form 40 instructions.pdf

7/28/2019 form 40 instructions.pdf

1/50

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 39RResident Supplemental Schedule (Resident)

Form 43 Form 39NRPart-Year or Nonresident Supplemental Schedule (Part-Year or Nonresident)

2012

Individual Income Tax


2/501

WHAT'S NEW FOR 2012

File your return online to get: Fasterrefunds. Fewererrors.

Conrmationthatyourreturnwasreceived.

To e-fle:

Visitourwebsiteattax.idaho.gov tondfreee-leservicesforeligibletaxpayers. Findcommercialtaxpreparationsoftwareforafee. Askyourtaxpreparertoe-leyourreturn.

SAVE A STAMP FILE ONLINE!

TAX RATE REDUCEDFortaxyearsbeginningonandafterJanuary1,2012,themaximumindividualtaxratehasbeenreducedfrom7.8%to7.4%.

CONFORMITY TO INTERNAL REVENUE CODE (IRC)IdahoconformstotheIRCasofJanuary1,2012.Idahodoesn'tconformtobonusdepreciationforassetsacquiredafter2009.

GROCERY CREDIT INCREASESThegrocerycreditisnow$70perexemptionifyourtaxableincomeismorethan$1,000and$90perexemptionifyourtaxableincomeis$1,000orless.

FORMSIdahoForm55CreditforQualifyingNewEmployeesmaybeusedforemployeeshiredthroughApril14,2011.ForemployeeshiredafterApril14,2011,IdahoForm72IdahoHireOneActCreditmustbeused.

CHANGE TO DEDUCTION FOR INSULATION OF AN IDAHORESIDENCE (Now DEDUCTION FOR ENERGY EFFICIENCYUPGRADES)FortaxyearsbeginningonandafterJanuary1,2012,the

requirementsforthisdeductionhavebeenchanged.Toqualifyforthisdeduction,yourIdahohomemusthaveexisted,beenunderconstruction,orhadabuildingpermitissuedonorbeforeJanuary1,2002.

NONRESIDENT OWNERS OF A PASS-THROUGH ENTITY(PTE) THAT IS TRANSACTING BUSINESS IN IDAHOAnestate,trust,partnership,orScorporationtransactingbusinessinIdahomustleacompositereturnordobackupwithholdingtoreporttheIdahosourcedistributiveincomefornonresidentsunlesstheindividuallesanIdahoNonresidentOwnerAgreementorisanownerforwhichthePTEisnotrequiredtowithhold.

Ifthepass-throughentitylesacompositereturn,theincomeandtaxallocatedtothenonresidentwillbereportedtothenonresidentontheirIdahoK-1.ThenonresidentthenhastheoptionoflinganIdahononresidentreturn,reportingtheallocatedincomeandanyotherIdahoincomeandclaimingthetaxpaidasacredit.

CHANGE TO INCOME EARNED ON A RESERVATION BY ANAMERICAN INDIANAmericanIndianswhoareenrolledmembersofafederallyrecognizedtribeandliveandworkonthereservationmustnowliveandworkonthereservationofwhichtheyareamemberfortheincometobeexemptfromIdahotaxation.


3/502

YoumustuseForm40ifyouarea: Resident,or Residentinthemilitary.Seepage4.

YoumustuseForm39RifyouleaForm40andclaimanyadditions,subtractions,orcertaincredits.UseForm44forbusinesscredits.

WHICH FORM TO USE

GENERAL INFORMATION

INFORMATION AND FORMSFormsareavailableatTaxCommissionofcesormaybeobtained:

OntheWebattax.idaho.gov Bycalling(208)334-7660intheBoiseareaor(800)972-7660Youmayusephotocopiesofthesetaxforms.Yourcopymustbelegible.

FILING REQUIREMENTSResidentIfyouarerequiredtoleafederalincometaxreturn,youmustleanIdahoreturn.Ifyouarelingafederalincometaxreturnonlytopayself-employmenttaxandaren'totherwiserequiredtoleafederalincometaxreturn,youaren'trequiredtoleanIdahoincometaxreturn.

Thelingrequirementisbasedongrossincomeasshownonthefollowingschedule.Grossincomeisdenedonpage4.Whenusingthisschedule,don'tincludeSocialSecuritybenetsasgrossincomeunlessyouaremarriedlingaseparatereturnandlivedwithyourspouseatanytimeduring2012.

STATUS GROSS INCOME

MARRIED:

lingseparatereturns............................................... $ 3,800 lingjointly,bothspousesunder65............. ............. $ 19,500 lingjointly,onespouse65orolder.......................... $ 20,650 lingjointly,bothspouses65orolder............. .......... $ 21,800

HEADOFHOUSEHOLD:

under65..................................................................... $ 12,50065orolder.................................................................. $ 13,950

SINGLE:

under65..................................................................... $ 9,750 65orolder.................................................................. $ 11,200

QUALIFYINGWIDOW(ER)WITHDEPENDENTCHILD:

under65..................................................................... $ 15,700 65orolder.................................................................. $ 16,850

DEPENDENTCLAIMEDONSOMEONEELSE'SRETURN:

Single dependents.Wereyoueitherage65orolderorblind?No.Youmustleareturnifanyofthefollowingapply:

Yourunearnedincomewasover$950. Yourearnedincomewasover$5,950. Yourgrossincomewasmorethanthelargerof: $950,or Yourearnedincome(upto$5,650)plus$300.

Yes.Youmustleareturnifanyofthefollowingapply: Yourearnedincomewasover$7,400($8,850if65or

olderandblind). Yourunearnedincomewasover$2,400($3,850if65or

olderandblind). Yourgrossincomewasmorethan: Thelargerof:PLUSThisamount: $950,or $1,450($2,900 Yourearnedincome if65orolderand (upto$5,650)plus$300. blind.)

Married dependents.Wereyoueitherage65orolderorblind?No. Youmustleareturnifanyofthefollowingapply:

Yourgrossincomewasatleast$5andyourspouselesaseparatereturnanditemizes.

Yourunearnedincomewasover$950. Yourearnedincomewasover$5,950. Yourgrossincomewasmorethanthelargerof: $950,or Yourearnedincome(upto$5,650)plus$300.

Yes.Youmustleareturnifanyofthefollowingapply: Yourearnedincomewasover$7,100($8,250if65or

olderandblind). Yourunearnedincomewasover$2,100($3,250if65or

olderandblind). Yourgrossincomewasatleast$5andyourspouseles

aseparatereturnanditemizes. Yourgrossincomewasmorethan: Thelargerof:PLUSThisamount: $950,or $1,150($2,300

Yourearnedincome if65orolderand (upto$5,650)plus$300. blind.)

Part-year Resident/NonresidentIfyouareapart-yearresident,youarerequiredtoleanIdahoincometaxreturnifyourgrossincomefromallsourceswhilearesidentandyourgrossincomefromIdahosourceswhileanonresidenttotalmorethan$2,500.

Ifyouareanonresident,youarerequiredtoleanIdahoincometaxreturnifyourgrossincomefromIdahosourceswasmorethan$2,500.

}

}

YoumustuseForm43ifyouoryourspousearea: Nonresident,or Part-yearresident,or Nonresidentalienforfederalpurposesandarerequiredtole

anincometaxreturnforIdaho.

YoumustuseForm39NRifyouleaForm43andclaimanyadditions,subtractionsorcertaincredits.UseForm44forbusinesscredits.


4/503

BONUS DEPRECIATIONFORPROPERTYACQUIREDPRIORTO2008ORAFTER2009Ifyouclaimedthebonusdepreciationforfederalpurposes:

CompleteaseparatefederalForm4562ordetailedcomputationforIdahodepreciationpurposesasifthespecialdepreciationallowancehadn'tbeenclaimed.

ComputetheIdahoadjustedbasisandanygainsorlossesfromthesaleorexchangeofthepropertyusingtheIdahodepreciationamounts.

EnterthedifferencesbetweentheIdahoandfederaldepreciationamountsandgainsandlossesfromsalesorexchangesofthepropertyonthebonusdepreciationlineonForm39Ror39NR.

FORPROPERTYACQUIREDAFTER2007ANDBEFORE2010Idahoconformstothefederalbonusdepreciationprovisions.TheamountsyouuseforfederalwillalsobeusedforIdaho.NoadditionalformsorcomputationsareneededforIdaho.

COMMUNITY PROPERTYBecauseIdahoisacommunitypropertystate,eachresidentspousehasaone-halfinterestintheearningsoftheotherresidentspouseduringtheportionoftheyeartheyweremarried.Ifmarriedforonlyapartoftheyear,thecommunityincomeincludesONLYtheincomeearnedduringthetimethecouplewasmarried.Whenlingseparatereturns,thecommunityincome,withholdinganddeductionsofbothresidentspousesmustbedividedequallybetweenhusbandandwife.Ifyouhaveawrittenagreementbetweenspousesregardingtheseparationofassetsandincome,itmustbeincludedwithyourtaxreturn.

Idaholawaffectsyourfederalreturninthesamemanner.Formoredetails,seefederalPublication555,FederalTaxInformationonCommunityProperty.IfyouwerearesidentofIdahoforonlyaportionoftheyear,Idaholawappliestothatportionoftheyearyouwerearesident.Incomeisidentiedascommunityorseparateincomebasedonthelawsofthestateinwhichtherecipientisaresident.Inthecaseofrealproperty,thelawofthestateinwhichthepropertyislocatedwillapply.

Communitypropertylawsdon'tapplywhenthespouseshavelivedapartfortheentireyear,nopartoftheincomeearnedbyonespousehasbeentransferredtotheotherspouse,andthespousesdon'tleajointincometaxreturn.

Income,withholdinganddeductionsreceivedorpaidafterdivorceareseparatepropertyandmustbereportedonthereturnofthepersontowhomitapplies.

Ifyoudivorcedduring2012orarelingseparatelyfromyourspouse,includeascheduleshowinghowcommunitypropertyincomeanddeductionsweredivided.SeetheAllocationWorksheetinfederalPublication555.

DECEDENTS TAX RETURNIfataxpayerdiesbeforelinghisreturn,thereturnmustbeled

bythetaxpayer'sspouseorpersonalrepresentative.Apersonalrepresentativecanbeanexecutor,administrator,oranyonewhoisinchargeofthedeceasedtaxpayer'sproperty.

Ifyourspousediedin2012andyoudidn'tremarryin2012,youcanleajointreturn.Youcanalsoleajointreturnifyourspousediedin2013beforelinga2012return.Ajointreturnshouldshowyourspouse's2012incomebeforedeathandyourincomeforallof2012.Write"FILINGASSURVIVINGSPOUSE"onthelinewherethedecedentwouldhavesignedthereturn.Ifsomeoneelseisthepersonalrepresentative,hemustalsosignthereturn.

GENERAL INFORMATION

AMENDED RETURNSUseForm40or43toamendyourreturn.Checktheamendedreturnboxatthetopoftheform.Entertheapplicablereason(s)foramending,aslistedbelow.Completetheentireformandschedulesusingthecorrectedamounts.

1. FederalAudit.2. NetOperatingLossCarryback-IncludeForm56ora

scheduleshowingtheapplicationoftheloss.3. FederalAmended-Includeacompletecopyofyourfederal

return.4. Other-Includeanexplanation.

AMERICAN INDIANSIfyouareanenrolledmemberofafederallyrecognizedtribe,andliveandworkonthereservationofwhichyouareamember,allreservationsourcedincomereceivedwhilelivingandworkingonthereservationisexemptfromIdahotaxation.Ifyouhavenootherincome,youaren'trequiredtole.

Ifyouhaveotherincomeinanamountthatmeetsthefederallingrequirement,youmustleanIdahoreturn.Forspecicinstructions,seeForm39RorForm39NR.

ASSEMBLING THE IDAHO INDIVIDUAL RETURNToensurethatyourtaxreturniscorrectlyprocessed,includeallschedulesandotherformsinthefollowingorder:

1. Form40or43 2. W-2sand/or1099splacedontopofForm40or43 3. Form39Ror39NR 4. Form75 5. Form44 6. Additionalschedulesinalphabeticalorder 7. Additionalformsinnumericalorder 8. Completecopyoffederalreturn

IncludelegiblecopiesofForm(s)W-2,1099,andotherinformationformsthatshowIdahowithholdingwithyourreturn.AcompletecopyofyourfederalreturnmustbeincludedwithForm40orForm43.Ifyouareclaimingcreditfortaxespaidtoanotherstate,youmustincludeIdahoForm39Ror39NRandacopyoftheotherstate'sincometaxreturn.Ifthecreditapplies

tomorethanonestate,useaseparateForm39Ror39NRforeachstate.

