PDF document

- 1 -

Individual Income Tax
2022
General Information

Avoid a Tax Surprise for Next Year!

• Recent tax laws have changed the calculation for income taxes withheld
from your paycheck

• Check your withholding today at tax.idaho.gov/w4

Where’s My Refund?

Track Your Refund Progress 24/7
Visit tax.idaho.gov/refund to get the most up-to-date information
about your income tax refund. Our online service is the easiest and
fastest way to track your refund.

Typical Refund Timeframes
• E-filed? Expect your refund about seven to eight weeks after
you receive an acknowledgment that we have your tax return.
• Filed on paper? Expect your refund about 10 to 11 weeks after we receive your
return. We must manually enter information from paper returns into our database.

Refund Exceptions
• First time you filed an Idaho income tax return? It takes about three weeks to enter your
account into our system. Until that time, we’ll report your return as “not entered in system.”
Add those three weeks to the estimates above to determine your refund timeframe.
• Received a letter from us asking for more information? Your refund will be delayed until
we get the requested information. It then will take about six weeks to finish the process.

Rapid Response = Faster Refund
All income tax returns go through fraud detection reviews and accuracy checks before we
issue any refunds. After you file your return, the Tax Commission might send you letters
asking you to:
• Verify your identity
• Verify that you filed a return
• Provide more information

Pay Online Quickly and Easily

Use our fast and easy Quick Pay option to make online payments at tax.idaho.gov/quickpay.

Get Idaho Forms

• Get forms online at tax.idaho.gov.
• Pick them up at one of our offices. Find locations at tax.idaho.gov/visit.
• Call us at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.

EIN00046 03-01-2023 Page 1 of 64

- 2 -

                                                                              General Information    2022            

What’s New for 2022                                        return. The tax year and accounting method used on 
Conformity to Internal Revenue Code (IRC)                  your Idaho return must match those used on your 
Idaho conforms to the IRC as of January 1, 2022.           federal return. 
Idaho doesn’t conform to bonus depreciation for            If a taxpayer dies before filing a current year return, 
assets acquired after 2009.                                the taxpayer’s spouse or personal representative must 
                                                           file the return. A personal representative can be an 
Tax Rate Reduction
                                                           executor, administrator, or anyone who’s in charge of 
Effective January 1, 2022, all tax rates have been 
                                                           the deceased taxpayer’s property.
decreased. Individual income tax rates now range 
from 1% to 6%.                                             Gross income means all income you received in 
                                                           the form of money, property, goods, and services 
Nonrefundable Credit From Prior Year Return                that aren’t exempt from tax. It’s measured before 
2022 House Bill 715 extended the statute of                subtracting allowable deductions. Gross income 
limitations for up to 10 years relating to claims for      includes, but isn’t limited to:
credit of overpaid taxes. This credit can be used 
                                                               •  Income from wages, salaries, tips, interest, and 
to offset taxes due. See Idaho Form 44 for more 
                                                                 dividends that isn’t exempt from tax
information.
                                                               • Self-employment income before expenses
Who Must File                                                  • Farm income before expenses
                                                               •  Rental income before expenses
• Every Idaho resident who must file a federal 
                                                               • The shareholders’ or partners’ share of gross 
  income tax return
                                                                 income from S corporations and partnerships
•  Every part-year resident with a total of more than 
                                                               •  Unemployment compensation
  $2,500 gross income from:
           All sources while a resident, and                  •  Certain scholarship and fellowship grants
           Idaho sources while a nonresident                  •  Gains from sales of property
                                                               •  Pensions and annuities
•  Every nonresident with more than $2,500 gross 
  income from Idaho sources                                    • Taxable Social Security benefits
To file an Idaho return, first complete your federal       Scholarships used for tuition, fees, supplies, books, 
return. You need the federal return information to         and equipment required for courses leading to a 
complete your Idaho return.                                degree aren’t included in gross income.

Your Idaho filing status must be the same as 
your federal filing status. For example, if you file a 
joint federal return you also must file a joint Idaho 

         Idaho Resident Filing Requirements
         If your filing status is:                 And you are:               And your gross income is:
                                                   Under 65 (both spouses)                $25,900
         Married filing jointly                    65 or older (one spouse)               $27,300
                                                   65 or older (both spouses)             $28,700
                                                   Under 65                               $19,400
         Head of household
                                                   65 or older                            $21,150
                                                   Under 65                               $12,950
         Single
                                                   65 or older                            $14,700
                                                   Under 65                               $25,900
         Qualifying widow(er) with dependent child
                                                   65 or older                            $27,300
         Married filing separately                 Any age                                $5

         If you’re a resident and are filing a federal income tax return only to pay self-employment tax and 
         aren’t otherwise required to file a federal income tax return, you aren’t required to file an Idaho 
         income tax return.
EIN00046  03-01-2023                                                                                         Page 2 of  64

- 3 -

                                                                General Information    2022   (continued)                

