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             Don’t Staple                                                                                                     8734

                                                                              Form 43                                 2022
                                                                              Part-year Resident and 
                                                                              Nonresident Income Tax Return
             Amended Return? Check the box.                                                        ▪             State Use Only
             See page 15 of  the instructions for reasons to 
             amend, and enter the number that applies.                                             ▪
             For calendar year 2022 or fiscal year beginning                                                           , ending
                                                 Your first name and initial                     Last name                             Your Social Security number (required)                                        Deceased 
                                                                                                                                                                                                                     in 2022
                                                 Spouse’s first name and initial                 Last name                             Spouse’s Social Security number (required)                                    Deceased 
                                                                                                                                                                                                                     in 2022
                                                 Current mailing address                                                                        Forms and instructions available at 
                                                                                                                                                       tax.idaho.gov
                                                 City                                                      State      ZIP code         Foreign country (if not U.S.)
                    Please Print or Type
             If the IRS considers you or your spouse a nonresident alien, check here.                                                 ▪
                                                                                                                 Idaho Resident on 
             Residency Status                                                                         Resident   Active Military Duty Nonresident      Part-year Resident                                      Military Nonresident
             Check one for yourself and                                                   Yourself    ▪                   ▪              ▪                ▪                                                      ▪
             one for your spouse, if a                                                             1.            2.                   3.               4.                                                      5.
             joint return.                                                                Spouse      ▪                   ▪              ▪                ▪                                                      ▪
             Enter the full months in                                                                                     Enter your current 
             Idaho this year.                                                   ▪ Yourself         ▪  Spouse              state’s abbreviation.   ▪ Yourself                                                 ▪ Spouse
Filing Status. Check only one box. If married filing jointly or separately, enter spouse’s name and Social Security number above.
                                        1.                         Single  2.     Married filing   3.      Married filing   4.        Head of       5.    Qualifying widow(er)
                                                                                  jointly                  separately                 household           with qualifying dependents
                                                              See instructions, page 16. If someone can claim you as a dependent, leave line 6a blank. Enter “1” on lines 6a and 6b, if they apply.
                                                              6a. Yourself        6b. Spouse               6c. Dependents             6d. Total household
                                                              List your dependents below. If you have more than four dependents, continue on Form 39NR. Enter total number on line 6c.
                                                                                                                                                                                                          Dependent’s birthdate
                                                                   Dependent’s first name                  Dependent’s last name              Dependent’s SSN                                                  (mm/dd/yyyy)

                                        Household

                                                              See instructions, page 16.                                                                                                                     Idaho Amounts
                                                              7 . Wages, salaries, tips, etc. Include Form W-2s ......................................................................                  ▪ 7                00
                                                              8 . Taxable interest income ........................................................................................................      ▪ 8                00
Don’t Staple                                                  9 . Dividend income ....................................................................................................................  ▪ 9                00
                                                              10 . Alimony received ................................................................................................................... ▪ 10               00
                                                              11  . Business income or (loss). Include federal Schedule C or C-EZ ..........................................                            ▪ 11               00
                                                              12 . Capital gain or (loss). If required, include federal Schedule D ..............................................                       ▪ 12               00
                                                              13 . Other gains or (losses). Include federal Form 4797 ..............................................................                    ▪ 13               00
                                                              14 . IRA distributions (taxable amount) ........................................................................................          ▪ 14               00
                                                 Idaho Income 15 . Pensions and annuities (taxable amount) .............................................................................                ▪ 15               00
                                                              16 . Rents, royalties, partnerships, S corporations, trusts, etc. Include federal Schedule E ........                                     ▪ 16               00
                                                              17 . Farm income or (loss). Include federal Schedule F ...............................................................                    ▪ 17               00
                                                              18 . Unemployment compensation ...............................................................................................            ▪ 18               00
                                                              19 . Other income. Include explanation ........................................................................................           ▪ 19               00
                                                              20 . Total Income. Add lines 7 through 19 ...................................................................................               20               00
                                                                                         Continue to page 2.

             EFO00091                                              12-30-2022                                                         Page 1 of 3

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                                                                                                                                       Form 43     2022     (continued)
                  See instructions, page 17.
                  21. Deductions for IRAs, health savings accounts, and IRC 501(c)(18)(D) retirement plan .......                                           ▪  21    00
                  22. Moving expenses, alimony paid, and student loan interest ...................................................                          ▪  22    00
                  23.  Deductions for self-employment tax, health insurance, and qualified retirement plans ........                                        ▪  23    00
                  24. Penalty on early withdrawal of savings .................................................................................              ▪  24    00
                  25. Other deductions. See instructions .......................................................................................            ▪  25    00
Idaho Adjustments 26.  Total Adjustments. Add lines 21 through 25 .......................................................................                      26    00
                  27.  Adjusted Gross Income. Subtract line 26 from line 20 .......................................................                         ▪  27    00
                                                                                                                           Column A - Federal                  Column B - Idaho
                  28. Enter amount from federal Form 1040, line 11.
                       Enter amount from line 27 in Column B .......................................                     ▪ 28                               00       00
                  29. Additions from Form 39NR, Part A, line 5. 
                       Include Form 39NR .....................................................................             29                               00       00
                  30. Subtractions from Form 39NR, Part B, line 27.
                       Include Form 39NR .....................................................................             30                               00       00
                  31.  Total Adjusted Income. Add lines 28 and 29 minus 
                       line 30 ......................................................................................... ▪ 31                               00 ▪     00
Standard 
Deduction                              a. If age 65 or older ...............................        ▪                    Yourself ▪    Spouse
for Most 
People                 32.  Check      b. If blind ................................................ ▪                    Yourself ▪    Spouse
Single or                              c. If your parent or someone else can claim you as a
Married Filing                            dependent, check here and enter zero on line 63 ..                                      ▪
Separately: 
$12,950
 Head of               33. Itemized deductions. Include federal Schedule A. Federal limits apply ....................                                       ▪  33    00
Household:             34. State and local income or general sales taxes included on federal Schedule A .......                                             ▪  34    00
$19,400 
                       35. Subtract line 34 from line 33. If you don’t use federal Schedule A, enter zero .........                                         ▪  35    00
Married Filing 
Jointly or             36.   Enter the standard deduction for your filing status. See instructions, page 19,                             
Qualifying                   to determine amount if not standard .........................................................................                  ▪  36    00
Widow(er): 
$25,900                37. Enter the larger of line 35 or line 36..........................................................................                    37    00
                       38. Idaho percentage. Divide line 31, Column B, by line 31, Column A ..........................                                         38    %
                  39.  Multiply amount on line 37 by the percentage on line 38 and enter the result here ..............                                        39    00
                  40.  Qualified business income deduction ...................................................................................              ▪  40    00
                  41.  Idaho taxable income. Subtract lines 39 and 40 from line 31, Column B .............................                                  ▪  41    00
                  42.  Tax from table or rate schedule. See instructions, page 53 .................................................                         ▪  42    00
                  43 . Income tax paid to other states. Include Form 39NR and other states’ returns ....................                                    ▪  43    00
                  44.  Total credits from Form 39NR, Part E, line 4. Include Form 39NR .......................................                                 44    00
                  45 . Total business income tax credits from Form 44, Part I, line 10. Include Form 44 ...............                                        45    00
Credits                                                                                                                                                     ▪  46    00
                  46.  Idaho Child Tax Credit. Computed amount from worksheet on page 21                                      ..............................
                  47 . Subtract lines 43 through 46 from line 42. If less than zero, enter zero ...............................                                47    00
                  48 . Fuels use tax due. Include Form 75 ......................................................................................               48    00
                  49 . Sales/use tax due on untaxed purchases (online, mail order, and other) .....................                                         ▪  49    00
                  50 .  Total tax from recapture of income tax credits from Form 44, Part II, line 6. 
                       Include Form 44 ....................................................................................................................    50    00
                  51 . Tax from recapture of qualified investment exemption (QIE). 
                       Include Form 49ER ...............................................................................................................    ▪  51    00
Other Taxes       52 . Permanent building fund tax.                                                                                                            52    10 00
                       Check the box if you received Idaho public assistance payments for 2022................                         ▪
                  53 . Total Tax. Add lines 47 through 52 .......................................................................................           ▪  53    00
                                          Continue to page 3.