AUDITSAnauditisareviewofareturntomakesureitwaspreparedaccordingtotaxlaw.Youwillbecontactedifyourreturnistobeaudited.Theauditorwillasktoseeyourrecordsandcomparethemwithyourreturn.Youmaypresentyourrecordsyourselforhavesomeonerepresentyouorcomewithyou.Anychangetoyourreturnwillbeexplained.Questionanythingyoudon'tunderstand.

Federal AuditIfyourfederaltaxableincomeortaxcreditschangebecauseofafederalaudit,youmustsendwrittennoticeincludinganamendedreturntotheTaxCommissionwithin60daysofthenalfederal

determination.YoumustincludecopiesofallschedulessuppliedbytheInternalRevenueService.

IfyouoweadditionalIdahotaxanddon'tsendwrittennoticewithin60daysofthenalfederaldetermination,a5%negligencepenaltywillbeimposed.Interestappliesonanytaxdue.

IfthenalfederaldeterminationresultsinanIdahorefund,youmustleanamendedIdahoincometaxreturnwiththewrittennotice.SeeAmendedReturnsabove.Ifthestatuteoflimitationsisclosed,youhaveoneyearfromthedateofthenalfederaldeterminationtolefortherefund.


5/504

Rentalincomebeforeexpenses Shareholdersandpartnersincludetheirshareofthegross

incomefromScorporationsandpartnerships Unemploymentcompensation Certainscholarshipandfellowshipgrants Gainsderivedfromsalesofproperty Pensionsandannuities

Scholarshipsusedfortuition,fees,supplies,books,andequipmentrequiredforcoursesleadingtoadegreearen'tincludedingrossincome.

INTERESTInterestappliesondelinquenttaxfromtheoriginalduedateofthereturnuntilthetaxispaidattherateof3%peryear(rateeffectivefor2013.)

MILITARY PERSONNELIdaholawgenerallyfollowsfederallawregardingwhichtypeofmilitarypay(activeduty,disability,reserveandretirement)istaxable.

Theresidencyofaqualiedservicememberispresumedtobethatmember'smilitaryhomeofrecord.

TheearnedincomeofqualifyingspousesofIdahoservicemembersisnotsubjecttoIdahoincometaxduetothefederalMilitarySpousesResidencyReliefAct(PublicLaw111-97)passedinNovember2009.

Asaservicemember'sspouse,youmayqualifyforthisincometaxexemptionif:

YouaremarriedtoaservicememberwhoisservinginIdahoandhasregisteredinthemilitarywithanotherstateasahomeofrecord;and

YouhavelocatedtoIdahowiththeservicememberandyouhavethesamedomicile(permanentresidence)astheservicemember'shomeofrecord.

Ifyouqualifyforthisexemption,seetheinstructionsforresidencystatusonpage12ofthisbookletandreportanyIdahowithholdingonForm43,line64.

NATIONAL GUARD MEMBERS CALLED TO ACTIVE DUTY INA COMBAT ZONEIdahofollowsfederallawandIRCtoprovideincometaxreliefforservicemembersonactivedutyincombatzones.BelowisasummaryofhowtheselawsaffectIdahoNationalGuardmembers.

Alltaxlingdeadlinesareextendedforatleast180daysafteryourlastdayinacombatzone.

Nointerestorpenaltywillaccruefornonpaymentofindividualincometaxeswhileyouareinacombatzone.

Ifyouareanenlistedsoldierorwarrantofcer,youdon'towetaxonmilitarypayreceivedwhileinacombatzone.Ifyouareacommissionedofcer,themonthlyexclusioniscappedatthehighestenlistedpay,plusanyhostilereorimminentdanger

payreceived. Thisfederallawdoesn'tcoverbusinesstaxreturns,

employmenttaxes,orsales/usetaxobligations. Youmustwrite"COMBATZONE"andthedateofdeployment

in redontopofthetaxreturnyouareling.

Forinformationseeourwebsiteattax.idaho.gov,orcallustollfreeat(800)972-7660or334-7660intheBoisearea.

Idaho resident on active duty stationed in IdahoIfIdahowasyourmilitaryhomeofrecordandyouwereonactivedutystationedinIdaho,allofyourmilitarywagesandallnonmilitaryincome,regardlessofthesource,aresubjecttoIdahotax.FileForm40.

Ifarefundisdue,includefederalForm1310,StatementofPersonClaimingRefundDueaDeceasedTaxpayer.Form1310isn'trequiredwhenasurvivingspouselesajointreturnwiththedecedentorapersonalrepresentativelesforthedecedent.

ESTIMATED TAX PAYMENTSIdahodoesn'trequireestimatedtaxpaymentsforpersonalincometax.Ifyouwanttomakeavoluntaryestimatedtaxpayment,leForm51withyourpayment.

EXTENSION OF TIME FOR FILINGIfyoucan'tleyourIdahostateincometaxesbyApril15,2013,youmaybeeligibletogetanautomaticsix-monthextensionwithoutlingaform.

Toqualify,youneedtopayeitheranestimated80percentofyourcurrentyear'staxliabilityor100percentofwhatyoupaidforstateincometaxestheprioryear.Youcanavoidapenaltyforlateling,butwillbechargedinterestontheremainingtaxuntilit'spaid.CompletetheworksheetonIdahoForm51,EstimatedPaymentofIdahoIncomeTax,toseeifyoumeettheextensionrequirements.

Ifyouneedtomakeapaymenttoavoidapenalty,youcanmailForm51withyourcheckormoneyorder.Form51isavailableintheIdahoincometaxbookletoronthewebsite.

IfyouqualifyforanextensiontoleyourIdahoreturn,youmustsendthereturnandanypaymentbyOctober15,2013.

FILING STATUSYourIdaholingstatusmustbethesameasthelingstatususedonyourfederalreturn.Forexample,ifyouleajointfederalreturn,youmustalsoleajointIdahoreturn.

FILING YOUR RETURNWhen To FileYoumustleyourreturnandpayanyincometaxdue:

OnorbeforeApril15,2013,forthecalendaryear2012,or Onorbeforethe15thdayofthefourthmonthfollowingthe

closeofthescalyear,ifyouleonascalyearbasis.

Where To FileMailthereturnandpaymentto:

IDAHOSTATETAXCOMMISSION POBOX56 BOISEID83756-0056

Ifyouaresendingyourreturnusingadeliveryservicethatrequiresaphysicaladdress,usethefollowing:

IDAHOSTATETAXCOMMISSION 800PARKBLVDPLAZAIV BOISEID83712-7742

INCOMEAnIdahoresidentistaxedonallincome,includingincome

fromoutsidethestate.AnonresidentofIdahoistaxedonlyonincomefromIdahosources.AnIdahopart-yearresidentistaxedonallincomereceivedwhilelivinginIdahoplusanyincomereceivedfromIdahosourceswhennotlivinginIdaho.

GROSS INCOMEGrossincomemeansallincomeyoureceivedintheformofmoney,goods,property,andservicesthatisn'texemptfromtax.Grossincomeismeasuredbeforesubtractingallowabledeductions.Grossincomeincludes,butisn'tlimitedto:

Allincomefromwages,salaries,tips,interestanddividendsthatisn'texemptfromtax

Self-employmentincomebeforeexpenses Farmincomebeforeexpenses

GENERAL INFORMATION


6/505

GENERAL INFORMATION

Idaho resident on active duty stationed outside of Idaho IfyoujoinedthearmedforceswhilearesidentofIdahoand Idahoisyourmilitaryhomeofrecord;and Youwereonactivedutyfor120ormoreconsecutivedays;and YouwerestationedoutsideofIdahoforallorpartoftheyear,

youmustreportallofyourincometoIdaho.However,onlymilitarywagesyoureceivewhilestationedinIdahoandallnonmilitaryincome,regardlessofthesource,issubjecttoIdahotax.FileForm40ifyouaresingle,orifyouaremarriedandyourspouseisalsoaresidentofIdaho.

FileForm43ifyouaremarriedandyourspouseisanonresident,part-yearresident,ormilitarynonresidentofIdaho.Checkthe"IdahoResidentonActiveMilitaryDuty"residencystatusboxforyourself.Checktheapplicableresidencystatusboxforyourspouse.

UndertheServicemembersCivilReliefAct,aservicememberwillneitherlosenoracquirearesidenceordomicilewithregardtohisincometaxasaresultofbeingabsentorpresentinastateduetohismilitaryorders.AqualiedservicememberisnotaresidentofordomiciledinIdahosolelyasaresultofbeingstationedinIdaho.

Aservicememberincludesanymemberoftheuniformedservicessuchas:

AmemberofthearmedforceswhichincludesamemberoftheArmy,Navy,AirForce,MarineCorps,orCoastGuardonactiveduty.ItwouldalsoincludeamemberoftheNationalGuardwhohasbeencalledtoactiveservicebythePresidentoftheUnitedStatesortheSecretaryofDefenseoftheUnitedStatesforaperiodofmorethanthirty(30)consecutivedays,forpurposesofrespondingtoanationalemergencydeclaredbythePresidentandsupportedbyfederalfunds.

AmemberofthecommissionedcorpsoftheNationalOceanicandAtmosphericAdministrationinactiveservice;and

AmemberofthecommissionedcorpsofthePublicHealthServiceinactiveservice.

ThesafeharborexceptiontobeingaresidentofIdahoexplainedinthe"Special-caseIdahoResidents"doesnotapplytoa

qualiedservicemember.

Nonresident on active duty stationed in IdahoIfyourmilitaryhomeofrecordisn'tIdahoandyouwereonactivedutystationedinIdahoforallorpartoftheyear,Idahodoesn'ttaxyourmilitaryincome.NonmilitaryincomefromIdahosourcesissubjecttoIdahotax.FileForm43ifyourgrossincomefromIdahosourcesexceeds$2,500.TheinstructionsforForm43beginonpage12.

NET OPERATING LOSS (NOL)AnNOListheexcessofbusinessdeductions(computedwithcertainmodications)overtotalgrossincomeinaparticulartaxyear.UseForm56tocomputeyourlossandapplicationoftheloss,orascheduleshowingtheapplicationoftheloss.

TheNOLgenerallymustbecarriedbacktothetwoprecedingyears.Thecarrybackislimitedtoamaximumof$100,000.Anyremaininglossmaybecarriedforwarduntilused,butnotlongerthan20years.

Youmayelecttoforgothetwo-yearcarrybackprovisionandcarrythelossforwardupto20years.

Thiselectionmustbemadebeforetheduedate,includingextensions,ofthelossyearreturnandcan'tberevoked.

Tomaketheelection,checktheboxonForm40,line11,orForm43,line27,orincludeastatementtothelossyeartaxreturnclearlyindicatingthatyouelecttoforgothecarryback.Includeyourname,address,SocialSecurityNumber,andtheamountofloss.Youcan'tmaketheIdahoelectionbyattachingacopyofyourfederalelectiontoforgothefederalnetoperatinglosscarryback.

NONRESIDENT ALIENSTaxpayerswhoarenonresidentaliensforfederalpurposesandwhoarerequiredtoleanincometaxreturnforIdahomustleusingForm43.NonresidentaliensforfederalpurposesarenonresidentsforIdahoincometaxpurposes.

PAYMENTSMakeyourcheck,cashier'scheck,ormoneyorderpayabletotheIdahoStateTaxCommission.BesuretowriteyourSocialSecurityNumberonitandincludeitwithyourreturn.

Topaybycreditcard,debitcardore-check,visitourwebsiteattax.idaho.gov;orcall(800)972-7660.