If your parent or someone else can claim you as a dependent, use the following information to see if you must file 
a return.
You must file a return if any of the following apply:
                                   Unearned        Earned
                                                                          Gross income
                                   income          income
                                                                More than the larger of $1,150 or your earned 
            Under 65 and not blind Over $1,150     Over $12,950 income plus $400
Single                                                          More than the larger of $2,900 or your earned 
            Over 65 or blind       Over $2,900     Over $14,700
Dependents                                                      income plus $2,150
                                                                More than the larger of $4,650 or your earned 
            Over 65 and blind      Over $4,650     Over $16,450
                                                                income plus $3,900
                                                                At least $5 and your spouse files a separate 
                                                                return and itemizes
            Under 65 and not blind Over $1,150     Over $12,950
                                                                More than the larger of $1,150 or your earned 
                                                                income plus $400
                                                                At least $5 and your spouse files a separate 
Married                                                         return and itemizes
            Over 65 or blind       Over $2,550     Over $14,350
Dependents                                                      More than the larger of $2,550 or your earned 
                                                                income plus $1,800
                                                                At least $5 and your spouse files a separate 
                                                                return and itemizes
            Over 65 and blind      Over $3,950     Over $15,750
                                                                More than the larger of $3,950 or your earned 
                                                                income plus $3,200
                                                   Use Form 43 if you’re a:
Unearned income includes:
                                                     •  Part-year resident
•      Taxable interest
                                                     •  Nonresident, or
•  Ordinary dividends
                                                     •  Nonresident alien for federal purposes and are 
•  Capital gains distributions
                                                         required to file an Idaho income tax return
•  Unemployment compensation
                                                   Use Form 39NR if you file Form 43 and claim any 
•      Taxable Social Security benefits, pensions, 
                                                   additions, subtractions, or certain credits.
       and annuities
•  Distributions of unearned income from a trust   When to File and Pay
Earned income includes:
                                                   File your return and pay any tax due:
•      Salaries
                                                     •  By April 18, 2023, for the 2022 calendar year, or
•  Wages
                                                     •  By the 15th day of the fourth month following the 
•      Tips                                              close of the fiscal year if you file on a fiscal year 
•  Professional fees                                     basis
•      Taxable scholarships and fellowship grants  Idaho doesn’t require estimated tax payments.
Gross income is the total of your unearned and     You can prepay at any time at tax.idaho.gov/epay or 
earned income.                                     by mailing your payment with Form 51.

Which Form to Use                                  Where to File
Use Form 40 if you’re a:                           Mail the return and payment to:
•  Resident, or                                          Idaho State Tax Commission
•  Resident in the military                              PO Box 56
                                                         Boise ID  83756-0056
Use Form 39R if you file Form 40 and claim any 
additions, subtractions, or certain credits.       If you’re mailing a payment without a return, send 
                                                   your payment with Form ID-VP to:

EIN00046    03-01-2023                                                                         Page 3 of  64

- 4 -

                                                        General Information    2022    (continued)         
   Idaho State Tax Commission
   PO Box 83784                                        You can avoid a penalty for late filing, but will be 
   Boise ID  83707-3784                                charged interest on the remaining tax until it’s paid. 
                                                       Complete the worksheet on Form 51 to see if you 
If you’re sending your return using a delivery service meet the extension requirements.
that requires a physical address, use the following:
                                                       To avoid a penalty, pay online at 
   Idaho State Tax Commission
                                                       tax.idaho.gov/epay or mail your payment with 
   11321 W Chinden Blvd  Bldg 2 
   Boise ID  83714                                     Form 51 by April 18, 2023.
                                                       If you qualify for an extension to file your 
What to Include and What to Keep                       Idaho return, send the return and pay in full by 
Include                                                October 16, 2023.
Include all schedules and other forms in the 
following order:                                       Penalties
1. Form 40 or 43                                       Idaho law provides penalties for not filing tax returns 
                                                       by the due date, not paying tax due on time, and not 
2. Form 39R or 39NR
                                                       prepaying enough on extension returns. For more 
3. Form 75                                             information or to calculate a penalty, see our Penalties 
4. Form 44                                             and Interest page at tax.idaho.gov/penalties.
5.  Additional schedules in numerical order
6.  Additional forms in alphabetical order             Interest
7. Form ID K-1                                         We charge interest on the amount of tax due from the 
8. W-2s and/or 1099s placed on top of Form 40 or 43    original due date of the return until paid at the rate of 
                                                       5% per year (rate effective for 2023).
9.  Complete copy of federal return
Include legible copies of Form W-2s, 1099s, and        Residency
other information forms that show Idaho withholding 
                                                       Are you a resident, a part-year resident, or a 
with your return. If you’re claiming credit for taxes 
                                                       nonresident? 
paid to another state, you must include Idaho 
                                                       The following will help you decide:
Form 39R or 39NR and a copy of the other state’s 
income tax return. If the credit applies to more than  •  You’re an Idaho resident, even though you live 
one state, use a separate Form 39R or 39NR for         outside of Idaho if all of the following are true:
each state.                                              You think of Idaho as your permanent home
                                                              Idaho is the center of your financial, social, 
Keep                                                           and family life
Keep copies of any receipts, tax forms, worksheets, 
                                                         Idaho is the place you intend to return to 
and other records to support any income, deduction, 
                                                               when you’re away
exemption, and credit you’ve reported.
                                                       •  You’re also an Idaho resident if the following are 
Rounding                                               true:
                                                       •  You maintain a home in Idaho the entire 
Round the amounts on your return to the nearest 
                                                               year, and
whole dollar. Round down if under 50 cents, round 
up if 50 cents or more.                                  You spend more than 270 days in Idaho 
                                                               during the tax year
Extension of Time to File                              •  You’re a part-year resident if you moved into or 
This isn’t an extension of time to pay your            out of Idaho during the tax year. You’re still a 
taxes—it’s an extension to file your return.           resident if:
                                                         You temporarily moved outside of Idaho, or
You automatically get an extension of up to six 
months to file your return if you’ve paid at least:      You moved back to Idaho after a 
                                                               temporary absence
•  100% of what you paid for state income taxes 
   the year before, or                                 •  You’re a nonresident if your permanent home is 
                                                       outside of Idaho all year.
•  80% of your current year’s tax liability