EFO00091               12-30-2022                                                                                          Page 2 of 3

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Form 43 2022 (continued)
I want to donate to:
54. Idaho Nongame Wildlife Fund ........ 55. Idaho Children’s Trust Fund ...........
▪ ▪
56. Special Olympics Idaho ................. 57. Idaho Guard and Reserve Family ...
▪ ▪
58. American Red Cross of Idaho Fund .. 59. Veterans Support Fund ..................
▪ ▪
Donations 60. Idaho Food Bank Fund ................... 61. Opportunity Scholarship Program .....
▪ ▪
62. Total Tax Plus Donations. See instructions, page 22. Add lines 53 through 61 ................... 62 00
63 . Grocery Credit. Computed amount from worksheet on page 23 ......... ▪
To receive your grocery credit, enter the computed amount on line 63 ........................... ▪ 63 00
To donate your grocery credit to the Cooperative Welfare Fund,
check the box and enter zero on line 63 ............................................................... ▪
64 . Maintaining a home for family member age 65 or older or
developmentally disabled. Include Form 39NR ........................................................................ ▪ 64 00
65 .Specia l fuels tax refund Gasoline tax refund Include Form 75 .... 65 00
66 . Idaho income tax withheld. Include Form W-2s and any 1099s that
show Idaho withholding .........................................................................................................
Payments ▪ 66 00
67 . 2022 Form 51 estimated payments and amount applied from 2021 return .......................... ▪ 67 00
68. Paid by entity ▪ Withheld ▪ ABE ▪
See instructions. Include Form ID K-1s ................................................................................ 68 00
69 . Tax Reimbursement Incentive credit ▪ Claim of Right credit ▪
See instructions ......................................................................................................................... 69 00
70 . Total Payments and Other Credits. Add lines 63 through 69 ............................................. 70 00
71. Tax Due. If line 62 is more than line 70, subtract line 70 from line 62 ........................... ▪ 71 00
72. Penalty ▪ Interest from the due date ▪ Enter total ............. 72 00
Check the box if penalty is caused by an unqualified Idaho medical
savings account withdrawal .................................................................................. ▪
Tax Due
73. Nonrefundable credit from a prior year return. See Form 44 instructions ............................. ▪ 73
74. Total Due. Add lines 71 and 72, then subtract line 73.
Pay online or make check payable to the Idaho State Tax Commission .............................. ▪ 74 00
75. Overpaid. If line 62 is less than 70, subtract lines 62 and 72 from line 70 .................................. ▪ 75 00
Refund 76. Refund ............. ▪ Apply to 2023 ........ ▪

77. Direct Deposit. See instructions, page 25. ▪ Check if final deposit destination is outside of the U.S.
▪ Routing No. ▪ Checking
Type of Account:
▪ Account No. ▪ Savings

78 . Total due (line 74) or overpaid (line 75) ................................................................................ 78 00
79 . Refund from original return plus additional refunds ..................................................................... ▪ 79 00
80 . Tax paid with original return plus additional tax paid ............................................................ ▪ 80 00
Amended
81 . Amended tax due or refund. Add lines 78 and 79 then subtract line 80 ............................... 81 00
Within 180 days of receiving this return, the Idaho State Tax Commission may discuss this return with the paid preparer identified below.
▪ Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct, and complete. See instructions.
Your signature (required) Spouse’s signature (if a joint return, both must sign) Taxpayer’s phone number
Sign ▪ ▪
Here Paid preparer’s signature Preparer’s EIN, SSN, or PTIN Preparer’s phone number
▪ ▪
Preparer’s address State ZIP code Date

MAIL TO: Idaho State Tax Commission, PO Box 56, Boise, ID 83756-0056
Include a complete copy of your federal return.
EFO00091 12-30-2022 Page 3 of 3

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Form 43 — Instructions
2022
Part-year Resident and Nonresident
Income Tax Return

Instructions are for lines not fully explained on the your federal Form W-7 with your return. Once you
form. General information instructions beginning on receive your ITIN from the IRS, you must provide it
page 2 also apply to this form. to the Tax Commission before your return can finish
processing.
Grocery Credit Refund Only
You must be an Idaho resident or an Idaho resident If you receive an SSN after using an ITIN, you must
on active military duty to qualify for a refund of use the SSN and stop using your ITIN. It’s your
the grocery credit. Part-year residents can claim a responsibility to notify the Tax Commission so your
prorated credit against their tax due but don’t qualify return can finish processing.
for a refund of any excess credit. Nonresidents Be sure that your return and W-2 forms show the
don’t qualify for the credit. correct SSN or ITIN. An error in your SSN or ITIN will
If you were a resident, but your spouse was a delay your refund.
part-year resident or nonresident and you aren’t
Amended Return
required to file an income tax return, file Form 43 to You can use this form as an original return or an
claim a refund of the grocery credit allowed to the amended return.
resident.
If you’re filing this form as an amended return, check
You aren’t required to include a copy of the federal the box at the top of the form. Enter the number from
return. the following list that best describes your reason for
Complete Form 43 as follows: amending.
• Complete the top of the form through line 6 1. Federal Audit
• Skip lines 7 through 27 2. Net Operating Loss Carryback – Include Form 56
• Write “NRF” (Not Required to File) on line 28, or a schedule showing the application of the loss
Column A. Leave line 28, Column B blank 3. Federal Amended – Include a complete copy of
• Skip lines 29 through 31 your federal return
• Complete line 32a if you (or your spouse) are 4. Other – Include an explanation
age 65 or older Complete the entire form and schedules using the
• Skip lines 33 through 51 corrected amounts. Don’t include a copy of your
• Cross through the $10 on line 52, Permanent original return with the amended return.