PENALTIESPenaltiesmaybeimposedonthetaxdueasfollows:

0.5%permonthorfractionofamonthtoamaximumof25%forfailuretopaythetaxdue(ifreturnisled)

2%permonthorfractionofamonthforfailuretomeettheextensioncriteria(thereturnmustbeledbytheextendedduedate,andthetaxespaidbytheearlierofthedatethereturnisledortheextendedduedate)

5%permonthorfractionofamonthtoamaximumof25%forfailuretolethereturntimely

5%fornegligenceordisregardofrules 10%forsubstantialunderstatementoftax 50%forlingafalseorfraudulentreturn

Theminimumpenaltyis$10.

RECORDKEEPINGYouarerequiredbylawtokeeprecordsthatwillenableyoutoprepareacompleteandaccurateincometaxreturn.Althoughthelawdoesn'trequireanyspecialformofrecords,youmustretainallreceipts,canceledchecks,andotherevidencetoproveamountsclaimedasdeductions.Keepallsupportingrecordsforincomeordeductionsuntilthestatuteoflimitationsforthereturnexpires.Usuallythisisthelaterofthreeyearsfromtheduedateorthedatethereturnwasled.Inpropertytransactions,thebasisofneworreplacementpropertymaybedeterminedbythebasisoftheoldproperty.Keeptheserecordsaslongastheyareneededtodeterminethebasisoftheoriginalorreplacement

property.

REFUNDS WHEN NOT REQUIRED TO FILEIfyouaren'trequiredtoleanIdahoreturn,notaxisdueevenifthecalculationshowstaxableincome.Ifyouarelingonlytoreceivearefundofamountswithheld,youdon'tpaythe$10permanentbuildingfundtax.Write"NRF"(NotRequiredtoFile)onthelinesfor"Taxfromtablesorrateschedule"and"Permanentbuildingfundtax."

REFUND SEIZUREUnderstatelaw,theTaxCommissionmayretainstateincometaxrefundstosatisfyotheroutstandingtaxdebts.TheDepartmentofHealthandWelfare,theDepartmentofLabor,andtheSupremeCourtmayseizeallorpartofyourincometaxrefundtooffsetdebtsyoumayowetheseagencies.Also,

refundsmaybeseizedtosatisfybankruptcyclaims,sheriffs'garnishments,ordebtsowedtotheInternalRevenueService.TheTaxCommissionmayseizefederalincometaxrefundstooffsetIdahoincometaxliabilities.

Theagencyorpartyseizingtherefundisrequiredtosendyounoticeoftheaction.Questionsregardingarefundseizureshouldbedirectedtotheagencyorpartythatinitiatedtheclaimforseizure.

ROUNDINGTheamountsonyourreturnmustberoundedtothewholedollarAnamountlessthan50centsisreducedtothewholedollar.Amountsof50centsormoreareincreasedtothenextwholedollar.


7/506

GROCERY CREDIT REFUND ONLYIfyou'renotrequiredtoleanincometaxreturn,butarelingForm40toreceiveagrocerycreditrefund,youdon'tneedtoincludeacopyofafederalreturn.

YoumustcompleteForm40asfollows: Completethetopoftheformthroughline6d,exemptionsand

dependents. Write"NRF"online7. Skiplines8through11. Completeline12aifyouoryourspouseareage65orolder. Skiplines12bthrough30. Crossthroughthe$10online31,PermanentBuildingFund,

andwrite"NRF." Skiplines32through41. Enteryourgrocerycreditamountonline42usingthegrocery

creditworksheetonpage9forIdahotaxableincomeof$1,000orless.

Completeapplicablelines43through56. Skiplines57through60. CompletethebottomofForm40belowline60.

HEADINGWriteyourname,address,andSocialSecurityNumber(SSN)inthespacesprovided.Ifyoudon'thaveaSSN,writeinyourIndividualTaxIdenticationNumber(ITIN).

Idahowon'tprocessthereturniftheSSNspacedoesn'tcontainavalidSSNorITIN.Ifyou'veappliedforanITINandhaven't

receiveditfromtheInternalRevenueServicebeforeyouleyourIdahoreturn,enter"FormW-7"inthespaceprovidedfortheSSN.Ifyouenter"FormW-7",includeacopyofyourfederalFormW-7withyourreturn.OnceyoureceiveyourITINfromtheInternalRevenueService,youmustprovideittotheTaxCommissionbeforeyourreturncannishprocessing.

IfyoureceiveanSSNafterusinganITIN,youmustusetheSSNandstopusingyourITIN.It'syourresponsibilitytonotifytheTaxCommissionsoyourreturncannishprocessing.

BesurethatyourreturnandW-2form(s)showthecorrectSSNorITIN.AnerrorinyourSSNorITINwilldelayyourrefund.

AMENDED RETURNForm40canbeusedasanoriginalreturnorasanamendedreturn.

Ifyouarelingthisformasanamendedreturn,checktheboxatthetopoftheform.Entertheapplicablereason(s)foramending,aslistedbelow.Completetheentireformandschedulesusingthecorrectedamounts.




GENERAL INFORMATION

RESIDENCYAre you a resident, a nonresident, or a part-year resident?Thefollowingwillhelpyoudecide:

YouareanIdahoresident,eventhoughyouliveoutsideIdaho, ifthefollowingaretrue: - YouthinkofIdahoasyourpermanenthome. - Idahoisthecenterofyournancial,social,andfamilylife. - Idahoistheplaceyouintendtoreturntowhenyouare

away.

YouarealsoanIdahoresidentifthefollowingaretrue: - YoumaintainedahomeinIdahotheentireyear. - Youspentmorethan270daysinIdahoduringthetaxyear.

YouareanonresidentifyourpermanenthomeisoutsideofIdahoallyear.

Youareapart-yearresidentifyoumovedintooroutofIdahoduringthetaxyear.Youarestillaresidentif:

- YoutemporarilymovedoutsideofIdaho,or - YoumovedbacktoIdahoafteratemporaryabsence.

SPECIAL-CASE IDAHO RESIDENTSYouareconsideredanonresidentifallofthefollowingaretrue:

YouareanIdahoresidentwholivedoutsideofIdahoforat

least445daysina15-monthperiod.Aftersatisfyingthe15-monthperiod,youspentlessthan60

daysinIdahoduringtheyear. Youdidn'thaveapersonalresidenceinIdahoforyourselfor

yourfamilyduringanypartof2012. Youdidn'tclaimIdahoasyourfederaltaxhome. Youweren'temployedonthestaffofaU.S.senatoror

representative. Youdidn'tholdanelectiveorappointiveofceoftheU.S.

GovernmentotherthanthearmedforcesoracareerappointmentintheU.S.ForeignService.

ThisexceptiontobeingaresidentofIdahodoesn'tapplytoaqualiedservicemember.

SIGNATURESYoumustsignyourreturn.Yourspousealsomustsignifyouleajointreturn.Ifyourreturnispreparedbyapaidpreparer,hemustenterhisname,address,andidenticationnumber.Ifataxpayerisdeceasedorcan'tsignhisreturn,anauthorizedpersonmaysignthereturnindicatinghisstatusorrelationship.WriteFILINGASSURVIVINGSPOUSEorunabletosigninthesignaturespace.IfataxpayersignswithanX,hismarkmustbewitnessed.

TAX PREPARER CONTACT BOXThisboxappliesonlyifyoupaidataxpreparertocompleteyourreturn.Ifyoucheckthebox,youareauthorizingtheTaxCommissiontodiscussyourreturnwiththepaidprepareridentiedonthereturn.

Youarealsoauthorizingthepaidpreparerto: GivetheTaxCommissionanyinformationthatismissingfrom

yourreturn,and CalltheTaxCommissionforinformationabouttheprocessing

ofyourreturnorthestatusofyourrefundorpayments.

Youarenotauthorizingthepaidpreparertoreceiveanyrefundcheck,bindyoutoanythingincludinganyadditionaltaxliability,

orotherwiserepresentyoubeforetheTaxCommission.

Thisauthorizationisvalidforupto180daysfromthedatetheTaxCommissionreceivesthereturn.IfyouwanttheTaxCommissiontocontactyouratherthanyourpreparer,leavetheboxblank.

TAX YEAR AND ACCOUNTING METHODThetaxyearandaccountingmethodusedonyourIdahoreturnmustmatchthoseusedonyourfederalreturn.

FORM 40Instructionsareforlinesnotfullyexplainedontheform.Generalinformationinstructionsbeginningonpage2alsoapplytothisform.


8/507

NEXT YEARS FORMSIfyouneedformsmailedtoyounextyear,checktheboxbelowyourSocialSecurityNumber.

LINES 1 THROUGH 5 FILING STATUSChecktheboxindicatingthesamelingstatusshownonyourfederalreturn.Refertofederalinstructionsforfurtherinformationonlingstatus.

LINE 6 EXEMPTIONSExemptionsclaimedonyourIdahoreturnmustmatchthe

exemptionsclaimedonyourfederalreturn.

Lines 6a and 6b.Yourself and Spouse. CAUTION:Ifyoucanbeclaimedasadependentonanotherpersonstaxreturn,suchasaparentsreturn,leavethebox"yourself"blank.Instead,checktheboxonline12c.

Ifyoucan'tbeclaimedasadependentonanotherpersonsreturn,youmayclaimoneexemptionforyourself.Enter"1"intheboxforYourself.Ifyouaremarriedlingajointreturn,youcanalsoclaimanexemptionforyourspouse.Enter"1"intheboxforSpouse.Ifyourspousediedduring2012andyouarelingajointreturn,youmayclaimtheexemptionforyourspouse.

Line 6c. Dependents. Listdependentsclaimedonyourfederalreturn.Ifyouhavemorethanfourdependents,continueon

Form39R,PartG.Enterthetotalnumberofdependentsinthebox.

Line 6d. Total Exemptions.Addlines6athrough6c.

Ifyouarelinganamendedreturn,youmustcheckthesameboxesascheckedontheoriginalreturn.

LINE 7 FEDERAL ADJUSTED GROSS INCOMEEntertheadjustedgrossincomereportedonyourfederalreturn:Form1040,line37;Form1040A,line21;orForm1040EZ,line4.

LINE 11 IDAHO ELECTION TO FORGO NET OPERATINGLOSS (NOL) CARRYBACKChecktheboxonline11ifyouelectunderSection63-3022(c),

IdahoCode,toforgotheIdahocarrybackperiodforanNOL.Ifyoucheckthisbox,youdon'tneedtoincludeaseparatestatementelectingtoforgotheIdahocarrybackperiod.

TAX COMPUTATION

LINE 12a AGE 65 OR OLDERIfyouare65orolder,checktheboxforYourself.Ifyouarelingajointreturnandyourspouseis65orolder,checktheboxforSpouse.AgeisdeterminedasofDecember31.However,ifyour65thbirthdaywasonJanuary1,2013,youmayconsideryourself65onDecember31,2012.Theboxesyoucheckmustmatchyourfederalreturn.

LINE 12b BLINDTheboxforYourselfmustbecheckedifyouareblind.Ifyou

arelingajointreturnandyourspouseisblind,checktheboxforSpouse.BlindnessisdeterminedasofDecember31.Theboxesyoucheckmustmatchyourfederalreturn.

LINE 12c CLAIMED DEPENDENTIfyourparentsorsomeoneelsecanclaimyouasadependentontheirtaxreturn,checkthisbox.

LINES 13-16 ITEMIZED OR STANDARD DEDUCTIONSMostpeoplecanndtheirstandarddeductionbylookingattheinstructionstotheleftofForm40,line16.However,if

youcheckanyboxesonlines12athrough12c; someonecanclaimyou,oryourspouseiflingjointly,asa

dependent;

usetheworksheetbelowtocalculateyourstandarddeductiontobeenteredonline16sinceyoumayuseeitheryourfederalitemizeddeductionsorstandarddeduction,whicheverbenetsyoumore.(Forexceptions,seeYOUMUSTITEMIZE.)

YouritemizeddeductionsarethesameasthoseusedonyourfederalForm1040.IdahorequiresthatallstateorlocalincometaxesshownonfederalScheduleAbesubtractedfromyourtotalitemizedamountbeforeyouusethisguretoreduceyourincome.Becauseofthisaddback,itmaybemorebenecialtoitemizeforfederalpurposes,butusethestandarddeductionfor

Idaho.

Ifyouoryourspousearenonresidentaliensforfederalpurposesandaren'tfromIndia,yourstandarddeductioniszero.IfyouarenonresidentaliensfromIndia,usethestandarddeductionindicatedforyourlingstatus.

