetaxpaidbytheScorporationorpartnershiplessyourproratashareoftheincometaxcredits.Incometaxcreditsarethosecreditsthatrelatetoincometax.Anexampleofacreditthatisn'tanincometaxcreditisaspecialfuelsorgasolinetaxcreditorrefund.
LINE 7 Yourallowablecreditfortaxpaidtootherstatesisthesmallerofline5orline6.EnterthisamountonForm40,line22.
PART E. CREDITS FOR CONTRIBUTIONS TO IDAHO EDUCATIONAL ENTITIES, IDAHO YOUTH AND
REHABILITATION FACILITIES, AND LIVE ORGAN DONATIONS EXPENSES
LINE 1 CREDIT FOR CONTRIBUTIONS TO IDAHO EDUCATIONAL ENTITIESIfyoudonatedcashtoqualifiededucationalentities,youmayclaimataxcredit.Donationofgoodsorservicesdon'tqualify.Ifyouclaimedthecreditforqualifyingnewemployees,entertheamountcomputedonForm55,PartII,line5.Otherwise,thecreditislimitedtothesmallestof:
LINE 2 CREDIT FOR CONTRIBUTIONS TO IDAHO YOUTH AND REHABILITATION FACILITIESIfyoudonatedcashorgoodstoaqualifiedcenterforindependentliving,toayouthorrehabilitationfacilityoritsfoundation,ortoanonprofitsubstanceabusecenterlicensedbytheIdahoDepartmentofHealthandWelfare,youmayclaimataxcredit.Ifyouclaimedthecreditforqualifyingnewemployees,entertheamountcomputedonForm55,PartII,line9.Otherwise,thecreditislimitedtothesmallestof:
FORM 39ROnthisline,includeinterestfromIdahoBuildAmericaBondsthatwasincludedinfederaladjustedgrossincome,Form40,line7.Don'tincludeonthislineanyinterestfromnon-IdahoBuildAmericaBonds.
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%.
LINE 3 CREDIT FOR LIVE ORGAN DONATION EXPENSESAlivingtaxpayerwhodonatesaqualifiedorganfortransplantinginanotherindividualmaybeabletoclaimacreditupto$5,000forexpensesrelatedtothedonation.
LINE 2 IDAHO COLLEGE SAVINGS ACCOUNT WITHDRAWALColumnA:IfyoumakeanonqualifiedwithdrawalfromanIdahocollegesavingsaccount,entertheamountwithdrawnlessanyamountsreportedonyourfederalForm1040.
LINE 1 NON-IDAHO STATE AND LOCAL BOND INTERESTColumnA:Entertheamountofinterestanddividends,netofrelatedexpenses,youreceivedfrommunicipalbondsofotherstategovernments,includingtheircountiesorcities,orfromobligationsofanyforeigncountry.Thisincomeisn'ttaxedonyourfederalreturn.IncludeanyamountpassedthroughtoyoufromFormIDK-1,PartB,line3.
LINES 1 and 2 Answerthetwoquestions.Ifyouansweryestoeitherquestion,youqualify.
LINE 3Enterthename,SocialSecurityNumber,relationship,anddateofbirthofyourfamilymember(s)forwhomyoumaintainahomeandprovidemorethanone-halfoftheirsupport.Iftheclaimisforafamilymemberwithadevelopmentaldisability,checkthebox.
LINE 4 EnterthetotalonForm40,line43.
FORM 39NRCompleteForm39NRifyouarefilingaForm43.IfyouarefilingaForm40,completeForm39R.
FORM 39NRColumnB:IncludeyourapportionedshareofotheradditionsfromFormIDK-1,PartB,line4.YourapportionedshareisusuallytheamountoftheotheradditionsincludedonFormIDK-1,PartB,line4multipliedbythepercentageshownonFormIDK-1,PartA,line1.
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:IfyouareservingintheUnitedStatesArmy,Navy,MarineCorps,AirForce,orCoastGuardonactivemilitarydutythatiscontinuousanduninterruptedfor120days,youractivedutymilitarywagesforserviceoutsideofIdahoaren'tsubjecttoIdahotax.Thecontinuous120daysdon'thavetobeinthesametaxyear.ThisdeductionappliestoanIdahopart-yearresidentwhoreportedthemilitarywagesearnedoutsideIdahoasIdahoincomeonForm43,line7.