Building Fund, and write “NRF” Nonresident Alien
• Skip lines 53 through 62 Nonresident aliens for federal purposes are
• Enter your grocery credit amount on line 63 nonresidents for Idaho income tax purposes. If you’re
using the grocery credit worksheet on page 23 (you or your spouse) a nonresident alien, check the
• Complete applicable lines 64 through 77 box below the address and check Nonresident for your
residency status.
• Skip lines 78 through 81
• Complete the bottom of Form 43 below line 81 Residency Status
Check the box that applies to your residency status
Heading for 2022. If you’re married and filing a joint return,
Write your name, address, and Social Security check the box that applies to your spouse’s residency
number (SSN) in the spaces provided. If you for 2022. Use Form 43 if one of you is a resident and
don’t have an SSN, write in your Individual Tax the other isn’t, and you filed a joint federal return. See
Identification Number (ITIN). page 4 to determine your status.
If you don’t have or aren’t required to have an SSN • If you’re (you or your spouse) an Idaho resident,
or ITIN, enter “NRA” (Nonresident Alien) in the SSN check box 1.
space. If you’ve applied for an ITIN and haven’t • If you’re (you or your spouse) a member of the
received it from the IRS before you file your Idaho armed forces on active military duty outside
return, enter “Form W-7” in the space provided for Idaho and Idaho is your state of permanent
the SSN. If you enter “Form W-7,” include a copy of residence, check box 2. (An Idaho resident on
EIN00046 12-30-2022 Page 15 of 64

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Form 43 — Instructions 2022 (continued)

active military duty in or outside Idaho must file Line 6b. Spouse. Enter “1” if you’re filing a joint
on Form 40 unless your spouse is a part-year return.
resident or nonresident.) Enter “1” if your spouse died during 2022 and you’re
• If you’re (you or your spouse) a nonresident, filing a joint return.
check box 3.
Leave the line blank if someone else claims your
• If you or your spouse moved into or out of Idaho spouse as a dependent on their return.
and were a resident for only part of the year,
check box 4. Line 6c. Dependents. List your dependents. Include
• If you’re (you or your spouse) in Idaho on their SSN and birthdate. If you have more than four
military orders but your state of permanent dependents, continue on Form 39NR, Part G. Enter
residence is another state, check box 5. See the total number of dependents on the line.
the instructions for Military Personnel on If you’re the noncustodial parent of a dependent and
page 5of this booklet. are claiming them on your return, include federal
If the earned income of a servicemember’s spouse Form 8332 or a copy of the court order with the return.
is exempt from Idaho taxation on Idaho Form 43, See irs.gov for more information.
the servicemember must check box 5 and the
Line 6d. Total Household. Add lines 6a through 6c.
qualifying spouse must check box 3.
If you’re a resident filing Forms 43 and 39NR due Idaho Income
to a nonresident spouse, the amounts reported Complete your federal income tax return before you
for additions and subtractions in the Idaho column begin this form. You’ll use the information from your
must be the total amount for your share of those federal income tax return to complete your Form 43.
additions or subtractions plus the amount of any
Idaho additions or subtractions of your nonresident Line 7 Wages, Salaries, Tips, etc.
spouse. Enter the total wages, salaries, tips, etc. received for
all employment while an Idaho resident or part-year
Full Months in Idaho This Year resident and for all work performed in Idaho while a
If you were a part-year resident, enter the number nonresident. If you’re a nonresident who works for an
of full months you lived in Idaho in 2022. If you’re employer both in Idaho and outside of Idaho, visit our
married and filing a joint return, enter the number Idaho Residency Status webpage at tax.idaho.gov. It
of full months your spouse lived in Idaho in 2022. explains how to determine the amount of income that’s
Nonresidents don’t respond to this question. taxable to Idaho.
Current State of Residence If your military home of record is Idaho and you’re on
Use the two-letter state abbreviation to report active duty outside Idaho, include all of your wages.
your current state of residence. For example, Your active duty military wages earned outside of
if you moved to Idaho during 2022, use ID. Idaho can be deducted on Form 39NR, Part B, line 7.
All part-year residents and nonresidents must If you have nonmilitary wages that are taxable in
complete this section. Spouses with separate another state, you can take a credit for tax paid to
domiciles may report different states. If you’re a other states on Form 39NR, Part D.
military nonresident, indicate your military home of If your military home of record wasn’t Idaho and
record. you were on active duty in Idaho, don’t include your
military wages.
Lines 1 Through 5 Filing Status
Check the box indicating your Idaho filing status. If the servicemember’s spouse’s earned income
Refer to General Information on page 2 for further isn’t taxable by Idaho as described on page 5 under
information on filing status. Military Personnel, don’t include the qualifying
spouse’s wages.
Line 6 Household
If the wages on line 7 don’t match the Idaho income
Line 6a. Yourself. Enter “1” unless someone else amounts on your Form W-2s, include a schedule or
claims you as a dependent on their return. explanation.

EIN00046 12-30-2022 Page 16 of 64

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                                                    Form 43 — Instructions    2022    (continued)         

Line 8 Taxable Interest Income                      Line 15 Pensions and Annuities
From federal Form 1040 or 1040-SR, line 2b, enter   From federal Form 1040 or 1040-SR, line 5b, enter 
all:                                                the amount of pensions and annuities received while 
•  Interest income received while an Idaho resident an Idaho resident or part-year resident.

•  Business interest income earned from Idaho       Line 16 Rents, Royalties, Partnerships, etc.
     sources                                        From federal Schedule 1, line 5, enter the amount 
•  Interest income on installment sales of Idaho    reported on Schedule E earned or received while 
     property                                       an Idaho resident or part-year resident or related to 
Note: Don’t include interest earned from a personal Idaho business or property. Report passive activity 
bank account in Idaho while a nonresident.          losses from Idaho activities that are “Allowed” 
                                                    losses from federal Form 8582 and corresponding 
Line 9 Dividend Income                              worksheets.
From federal Form 1040 or 1040-SR, line 3b, 
enter dividends earned while an Idaho resident      Line 17 Farm Income or Loss
or part-year resident and dividends earned from     From federal Schedule 1, line 6, enter the amount 
Idaho sources while a nonresident.                  reported on Schedule F that’s farm income or 
                                                    loss incurred while an Idaho resident or part-year 
Line 10 Alimony Received                            resident or from an Idaho farming operation. A 
From federal Schedule 1, line 2a, enter alimony     nonresident operating a farm in Idaho and another 
received while an Idaho resident or part-year       state must apportion income or loss. Complete and 
resident.                                           include Idaho Form 402.