Ifanitemizeddeductionallowableforfederalincometaxpurposesisreducedforthemortgageinterestcreditortheforeigntaxcredit,theamountthatwouldhavebeenallowedifthefederalcredithadn'tbeenclaimedisallowedasanitemizeddeduction.

Ifline15ismorethanline16,youshoulduseyouritemizeddeductionsonline15.Ifline16ismorethanline15,youshoulduseyourstandarddeductiononline16.

YOUMUSTITEMIZEifyouaremarried,lingaseparatereturn(lingstatus3)andyourspouseitemizes.Youmustitemizeifyouhaddualstatusasanonresidentalienforpartof2012andduringtherestoftheyearyouwerearesidentalienoraU.S.citizen.

However,youdon'thavetoitemizeifyouleajointreturnwithyourspousewhowasaU.S.citizenorresidentattheendof2012andyouandyourspouseagreetobetaxedonyourcombinedworldwideincome.

STANDARD DEDUCTION WORKSHEET

Usethisworksheetifsomeonecanclaimyou,oryourspouseiflingjointly,asadependent;youoryourspousewereborn

beforeJanuary2,1948;orwereblind.

1.Entertheamountshownbelowforyourling status. Singleormarriedlingseparately,enter$5,950. Marriedlingjointlyorqualifyingwidow(er), enter$11,900. Headofhousehold,enter$8,700.............. ....... ________2.Canyoubeclaimedasadependent? No.Entertheamountfromline1online4. Skipline3. Yes.Gotoline3.3.Isyourearnedincome*morethan$650? Yes.Add$300toyourearnedincome. Enterthetotal. No.Enter$950................................................________

4.Enterthesmallerofline1orline3.Ifbornafter January1,1948,andnotblind,enterthisamount online6.Otherwise,gotoline5.........................________5.IfbornbeforeJanuary2,1948,orblind,multiply thetotalnumberofboxescheckedonForm40, lines12aand12b,by$1,150($1,450ifsingleor headofhousehold)..............................................________6.Addlines4and5.Enterthetotalhereandon Form40,line16 ..................................................________

*Earnedincomeincludeswages,salaries,tips,professionalfees,andothercompensationreceivedforpersonalservicesyouperformed.Italsoincludesanyamountreceivedasascholarshipthatyoumustincludeinyourincome.Generally,yourearnedincomeisthetotaloftheamount(s)youreportedonfederalForm1040,lines7,12,and18,minustheamount,ifany,

online27.

FORM 40


9/508

LINE 18 EXEMPTIONSMultiply$3,800bythetotalnumberofexemptionsenteredonline6d.

YourIdahoexemptionamountshouldbethesameasyourfederalexemptionamount.

LINE 20 TAXEnterthetaxonthisline.Ifline19islessthan$100,000,usethetaxtablesonpage36.Ifline19is$100,000ormore,usetheschedulesonpage47.Besureyouusethecorrectcolumn

inthetaxtableorthecorrectscheduleforyourlingstatus.Seetheexampleatthebeginningofthetaxtable.

Ifyoudon'tmeetthelingrequirement(seepage2)andarelingonlytoreceivearefundofwithheldtaxes,writeNRF(NotRequiredtoFile)onthisline.

CREDITS

LINE 22 INCOME TAX PAID TO OTHER STATESWhenthesameincomeistaxedbybothIdahoandanotherstate,youmaybeentitledtoacreditfortaxpaidtotheotherstate.UseForm39Rtocomputethecredit.YoumustincludeacopyoftheotherstatesincometaxreturnandForm39R.Ifcreditappliestomorethanonestate,useaseparateForm39Rforeachstate.Seeinstructions,page24.

Youmaybeentitledtoacreditfortaxpaidtoanotherstatebyapass-throughentity.Ifapass-throughentitypaidataxtoanotherstate,itshouldreportthatinformationtoyou.

ExamplesofincomethatmaybetaxedbybothIdahoandanotherstateinclude:

Wagesearnedinanotherstatethathasanincometax,suchasOregonorUtah,whilelivinginIdaho.

Incomefromabusinessorprofessionearnedinanotherstatethathasanincometax,whilearesidentofIdaho.

LINE 23 TOTAL CREDITS FOR CHARITABLECONTRIBUTIONS AND LIVE ORGAN DONATIONSYoumaybeentitledtoacreditifyoumadeacontributionto

aqualiedIdahoeducationalentity,centerforindependentliving,youthorrehabilitationfacilityoritsfoundation,anonprotsubstanceabusecenterlicensedbytheIdahoDepartmentofHealthandWelfare,ordonatedaqualiedorganfortransplantinginanotherindividual.CompleteForm39R,PartEandseepage24forspecicinstructions.EnterthetotalallowedcreditfromForm39R,PartE,line4andincludeForm39Rwithyourreturn.

LINE 24 TOTAL BUSINESS INCOME TAX CREDITSEnterthetotalallowedbusinessincometaxcreditsfromForm44,PartI,line12.Seepage34forspecicinstructions.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.

Ifyouhaveasalesorusetaxaccount,don'treportyoursalesorusetaxonthisline,butcontinuetoreportthetaxonthesepurchasesonyoursalesandusetaxreturns.

LINE 29 TOTAL TAX FROM RECAPTURE OF INCOME TAXCREDITSIfyouhaveclaimedIdahotaxcreditsthatceasetoqualify,youmustcomputethetaxcreditrecapture.EnterthetotaltaxfromrecaptureofincometaxcreditsfromForm44,PartII,line7.Seepage35forspecicinstructions.IncludeForm44.

LINE 30 TAX FROM RECAPTURE OF QUALIFIEDINVESTMENT EXEMPTION (QIE)IfyouhaveclaimedIdahoexemptionofpropertytaxesfrompropertythatceasestoqualify,youmustcomputetherecaptureofthequaliedinvestmentexemption.IncludeForm49ER.

LINE 31 PERMANENT BUILDING FUND (PBF)Youarerequiredtopaythe$10PBFtaxifyouarerequiredtoleanIdahoincometaxreturn.SeeFILINGREQUIREMENTSonpage2.

Youaren'trequiredtopaythe$10PBFtaxif:

yourgrossincomewaslessthantheamountspeciedforyourlingstatus.Drawalinethroughthe$10andenter"NRF"(NotRequiredtoFile).

youwerereceivingIdahopublicassistancepaymentsattheendofthetaxyear.Checktheboxonthislineanddrawalinethroughthe$10.FoodstampsandWICpaymentsdon'tqualifyasIdahopublicassistance.

youoryourspousewerelegallyblindattheendofthetaxyearDrawalinethroughthe$10.

DONATIONS

Thedonationsonlines33through40arevoluntaryandwilleitherreduceyourrefundorincreaseyourtaxdue.Yourchoicetodonateisirrevocable;youcan'tgetarefundlater.Thesedonationsmaybeitemizedascharitablecontributiondeductionsonyour2013incometaxreturn.Ifyouhavequestionsregardingyourdonation(s),youmaycontacttheagencieslisted.

Ifyouarelinganamendedreturn,yourdonationscan'tbelessthantheamountsontheoriginalreturn.

LINE 33 NONGAME WILDLIFE CONSERVATION FUNDContributionsareusedtoensuretheconservationofnongamewildlife,rareplants,andtheirhabitatsinIdaho,topromotegreaterawarenessofandappreciationforspeciesthatarenothunted,shed,ortrapped,andtoincreaseopportunitiestoviewandenjoywatchablewildlife.Donationsareusedforavarietyofprojectsincludingstudiesofrareanimalsinanefforttobettermanagethemsotheydontbecomethreatenedorendangered,educationalprogramsandcommunityprojects,developmentofwildlifeviewingsitesthroughoutthestate,informationalbrochures,andanongamewildlifenewspaperseriesavailabletothepublicandusedbyteachers.ContacttheDepartmentofFishandGameat(208)334-2920.

LINE 34 IDAHO CHILDREN'S TRUST FUND/PREVENT CHILDABUSE IDAHOContributionsareusedtoprotectourchildren,Idahossinglegreatestresource.TheChildren'sTrustsupportsworkincommunitiesthroughoutIdahotopreventchildabuseandneglectbeforeiteveroccurs.Preventingchildabuseensuresthefutureprosperityofthestate,supportscommunitiesandenhanceshealthychilddevelopment.Fundedprogramsincludefamilysupportandstrengtheningprograms,parenteducation,voluntaryhomevisitationforrst-timeparents,publicawarenessofthelife-longconsequencesofchildabuseandneglect,childabusepreventionandchildsafetyeducationinschools.ContacttheIdahoChildrensTrustFund/PreventChildAbuseIdahoat(208)386-9317orvisitwww.idahochildrenstrustfund.org.

FORM 40


10/509

PAYMENTS AND OTHER CREDITS

LINE 42 GROCERY CREDITIfyou'rearesidentofIdaho,youmayclaimacreditforeachpersonalexemptionforwhichadeductionispermittedandclaimedonyourIdahoincometaxreturn,providedtheindividualclaimedasanexemptionisaresidentofIdaho.Ifyourparentsorsomeoneelsecanclaimyouasadependentontheirreturn,youcan'tclaimthiscreditonyourreturn.

Thecreditis$70perexemptionifyourtaxableincomeonline19

ismorethan$1,000.Ifyourtaxableincomeonline19is$1,000orless,thecreditis$90perexemption.

Youmayclaimanadditional$20ifyouareage65orolderonDecember31,2012andarearesidentofIdaho.Also,ifyourspouseisage65orolderandisaresidentofIdaho,youmayclaimanadditional$20.

Anindividualdoesn'tqualifyforthecreditforanymonthorpartofamonthforwhichhe:

receivedassistancefromthefederalfoodstampprogram; wasincarcerated;or livedillegallyintheUnitedStates.

MEMBERSOFTHEARMEDFORCES

AmemberoftheUnitedStatesArmedForceswhoisdomiciledinIdahoisallowedthecredit.IfyouliveinIdahobutareanonresidentundertheServicemembersCivilReliefAct,youaren'tallowedthegrocerycredit.

AspouseordependentofanonresidentmilitarypersonstationedinIdahomaybeanIdahoresidentorpart-yearresident.Thedomicileofadependentchildispresumedtobethatofthenonmilitaryspouse.

CompletetheworksheetthatcorrespondstoyourIdahotaxableincome,line19.Enterthetotalcomputedgrocerycreditonline42,ComputedAmount.Seethefollowinginstructionstodonateyourcredit.Ifyouaren'tdonatingyourcredit,enterthecomputedamountinthecolumnforline42.

GROCERY CREDIT WORKSHEETUse this worksheet when Idaho taxable income, line 19 is$1,000 or less.

Yourself: 1. Numberofqualiedmonths.............................. ________ 2. If65orolder,multiplyline1by$9.17. Ifqualiedfortheentireyear,enter$110........... ________

Ifunder65,multiplyline1by$7.50. Ifqualiedfortheentireyear,enter$90............ ________ Spouse(ifjointreturn): 3. Numberofqualiedmonths.............................. ________ 4. If65orolder,multiplyline3by$9.17. Ifqualiedfortheentireyear,enter$110........... ________

Ifunder65,multiplyline3by$7.50. Ifqualiedfortheentireyear,enter$90............ ________ Residentdependentsclaimedonline6c: 5. Enter$90foreachdependentwhoqualiesfor theentireyear.Iftheyqualifyforonlypartyear, computeasfollows: Numberofqualiedmonths____X$7.50........ ________ Numberofqualiedmonths____X$7.50........ ________ Numberofqualiedmonths____X$7.50........ ________ Numberofqualiedmonths____X$7.50........ ________

LINE 35 SPECIAL OLYMPICS IDAHOContributionsprovidesupportforyear-roundsportstrainingandcompetitionforchildrenandadultswithdevelopmentaldisabilitiesinIdaho.Throughsportstrainingandcompetition,SpecialOlympicsIdahoteacheslifeskillssuchasdedication,perseveranceandfocus,whileinstillingcondence.Withtheseskills,50%ofSpecialOlympicsathletesareemployedwhileonly10%-14%ofthegeneralpopulationofpeoplewithdevelopmentaldisabilitiesholdjobs.Donationstothisfundwillbeusedtobuysportsequipment,uniforms,food,lodgingandtransportationservicesforcompetitions,aswellashealthscreenings,outreach

programsandfamilysupportsystemsforadultsandchildrenwithdevelopmentaldisabilities.ContactSpecialOlympicsIdahoat(208)323-0482orvisitwww.idso.org.