LINE 8 IDAHO MEDICAL SAVINGS ACCOUNTCONTRIBUTIONS AND INTERESTColumnsAandB: Youmaycontributeupto$2,000($4,000ifmarriedfilingajointreturn)toanIdahomedicalsavingsaccountanddeductthecontribution.Deductiblecontributionsdon'tincludereimbursementsthatwereredepositedintoyourIdahomedicalsavingsaccount.Don'tincludeamountsdeductedonfederalForm1040.
LINE 4 CHILD AND DEPENDENT CAREIfyouwereabletoclaimthefederalCreditforChildandDependentCareExpenses,youareallowedanIdahodeductionforthechildcareexpensesyoupaidforthecareofyourdependents.TheIdahodeductionisadifferentamountthanthefederalcredit.
LINE 5 SOCIAL SECURITY AND RAILROAD BENEFITSIdahodoesn'ttaxSocialSecuritybenefits,benefitspaidbytheRailroadRetirementBoard,orCanadianSocialSecuritybenefits(OAS,QPP,andCPP)thataretaxableonyourfederalreturn.
FORM 39NRAnyinterestearnedontheaccountisincludedonline8,butonlyifincludedonForm43,line8.Addyourqualifyingcontributionstotheinterestearnedontheaccount,andenterthetotalonline8.
LINE 9 IDAHO COLLEGE SAVINGS PROGRAMYoumaycontributeupto$4,000($8,000ifmarriedfilingajointreturn)peryeartoaqualifiedIdahocollegesavingsprogramanddeductthecontribution.TheaccountmustbeestablishedwithUpromiseInvestments,Inc.Theaccountownerandbeneficiarywillbedesignatedatthetimetheaccountisestablished.Theaccountownerwillhavetherighttomakewithdrawalsforpaymentofhighereducationexpensesforthebeneficiary.ThepersonthatwithdrawsthefundsmustreportthewithdrawalamountsasincomeinaccordancewithIRCSection529.
LINE 10 ADOPTION EXPENSESColumnA:Ifyouadoptachild,youmaydeducttheexpensesincurredintheadoption.Youmayclaimlegalandmedicalexpensesincurreduptoamaximumof$3,000peradoption.Travelexpensesdon'tqualify.Iftheexpensesareincurredintwoormoreyears,deductthecostsintheyearpaiduntilthe$3,000limithasbeenmet.Theexpensesrelatedtoanunsuccessfulattempttoadoptaren'tdeductible.Ifexpenseswereclaimedinayearpriortotheunsuccessfulattempttoadopt,fileanamendedreturntoaddbackanydeductionclaimedfortheunsuccessfulattempt.
LINE 11 MAINTAINING A HOME FOR AGED AND/OR DEVELOPMENTALLY DISABLEDColumnsAandB:Youmaydeduct$1,000foreachfamilymember,notincludingyourselforyourspouse,whoisage65orolderandforwhomyoumaintainahouseholdandprovidemorethanone-halfofhissupportfortheyear.
LINE 12 IDAHO LOTTERY WINNINGSColumnsAandB:EntertheamountofIdaholotteryprizesoflessthan$600perawardincludedinotherincomeonForm43,line19.TheamountsenteredinColumnsAandBmustbethesame.
LINE 13 INCOME EARNED ON A RESERVATION BY AN AMERICAN INDIANColumnA: Don'tenteranythinginColumnA.
LINE 16ENERGY EFFICIENCY UPGRADE (formerly insulation of an Idaho Residence) ColumnsAandB:Toqualifyforthisdeduction,yourIdahoresidencemusthaveexisted,beenunderconstruction,orhadabuildingpermitissuedonorbeforeJanuary1,2002.Energyefficiencyupgradesmeansanenergyefficiencyimprovementtoyourresidence'senvelopeorductsystemthatmeetsorexceedstheminimumvaluefortheimprovedcomponentestablishedbytheversionoftheInternationalEnergyConservationCode(IECC)ineffectinIdahoduringthetaxyearinwhichtheimprovementismade.
LINE 18 HEALTH INSURANCE PREMIUMSColumnA:Deductpremiumsyoupaidforhealthinsuranceforyourself,yourspouse,andyourdependentsifthosepremiumshaven'talreadybeendeductedorexcludedfromyourincome.IfyouclaimedadeductionforhealthinsurancepremiumsonyourfederalForm1040,ScheduleA,usetheworksheetbelow,tocalculatethedeductionallowedforhealthinsurancepremiums.Theworksheetfollowstheprioritythatitemizeddeductionsfirstapplytohealthinsurancepremiums,thentolong-termcareinsurance.