Line 11 Business Income or Loss                     Line 18 Unemployment Compensation
From federal Schedule 1, line 3, enter the income   From federal Schedule 1, line 7, enter any 
or loss reported on Schedule C or C-EZ from         unemployment compensation received while an 
businesses or professions engaged in while an       Idaho resident or part-year resident. Enter the amount 
Idaho resident or part-year resident or conducted   received from the Idaho Department of Labor while a 
in Idaho while a nonresident. A nonresident         nonresident.
conducting business in Idaho and another state 
must apportion income or loss. Complete and         Line 19 Other Income
include Idaho Form 402.                             From federal Schedule 1, line 8, enter any other 
                                                    income received while an Idaho resident or part-year 
Line 12 Capital Gain or Loss                        resident or from an Idaho source. An example is: 
From federal Form 1040 or 1040-SR, line 7, enter    •  Idaho lottery winnings over $600 
the gain or loss reported on Schedule D from:
                                                    Also include:
•    The sale of capital assets located in Idaho
                                                    • The total of any state income tax refunds 
•    The sale of capital assets while you were        received while an Idaho resident from federal 
     residing in Idaho, or                            Schedule 1, line 1, state tax rebates for Idaho 
•    The receipt of installment sale proceeds while   servicemembers, and 
     you were an Idaho resident                     • The taxable amount of Social Security benefits 
                                                      received while an Idaho resident from federal 
Line 13 Other Gains or Losses
                                                      Form 1040 or 1040-SR, line 6b.
From federal Schedule 1, line 4, enter other gains 
or losses reported on federal Schedule 4797 that    Don’t include federal NOL on this line.
occurred while an Idaho resident or part-year 
resident or from an Idaho business.                 Idaho Adjustments
                                                    Line 21 Deductions for IRAs and Health Savings 
Line 14 IRA Distributions                           Accounts
From federal Form 1040 or 1040-SR, line 4b, enter   Enter Idaho’s portion of:
the amount of IRA distributions received while an 
                                                    • The IRA deduction included on federal Schedule 1, 
Idaho resident or part-year resident.
                                                      line 20

EIN00046  12-30-2022                                                                           Page 17 of 64

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Form 43 — Instructions 2022 (continued)

• The deduction for a federal health savings To compute Idaho’s portion, complete this worksheet.
account included on Schedule 1, line 13 If you have amounts from more than three businesses,
• The Archer MSA deduction included on add more lines.
Schedule 1, line 23, and 1. Self-Employment Tax Deduction
• The IRC 501(c)(18)(D) retirement plan included Enter the total federal deduction amount related
on Schedule 1, line 24f to each Schedule C, E, and/or F in Column A.
Compute the Idaho percentage in Column B
1. Enter the amount of wages and earned by dividing the Idaho income reported by each
income you computed on the federal IRA business by the total income reported by each
deduction worksheet and the amount of business. Multiply Column A by Column B and
income you earned from the business enter in Column C.
that the federal health savings account
A B C
deduction is claimed on .............................
Business 1 x =
2. Enter the amount from line 1 received
Business 2 x =
while an Idaho resident or part-year
resident or from Idaho sources .................. Business 3 x =
3. Divide line 2 by line 1. Total Idaho Self-Employment
(Can’t exceed 100%) ................................. % Tax Deduction ..........................................
4. Enter amounts from federal Schedule 1,
2. Self-Employed SEP , SIMPLE, and Qualified Plans
lines 13, 20, 23, and 24f ............................
Enter the total federal deduction amount related
5. Multiply line 4 by line 3. Enter this to each Schedule C, E, and/or F in Column A.
amount on line 21 ...................................... Compute the Idaho percentage in Column B by
dividing the Idaho self-employment income reported
Line 22 Moving Expenses, Alimony Paid, and by each business by the total self-employment
Student Loan Interest income reported by each business. Multiply
If you claimed a deduction on federal Schedule 1, Column A by Column B and enter in Column C.
line 14, 19a, or 21 for moving expenses, alimony
A B C
paid, or student loan interest, complete this
worksheet to determine your Idaho deduction, if any: Business 1 x =
Business 2 x =
1. Enter total income from Form 43, line 20. Business 3 x =
Don’t include federal NOL in line 20 .........
Total Idaho Self-Employed
2. Enter total income from federal Retirement Plan Deduction ......................
Form 1040 or 1040-SR, line 9, less
federal NOL unless already subtracted ..... 3. Self-Employed Health Insurance Deduction
3. Divide line 1 by line 2. Enter the total federal deduction amount related
(Can’t exceed 100%) ................................. % to each Schedule C, E, and/or F in Column A.
4. Enter total allowable federal amount of Compute the Idaho percentage in Column B
moving expenses, alimony paid, and by dividing the Idaho income reported by each
student loan interest .................................. business by the total income reported by each
5. Multiply line 4 by line 3. Enter this business. Multiply Column A by Column B and enter
amount on line 22 ...................................... in Column C.
A B C
Line 23 Deductions for Self-employed Business 1 x =
Enter Idaho’s portion of the deductions for Business 2 x =
self-employment tax, self-employed health insurance, Business 3 x =
and contributions to a Simplified Employee Pension
Plan (SEP), a Savings Incentive Match Plan for Total Idaho Self-Employed
Health Insurance Deduction ....................
Employees (SIMPLE), or a qualified plan reported on
your federal Schedule 1, lines 15, 16, and 17. 4. Total Self-Employment Deduction
Note: S corporation wages paid to a more-than-2% Add the total amounts in Column C,
shareholder qualify for self-employed health lines 1, 2, and 3 ........................................
insurance.
EIN00046 12-30-2022 Page 18 of 64

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                                                        Form 43 — Instructions    2022    (continued)         