LINE 36 IDAHO GUARD AND RESERVE FAMILY SUPPORTFUNDContributionsareusedtoassistmilitaryReservistsandtheirfamiliesinordertopromotetheoverallreadinessforthemtosupportourstateandfederalmissions.TheIdahoGuardandReserveFamilySupportFund(IGRFSF)helpsmembersoftheIdahoAirNationalGuard,theIdahoArmyNationalGuard,theAirForceReserve,theArmyReserve,theNavy&MarineCorpsReserve,andtheCoastGuardReserve,alongwiththeirfamilies,whendutycalls.TheFundactsasanemergencyrelieffundandoperatesasa501(c)(3)nonprotcorporation.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,assisthomelessveterans

programsinIdaho,promoteandmarkettheactivitiesoftheOfceofVeteransAdvocacy,developanongoingprogramfornurserecruitmentandretention,supplementtrainingforstateandcountyserviceofcers,andcreateanIdahodivisionofVeteransServicesscholarshipprogramtohelpveteransfundtheireducation.ContacttheIdahoDivisionofVeteransServicesat(208)577-2310.

LINE 39 IDAHO FOOD BANK FUNDContributionsassistIdahohungerrelieforganizationsinmeetingtheincreasingdemandforemergencyfoodneededbyhungryIdahofamilies,children,andseniorcitizens.ContributionsallowtheIdahoFoodbanktoprovideIdahocommunity-basednonprotgroupswithgrantstoincreasetheircapacitytoprovidehungerreliefservicesinIdaho.TheIdahoFoodBankFundisastatewidecollaborationadministratedbytheIdahoFoodbank,

CatholicCharitiesofIdaho,andCommunityActionPartnershipAssociationofIdaho.Visitwww.idahofoodbankfund.orgformoreinformation.

LINE 40 OPPORTUNITY SCHOLARSHIP PROGRAMContributionshelpprovideneed-basedscholarshipfundstoIdahohighschoolgraduateswhoattendapprovedhighereducationinstitutionswithinIdaho.Thisneed-basedprogramisbuiltonasharedresponsibilitymodel.Studentsmustcontributetocostofattendance,andapplyforothernancialaidsourcesincludingfederalaid.Awardsarerenewableforuptofouryearsandarebasedprimarilyonnancialneedwithsomeacademicconsideration.StudentsmustmeetaminimumGPAwhilecompletingtheirstudiestobeeligibleforrenewal.FormoreinformationabouttheIdahoOpportunityScholarshipProgram,pleasevisitwww.boardofed.idaho.gov/scholarship/

opportunity.asp.

FORM 40


11/5010

LINE 44 FUELS TAX REFUNDIfyoubuyspecialfuels(diesel,propane,ornaturalgas)withIdahotaxincludedandusethisfuelforheatingorinoff-highwayequipment,youmaybeentitledtoarefundoftheIdahospecialfuelstaxyoupaid.EntertheamountfromForm75,SectionIV,line2.IncludeForm75.Heatingfuelisgenerallypurchasedwithoutpayingthetax.

Ifyoubuygasolineanduseitinunlicensedequipmentorauxiliaryengines,youmaybeentitledtoarefundoftheIdahogasolinetaxyoupaid.EntertheamountfromForm75,Section

IV,line1.IncludeForm75.

LINE 45 IDAHO INCOME TAX WITHHELDEnterthetotalamountofIdahoincometaxwithheldasshownonyourwithholdingstatements.IncludelegiblestatecopiesofForm(s)W-2,1099,andotherinformationformsthatshowIdahowithholding.

DON'Tclaimcreditfortaxwithheldforotherstatesorfederaltaxwithheld.DON'TincludeForm(s)W-2fromothertaxyearsorwriteonorchangetheamountsonyourForm(s)W-2.

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 EMPLOYEESYoumaybeentitledtoacreditifyouhiredanewemployeeonoafterApril15,2011.SeeinstructionsforForm72.EnterthetotacreditallowedfromForm72,PartIV,line2.IncludeForm72.

TAX DUE OR REFUND

LINE 51 PENALTY AND INTERESTPenalty:Ifyouleareturnaftertheduedateorfailtopaytherequiredamountbytheduedate,apenaltymaybedue.To

avoidpayinganypenalty,youmust:

Paybytheoriginalduedateatleast80%ofthetaxdueonthereturnor100%ofthetotaltaxreportedlastyear,and

Filethereturnbytheextendedduedateandpaythetaxduebytheearlierofthedatethereturnisledortheextendedduedate.

Ifyoupayatleast80%ofthetaxdueonthereturnor100%ofthetotaltaxreportedlastyearbytheoriginalduedate,butfailtolethereturnbytheextendedduedateorpaytheremainingtaxbytheearlierofthedatethereturnisledortheextendedduedate,thefollowingpenaltieswillapply:

Ifthereturnisledonorbeforetheextendedduedate,a0.5%permonthlatepaymentpenaltywillbecomputedontaxdue

fromthedatethereturnisledtothedateofpayment,or Ifthereturnisledaftertheextendedduedate,a5%per

monthlatelingpenaltywillbecomputedontaxduefromtheextendedduedatetotheearlierofthedatethereturnisledorthedatethetaxispaid,plusa0.5%permonthlatepaymentpenaltywillbecomputedontaxduefromthedatethereturnisledtothedatethetaxispaidifthetaxispaidafterthereturnisled.

Ifyoudon'tpayatleast80%ofthetaxdueonthereturnor100%ofthetotaltaxreportedlastyearbytheoriginalduedatethefollowingpenaltieswillapplyunlessthepaymentrequiredtosatisfytheextensioncriteriais$50orless:

Ifthereturnisledbytheoriginalduedate,a0.5%permonthlatepaymentpenaltywillbecomputedontaxduefromthe

datethereturnisledtothedateofpayment.

(Ifyouhavemorethanfourdependents,useadditionalpapertocompute.)

Totalcreditallowed: 6. Addamountsonlines2,4and5.Entertotal online42,ComputedAmount........................... ________

GROCERY CREDIT WORKSHEETUse this worksheet when Idaho taxable income, line 19 ismore than $1,000.

Yourself: 1. Numberofqualiedmonths.............................. ________ 2. If65orolder,multiplyline1by$7.50. Ifqualiedfortheentireyear,enter$90............ ________

Ifunder65,multiplyline1by$5.83. Ifqualiedfortheentireyear,enter$70............ ________ Spouse(ifjointreturn): 3. Numberofqualiedmonths.............................. ________ 4. If65orolder,multiplyline3by$7.50 Ifqualiedfortheentireyear,enter$90............ ________

Ifunder65,multiplyline3by$5.83. Ifqualiedfortheentireyear,enter$70............ ________

Residentdependentsclaimedonline6c: 5. Enter$70foreachdependentwhoqualiesfor theentireyear.Iftheyqualifyforonlypartyear, computeasfollows: Numberofqualiedmonths____X$5.83........ ________ Numberofqualiedmonths____X$5.83........ ________ Numberofqualiedmonths____X$5.83........ ________ Numberofqualiedmonths____X$5.83........ ________


Totalcreditallowed: 6. Addamountsonlines2,4and5.Entertotal online42,ComputedAmount........................... ________

DONATINGYOURGROCERYCREDITYoumaydonateyourentiregrocerycredittotheCooperativeWelfareFund.TheCooperativeWelfareFundisestablishedunderIdahoTitle56,PublicAssistanceandWelfare.Itisatrustfundinthestatetreasury,andallmoneyinthefundisappropriatedforpublicassistanceandwelfarepurposes.Theelectionismadebycheckingtheboxonline42andenteringzero(0)inthecolumnforline42.Theelectionisirrevocableandmaynotbechangedonanamendedreturn.

NOTE:Ifyouoryourspouseareage65orolderandqualifyforthecreditbutaren'trequiredtoleanIdahoincometaxreturn,youcanclaimthecreditonForm24.YoucangetthisformfromanyTaxCommissionofceorourwebsiteattax.idaho.gov.TherefundclaimisdueonorbeforeApril15,2013.

LINE 43 MAINTAINING A HOME FOR A FAMILY MEMBERAGE 65 OR OLDER OR A FAMILY MEMBER WITH ADEVELOPMENTAL DISABILITYIfyoumaintainedahouseholdforanimmediatefamilymember(s)age65orolderorwithadevelopmentaldisability,anddidn'tclaimadeductionof$1,000perpersononForm39R,PartB,line15,youmayclaimataxcreditof$100perperson(upto$300).

CompleteandincludeIdahoForm39R.Seeinstructions,page22.Youmayclaimthiscreditevenifyourgrossincomeislessthanthelingrequirement.

FORM 40


12/5011

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.

Thecheckexampleindicateswheretheproperbankinginformationislocated.Youareresponsiblefortheaccuracyofthisinformation.

Ifyournancialinstitutionrejectsyourrequestfordirectdeposit,youwillreceiveacheckbymailinstead.

AMENDED RETURN ONLY

Completelines57through60onlyifyouarelingthisreturnasanamendedreturn.

LINE 57 TOTAL DUE OR OVERPAYMENT ON THIS RETURN

Ifthetotaldueshownonline52isgreaterthanzero,enterthisamountonline57.Theamountfromline52shouldbeenteredasapositiveamount.

Ifline52iszero,entertheamountofoverpaymentthatisshownonline53online57.Theamountfromline53shouldbeenteredasanegativeamount.

Ifthereturnisledonorbeforetheextendedduedate,a2%permonthextensionpenaltywillbecomputedontaxduefromtheoriginalduedatetotheearlierofthedatethetaxispaidordatereturnisled,plusa0.5%permonthlatepaymentpenaltywillbecomputedontaxduefromthedatethereturnisledtothedatethetaxispaidifthetaxispaidafterthereturnisled.

Ifthereturnisledaftertheextendedduedatebutthetaxispaidonorbeforetheextendedduedate,a2%permonthextensionpenaltywillbecomputedontaxduefromtheoriginalduedatetothedatethetaxispaid.

Ifthereturnisledandthetaxispaidaftertheextendeddue

date,themaximum25%penaltywillapply.

Theminimumpenaltyis$10.Themaximumpenaltyis25%oftaxdue.

Idaho Medical Savings Account: IfyoumakeanIdahomedicalsavingsaccountwithdrawalthatissubjecttotaxandyouareunderage591/2,thewithdrawalissubjecttopenalty.Thepenaltyis10%oftheamountwithdrawn.Checktheboxandentertheamounthere.

Interest:Interestischargedontheamountoftaxdue,line50,fromtheoriginalduedateuntilpaid.Theratefor2013is3%.

LINE 52 TOTAL DUEEntertheamountyouowe,includingpenaltyandinterest,onthis

line.

Don'tsendcash.Paymentsoflessthan$1aren'trequired.A$20chargewillbeimposedonallreturnedchecks.

Makeyourcheck,cashier'scheck,ormoneyorderpayabletotheIdahoStateTaxCommission.BesuretowriteyourSocialSecurityNumberonitandincludeitwithyourreturn.

Topaybycreditcard,debitcardore-check,visitourwebsiteattax.idaho.gov,orcall(800)972-7660.

LINE 54 REFUNDEntertheamountofyouroverpaymentshownonline53thatyouwantrefundedtoyou.Refundsoflessthan$1won'tbeissued.Norefundwillbeissuedunlessareturnclaimingoverpayment

oftaxisledwithinthreeyearsaftertheduedateforling.RefundswillbereducedbyunpaidIdahotaxliabilities,andmaybeseizedforunpaidliabilitiesowedtootherstateagencies.

LINE 55 ESTIMATED TAXIfyouarelinganoriginalreturn,subtractline54fromline53.Theamountyouenterwillbeappliedtoyour2013taxandwon'tberefunded.

LINE 56 DIRECT DEPOSITCompleteline56ifyouwantustodeposityourrefunddirectlyintoyourbankaccountinsteadofmailingyouacheck.