LINE 19 LONG-TERM CARE INSURANCEColumnA:Youmaydeducttheamountyoupaidinpremiumsforqualifiedlong-termcareinsurancethataren'totherwisedeductedoraccountedfor.
LINE 20 ALTERNATIVE ENERGY DEVICE DEDUCTIONColumnsAandB:IfyouinstallanalternativeenergydeviceinyourIdahoresidence,youmaydeductaportionoftheamountactuallypaidoraccrued(billedbutnotpaid).
LINE 22 RETIREMENT BENEFITS DEDUCTION FOR QUALIFIED RETIREMENT BENEFITSIfyouareage65orolder,orifyouaredisabledandage62orolder,youmaybeabletodeductsomeofthequalifyingretirementbenefitsandannuitiesyoureceive.Ifyou'reanunremarriedwidoworwidowerofapensioner,age65orolder,ordisabledandage62orolder,andcontinuetoreceivethesamequalifyingbenefits,thedeductionmaybeclaimed.Youcan'tclaimthisdeductionifyouaremarriedandfileseparately.
• Civil Service Employees:RetirementannuitiespaidbytheUnitedStatesofAmericaCivilServiceRetirementSystem(CSRS).Toqualifyforthededuction,theemployeemusthaveestablishedeligibilitybefore1984.RetirementannuitiespaidtoaretiredfederalemployeeundertheFederalEmployeesRetirementSystem(FERS)don'tqualifyforthededuction.IfyoureceivedaCSA-1099,youcantellifyourbenefitsarepaidundertheCSRSorFERSbylookingatthefirstdigitoftheaccountnumbershownonyourCSA-1099.Ifthefirstdigitoftheaccountnumberis7or8,thebenefitsarepaidoutofFERSanddonotqualify.Ifthefirstdigitis0,1,2,3,or4,thebenefitsarepaidoutofCSRS.
• Policemen of an Idaho city:Retirementbenefitspaidfromthepolicemen’sretirementfundthatnolongeradmitsnewmembersand,onJanuary1,2012,wasadministeredbyanIdahocityorPERSI.Also,benefitspaidbyPERSIrelatingtoIdahopoliceofficeremploymentnotincludedinthefederalSocialSecurityretirementsystem.Forexample,benefitspaidoutofthecitypoliceretirementfundsforthecitiesofCoeurd'Alene,Lewiston,andPocatellomayqualifyforthededuction.Similarly,benefitspaidbyPERSIrelatingtotheoldIdahoFallspoliceman'sretirementfundmayqualifyforthededuction.BenefitspaidoutofthePERSIBasePlandon'tqualifyforthededuction.
LINE 22a Enter$45,234or$30,156,whicheverisapplicabletoyourfilingstatus.Note:Onlyonedeductionisallowedeventhoughyouandyourspousereceivemorethanoneannuity.
LINE 22b Entertheamountofretirementbenefitsyou(andyourspouse)receivedundertheFederalRailroadRetirementAct.TheamountstobeincludedonthislinewouldbetheNetSocialSecurityequivalentbenefitportion,reportedonfederalFormRRB-1099,Box5;the"totalgrosspaid"amountreportedonfederalFormRRB-1099-R,Box7lessanyrepaymentreportedonBox8;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:IfyouareanonresidentofIdaho,entertheamountofmilitarypayincludedonForm43,line28,ColumnA.
LINE 24 BONUS DEPRECIATIONIfyouclaimedbonusdepreciationforfederalpurposesforpropertyacquiredbefore2008orafter2009:
LINE 1 EnteryourIdahoadjustedincomefromForm43,line31,ColumnB,ifyoureportedthedoubletaxedincomeonanindividualincometaxreturnintheotherstate.However,ifthedoubletaxedincomewasreportedtotheotherstateandtaxedaspartofanScorporationorpartnershipcompositeorgroupreturn,enteryourfederaladjustedgrossincomefromForm43,line28,ColumnA.
LINE 2 Enterthetotalportionoffederaladjustedgrossincomederivedintheotherstate,modifiedtoreflectIdahoadditionsandsubtractions.Incomputingtheincomederivedintheotherstate,youmustreverseanyadjustmentstofederaltaxableincomeallowedbytheotherstatethataren'tapplicabletoIdaho.