Line 24 Penalty on Early Withdrawal of Savings          Tax Computation
Enter the amount from federal Schedule 1, line 18       Line 32a Age 65 or Older
that relates to interest income reported as Idaho       If you’re 65 or older, check the box for “Yourself.” If 
income.                                                 you’re filing a joint return and your spouse is 65 or 
                                                        older, check the box for “Spouse.” If your 65th birthday 
Line 25 Other Deductions                                was on January 1, 2023, you may consider yourself 
You may qualify for an Idaho deduction if you           65 on December 31, 2022. The boxes you check must 
claimed any of the following items on federal           match your federal return.
Schedule 1, lines 11 through 25 relating to:
•  Reservists                                           Line 32b Blind
•  Performing artists                                   Check the box for “Yourself” if you’re blind. If you’re 
                                                        filing a joint return and your spouse is blind, check the 
•   Fee-based government officials
                                                        box for “Spouse.” The boxes you check must match 
•  Educator expenses                                    your federal return.
•  A write-in deduction for rental of personal 
    property                                            Line 32c Claimed Dependent
                                                        Check this box if someone else, such as a parent, can 
•  Reforestation amortization and expenses*
                                                        claim you as a dependent.
•  Attorney fees and court costs
•  Jury duty pay                                        Lines 33 – 36 
Divide the amount of income relating to that item       Standard Deductions
included in Idaho total income by the income            Most people can find their standard deduction by 
relating to the item included in federal adjusted       looking at the instructions to the left of Form 43, 
gross income. This percentage is multiplied by          line 36. Use the Standard Deduction Worksheet on 
the deduction claimed on your federal return to         page 20 to calculate your standard deduction if:
calculate the deduction allowed on your Idaho           •  You check any boxes on lines 32a through 
return. For example, divide Idaho jury pay included       32c, or
in Idaho total income by total jury pay included        • Someone can claim you or your spouse, if filing 
in federal adjusted gross income to arrive at a           jointly, as a dependent
percentage (can’t exceed 100%). Multiply that 
                                                        You can use either your federal itemized deductions or 
percentage by the amount of the jury pay claimed 
                                                        standard deduction, whichever benefits you more. 
as a deduction on your federal return. Repeat this 
step for each of the deductions mentioned above.        You must itemize if:
Total the result for each deduction, and enter the      • You’re married filing a separate return (filing 
amount on line 25. Include a copy of your calculations    status 3), and your spouse itemizes
with your return.                                       •  You were a nonresident alien for any part of 2022
*If there’s no income from the related timber           You don’t have to itemize if you file a joint return 
operations for the year of the reforestation deduction, with your spouse who was a U.S. citizen or resident 
the deduction for reforestation is based on the         at the end of 2022, and you and your spouse agree 
percentage of property in Idaho to the total property   to be taxed on your combined worldwide income.
that relates to the reforestation amortization and 
expense.                                                Idaho requires that state or local income or general 
                                                        sales taxes shown on federal Schedule A be 
Line 28 Adjusted Gross Income                           subtracted from your total itemized amount before 
Column A: This must be the same amount of               you use this figure to reduce your income. Because 
Adjusted Gross Income as reported on your federal       of this addback, it may be more beneficial to itemize 
Form 1040 or 1040-SR, line 11.                          for federal purposes but use the standard deduction 
                                                        for Idaho.
Column B: This is Idaho Adjusted Gross Income. 
Enter the amount from line 27.                          If the IRS considers you or your spouse nonresident 
                                                        aliens and you aren’t from India, your standard 
If your Idaho Adjusted Gross Income is negative,        deduction is zero. If you’re nonresident aliens from 
see Idaho Form 56 and instructions.                     India, use the standard deduction for your filing status.

EIN00046 12-30-2022                                                                          Page 19 of 64

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Form 43 — Instructions 2022 (continued)

If line 35 is more than line 36, use your itemized 3. Is your earned income* more than $750?
deductions on line 35. If line 36 is more than line 35, Yes. Add $400 to your earned
use your standard deduction on line 36. income. Enter the total
No. Enter $1,150 ..............................
Itemized Deductions
4. If you can be claimed as a dependent,
If you use federal Schedule A to itemize, use the enter the smaller of lines 1 or 3. If born
following instructions for line 34: after January 1, 1958, and not blind,
• If federal Schedule A, line 5d, is: skip to line 6. Otherwise,
go to line 5 ..............................................
$10,000 or less ($5,000 if married filing
5. If born before January 2, 1958, or blind,
separately), enter the amount from federal
multiply the total number of boxes
Schedule A, line 5a
checked on Form 43, lines 32a and 32b
More than $10,000 ($5,000 if married by $1,400 ($1,750 if single or head of
filing separately), subtract lines 5b and 5c household) .............................................
from line 5e, and enter the amount here. 6. Add lines 4 and 5. Enter the total
Enter zero for any result less than zero here and on Form 43, line 36 ..................
Federal foreign tax credit: If you claim the federal
*Earned income includes wages, salaries, tips,
foreign tax credit, Idaho allows that amount as a
professional fees, and other compensation received
deduction. Idaho doesn’t have a credit that matches
for personal services you performed. It also includes
the federal foreign tax credit.
any amount received as a scholarship that you
Add the amount you claimed for the federal foreign must include in your income. See Gross Income in
tax credit to your Idaho itemized deductions. General Information. Generally, your earned income
is the total of the amounts you reported on federal
Standard Deduction Worksheet Form 1040 or 1040-SR.

1. Enter the amount shown below for your Line 38 Idaho Percentage
filing status: Divide the amount from line 31, Column B, by the
• Single or married filing separately amount from line 31, Column A. Round to four digits
enter $12,950 to the right of the decimal point. For example .66666
• Married filing jointly or qualifying is rounded to .6667 and is entered as 66.67%. The
widow(er) enter $25,900 percentage can’t exceed 100% or be less than zero. If
• Head of household enter $19,400 ...... line 31, Column A is negative and line 31, Column B is
2. Can you be claimed as a dependent? positive, the percentage is 100%.
No. Enter the amount from line 1 on line 4.
Line 40 Qualified Business Income Deduction
Skip line 3.
Use the worksheet below to calculate the amount to
Yes. Go to line 3
enter on line 40.
Worksheet
1. Enter the business information in the table below using information from your K-1s and federal Form 8995. Then add your totals
for Column (c) and for column ( ).e
(a) (b) (c) (d) (e)
Business name Taxpayer Total qualified business Idaho apportionment Idaho source qualified
. identification number income or (loss) factor business income or (loss)
(Multiply Column c by
Column d)

Total: Total:
2. Divide the total of Column (e) by the total of Column (c) for your Idaho percentage of qualified
business income............................................................................................................................... 2
3. Enter the qualified business income deduction you claimed on your federal return ........................ 3
4. Multiply line 2 by line 3 to calculate your Idaho Qualified business income deduction .................... 4
5. Enter the amount from line 4 on Idaho Form 43, Line 40 ................................................................ 5
EIN00046 12-30-2022 Page 20 of 64