IfyourrefundisbeingforwardedfromaUnitedStatesnancialinstitutiontoanancialinstitutionornancialagencylocatedoutsideoftheUnitedStates,checktheboxonline56.If,after

lingyourIdahoincometaxreturn,youbecomeawarethatyourelectronicrefundpaymentwillbeelectronicallydepositedinanancialinstitutionornancialagencylocatedoutsideoftheUnitedStates,pleasenotifyusat:

IDAHOSTATETAXCOMMISSION POBOX56 BOISEID83756-0056

FORM 40


13/5012

GROCERY CREDIT REFUND ONLYToqualifyforarefundofthegrocerycredit,youmustbearesidentofIdahooranIdahoresidentonactivemilitaryduty.Part-yearresidentsareentitledtoclaimaproratedcreditagainsttheirtaxliability;however,part-yearresidentsarenotentitledtoarefundofanyexcesscredit.Nonresidentsdonotqualifyforthecredit.

Ifyouwerearesident,butyourspousewasapart-yearresidentornonresidentandyouarenotrequiredtoleanincometaxreturn,youmayleForm43toclaimarefundofthegrocerycreditallowedtotheresident.

Youarenotrequiredtoincludeacopyofthefederalreturn.

YoumustcompleteForm43asfollows: Completethetopoftheformthroughline6d,exemptionsand

dependents. Skiplines7through27. Write"NRF" online28,columnA.Leaveline28,columnB

blank. Skiplines29through31. Completeline32aifyouoryourspouseareage65orolder. Skiplines32bthrough50. Crossthroughthe$10online51,PermanentBuildingFund,andwrite"NRF." Skiplines52through60. Enteryourgrocerycreditamountonline61usingthegrocery

creditworksheetonpage17forIdahotaxableincomeof$1,000orless.

Completeapplicablelines62through75. Skiplines76through79. CompletethebottomofForm43,page1,belowline27.

HEADINGWriteyourname,address,andSocialSecurityNumber(SSN)inthespacesprovided.Ifyoudon'thaveanSSN,writeinyourIndividualTaxIdenticationNumber(ITIN).

Idahowon'tprocessthereturniftheSSNspacedoesn'tcontain

avalidSSNorITIN.Ifyou'veappliedforanITINandhaven'treceiveditfromtheInternalRevenueServicebeforeyouleyourIdahoreturn,enter"FormW-7"inthespaceprovidedfortheSSN.Ifyouenter"FormW-7",includeacopyofyourfederalFormW-7withyourreturn.OnceyoureceiveyourITINfromtheInternalRevenueService,youmustprovideittotheTaxCommissionbeforeyourreturncannishprocessing.

IfyoureceiveanSSNafterusinganITIN,youmustusetheSSNandstopusingyourITIN.It'syourresponsibilitytonotifytheTaxCommissionsoyourreturncannishprocessing.

BesurethatyourreturnandW-2form(s)showthecorrectSSNorITIN.AnerrorinyourSSNorITINwilldelayyourrefund.

AMENDED RETURN

Thisformcanbeusedasanoriginalreturnoranamendedreturn.Ifyouarelingthisformasanamendedreturn,checktheboxatthetopoftheform.Entertheapplicablereason(s)foramending,aslistedbelow.Completetheentireformandschedulesusingthecorrectedamounts.




NEXT YEARS FORMSIfyouneedformsmailedtoyounextyear,pleasechecktheboxbelowyourSocialSecurityNumber.

NONRESIDENT ALIENNonresidentaliensforfederalpurposesarenonresidentsforIdahoincometaxpurposes.Ifyou(oryourspouse)areanonresidentalien,checktheboxbelowtheaddress,andcheckNonresidentforyourresidencystatus.RESIDENCY STATUSChecktheboxthatappliestoyourresidencystatusfor2012.

Ifyouaremarriedandlingajointreturn,checktheboxthatappliestoyourspousesresidencyfor2012.UseForm43ifoneofyouisaresidentandtheotherisn't,andyouledajointfederalreturn.Seepage6todetermineyourstatus.

1. Ifyou(oryourspouse)arearesidentofIdaho,checkbox1.

2. Ifyou(oryourspouse)areamemberofthearmedforcesonactivemilitarydutyoutsideIdahoandIdahoisyourstateofpermanentresidence,checkbox2.(AnIdahoresidentonactivemilitarydutyinoroutsideIdahomustleonForm40unlessyourspouseisapart-yearresidentornonresident.)

3. Ifyou(oryourspouse)areanonresident,checkbox3.

4. Ifyou(oryourspouse)movedintooroutofIdahoandwerea

residentforonlypartoftheyear,checkbox4.

5. Ifyou(oryourspouse)areinIdahoonmilitaryordersbutyourstateofpermanentresidenceisanotherstate,checkbox5.Seetheinstructionsformilitarypersonnelonpage4ofthisbooklet.

Iftheearnedincomeofaservicemember'sspouseisexemptfromIdahotaxationasdescribedonpage4ofthisbookletundermilitarypersonnel,onIdahoForm43theservicememberwouldcheckbox5andthequalifyingspousewouldcheckbox3.

FULL MONTHS IN IDAHO THIS YEARIfyouwereapart-yearresident,enterthenumberoffullmonthsyoulivedinIdahoin2012.Ifyouaremarriedandlingajoint

return,enterthenumberoffullmonthsyourspouselivedinIdahoin2012.Nonresidentsdon'trespondtothisquestion.

CURRENT STATE OF RESIDENCEUsethetwoletterstateabbreviationtoreportyourcurrentstateofresidence.Forexample,ifyoumovedtoIdahoduring2012,useID.Allpart-yearresidentsandnonresidentsmustcompletethissection.Spouseshavingseparatedomicilesmayreportdifferentstates.Ifyouareamilitarynonresident,indicateyourmilitaryhomeofrecord.

LINES 1 THROUGH 5 FILING STATUSChecktheboxindicatingthesamelingstatusshownonyourfederalreturn.Refertofederalinstructionsforfurtherinformationonlingstatus.

LINE 6 EXEMPTIONSExemptionsclaimedonyourIdahoreturnmustmatchtheexemptionsclaimedonyourfederalreturn.

Lines 6a and 6b. Yourself and Spouse.CAUTION: Ifyoucanbeclaimedasadependentonanotherpersonstaxreturn,suchasaparentsreturn,leavetheboxfor"yourself"blank.Instead,checktheboxonline32c.

Ifyoucan'tbeclaimedasadependentonanotherpersonsreturn,youmayclaimoneexemptionforyourself.Enter"1"intheboxforYourself.Ifyouaremarriedlingajointreturn,youcanalsoclaimanexemptionforyourspouse.Enter"1"intheboxforSpouse."Ifyourspousediedduring2012andyouarelingajointreturn,youmayclaimtheexemptionforyourspouse.

FORM 43Instructionsareforlinesnotfullyexplainedontheform.

Generalinformationinstructionsbeginningonpage2alsoapplytothisform.


14/5013

receiptofinstallmentsaleproceedswhileyouwereanIdahoresident.FromfederalForm1040A,line10,enterthecapitalgaindistributionsreceivedwhileyouwereanIdahoresident.

LINE 13 OTHER GAINS OR LOSSESFromfederalForm1040,line14,enterothergainsorlossesreportedonSchedule4797thatoccurredwhileanIdahoresidenorpart-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 INCOME

FromfederalForm1040,line21,enteranyotherincomereceivedwhileanIdahoresidentorpart-yearresident,orfromanIdahosource.

IDAHO ADJUSTMENTS

LINE 21 DEDUCTIONS FOR IRAs AND HEALTH SAVINGSACCOUNTSEnterIdaho'sportionoftheIRAdeductionincludedonfederalForm1040,line32,orForm1040A,line17;Idaho'sportionofthedeductionforafederalhealthsavingsaccountincludedonForm1040,line25;Idaho'sportionoftheArcherMSAdeductionincludedonForm1040,line36;andIdaho'sportionoftheIRC501(c)(18)(D)retirementplanincludedonForm1040,line36.

1. Entertheamountofwagesandearnedincome

youcomputedonthefederalIRAdeduction worksheetandtheamountofincomederived bythetaxpayerfromthebusinesswithrespect towhichthefederalhealthsavingsaccount deductionisclaimed........................................... ________2. Entertheamountfromline1receivedwhile anIdahoresidentorpart-yearresident,orfrom Idahosources...................................................... ________3. Divideline2byline1.(Can'texceed100%)....... %4. EnteramountsfromfederalForm1040, lines25,32,andthewrite-inadjustments writteninleftofline36,codedMSAor

501(c)(18)(D);orForm1040A,line17.............. ... ________5. Multiplyline4byline3.Enterthisamount online21.............................................................. ________

Line 6c. Dependents. Listdependentsclaimedonyourfederalreturn.Ifyouhavemorethanfourdependents,continueonForm39NR,PartG.Enterthetotalnumberofdependentsinthebox.

Line 6d. Total Exemptions. Addlines6athrough6c.

IDAHO INCOME

Youmustcompleteyourfederalincometaxreturnbeforeyoubeginthisform.Youwillusetheinformationyouenteredonyour

federalincometaxreturntocompleteyourForm43.

LINE 7 WAGES, SALARIES, TIPS, ETC.Enterthetotalwages,salaries,tips,etc.receivedforallemploymentwhileanIdahoresidentorpart-yearresidentandforallworkperformedinIdahowhileanonresident.IfyouareanonresidentwhoworksforanemployerbothinIdahoandoutsideofIdaho,pleasecontacttheTaxCommissiontorequestacopyofthepublicationentitled"ResidencyStatusandIdahoSourceIncome"orvisitourwebsiteattax.idaho.gov.ThispublicationwillexplainhowtodeterminetheamountofincomethatistaxabletoIdaho.

IfyourmilitaryhomeofrecordisIdahoandyouareonactivedutyoutsideIdaho,includeallofyourwages.YouractivedutymilitarywagesearnedoutsideofIdahocanbedeductedon

Form39NR,PartB,line7.Ifyouhavenonmilitarywagesthataretaxabletoanotherstate,youcantakeacreditfortaxpaidtootherstatesonForm39NR,PartD.

Ifyourmilitaryhomeofrecordwasn'tIdahoandyouwereonactivedutyinIdaho,don'tincludeyourmilitarywages.

Iftheservicemember'sspouse'searnedincomeisexemptfromIdahotaxationasdescribedonpage4ofthisbookletundermilitarypersonnel,don'tincludethequalifyingspouse'swages.

Ifthewagesonline7don'tmatchtheIdahoincomeamountsonyourForm(s)W-2,pleaseincludeascheduleorexplanation.

LINE 8 TAXABLE INTEREST INCOMEFromfederalForm1040,line8a,Form1040A,line8a,orForm

1040EZ,line2,enterall: InterestincomereceivedwhileanIdahoresident. BusinessinterestincomeearnedfromIdahosources. InterestincomeoninstallmentsalesofIdahoproperty.

NOTE:Don'tincludeinterestearnedfromapersonalbankaccountinIdahowhileanonresident.

LINE 9 DIVIDEND INCOMEFromfederalForm1040,line9a,orForm1040A,line9a,enterdividendsearnedwhileanIdahoresidentorpart-yearresidentanddividendsearnedfromIdahosourceswhileanonresident.

LINE 10 ALIMONY RECEIVEDFromfederalForm1040,line11,enteralimonyreceivedwhilean

Idahoresidentorpart-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


15/5014

LINE 27 IDAHO ELECTION TO FORGO NET OPERATINGLOSS (NOL) CARRYBACKChecktheboxonline27ifyouelectunderSection63-3022(c),IdahoCode,toforgotheIdahocarrybackforanNOL.Ifyoucheckthisbox,youdon'tneedtoincludeaseparatestatementelectingtoforgotheIdahocarrybackperiod.

LINE 28 ADJUSTED GROSS INCOMEColumnA:ThismustbethesameamountofAdjustedGrossIncomeasreportedonyourfederalreturn:Form1040,line37;Form1040A,line21;orForm1040EZ,line4.

ColumnB:ThisisIdahoAdjustedGrossIncome.Entertheamountfromline27.