EIN00046 03-01-2023                                                                                 Page 4 of 64

- 5 -

                                                        General Information    2022    (continued)

•  You’re considered a nonresident if all of the        Military Home of Record
  following are true:                                   The qualified servicemember’s residence is 
           You’re an Idaho resident who lived          considered to be the same as the servicemember’s 
           outside of Idaho for at least 445 days in a  home of record.
           15-month period
                                                        Federal Military Spouses Residency Relief Act
           After satisfying the 15-month period, you   The earned income of qualifying spouses of Idaho 
           spent less than 60 days in Idaho during      servicemembers isn’t subject to Idaho income tax 
           the year                                     because of the federal Military Spouses Residency 
           You didn’t have a personal residence in     Relief Act.
           Idaho for yourself or your family during any As a servicemember’s spouse, you qualify for this 
           part of 2022                                 exemption if:
           You didn’t claim Idaho as your federal 
                                                        •  You’re married to a servicemember who’s 
           tax home                                     serving in Idaho and the servicemember 
          You weren’t employed on the staff of a U.S.  registered their home of record in another state, 
           senator or representative                    and
           You didn’t hold an elective or appointive   •  You’ve moved to Idaho with the servicemember 
           office of the U.S. government other than     and have the same domicile (permanent 
           the armed forces or a career appointment     residence) as the servicemember’s home of 
           in the U.S. Foreign Service                  record
Note: The above exception to being an Idaho             If you qualified for the Idaho income tax military 
resident doesn’t apply to a qualified servicemember.    spouse exemption, report any Idaho withholding on 
                                                        Form 43, line 66.
Community Property
Idaho is a community property state. Idaho’s            Idaho Residents on Active Duty — Stationed in Idaho
community property laws generally treat property        If Idaho is your military home of record and you’re on 
and income acquired during marriage differently         active duty stationed in Idaho, Idaho taxes all of your 
than other property. For more information visit         military wages and all nonmilitary income regardless of 
tax.idaho.gov/commprop.                                 the source. File Form 40.

                                                        Idaho Residents on Active Duty — Stationed 
Military Personnel
                                                        Outside of Idaho
Idaho law generally follows federal law regarding       Report all your Idaho income to Idaho if you meet all 
which type of military pay (active duty, disability,    the following criteria:
reserve, or retirement) is taxable.
                                                        •  You joined the military as an Idaho resident
Qualified Servicemember                                 •  Idaho is your military home of record
A qualified servicemember is:                           •  You were on active duty for 120 or more 
• Any member of the U.S. military                       consecutive days
•  A member of the National Guard called to             •  You were stationed outside of Idaho for all or part 
  active duty service by the President of the           of the year
  United States or the U.S. Secretary of Defense                      if you’re single or if you’re married and 
                                                        File Form 40
  for more than 30 consecutive days to respond          your spouse also is an Idaho resident.
  to a national emergency declared by the 
  President and supported by federal funds              File Form 43 if you’re married and your spouse is 
                                                        an Idaho nonresident, part-year resident, or military 
•  A member of the commissioned corps of 
                                                        nonresident.
  the National Oceanic and Atmospheric 
  Administration in active service                      •  Check the “Idaho Resident on Active Military 
                                                        Duty” residency status box for yourself
•  A member of the commissioned corps of the 
  Public Health Service in active service               •  Check the applicable residency status box for 
                                                        your spouse

EIN00046   03-01-2023                                                                              Page 5 of 64

- 6 -

                                                                General Information    2022    (continued)         

Idaho residents in the military don’t lose Idaho         Amended Returns
residency or domicile by being absent because of         Use Form 40 or 43 to amend your return. Check the 
military orders.                                         amended return box at the top of the form and enter 
A qualified servicemember isn’t a resident of, or        the reason for amending.
domiciled in, Idaho just by being stationed in Idaho.    See Amended Return on page 7 or 15 for more 
Nonresidents on Active Duty Stationed in Idaho           information. 
Idaho doesn’t tax your military income if your military  If your taxable income or tax credits change because 
home of record isn’t Idaho and you’re on active duty     of an audit, you must send written notice including 
stationed in Idaho for all or part of the year.          an amended return to the Tax Commission within 
Idaho taxes nonmilitary income from Idaho sources.       120 days of the final determination. Include copies of 
                                                         all federal and/or state schedules.
File Form 43 if your gross income from Idaho 
sources is more than $2,500. The instructions for        If you owe additional Idaho tax and don’t send 
Form 43 begin on page 15.                                written notice within 120 days of the final federal 
                                                         determination, we apply a 5% negligence penalty. 
National Guard Members Called to Active Duty             We charge interest on any tax due.
in a Combat Zone                                         If the final determination results in an Idaho refund, 
Idaho follows federal law and provides income tax        you must file an amended Idaho income tax return 
relief for servicemembers on active duty in combat       with the written notice. If the statute of limitations is 
zones. Below is a summary of how these laws affect       closed, you have one year from the date of the final 
Idaho National Guard members:                            determination to file for the refund.
• All tax filing deadlines are extended for at least 
  180 days after your last day in a combat zone          Deadlines to Claim a Refund
•  No interest or penalty accrues for nonpayment         To qualify for a refund, you must file a return within:
  of individual income taxes while you’re in a           •   Three years from the original return filing date, or
  combat zone
                                                         •   Three years from the original return due date 
• If you’re enlisted or a warrant officer, you don’t 
                                                             (not including extensions)
  owe tax on military pay received while in a 
  combat zone. If you’re a commissioned officer,         For amended returns, you must file a claim for refund 
  the monthly exclusion is capped at the highest         within:
  enlisted pay plus any hostile fire or imminent         •   Three years from the original return filing date, or
  danger pay received
                                                         •  One year from the time the federal audit was 
• Federal law doesn’t cover business tax returns,            closed (if the amended return is because of a 
  employment taxes, or sales/use tax obligations             federal audit)
• Write “COMBAT ZONE” and the date of 
  deployment on top of the tax return you’re filing