- 10 -

Form 43 — Instructions 2022 (continued)

Line 42 Tax If you don’t have a qualifying child, you can’t claim the
Enter the tax on this line. If line 41 is less than credit.
$100,000, use the tax tables beginning on page 53. For divorced parents or parents who don’t live
If line 41 is $100,000 or more, use the tax rate together, the custodial parent claims the qualifying
schedules on page 64. Be sure you use the correct child.
column in the tax table or the correct schedule for
your filing status. See the example at the beginning The noncustodial parent may claim the child if:
of the tax table. • A court has awarded the right to claim the child
for tax purposes to the noncustodial parent, or
If you don’t meet the filing requirement (see page 2)
and are filing only to receive a refund of withheld • The custodial parent signs a written declaration
taxes, write “NRF” (Not Required to File) on this line. that the noncustodial parent can claim the child
for the child tax credit
Credits The noncustodial parent must include a copy of
Line 43 Income Tax Paid to Other States the court order or the written declaration with their
Nonresidents don’t qualify for this credit. income tax return.

Part-year resident: When both Idaho and another Idaho part-year residents qualify for the Idaho child
state tax the same income while you’re an Idaho tax credit for the part of the year they were an Idaho
resident, you may qualify for a credit for tax paid resident. Compute the prorated credit using the
to the other state. Use Form 39NR, Part C, to following worksheet.
compute the credit. You must include a copy of the
other state’s income tax return and Form 39NR. Note: This credit is limited to your tax liability after any
If the credit applies to more than one state, use a credit for tax paid to other states, grocery credit, and
separate Form 39NR for each state. credits from Forms 39NR and 44. See Line 63 Grocery
Credit for more limitations to part-year resident grocery
Idaho resident on active military duty: Use credit.
Form 39NR, Part D to compute the credit.
Certain part-year residents may qualify for a credit Worksheet
for tax paid to another state by a pass-through 1. Enter the number of months you lived in
entity. If a pass-through entity paid a tax to another Idaho (more than 15 days is treated as a
state, it should report that information to you. full month) ..................................................
2. Multiply line 1 by $17.08 ............................
Line 44 Total Credits for Charitable Contributions
3. Multiply line 2 by the number of your
and Live Organ Donations
qualifying children* ....................................
You may qualify for a credit if you donated a qualified
organ that’s transplanted into another individual, or if 4. Enter the amount from Form 43, line 42 ...
you made a contribution to: 5. Enter the amount from Form 43, line 43 ...
• A qualified Idaho educational entity 6. Part-year residents: Enter the amount from
• Center for independent living Form 43, line 63. (See line 63 instructions
for calculating the Grocery Credit.) ............
• Youth or rehabilitation facility or its foundation, or
7. Enter the amount from Form 43, line 44 ...
• A nonprofit substance abuse center licensed by
8. Enter the amount from Form 43, line 45 ...
the Idaho Department of Health and Welfare
9. Subtract lines 5 through 8 from line 4. If
Complete Form 39NR, Part E and see page 51 less than zero, enter zero ..........................
for specific instructions. Enter the total allowed
10. Enter the lesser of lines 3 or 9 here and on
credit from Form 39NR, Part E, line 4 and include
Form 43, line 46 ........................................
Form 39NR with your return.

Line 46 Idaho Child Tax Credit *See federal Form 1040 instructions for more
Nonresidents don’t qualify for this credit. To information on qualifying children.
qualify for the Idaho Child Tax Credit, the child must:
• Be your qualifying child, and
• Be age 16 or under as of December 31, 2022
EIN00046 12-30-2022 Page 21 of 64

- 11 -

Form 43 — Instructions 2022 (continued)

Other Taxes box on this line and draw a line through the
Line 48 Fuels Tax Due $10. Food stamps and WIC payments don’t
If you buy gasoline, aircraft fuel, or special fuels qualify as Idaho public assistance
(diesel, propane, or natural gas) without paying the • You (or your spouse) are legally blind at the end
fuels tax and later use this fuel in licensed vehicles of the tax year. Draw a line through the $10
or aircraft, you owe fuels tax. Add the amounts on
Form 75, Section IV, lines 3 and 4, and enter the Donations
total. Include Form 75. The donations on lines 54 through 61 are voluntary
Line 49 Sales/Use Tax Due and will either reduce your refund or increase the
If you made purchases during the year without tax due. Once you make the donation, it can’t be
paying sales tax, you must pay use tax on these changed. These donations may be itemized as
purchases. If you purchased an item from an charitable contribution deductions on your 2023
out-of-state seller (including internet, catalog, radio, income tax return. If you have questions about your
and TV purchases) and the seller didn’t collect sales donations, contact the agencies listed.
tax on that purchase, you must pay use tax directly If you’re filing an amended return, your donations
to the Tax Commission. Multiply the total amount of can’t be less than the amounts on the original return.
purchases by 6% (.06). If you computed use tax on
Form 75, add it to the use tax on other purchases Line 54 Idaho Nongame Wildlife Fund
and enter the total here. Contributions are used to ensure the conservation
and management of nongame wildlife, rare plants,
If you have an Idaho sales or use tax account, don’t and their habitats in Idaho, to promote greater
report your sales or use tax on this line, but continue awareness of and appreciation for species that
to report the tax on these purchases on your sales aren’t hunted, fished, or trapped, and to increase
and use tax returns. opportunities to view and enjoy “watchable” wildlife.
Line 50 Total Tax from Recapture of Income Tax For more information visit the Department of Fish
Credits and Game website at idfg.idaho.gov/wildlife/
If you’ve claimed Idaho tax credits that no longer funding or call (208) 334-2920.
qualify, you must compute the tax credit recapture.
Line 55 Idaho Children’s Trust Fund/Prevent Child
Enter the total tax from recapture of income
Abuse Idaho
tax credits from Form 44, Part II, line 6. Include Contributions are used to protect our children,
Form 44. Idaho’s single greatest resource. The Children’s
Line 51 Tax from Recapture of Qualified Trust supports work in communities throughout Idaho
Investment Exemption (QIE) to prevent child abuse and neglect before it ever
If you’ve claimed Idaho exemption of property occurs. For more information visit the Idaho Children’s
taxes from property that no longer qualifies, you Trust Fund/Prevent Child Abuse Idaho website at
must compute the recapture of the QIE. Include idahochildrenstrustfund.org or call (208) 386-9317.
Form 49ER.
Line 56 Special Olympics Idaho
Line 52 Permanent Building Fund (PBF) Tax Contributions provide support for year-round sports
You must pay the $10 PBF tax if you’re required to training and competition for children and adults
file an Idaho income tax return. See Who Must File with developmental disabilities in Idaho. For more
on page 2. information visit the Special Olympics Idaho website at
specialolympicsidaho.org or call (208) 323-0482.
You aren’t required to pay the $10 PBF tax if:
• Your gross income was less than the amount Line 57 Idaho Guard and Reserve Family
specified for your filing status. Draw a line Support Fund
through the $10 and enter “NRF” (Not Contributions are used to assist military reservists
Required to File) and their families to promote the overall readiness
• You were receiving Idaho public assistance for them to support our state and federal missions.
payments at the end of the tax year. Check the For more information visit the Idaho Guard and
Reserve Family Support Fund, Inc. website at
igrfamilysupportfund.org or call (208) 801-4225.