LINE 3 Entertheamountofincomethatistaxedtwice.OnlyincomethatistaxedbyIdahoandalsotaxedbyanotherstateisdouble-taxed.
FORM 39NR
32
LINE 4 EnterthetaxshownonForm43,line42.
LINE 5 Divideline3byline1.Roundtofourdigitstotherightofthedecimalpoint.Forexample.66666isroundedto.6667andshouldbeenteredas66.67%.Thepercentagecan'texceed100%.
LINE 7 Entertheotherstate’staxduefromitstaxtableorrateschedulelessitsincometaxcredits.IfyourincomederivedintheotherstatewasreportedonacompositeorgroupreturnfiledbyanScorporationorpartnership,enteryourproratashareofthetaxpaidbytheScorporationorpartnershiplessyourproratashareoftheincometaxcredits.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,ifyoureportedthedoubletaxedincomeonanindividualincometaxreturnintheotherstate.However,ifthedoubletaxedincomewasreportedtotheotherstateandtaxedaspartofanScorporationorpartnershipcompositeorgroup
LINE 4 Divideline2byline3.Roundtofourdigitstotherightofthedecimalpoint.Forexample.66666isroundedto.6667andshouldbeenteredas66.67%.Thepercentagecan'texceed100%.
LINE 6Entertheotherstate’staxduefromitstaxtableorrateschedulelessitsincometaxcredits.IfyourincomederivedintheotherstatewasreportedonacompositeorgroupreturnfiledbyanScorporationorpartnership,enteryourproratashareofthetaxpaidbytheScorporationorpartnershiplessyourproratashareoftheincometaxcredits.Incometaxcreditsarethosecreditsthatrelatetoincometax.Anexampleofacreditthatisn'tanincometaxcreditisaspecialfuelsorgasolinetaxcredit.
LINE 7 Yourallowablecreditforincometaxpaidtootherstatesisthesmallerofline5orline6.EnterthisamountonForm43,line43.
PART E. CREDITS FOR CONTRIBUTIONS TO IDAHO EDUCATIONAL ENTITIES, IDAHO YOUTH AND
REHABILITATION FACILITIES, AND LIVE ORGAN DONATIONS EXPENSES
LINE 1 CREDIT FOR CONTRIBUTIONS TO IDAHOEDUCATIONAL ENTITIESIfyoudonatedcashtoqualifiededucationalentities,youmayclaimataxcredit.Donationofgoodsorservicesdon'tqualify.Ifyouclaimedthecreditforqualifyingnewemployees,entertheamountcomputedonForm55,PartII,line5.Otherwise,thecreditislimitedtothesmallestof:
LINE 2 CREDIT FOR CONTRIBUTIONS TO IDAHO YOUTH AND REHABILITATION FACILITIESIfyoudonatedcashorgoodstoaqualifiedcenterforindependentliving,toayouthorrehabilitationfacilityoritsfoundation,ortoanonprofitsubstanceabusecenterlicensedbytheIdahoDepartmentofHealthandWelfare,youmayclaimataxcredit.Ifyouclaimedthecreditforqualifyingnewemployees,entertheamountcomputedonForm55,PartII,line9.Otherwise,thecreditislimitedtothesmallestof:
•one-halfoftheamountdonated,
FORM 39NR
33
FORM 39NR• 20%ofthetaxonForm43,line42,•$100($200onajointreturn),• thetaxonForm43,line42lesstheamountsonForm43, line43andForm39NR,PartE,line1.
LINE 3 CREDIT FOR LIVE ORGAN DONATION EXPENSESAlivingtaxpayerwhodonatesaqualifiedorganfortransplantinginanotherindividualmaybeabletoclaimacreditupto$5,000forexpensesrelatedtothedonation.
LINES 1 and 2Answerthetwoquestions.Ifyouansweryestoeitherquestion,youqualify.
LINE 3Enterthename,SocialSecurityNumber,relationship,anddateofbirthofyourfamilymember(s)forwhomyoumaintainahomeandprovidemorethanone-halfoftheirsupport.Iftheclaimisforafamilymemberwithadevelopmentaldisability,checkthebox.