American Indians
You can deduct all your income from working on the 
reservation only when you meet all these criteria:
•  You’re enrolled in a federally recognized tribe
•  You live and work on the reservation
• The income is included on the tax return
If you have no other income, you aren’t required to file.
If you have other income in an amount that meets 
the federal filing requirement, you must file an 
Idaho return. For specific instructions see Form 
39R or 39NR.

EIN00046 03-01-2023                                                                            Page 6 of 64

- 7 -

                        Form 40 — Instructions                                                    2022
                        Individual Income Tax Return

Instructions are for lines not fully explained on the   Amended Return
form. General information instructions beginning on     You can use this form as an original return or an 
page 2 also apply to this form.                         amended return. 
                                                        If you’re filing this form as an amended return, check 
Grocery Credit Refund Only
If you’re not required to file an income tax return but the box at the top of the form. Enter the number from 
are filing Form 40 to receive a grocery credit refund,  the following list that best describes your reason for 
you don’t need to include a copy of a federal return.   amending:
If you or your spouse are over age 65, see Form 24.     1. Federal Audit
You must complete Form 40 as follows:                   2. Net Operating Loss Carryback – Include Form 56 
•  Complete the top of the form through line 6             or a schedule showing the application of the loss
•  Write “NRF” (Not Required to File) on line 7         3. Federal Amended – Include a complete copy of 
                                                           your amended federal return
•  Skip lines 8 through 11
                                                        4.  Other – Include an explanation
•  Complete line 12a if you (or your spouse) are 
  age 65 or older                                       Complete the entire form and schedules using the 
                                                        corrected amounts. Don’t include a copy of your 
•  Skip lines 12b through 31
                                                        original return with the amended return.
•  Cross through the $10 on line 32, Permanent 
  Building Fund, and write “NRF”                        Lines 1 through 5 Filing Status
•  Skip lines 33 through 42                             Check the box indicating your Idaho filing status. 
•  Enter your grocery credit amount on line 43          Refer to General lnformation on page 2 for more 
  using the grocery credit worksheet on page 11         information on filing status. 

•  Complete applicable lines 44 through 57              Line 6 Household
•  Skip lines 58 through 61                             Line 6a. Yourself. Enter “1” unless someone else 
• Complete the bottom of Form 40 below line 61          claims you as a dependent on their return.

Heading                                                 Line 6b. Spouse. Enter “1” if you’re filing a joint return.
Write your name, address, and Social Security           Enter “1” if your spouse died during 2022 and you’re 
number (SSN) in the spaces provided. If you don’t       filing a joint return.
have an SSN, write your Individual Tax Identification 
                                                        Leave the line blank if someone else claims your 
Number (ITIN).
                                                        spouse as a dependent on their return.
If you don’t have or aren’t required to have an 
SSN or ITIN, enter “NRA” (Nonresident Alien) in         Line 6c. Dependents. List your dependents. Include  
the SSN space. If you’ve applied for an ITIN and        their SSN and birthdate. If you have more than four 
haven’t received it from the Internal Revenue           dependents, continue on Form 39R, Part F. Enter the 
Service (IRS) before you file your Idaho return,        total number of dependents on the line.
enter “Form W-7” in the space provided for the          If you’re the noncustodial parent of a dependent and 
SSN. If you enter “Form W-7,” include a copy of         are claiming them on your return, include federal 
your federal Form W-7 with your return. Once you        Form 8332 or a copy of the court order with your 
receive your ITIN from the IRS, you must provide        return. See irs.gov for more information.
it to the Tax Commission before your return can 
finish processing.                                      Line 6d. Total. Add lines 6a through 6c.
If you receive an SSN after using an ITIN, you must 
                                                        Line 7 Federal Adjusted Gross Income
use the SSN and stop using your ITIN. It’s your         Enter your federal adjusted gross income from 
responsibility to notify the Tax Commission so your     Form 1040 or 1040-SR, line 11.
return can finish processing.
Be sure that your return and W-2 forms show the         Line 11 Total Adjusted Income
correct SSN or ITIN. An error in your SSN or ITIN       If your total adjusted income is negative, see 
will delay your refund.                                 Form 56 and instructions.