EIN00046 12-30-2022 Page 22 of 64

- 12 -

Form 43 — Instructions 2022 (continued)

Line 58 American Red Cross of Idaho Fund An individual doesn’t qualify for the credit for any
Contributions prevent and alleviate human month or part of a month for which that person:
suffering in the face of emergencies. For more • Received assistance from the federal food stamp
information visit the American Red Cross website at program
redcross.org/local/idaho or call (800) 733-2767.
• Was incarcerated, or
Line 59 Veterans Support Fund • Lived illegally in the United States
Contributions fund programs that support Idaho
Members of the Armed Forces
veterans. For more information visit the Idaho A member of the United States Armed Forces
Division of Veterans Services website at veterans. who’s domiciled in Idaho is allowed the credit. If
idaho.gov/publications/idaho-veterans-support- you live in Idaho but are a nonresident under the
fundor call (208) 780-1300. Servicemembers Civil Relief Act, you aren’t allowed
the grocery credit.
Line 60 Idaho Food Bank Fund
Contributions assist Idaho hunger relief organizations A spouse or dependent of a nonresident military
in meeting the demand for emergency food for person stationed in Idaho may be an Idaho resident or
hungry Idaho families, children, and senior citizens. part-year resident. The domicile of a dependent child
For more information visit the Idaho Food Bank is the same as that of the nonmilitary spouse.
Fund website at www.idahofoodbankfund.org or Complete the worksheet and enter the total computed
call (208) 336-9643. grocery credit on line 63. See the following instructions to
donate your credit. If you aren’t donating your credit, enter
Line 61 Opportunity Scholarship Program
Contributions help provide need-based scholarship the computed amount in the column for line 63.
funds to Idaho high school graduates who attend
approved higher education institutions within Idaho. Grocery Credit Worksheet
For more information visit the Idaho Opportunity Yourself:
Scholarship Program website at boardofed.idaho.gov/ 1. Number of qualified months ........................
scholarships/Idaho-opportunity-scholarship.
2. If 65 or older, multiply line 1 by $10
If under 65, multiply line 1 by $8.33 ............
Payments and Other Credits
Spouse (if joint return):
Line 63 Grocery Credit 3. Number of qualified months ........................
Nonresidents don’t qualify for this credit.
4. If 65 or older, multiply line 3 by $10
You can’t claim this credit if someone else, such as If under 65, multiply line 3 by $8.33 ............
a parent, can claim you as a dependent. Resident dependents claimed on line 6:
If you’re a part-year resident, you’re eligible for a 5. Enter $100 for each dependent who qualifies for the
prorated credit based on the number of months you entire year. If a dependent qualifies for only part of
were domiciled in Idaho during the tax year. For this the year, compute as follows:
purpose, more than 15 days of a month is treated Number of qualified months _____ x $8.33
as a full month.
Number of qualified months _____ x $8.33
The credit allowed for part-year residents can’t
be more than the amount on line 42 less line 43. Number of qualified months _____ x $8.33
Grocery credit isn’t refunded to part-year residents. Number of qualified months _____ x $8.33
The credit is $100 each for you, your spouse, and (If you have more than four dependents, use additional
dependents. paper to compute.)
You can claim an additional $20 if you’re age Total credit allowed:
65 or older on December 31, 2022, and are an
6. Add amounts on lines 2, 4, and 5 ................
Idaho resident. Also, if your spouse is age 65 or
older and is an Idaho resident, you can claim an 7. Enter tax. Subtract line 43 from 42 ..............
additional $20. 8. Enter the smaller of line 6 or line 7 here
and on line 63 ...............................................

EIN00046 12-30-2022 Page 23 of 64

- 13 -

Form 43 — Instructions 2022 (continued)

Donating Your Grocery Credit Line 67 Form 51 Payments
You can donate your entire grocery credit to the Enter the total payments you made with Form 51s
Cooperative Welfare Fund. To donate, check the on or before the due date. Include the amount of
box on line 63 and enter zero (0) in the column for overpayment applied from your 2021 return.
line 63. Once you make the donation, it can’t be
changed on an amended return. Line 68 Paid by Entity/Withheld/Affected
Business Entity (ABE)
Line 64 Maintaining a Home for a Family Member • Enter on the paid by entity line any amount
Age 65 or Older or a Family Member with a reported on Form ID K-1, Part V, line 38
Developmental Disability
• Enter on the withheld line the amount of
Part-year residents and nonresidents don’t qualify for
withholding reported on Form ID K-1, Part V,
this credit.
line 39
You can claim a tax credit of $100 per person (up to • Enter the amount of tax paid by the ABE
$300) if you maintained a household for immediate reported on Form ID K-1, Part XI, line 62
family members:
• Include a copy of Form ID K-1s with your
• Age 65 or older (not including yourself or income tax return
spouse), or
• With a developmental disability (including Line 69
yourself and spouse), and Tax Reimbursement Incentive Credit. Enter the
• Didn’t claim a deduction of $1,000 per person total credit allowed from the Idaho Reimbursement
on Form 39NR, Part B, line 11 Incentive Certificate. Include a copy of the certificate
If the home was maintained for the family member with the return.
for less than a full year, the tax credit is allowed at Claim of Right Credit. If you claimed a deduction
the rate of $8.33 per month per person. You can or credit on your federal return for claim of right,
claim this credit even if your gross income is less complete Idaho Worksheet CR to determine which
than the filing requirement. option benefits you most on your Idaho return. See
Claim of Right Worksheets at tax.idaho.gov.
Line 65 Fuels Tax Refund
If you buy special fuels (diesel, propane, or natural Tax Due or Refund
gas) with Idaho tax included and use this fuel for
Line 72 Penalty and Interest
heating or in off-highway equipment, you may be
Idaho law provides penalties for not filing tax returns
eligible for a refund of the Idaho special fuels tax
by the due date, not paying tax due on time, and not
you paid. Enter the amount from Form 75, Section
prepaying enough on extension returns. For more
IV, line 2. Include Form 75. Heating fuel generally is
information or to calculate a penalty, see our Penalties
purchased without paying the tax.
and Interest page at tax.idaho.gov/penalties.
If you buy gasoline and use it in unlicensed
equipment or auxiliary engines, you may be eligible Interest. We charge interest on the amount of tax due,
for a refund of the Idaho gasoline tax you paid. line 71, from the original due date until paid. The rate
Enter the amount from Form 75, Section IV, line 1. for 2023 is 5%.
Include Form 75.
Idaho Medical Savings Account. If you make an
Line 66 Idaho Income Tax Withheld Idaho medical savings account withdrawal that’s
Enter the total amount of Idaho income tax withheld. taxable and you’re under age 59 1/2, the withdrawal is
Include legible state copies of Form W-2s, 1099s, subject to penalty. The penalty is 10% of the amount
and other information forms that show Idaho withdrawn. Check the box and enter the amount here.
withholding.
Line 73 Nonrefundable Credit From a Prior Year
Don’t claim credit for tax withheld for other states or Return
federal tax withheld. If you were denied a refund from an overpayment of
Don’t include Form W-2s from other tax years or tax on a prior year return because of the three-year
write on or change the amounts on your Form W-2s. statute of limitations, you may be eligible to take

