(In support of columns (h) and (i) of the Schedule of State Tax Liabilities (Form DDS-2)) Complete for each corporation with nonbusiness income.  Identify the states which differ in their treatment of items included in column (e). INCOME YEAR ENDED:       FILER:

                              State                                                                                              (a)

                                                 Corporation Number
                                                                                                    Key Name
                                                                            or                                                   (b)

                                                                                                                                                                                                                                                                                                                                                                                                                                            IDAHO DOMESTIC DISCLOSURE SPREADSHEET

                              Type of Income/Loss
                                                                                                                                                                                                                                                                                                                                                                                                                     NONBUSINESS INCOME/LOSS
                                                                                                                                 (c)

                                                                                                                                                                                                                                                                                                                                                                                                          FORM DDS-2D

                              Amount
                                                                                                                                 (d)

                                                                                                    State(s) to Which Income/Loss
                                                 as Filed With Such State(s)
                                                                            is  Allocated on Return,

                                                                                                                                 (e)

                                                                                                    State(s) in Which Income/Loss
                                                                            is Treated as Business
                                                 Income/Loss
                                                                                                                                 (f)
                       IA00470

              /EFO00219
       3-06-01