EIN00046 03-01-2023                                                                               Page 7 of 64

- 8 -

Form 40 — Instructions 2022 (continued)

Tax Computation If the IRS considers you or your spouse a nonresident
Line 12a Age 65 or Older alien and you aren’t from India, your standard
If you’re 65 or older, check the box for “Yourself.” deduction is zero. If you’re nonresident aliens from
If you’re filing a joint return and your spouse is 65 India, use the standard deduction indicated for your
or older, check the box for “Spouse.” If your 65th filing status.
birthday was on January 1, 2023, you may consider If line 15 is more than line 16, use your itemized
yourself 65 on December 31, 2022. The boxes you deductions on line 15. If line 16 is more than line 15,
check must match your federal return. use your standard deduction on line 16.

Line 12b Blind Itemized Deductions
Check the box for “Yourself” if you’re blind. If you’re
filing a joint return and your spouse is blind, check If you use federal Schedule A to itemize, use the
the box for “Spouse.” The boxes you check must following instructions for line 14:
match your federal return. • If federal Schedule A, line 5d, is:
$10,000 or less ($5,000 if married filing
Line 12c Claimed Dependent
Check this box if someone else, such as a parent, separately), enter the amount from federal
can claim you as a dependent. Schedule A, line 5a.
More than $10,000 ($5,000 if married
Lines 13 – 16 filing separately), subtract lines 5b and 5c
Standard Deduction from line 5e, and enter the amount here.
Most people can find their standard deduction by Enter zero for any result less than zero.
looking at the instructions to the left of Form 40,
line 16. Use the Standard Deduction Worksheet Federal Foreign Tax Credit: If you claim the federal
beginning on this page to calculate your standard foreign tax credit, Idaho allows that amount as a
deduction if: deduction. Idaho doesn’t have a credit that matches
the federal foreign tax credit.
• You check any boxes on lines 12a through 12c,
or Add the amount you claimed for the federal foreign tax
credit to your Idaho itemized deductions.
• Someone can claim you or your spouse, if
filing jointly, as a dependent
Standard Deduction Worksheet
You can use either your federal itemized deductions
or standard deduction, whichever benefits you 1. Enter the amount shown below for your
more. filing status:
You Must Itemize If: • Single or married filing separately,
enter $12,950
• You’re married, filing a separate return (filing
• Married filing jointly or qualifying
status 3), and your spouse itemizes
widow(er), enter $25,900
• You had dual status as a nonresident alien for • Head of household, enter $19,400 ......
part of 2022 and during the rest of the year, you
2. Can you be claimed as a dependent?
were a resident alien or a U.S. citizen
No. Enter the amount from line 1 on line 4.
You don’t have to itemize if you file a joint return Skip line 3.
with your spouse who was a U.S. citizen or resident Yes. Go to line 3.
at the end of 2022, and you and your spouse agree 3. Is your earned income* more than $750?
to be taxed on your combined worldwide income. Yes. Add $400 to your earned income.
Idaho requires that state or local income or general Enter the total.
sales taxes shown on federal Schedule A be No. Enter $1,150 ..............................
subtracted from your total itemized amount before 4. If you can be claimed as a dependent,
you use this figure to reduce your income. Because enter the smaller of lines 1 or 3. If born
of this addback, it may be more beneficial to itemize after January 1, 1958, and not blind, skip
for federal purposes but use the standard deduction to line 6. Otherwise, go to line 5 ...............
for Idaho.

EIN00046 03-01-2023 Page 8 of 64

- 9 -

Form 40 — Instructions 2022 (continued)

5. If born before January 2, 1958, or blind, Examples of income that may be taxed by both
multiply the total number of boxes Idaho and another state include:
checked on Form 40, lines 12a and 12b, • Wages earned in another state that has an
by $1,400 ($1,750 if single or head of income tax, such as Oregon or Utah, while
household) ............................................. you’re living in Idaho
6. Add lines 4 and 5. Enter the total here • Income from a business or profession earned
and on Form 40, line 16 .......................... in another state that has an income tax while
you’re a resident of Idaho
*Earned income includes wages, salaries, tips,
professional fees, and other compensation received Line 23 Total Credits for Charitable Contributions
for personal services you performed. It also and Live Organ Donations
includes any amount received as a scholarship You may qualify for a credit if you donated a qualified
that you must include in your income. See Gross organ that’s transplanted into another individual, or if
Income in General Information. you made a contribution to a:
• Qualified Idaho educational entity
Line 18 Qualified Business Income Deduction
• Center for independent living
Enter the amount from federal Form 1040 or
1040-SR, line 13. • Youth or rehabilitation facility or its foundation, or
• Nonprofit substance abuse center licensed by
Line 20 Tax the Idaho Department of Health and Welfare
Enter the tax on this line. If line 19 is less than
Complete Form 39R, Part D and see page 37 for
$100,000, use the tax tables beginning on page 53.
specific instructions. Enter the total allowed credit from
If line 19 is $100,000 or more, use the tax rate
Form 39R, Part D, line 4, and include Form 39R with
schedules on page 64. Be sure you use the correct
your return.
column in the tax table or the correct schedule for
your filing status. See the example at the beginning Line 25 Idaho Child Tax Credit Worksheet
of the tax table. To qualify for the Idaho Child Tax Credit, the child
If you don’t meet the filing requirement (see page 2) must:
and are filing only to receive a refund of withheld • Be your qualifying child, and
taxes, write “NRF” (Not Required to File) on this line. • Be age 16 or under as of December 31, 2022
If you don’t have a qualifying child, you can’t claim
Credits
the credit.
Line 22 Income Tax Paid to Other States
When both Idaho and another state tax the same For divorced parents or parents who don’t live
income, you may qualify for a credit for tax paid together, the custodial parent claims the qualifying
to the other state. Use Form 39R to compute the child.
credit. You must include a copy of the other state’s The noncustodial parent may claim the child if:
income tax return and Form 39R. If the credit • A court has awarded the right to claim the child
applies to more than one state, use a separate for tax purposes to the noncustodial parent, or
Form 39R for each state. See instructions, page 37.
• The custodial parent signs a written declaration
You may qualify for a credit for tax paid to another that the noncustodial parent can claim the child
state by a pass-through entity. If a pass-through for the child tax credit
entity paid tax to another state on your behalf, it
The noncustodial parent must include a copy of the
should report that information to you.
court order or the written declaration with their income
tax return.