EIN00046 12-30-2022 Page 24 of 64

- 14 -

Form 43 — Instructions 2022 (continued)

a credit for the amount. See Idaho Form 44 for States, check the box on line 77. If after filing your
calculation of your credit and include it with your Idaho income tax return you become aware that
return. your electronic refund payment will be electronically
deposited in a financial institution or financial
Line 74 Total Due agency located outside of the United States, please
Enter the amount you owe. If your payment includes notify us at:
amounts for penalty and interest, include those
Idaho State Tax Commission
amounts in the figure you enter on this line.
PO Box 56
Don’t send cash. Payments of less than $1 aren’t Boise ID 83756-0056
required. We charge a $20 fee on all returned
Contact your bank to make sure your deposit will
checks.
be accepted and that you have the correct routing
Electronic payments. There’s no fee to pay by and account numbers.
ACH Debit. Our third-party provider charges a Enter your nine-digit routing number. The routing
convenience fee when you pay by credit card or number must begin with 01 through 12 or 21 through
e-check. We accept American Express®, Discover®, 32 for bank accounts. For all IDeal accounts, the
MasterCard®, and Visa®. For more information, visit routing number is 011001234.
our E-Pay page at tax.idaho.gov/epay.
Enter the account number you want your refund
Check payments. Make your check or money deposited into. The account number can be up to
order payable to the Idaho State Tax Commission. 17 characters (both numbers and letters). For IDeal
Be sure to write your Social Security number on it, accounts, the account number will be 541 plus the
and include it with your return. Don’t staple your 11-digit IDeal account number.
check to your return or send a check stub. Don’t include hyphens, spaces, or special symbols.
Enter the number left to right and leave any unused
Line 76 Refund/Apply to 2023
boxes blank.
Refund
Check the appropriate box for account type.
Enter the amount of your overpayment from line 75
Check either checking or savings, but not both. For
that you want refunded to you. Refunds of less than
IDeal accounts, check the box for checking.
$1 won’t be issued. You have three years from the
return’s due date (not including extensions) to claim
a refund. Refunds will be reduced by unpaid Idaho
tax liabilities and can be applied to unpaid liabilities
owed to other agencies.
The agency or party seizing the refund must send
you notice of the action. Questions about a refund
seizure should be directed to the agency or party
that initiated the claim for seizure.
Apply to 2023
If you’re filing an original return, subtract the
amount you want to refund from line 75. Any The check example above indicates where the
difference will be applied to your 2023 tax and proper banking information is located. To locate
won’t be refunded. your IDeal account number, log into your account
at www.idsaves.org or call (866) 433-2533 for
Line 77 Direct Deposit assistance. You’re responsible for the accuracy of
Complete line 77 if you want us to deposit your this information.
refund directly into your bank or Idaho 529 College If your financial institution rejects your request for
Savings (IDeal) account instead of mailing you a direct deposit, you’ll receive a check by mail instead.
check.
Note: An IDeal account has a maximum balance limit
If your refund is being forwarded from a United of up to $350,000 for each beneficiary.
States financial institution to a financial institution
or financial agency located outside of the United

EIN00046 12-30-2022 Page 25 of 64

- 15 -

                                                        Form 43 — Instructions    2022    (continued)         

Amended Return Only                                     Signatures
Complete lines 78 through 81 only if you’re filing this Who must sign the return?
return as an amended return.
                                                        •  You
Line 78 Total Due or Overpaid                           • Your spouse (if filing a joint return)
If the total due shown on line 74 is greater than zero, •  A paid preparer (if used). Include preparer’s 
enter it here as a positive amount.                       name, address, and identification number
If line 74 is zero, enter the amount of overpayment     •  An authorized person signing for a deceased 
that’s shown on line 75 here as a negative amount.        individual or an individual unable to sign. 
                                                          Include the authorized person’s relationship to 
Line 79 Refund from Original Return Plus 
                                                          the taxpayer. Write “FILING AS SURVIVING 
Additional Refunds
                                                          SPOUSE” or “unable to sign” in the signature 
Enter the total refund amount from previous returns 
                                                          space
for this tax year here as a positive amount.
                                                        •  If a taxpayer signs with an “X,” this mark must be 
Line 80 Tax Paid with Original Return Plus                witnessed
Additional Tax Paid                                     •  Not signing the return will delay processing
Enter the total due paid from previous returns 
for this tax year here as a positive amount. Don’t 
include penalty, interest, Form 51 estimated 
payments, withholding, or unpaid tax.

Line 81 Amended Tax Due or Refund
Add lines 78 and 79 then subtract line 80. A positive 
amount is your amended tax due. A negative 
amount is your amended refund.

Tax Preparer Contact Box
This box applies only if you paid a tax preparer to 
complete your return. If you check the box, you’re 
authorizing the Tax Commission to discuss your 
return with the paid preparer identified on the return.
You’re also authorizing the paid preparer to:
• Give the Tax Commission any information 
  that’s missing from your return, and
• Call the Tax Commission for information about 
  the processing of your return or the status of 
  your refund or payments
You’re not authorizing the paid preparer to receive 
any refund check, bind you to anything including 
any additional tax liability, or otherwise represent 
you before the Tax Commission.
This authorization is valid for up to 180 days from 
the date the Tax Commission receives the return. If 
you want the Tax Commission to contact you rather 
than your preparer, leave the box blank.

EIN00046 12-30-2022                                                                             Page 26 of 64

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