LINE 2 CREDIT FOR PRODUCTION EQUIPMENT USING POSTCONSUMER WASTEIfyoupurchasedequipmentthatmanufacturesaproductfrompostconsumerorpostindustrialwaste,youmaybeentitledtoataxcredit.Thecreditis20%ofyourcosttopurchasequalifiedequipment.
LINE 3 PROMOTER-SPONSORED EVENT CREDITIfyouissuedtemporarysalestaxpermitstoparticipantsofapromoter-sponsoredeventonbehalfoftheTaxCommission,youmayclaima$1creditforeachtemporarypermitissuedduringthetaxyear.Promoter-sponsoredeventsincludeswapmeets,fleamarkets,gunshows,andfairs.YoumusthavefiledFormST-124withtheTaxCommissiontoqualifyforthecredit.
LINE 8 SMALL EMPLOYER INVESTMENT TAX CREDITYoumayclaimthiscreditifyouhavecertifiedbyfilingForm89SEthatyouhavemetorwillmeetthetaxincentivecriteriaforthiscreditandyouhaveacquiredanassetforuseinyourbusinessthatotherwisequalifiesfortheinvestmenttaxcredit(ITC).
LINE 9 SMALL EMPLOYER REAL PROPERTY IMPROVEMENT TAX CREDITYoumayclaimthiscreditifyouhavecertifiedbyfilingForm89SEthatyouhavemetorwillmeetthetaxincentivecriteriaforthiscreditandyouhaveacquiredrealpropertyimprovementsforuseinyourbusinessattheprojectsiteduringtheprojectperiod.
LINE 10 SMALL EMPLOYER NEW JOBS TAX CREDITYoumayclaimthiscreditifyouhavecertifiedbyfilingForm89SEthatyouhavemetorwillmeetthetaxincentivecriteriaforthiscreditandyouhavequalifiednewemployeesattheprojectsiteduringtheprojectperiod.
LINE 1 TAX FROM RECAPTURE OF INVESTMENT TAX CREDITIfyouhaveclaimedanITConpropertythatceasestoqualifybeforetheendofthefive-yearrecaptureperiod,youmustcomputetheITCrecapture.ThisincludespropertymovedoutsideofIdaho.
LINE 2 TAX FROM RECAPTURE OF BROADBAND EQUIPMENT INVESTMENT CREDITIfyouhaveclaimedabroadbandequipmentinvestmentcreditonpropertythatceasestoqualifybeforetheendofthefive-yearrecaptureperiod,youmustcomputethebroadbandequipmentinvestmentcreditrecapture.ThisincludespropertythatceasestoqualifyfortheITC.
LINE 3 TAX FROM RECAPTURE OF SMALL EMPLOYER INVESTMENT TAX CREDITIfyouhaveclaimedasmallemployerinvestmenttaxcreditonpropertythatceasestoqualifybeforetheendofthefive-yearrecaptureperiod,youmustcomputethesmallemployerinvestmenttaxcreditrecapture.ThisincludespropertymovedoutsideofIdaho.
LINE 4 TAX FROM RECAPTURE OF SMALL EMPLOYER REAL PROPERTY IMPROVEMENT TAX CREDITIfyouhaveclaimedasmallemployerrealpropertyimprovementtaxcreditonpropertythatceasestoqualifybeforetheendofthefive-yearrecaptureperiod,youmustcomputethesmallemployerrealpropertyimprovementtaxcreditrecapture.
LINE 5 TAX FROM RECAPTURE OF SMALL EMPLOYER NEW JOBS TAX CREDITIfyouhaveclaimedasmallemployernewjobstaxcreditandyoufailedtomaintaintherequiredlevelofnewemployeesfortheentirefive-yearrecaptureperiod,youmustcomputethesmallemployernewjobstaxcreditrecapture.
Your tax is —25,300 25,35025,350 25,40025,400 25,450
1,636 1,3981,640 1,4021,643 1,405
Married FilingJointly* or
Head ofHousehold
And your filing status is And your filing status is And your filing status is
AtLeast
But LessThan
AtLeast
But LessThan
Single orMarried Filing
Separately
Married FilingJointly* orHead of
Household
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 filing a joint return. Their taxable income on Form 40,line 19, or Form 43, line 41, is $25,360. First, they find the $25,350 - $25,400 incomeline. Next they find the column for married filing jointly and read down the column. Theamount shown where the income line and filing status column meet is $1,402. This isthe 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 47.