Note: This credit is limited to your tax liability after
any credit for tax paid to other states and credits from
Forms 39R and 44.

EIN00046 03-01-2023 Page 9 of 64

- 10 -

Form 40 — Instructions 2022 (continued)

Worksheet Line 31 Tax from Recapture of Qualified
1. Enter the number of your qualifying Investment Exemption (QIE)
children* ................................................. If you’ve claimed Idaho exemption of property taxes
from property that no longer qualifies, you must
2. Multiply line 1 by $205 ...........................
compute the recapture of the QIE. Include Form 49ER.
3. Enter the amount from Form 40, line 20 ....
4. Enter the amount from Form 40, line 22 .... Line 32 Permanent Building Fund (PBF) Tax
5. Enter the amount from Form 40, line 23 .... You’re required to pay the $10 PBF tax if you’re
required to file an Idaho income tax return. See Who
6. Enter the amount from Form 40, line 24 ....
Must File on page 2.
7. Subtract lines 4 through 6 from line 3. If
less than zero, enter zero ....................... You aren’t required to pay the $10 PBF tax if:
8. Enter the lesser of lines 2 or 7 here • Your gross income was less than the amount
and on Form 40, line 25 ......................... specified for your filing status. Draw a line through
the $10 and enter “NRF” (Not Required to File)
*See federal Form 1040 instructions for more • You were receiving Idaho public assistance
information on qualifying children. payments at the end of the tax year. Check the
box on this line and draw a line through the $10.
Other Taxes Food stamps and WIC payments don’t qualify as
Idaho public assistance
Line 28 Fuels Tax Due
If you buy gasoline, aircraft fuel, or special fuels • You (or your spouse) are legally blind at the end
(diesel, propane, or natural gas) without paying the of the tax year. Draw a line through the $10
fuels tax and later use this fuel in licensed vehicles
or aircraft, you owe fuels tax. Add the amounts on Donations
Form 75, Section IV, lines 3 and 4, and enter the The donations on lines 34 through 41 are voluntary
total. Include Form 75. and will either reduce your refund or increase your tax
due. Once you make the donation, it can’t be changed.
Line 29 Sales/Use Tax Due These donations may be itemized as charitable
If you made purchases during the year without contribution deductions on your 2023 income tax
paying sales tax, you must pay use tax on these return. If you have questions about your donations,
purchases. If you purchased an item from an contact the agencies listed.
out-of-state seller (including internet, catalog, radio,
and TV purchases) and the seller didn’t collect If you’re filing an amended return, your donations can’t
sales tax on that purchase, you must pay the use be less than the amounts on the original return.
tax directly to the Tax Commission. Multiply the total If you make a donation and owe tax, you must pay the
amount of purchases by 6% (.06). If you computed tax at the time of filing.
use tax on Form 75, add it to the use tax on other
purchases and enter the total on this line. Line 34 Idaho Nongame Wildlife Fund
Contributions are used to ensure the conservation and
If you have an Idaho sales or use tax account,
management of nongame wildlife, rare plants, and
don’t report your sales or use tax on this line, but
their habitats in Idaho, to promote greater awareness
continue to report the tax on these purchases on
of and appreciation for species that aren’t hunted,
your sales and use tax returns.
fished, or trapped, and to increase opportunities
Line 30 Total Tax from Recapture of Income Tax to view and enjoy “watchable” wildlife. For more
Credits information visit the Department of Fish and Game
If you’ve claimed Idaho tax credits that no longer website at idfg.idaho.gov/wildlife/funding or call
qualify, you must compute the tax credit recapture. (208) 334-2920.
Enter the total tax from recapture of income
Line 35 Idaho Children’s Trust Fund/Prevent Child
tax credits from Form 44, Part II, line 6. Include
Abuse Idaho
Form 44.
Contributions are used to protect our children,
Idaho’s single greatest resource. The Children’s Trust
supports work in communities throughout Idaho to