TAX COMPUTATION

LINE 32a AGE 65 OR OLDERIfyouare65orolder,checktheboxforYourself".Ifyouarelingajointreturnandyourspouseis65orolder,checktheboxforSpouse.AgeisdeterminedasofDecember31.However,ifyour65thbirthdaywasonJanuary1,2013,youmayconsideryourself65onDecember31,2012.Theboxesyoucheckmustmatchyourfederalreturn.

LINE 32b BLINDTheboxforYourselfmustbecheckedifthetaxpayerisblind.

Ifyouarelingajointreturnandyourspouseisblind,checktheboxforSpouse.BlindnessisdeterminedasofDecember31.Theboxesyoucheckmustmatchyourfederalreturn.

LINE 32c CLAIMED DEPENDENTIfyourparentsorsomeoneelsecanclaimyouasadependentontheirtaxreturn,checkthisbox.LINES 33-36 ITEMIZED OR STANDARD DEDUCTIONSMostpeoplecanndtheirstandarddeductionbylookingattheinstructionstotheleftofForm43,line36.However,if

youcheckanyboxesonlines32athrough32c; someonecanclaimyou,oryourspouseiflingjointly,asa

dependent;usetheworksheetbelowtocalculateyourstandarddeductiontobeenteredonline36sinceyoumayuseeitheryourfederalitemizeddeductionsorstandarddeduction,whicheverbenetsyoumore.Forexceptions,seeYOUMUSTITEMIZE.

Ifyouoryourspousearenonresidentaliensforfederalpurposesandaren'tfromIndia,yourstandarddeductioniszero.IfyouarenonresidentaliensfromIndia,usethestandarddeductionindicatedforyourlingstatus.

YouritemizeddeductionsarethesameasthoseusedonyourfederalForm1040.IdahorequiresthatallstateorlocalincometaxesshownonfederalScheduleAbesubtractedfromyourtotalitemizedamountbeforeyouusethisguretoreduceyourincome.Becauseofthisaddback,itmaybemorebenecialtoitemizeforfederalpurposes,butusethestandarddeductionfor

Idaho.

Ifanitemizeddeductionallowableforfederalincometaxpurposesisreducedforthemortgageinterestcreditortheforeigntaxcredit,theamountthatwouldhavebeenallowedifthefederalcredithadn'tbeenclaimedisallowedasanitemizeddeduction.

Ifline35ismorethanline36,youshoulduseyouritemizeddeductionsonline35.Ifline36ismorethanline35,youshoulduseyourstandarddeductiononline36.

FORM 43

LINE 22 MOVING EXPENSES, ALIMONY PAID, ANDSTUDENT LOAN INTERESTIfyouclaimedadeductiononfederalForm1040,line26,31a,or33,oronfederalForm1040A,line18,formovingexpenses,alimonypaid,orstudentloaninterest,completethisworksheettodetermineyourIdahodeduction,ifany:

1. EntertotalincomefromForm43,line20............. ________2. EntertotalincomefromfederalForm1040, line22,orForm1040A,line15........................... ________3. Divideline1byline2.(Can'texceed100%)....... %

4. Entertotalmovingexpense,alimonypaid, andstudentloaninterest...................................... ________5. Multiplyline4byline3.Enterthisamount online22............................................................. ________

LINE 23 DEDUCTIONS FOR SELF-EMPLOYEDEnterIdaho'sportionofthedeductionsforself-employmenttax,self-employedhealthinsurance,andcontributionstoaSEP,SIMPLE,orqualiedplansreportedonyourfederalForm1040,lines27,28,and29.Note:Scorporationwagespaidtoamorethan2%shareholderqualifyforself-employedhealthinsurance.TocomputeIdaho'sportion,completethisworksheet.

1. Entertheamountofself-employmentincome reportedonForm43,line11(businessincome), line17(farmincome),line16(income

frompartnerships),andline7(wagesfrom anScorporationpaidtoamorethan2% shareholder)......................................................... ________2. Entertheamountofself-employmentincome reportedonfederalForm1040,line12 (businessincome),line18(farmincome), line17(incomefrompartnerships),andline7 (wagesfromanScorporationpaidtoamore than2%shareholder).......................................... ________3. Divideline1byline2.(Can'texceed100%)...... %4. FromfederalForm1040,enterthetotalof lines27,28,and29............................................ ________5. Multiplyline4byline3.Enterthisamount online23............................................................. ________

LINE 24 PENALTY ON EARLY WITHDRAWAL OF SAVINGS

EntertheamountfromfederalForm1040,line30thatrelatestointerestincomereportedasIdahoincome.

LINE 25 OTHER DEDUCTIONSYoumaybeentitledtoanIdahodeductionifyouclaimedadeductiononfederalForm1040,lines24,35,or36relatingtoreservists,performingartists,fee-basedgovernmentofcials;domesticproductionactivities;orasawrite-indeductionforrentalofpersonalproperty,reforestationamortizationandexpenses*,repaymentofsupplementalunemploymentbenets,attorneyfeesandcourtcosts,andjurydutypay.DividetheamountofincomerelatingtothatitemincludedinIdahototalincomebytheincomerelatingtotheitemincludedinfederaladjustedgrossincome.ThispercentageismultipliedbythedeductionclaimedonyourfederalreturntocalculatethedeductionallowedonyourIdahoreturn.Forexample,divide

Idahojurypay,includedinIdahototalincome,bytotaljurypayincludedinfederaladjustedgrossincome,toarriveatapercentage(can'texceed100%).Multiplythatpercentagebytheamountofthejurypayclaimedasadeductiononyourfederalreturn.Repeatthisstepforeachoftheaforementioneddeductions,totaltheresultforeachdeduction,andentertheamountonline25.Includeacopyofyourcalculationswithyourreturn.

*Ifthereisnoincomefromtherelatedtimberoperationsfortheyearofthereforestationdeduction,thedeductionforreforestationshallbebasedonthepercentageofpropertyinIdahotototalpropertytowhichthereforestationamortizationandexpenserelates.


16/5015

CREDITS

LINE 43 INCOME TAX PAID TO OTHER STATESNonresidentsdon'tqualifyforthiscredit.

Part-yearresident:WhenthesameincomeistaxedbybothIdahoandanotherstatewhileyouareanIdahoresident,youmaybeentitledtoacreditfortaxpaidtotheotherstate.UseForm39NR,PartC,tocomputethecredit.YoumustincludeacopyoftheotherstatesincometaxreturnandForm39NR.Ifthecreditappliestomorethanonestate,useaseparateForm

39NRforeachstate.

Idahoresidentonactivemilitaryduty:UseForm39NR,PartDtocomputethecredit.

Certainpart-yearresidentsmaybeentitledtoacreditfortaxpaidtoanotherstatebyapass-throughentity.Ifapass-throughentitypaidataxtoanotherstate,itshouldreportthatinformationtoyou.

LINE 44 TOTAL CREDITS FOR CHARITABLECONTRIBUTIONS AND LIVE ORGAN DONATIONSYoumaybeentitledtoacreditifyoumadeacontributiontoaqualiedIdahoeducationalentity,centerforindependentliving,youthorrehabilitationfacilityoritsfoundation,anonprotsubstanceabusecenterlicensedbytheIdahoDepartment

ofHealthandWelfare,ordonatedaqualiedorganfortransplantinginanotherindividual.CompleteForm39NR,PartEandseepage32forspecicinstructions.EnterthetotalallowedcreditfromForm39NR,PartE,line4andincludeForm39NRwithyourreturn.

LINE 45 TOTAL BUSINESS INCOME TAX CREDITSEnterthetotalallowedbusinessincometaxcreditsfromForm44,PartI,line12.Seepage34forspecicinstructions.IncludeForm44.

OTHER TAXES

LINE 47 FUELS TAX DUEIfyoubuygasoline,aircraftfuel,orspecialfuels(diesel,propaneornaturalgas)withoutpayingthefuelstaxandlaterusethisfuel

inlicensedvehiclesoraircraft,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.

Ifyouhaveasalesorusetaxaccount,don'treportyoursalesorusetaxonthisline,butcontinuetoreportthetaxonthese

purchasesonyoursalesandusetaxreturns.

LINE 49 TOTAL TAX FROM RECAPTURE OF INCOME TAXCREDITSIfyouhaveclaimedIdahotaxcreditsthatceasetoqualify,youmustcomputethetaxcreditrecapture.EnterthetotaltaxfromrecaptureofincometaxcreditsfromForm44,PartII,line7.Seepage35forspecicinstructions.IncludeForm44.

LINE 50 TAX FROM RECAPTURE OF QUALIFIEDINVESTMENT EXEMPTION (QIE)IfyouhaveclaimedIdahoexemptionofpropertytaxesfrompropertythatceasestoqualify,youmustcomputetherecaptureoftheQIE.IncludeForm49ER.

YOUMUSTITEMIZEifyouaremarried,lingaseparatereturn(lingstatus3)andyourspouseitemizes.Youmustitemizeifyouwereanonresidentalienforanypartof2012.However,youdon'thavetoitemizeifyouleajointreturnwithyourspousewhowasaU.S.citizenorresidentattheendof2012andyouandyourspouseagreetobetaxedonyourcombinedworldwideincome.

STANDARD DEDUCTION WORKSHEET

Usethisworksheetifsomeonecanclaimyou,oryourspouse

iflingjointly,asadependent;youoryourspousewerebornbeforeJanuary2,1948;orwereblind.

1.Entertheamountshownbelowforyourling status. Singleormarriedlingseparately,enter$5,950. Marriedlingjointlyorqualifyingwidow(er), enter$11,900. Headofhousehold,enter$8,700.............. ....... ________2.Canyoubeclaimedasadependent? No.Entertheamountfromline1online4. Skipline3. Yes.Gotoline3.3.Isyourearnedincome*morethan$650? Yes.Add$300toyourearnedincome. Enterthetotal.

No.Enter$950................................................________4.Enterthesmallerofline1orline3.Ifbornafter January1,1948,andnotblind,enterthisamount online6.Otherwise,gotoline5......................... ________5.IfbornbeforeJanuary2,1948,orblind,multiply thetotalnumberofboxescheckedonForm43, lines32aand32b,by$1,150($1,450ifsingleor headofhousehold)..............................................________6.Addlines4and5.Enterthetotalhereandon Form43,line36..................................................________

*Earnedincomeincludeswages,salaries,tips,professionalfees,andothercompensationreceivedforpersonalservicesyouperformed.Italsoincludesanyamountreceivedasascholarshipthatyoumustincludeinyourincome.Generally,yourearnedincomeisthetotaloftheamount(s)youreportedon

federalForm1040,lines7,12,and18,minustheamount,ifanyonline27.

LINE 37 EXEMPTIONSMultiply$3,800bythetotalnumberofexemptionsenteredonline6d.

YourIdahoexemptionamountshouldbethesameasyourfederalexemptionamount.

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.Besureyouusethecorrectcolumninthetaxtableorthecorrectscheduleforyourlingstatus.Seetheexampleatthebeginningofthetaxtables.

Ifyoudon'tmeetthelingrequirement(seepage2)andarelingonlytoreceivearefundofwithheldtaxes,writeNRF(NotRequiredtoFile)onthisline.

FORM 43


17/5016

SpecialOlympicsIdahoteacheslifeskillssuchasdedication,perseveranceandfocus,whileinstillingcondence.Withtheseskills,50%ofSpecialOlympicsathletesareemployedwhileonly10%-14%ofthegeneralpopulationofpeoplewithdevelopmentadisabilitiesholdjobs.Donationstothisfundwillbeusedtobuysportsequipment,uniforms,food,lodgingandtransportationservicesforcompetitions,aswellashealthscreenings,outreachprogramsandfamilysupportsystemsforadultsandchildrenwithdevelopmentaldisabilities.ContactSpecialOlympicsIdahoat(208)323-0482orvisitwww.idso.org.

LINE 57 NONGAME WILDLIFE CONSERVATION FUNDContributionsareusedtoensuretheconservationofnongamewildlife,rareplants,andtheirhabitatsinIdaho,topromotegreaterawarenessofandappreciationforspeciesthatarenothunted,shed,ortrapped,andtoincreaseopportunitiestoviewandenjoywatchablewildlife.Donationsareusedforavarietyofprojectsincludingstudiesofrareanimalsandplantsinanefforttobettermanagethemsotheydontbecomethreatenedorendangered,educationalprogramsandcommunityprojects,developmentofwildlifeviewingsitesthroughoutthestate,informationalbrochures,andanongamewildlifenewspaperseriesavailabletothepublicandusedbyteachers.ContacttheDepartmentofFishandGameat(208)334-2920.