EIN00046 03-01-2023 Page 10 of 64

- 11 -

Form 40 — Instructions 2022 (continued)

prevent child abuse and neglect before it ever occurs. Payments and Other Credits
For more information visit the Idaho Children’s Line 43 Grocery Credit
Trust Fund/Prevent Child Abuse Idaho website at If you’re an Idaho resident, you can claim a credit for
idahochildrenstrustfund.org or call (208) 386-9317. each qualifying dependent who’s an Idaho resident. If
someone else, such as a parent, can claim you as a
Line 36 Special Olympics Idaho dependent, you can’t claim this credit on your return.
Contributions provide support for year-round sports The credit is $100 each for you, your spouse, and your
training and competition for children and adults dependents. You can claim an additional $20 if you’re
with developmental disabilities in Idaho. For more age 65 or older on December 31, 2022, and are an
information visit the Special Olympics Idaho website Idaho resident. You can claim an additional $20 if your
at specialolympicsidaho.org or call (208) 323-0482. spouse is age 65 or older and is an Idaho resident.
Line 37 Idaho Guard and Reserve Family An individual doesn’t qualify for the credit for any
Support Fund month or part of a month for which that person:
Contributions are used to assist military reservists • Received assistance from the federal food
and their families to promote the overall readiness stamp program
for them to support our state and federal missions.
• Was incarcerated, or
For more information visit the Idaho Guard and
Reserve Family Support Fund, Inc. website at • Lived illegally in the United States
igrfamilysupportfund.org or call (208) 801-4225.
Members of the Armed Forces
Line 38 American Red Cross of Idaho Fund A member of the United States Armed Forces
Contributions prevent and alleviate human who’s domiciled in Idaho is allowed the credit. If
suffering in the face of emergencies. For more you live in Idaho but are a nonresident under the
information visit the American Red Cross Servicemembers Civil Relief Act, you aren’t allowed
website at redcross.org/local/idaho or call the grocery credit.
(800) 733-2767. A spouse or dependent of a nonresident military
person stationed in Idaho may be an Idaho resident
Line 39 Veterans Support Fund or part-year resident. The domicile of a dependent
Contributions fund programs that support Idaho child is the same as that of the nonmilitary spouse.
veterans. For more information visit the Idaho
Division of Veterans Services website at veterans. Complete the worksheet and enter the total computed
idaho.gov/publications/idaho-veterans-support- grocery credit on line 43. See the following instructions
fundor call (208) 780-1300. to donate your credit. If you aren’t donating your credit,
enter the computed amount in the column for line 43.
Line 40 Idaho Food Bank Fund
Contributions assist Idaho hunger relief Grocery Credit Worksheet
organizations in meeting the demand for
Yourself:
emergency food for hungry Idaho families, 1. Number of qualified months .......................
children, and senior citizens. For more
2. If 65 or older, multiply line 1 by $10
information visit the Idaho Food Bank Fund If qualified for the entire year, enter $120 ......
website at www.idahofoodbankfund.org or call
If under 65, multiply line 1 by $8.33.
(208) 336-9643. If qualified for the entire year, enter $100 ......
Line 41 Opportunity Scholarship Program Spouse (if joint return):
Contributions help provide need-based scholarship 3. Number of qualified months .......................
funds to Idaho high school graduates who attend 4. If 65 or older, multiply line 3 by $10
approved higher education institutions within Idaho. If qualified for the entire year, enter $120 ......
For more information visit the Idaho Opportunity If under 65, multiply line 3 by $8.33
Scholarship Program website at boardofed.idaho. If qualified for the entire year, enter $100 ......
gov/scholarships/Idaho-opportunity-scholarship.

EIN00046 03-01-2023 Page 11 of 64

- 12 -

Form 40 — Instructions 2022 (continued)

Resident dependents claimed on line 6: If you buy gasoline and use it in unlicensed equipment
or auxiliary engines, you may be eligible for a refund
5. Enter $100 for each dependent who qualifies for
the entire year. If a dependent qualifies for only of the Idaho gasoline tax you paid. Enter the amount
part of the year, compute as follows: from Form 75, Section IV, line 1. Include Form 75.

Number of qualified months _____ x $8.33 Line 46 Idaho Income Tax Withheld
Number of qualified months _____ x $8.33 Enter the total amount of Idaho income tax withheld.
Number of qualified months _____ x $8.33 Include legible state copies of Form W-2s, 1099s, and
Number of qualified months _____ x $8.33 other information forms that show Idaho withholding.
Don’t claim credit for tax withheld for other states or
If you have more than four dependents, use additional
paper to compute. federal tax withheld.
Don’t include Form W-2s from other tax years or write
Total credit allowed: on or change the amounts on your Form W-2s.
6. Add amounts on lines 2, 4, and 5. Enter
total on line 43 ............................................ Line 47 Form 51 Payments
Enter the total payments you made with Form 51s
Donating Your Grocery Credit on or before the due date. Include the amount of
You can donate your entire grocery credit to the overpayment applied from your 2021 return.
Cooperative Welfare Fund. To donate, check the
box on line 43 and enter zero (0) in the column for Line 48 Paid by Entity/Withheld/Affected
line 43. Once you make the donation, it can’t be Business Entity (ABE)
changed on an amended return. If a pass-through entity pays or withholds income tax
for an Idaho resident owner, include the amount paid
Note: If you (or your spouse) are age 65 or older
or withheld on this line as specified on Form ID K-1.
and qualify for the credit but aren’t required to file
Also, include the amount of tax paid by the ABE on the
an Idaho income tax return, you can claim the credit
individual’s share of ABE income. Include a copy of
on Form 24. You can get this form from any Tax
Form ID K-1s with your income tax return.
Commission office or our website at tax.idaho.gov.
Form 24 is due by April 18, 2023. Line 49 Tax Reimbursement Incentive Credit
Enter the total credit allowed from the Idaho
Line 44 Maintaining a Home for a Family Member
Reimbursement Incentive Certificate. Include a copy
Age 65 or Older or a Family Member with a
of the certificate with the return.
Developmental Disability
You can claim a tax credit of $100 per person (up Claim of Right Credit
to $300) if you maintained a household for an If you claimed a deduction or credit on your federal
immediate family member: return for claim of right, complete Idaho Worksheet
• Age 65 or older (not including yourself or your CR to determine which option benefits you most on
spouse), or your Idaho return. See Claim of Right Worksheets
• With a developmental disability (including at tax.idaho.gov.
yourself and your spouse), and
Tax Due or Refund
• Didn’t claim a deduction of $1,000 per person
on Form 39R, Part B, line 15 Line 52 Penalty and Interest
Idaho law provides penalties for not filing tax returns
You can claim this credit even if your gross income by the due date, not paying tax due on time, and not
is less than the filing requirement. prepaying enough on extension returns. For more
Line 45 Fuels Tax Refund information or to calculate a penalty, see our Penalties
If you buy special fuels (diesel, propane, or natural and Interest page at tax.idaho.gov/penalties.