LINE 58 AMERICAN RED CROSS OF IDAHOContributionsprovidefood,shelter,clothing,andotherhelp

fordisastervictims.Also,fundssupplyitemssuchasbeddingandcotsinareasaroundthestatetoprepareforlargescaleemergencies.DonationsalsosupporttheServicetotheArmedForcescommunicationsprogram,helpingactivedutymilitaryandtheirlovedonesinIdahocommunicateduringfamilyemergencies.ContacttheAmericanRedCrossofGreaterIdahoat(800)853-2570.

LINE 59 IDAHO FOODBANK FUNDContributionsassistIdahohungerrelieforganizationsinmeetingtheincreasingdemandforemergencyfoodneededbyhungryIdahofamilies,children,andseniorcitizens.ContributionsallowtheIdahoFoodbanktoprovideIdahocommunity-basednonprotgroupswithgrantstoincreasetheircapacitytoprovidehungerreliefservicesinIdaho.TheIdahoFoodBankFundisastatewidecollaborationadministratedbytheIdahoFoodbank,

CatholicCharitiesofIdaho,andCommunityActionPartnershipAssociationofIdaho.Visitwww.idahofoodbankfund.orgformoreinformation.

PAYMENTS AND OTHER CREDITS

LINE 61 GROCERY CREDITNonresidentsdon'tqualifyforthiscredit.

Ifyourparentsorsomeoneelsecanclaimyouasadependentontheirtaxreturn,youcan'tclaimthiscreditonyourreturn.

Ifyou'reapart-yearresidentyou'reentitledtoaproratedcreditbasedonthenumberofmonthsyouweredomiciledinIdahoduringthetaxyear.Forthispurpose,morethan15daysofamonthistreatedasafullmonth.

Thecreditallowedforpart-yearresidentscan'texceedtheamountonline42lessline43.Grocerycreditisn'trefundedtopart-yearresidents.Thecreditis$70perexemptionifyourtaxableincomeonline41ismorethan$1,000.Ifyourtaxableincomeonline41is$1,000orless,thecreditis$90perexemption.

Youmayclaimanadditional$20ifyouareage65orolderonDecember31,2012andarearesidentofIdaho.Also,ifyourspouseisage65orolderandisaresidentofIdaho,youmayclaimanadditional$20.

LINE 51 PERMANENT BUILDING FUND (PBF)Youarerequiredtopaythe$10PBFtaxifyourIdahogrossincomeequalsorexceedsthelingrequirementsonpage2.

Youaren'trequiredtopaythe$10PBFtaxif:

yourIdahogrossincomewaslessthantheamountspeciedforyourlingstatus.Drawalinethroughthe$10andenterNRF(NotRequiredtoFile).

youwerereceivingIdahopublicassistancepaymentsattheendofthetaxyear.Checktheboxonthislineanddrawaline

throughthe$10.FoodstampsandWICpaymentsdon'tqualifyasIdahopublicassistance.

youoryourspousewerelegallyblindattheendofthetaxyear.Drawalinethroughthe$10.

DONATIONS

Thedonationsonlines53through59arevoluntaryandwilleitherreduceyourrefundorincreasethetaxdue.Yourchoicetodonateisirrevocable;youcan'tgetarefundlater.Thesedonationsmaybeitemizedascharitablecontributiondeductionsonyour2013incometaxreturn.Ifyouhavequestionsregardingyourdonation(s),youmaycontacttheagencieslisted.

Ifyouarelinganamendedreturn,yourdonationscan'tbelessthantheamountsontheoriginalreturn.

LINE 53 OPPORTUNITY SCHOLARSHIP PROGRAMContributionshelpprovideneed-basedscholarshipfundstoIdahohighschoolgraduateswhoattendapprovedhighereducationinstitutionswithinIdaho.Thisneed-basedprogramisbuiltonasharedresponsibilitymodel.Studentsmustcontributetocostofattendance,andapplyforothernancialaidsourcesincludingfederalaid.Awardsarerenewableforuptofouryearsandarebasedprimarilyonnancialneedwithsomeacademicconsideration.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)nonprotcorporation.ContacttheIdahoGuardandReserveFamilySupportFund,Inc.,at(208)422-5799.

LINE 55 IDAHO CHILDREN'S TRUST FUND/PREVENT CHILDABUSE IDAHOContributionsareusedtoprotectourchildren,Idahossingle

greatestresource.TheChildren'sTrustsupportsworkincommunitiesthroughoutIdahotopreventchildabuseandneglectbeforeiteveroccurs.Preventingchildabuseensuresthefutureprosperityofthestate,supportscommunitiesandenhanceshealthychilddevelopment.Fundedprogramsincludefamilysupportandstrengtheningprograms,parenteducation,voluntaryhomevisitationforrst-timeparents,publicawarenessofthelife-longconsequencesofchildabuseandneglect,childabusepreventionandchildsafetyeducationinschools.ContacttheIdahoChildrensTrustFund/PreventChildAbuseIdahoat(208)386-9317orvisitwww.idahochildrenstrustfund.org.

LINE 56 SPECIAL OLYMPICS IDAHOContributionsprovidesupportforyear-roundsportstrainingandcompetitionforchildrenandadultswithdevelopmentaldisabilitiesinIdaho.Throughsportstrainingandcompetition,

FORM 43


18/5017


Totalcreditallowed: 6. Addamountsonlines2,4and5...................... ________

7. Entertax.Line42lessline43......................... ________

8.Enterthesmallerofline6orline7hereand online61,ComputedAmount......................... ________

Thegrocerycreditallowedforpart-yearresidentscan'texceedtheamountonline42lessline43.Thegrocerycreditisn'trefundedtopart-yearresidents.

MEMBERSOFTHEARMEDFORCESAmemberoftheUnitedStatesArmedForceswhoisdomiciledinIdahoisallowedthecredit.IfyouliveinIdahobutareanonresidentundertheServicemembersCivilReliefAct,youaren'tallowedthegrocerycredit.

AspouseordependentofanonresidentmilitarypersonstationedinIdahomaybeanIdahoresidentorpart-yearresident.Thedomicileofadependentchildispresumedtobethatofthenonmilitaryspouse.

DONATINGYOURGROCERYCREDIT

YoumaydonateyourentiregrocerycredittotheCooperativeWelfareFund.Theelectionismadebycheckingtheboxonline61andenteringzero(0)inthecolumnforline61.Theelectionisirrevocableandmaynotbechangedonanamendedreturn.

NOTE:Ifyouoryourspouseareage65orolderandqualifyforthecreditbutaren'trequiredtoleanIdahoincometaxreturn,youcanclaimthecreditonForm24.YoucangetthisformfromanyTaxCommissionofceorourwebsiteattax.idaho.gov.TherefundclaimisdueonorbeforeApril15,2013.

LINE 62 MAINTAINING A HOME FOR A FAMILY MEMBERAGE 65 OR OLDER OR A FAMILY MEMBER WITH ADEVELOPMENTAL DISABILITYPart-yearresidentsandnonresidentsdon'tqualifyforthiscredit.

IfeitheryouoryourspousewerearesidentoranIdahoresidentonactivemilitarydutyoutsideIdahoandyoumaintainedahouseholdforanimmediatefamilymember(s)age65orolderorwithadevelopmentaldisability,andyoudidn'tincludeadeductionof$1,000perpersononForm39NR,PartB,line11,youmayclaimataxcreditof$100perperson(upto$300).

CompleteForm39NR,PartFandincludeitwithyourreturn.Ifthehomewasmaintainedforthefamilymemberforlessthanafullyear,thetaxcreditisallowedattherateof$8.33permonthperperson.Youmayclaimthiscreditevenifyourgrossincomeislessthanthelingrequirement.

LINE 63 FUELS TAX REFUNDIfyoubuyspecialfuels(diesel,propane,ornaturalgas)withIdahotaxincludedandusethisfuelforheatingorinoff-highway

equipment,youmaybeentitledtoarefundoftheIdahospecialfuelstaxyoupaid.EntertheamountfromForm75,SectionIV,line2.AttachForm75.Heatingfuelisgenerallypurchasedwithoutpayingthetax.

Ifyoubuygasolineanduseitinunlicensedequipmentorauxiliaryengines,youmaybeentitledtoarefundoftheIdahogasolinetaxyoupaid.EntertheamountfromForm75,SectionIV,line1.IncludeForm75.

LINE 64 IDAHO INCOME TAX WITHHELDEnterthetotalamountofIdahoincometaxwithheldasshownonyourwithholdingstatements.IncludelegiblestatecopiesofyourForm(s)W-2,1099,andotherinformationformsthatshowIdahowithholding.

Anindividualdoesn'tqualifyforthecreditforanymonthorpartofamonthforwhichhe: receivedassistancefromthefederalfoodstampprogram; wasincarcerated;or livedillegallyintheUnitedStates.

CompletetheworksheetthatcorrespondstoyourIdahotaxableincome,line41.Enterthetotalcomputedgrocerycreditonline61,ComputedAmount.Seethefollowinginstructionstodonateyourcredit.Ifyouaren'tdonatingyourcredit,enterthe

computedamountinthecolumnforline61.

GROCERY CREDIT WORKSHEETUse this worksheet when Idaho taxable income, line 41 is$1,000 or less.

Yourself: 1. Numberofqualiedmonths.............................. ________ 2. If65orolder,multiplyline1by$9.17. Ifunder65,multiplyline1by$7.50.................. ________ Spouse(ifjointreturn): 3. Numberofqualiedmonths.............................. ________ 4. If65orolder,multiplyline3by$9.17. Ifunder65,multiplyline3by$7.50.................. ________



Totalcreditallowed: 6. Addamountsonlines2,4and5...................... ________

7. Entertax.Line42lessline43.......................... ________

8.Enterthesmallerofline6orline7hereand online61,ComputedAmount.......................... ________

Thegrocerycreditallowedforpart-yearresidentscan'texceedtheamountonline42lessline43.Thegrocerycreditisn'trefundedtopart-yearresidents.

GROCERY CREDIT WORKSHEETUse this worksheet when Idaho taxable income, line 41 ismore than $1,000.

Yourself: 1. Numberofqualiedmonths.............................. ________ 2. If65orolder,multiplyline1by$7.50. Ifunder65,multiplyline1by$5.83.................. ________

Spouse(ifjointreturn): 3. Numberofqualiedmonths.............................. ________ 4. If65orolder,multiplyline3by$7.50. Ifunder65,multiplyline3by$5.83.................. ________


FORM 43


19/5018

Idaho Medical Savings Account:IfyoumakeanIdahomedicalsavingsaccountwithdrawalwhichissubjecttotaxandyouareunderage591/2,thewithdrawalissubjecttopenalty.Thepenaltyis10%oftheamountwithdrawn.Checktheboxandentertheamounthere.

Interest: Interestischargedontheamountoftaxdue,line69,fromtheoriginalduedateuntilpaid.Theratefor2013is3%.

LINE 71 TOTAL DUEEntertheamountoftaxyouowe.Ifyourpaymentincludes

amountsforpenaltyandinterest,includethoseamountsinthegureyouenteronthisline.

Don'tsendcash.Paymentsoflessthan$1aren'trequired.A$20chargewillbeimposedonallreturnedchecks.

Makeyourcheck,cashier'scheck,ormoneyorderpayabletotheIdahoStateTaxCommission.BesuretowriteyourSocialSecurityNumberonitandincludeitwithyourreturn.

Topaybycreditcard,debitcardore-check,visitourwebsiteattax.idaho.gov,orcall(800)972-7660.

LINE 73 REFUNDEntertheamountofyouroverpaymentshownonline72thatyouwantrefundedtoyou.Refundsoflessthan$1won'tbeissued.

Norefundwillbeissuedunlessareturnclaimingoverpaymentoftaxisledwithinthreeyearsaftertheduedateforling.RefundswillbereducedbyunpaidIdahotaxliabilitiesandmaybeseizedforunpaidliabilitiesowedtootherstateagencies.

LINE 74 ESTIMATED T

form 40 instructions.pdf

Documents