gas) with Idaho tax included and use this fuel for We charge interest on the amount of tax
Interest:
heating or in off-highway equipment, you may be due, line 51, from the original due date until paid. The
eligible for a refund of the Idaho special fuels tax rate for 2023 is 5%.
you paid. Enter the amount from Form 75, Section
IV, line 2. Include Form 75. Heating fuel generally is
purchased without paying the tax.

EIN00046 03-01-2023 Page 12 of 64

- 13 -

Form 40 — Instructions 2022 (continued)

Idaho Medical Savings Account: If you make an you want to refund from line 55. Any difference will be
Idaho medical savings account withdrawal that’s applied to your 2023 tax and won’t be refunded.
taxable and you’re under age 59 1/2, the withdrawal
is subject to penalty. The penalty is 10% of the Line 57 Direct Deposit
amount withdrawn. Check the box and enter the Complete this line if you want us to deposit your refund
amount here. directly into your bank or Idaho 529 College Savings
(IDeal) account instead of mailing you a check.
Line 53 Nonrefundable Credit From a Prior Year If your refund is being forwarded from a United States
Return financial institution to a financial institution or financial
If you were denied a refund from an overpayment of agency located outside of the United States, check the
tax on a prior year return because of the three-year box on this line. If after filing your Idaho income tax
statute of limitations, you may be eligible to take return you become aware that your electronic refund
a credit for the amount. See Idaho Form 44 for payment will be electronically deposited in a financial
calculation of your credit and include it with your institution or financial agency located outside of the
return. United States, please notify us at:
Line 54 Total Due Idaho State Tax Commission
Enter the amount you owe, including penalty and PO Box 56
interest, on this line. Boise ID 83756-0056

Don’t send cash. Payments of less than $1 aren’t Contact your bank to make sure your deposit will be
required. We charge a $20 fee on all returned accepted and that you have the correct routing and
checks. account numbers.

Electronic payments. There’s no fee to pay by Enter your nine-digit routing number. The routing
ACH Debit. Our third-party provider charges a number must begin with 01 through 12 or 21 through
convenience fee when you pay by credit card 32 for bank accounts. For all IDeal accounts, the
or e-check. We accept American Express®, routing number is 011001234.
Discover®, MasterCard®, and Visa®. For
more information, visit our E-Pay page at Enter the account number you want your refund
tax.idaho.gov/epay. deposited into. The account number can be up to
17 characters (both numbers and letters). For IDeal
Check payments. Make your check or money accounts, the account number will be 541 plus the
order payable to the Idaho State Tax Commission. 11-digit IDeal account number.
Be sure to write your Social Security number on it,
Don’t include hyphens, spaces or special symbols.
and include it with your return. Don’t staple your
Enter the number left to right and leave any unused
check to your return or send a check stub.
boxes blank.
Line 56 Refund/Apply to 2023
Check the appropriate box for account type. Check
Refund either checking or savings, but not both. For IDeal
Enter the amount of your overpayment from line 55 accounts, check the box for checking.
that you want refunded to you. Refunds of less than
$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 The check example above indicates where the
If you’re filing an original return, subtract the amount proper banking information is located. To locate

EIN00046 03-01-2023 Page 13 of 64

- 14 -

                                                        Form 40 — Instructions    2022    (continued)         

your IDeal account number, log into your account        You’re not authorizing the paid preparer to receive 
at www.idsaves.org or call (866) 433-2533 for           any refund check, bind you to anything including any 
assistance. You’re responsible for the accuracy of      additional tax liability, or otherwise represent you 
this information.                                       before the Tax Commission.
If your financial institution rejects your request for  This authorization is valid for up to 180 days from the 
direct deposit, you’ll receive a check by mail instead. date the Tax Commission receives the return. If you 
Note: An IDeal account has a maximum balance            want the Tax Commission to contact you rather than 
limit of up to $350,000 for each beneficiary.           your preparer, leave the box blank.

                                                        Signatures
Amended Return Only
                                                        Who must sign the return?
Complete lines 58 through 61 only if you’re filing 
this return as an amended return.                       •  You
                                                        • Your spouse (if filing a joint return)
Line 58 Total Due or Overpaid on This Return            •  A paid preparer (if used). Include preparer’s 
If the total due shown on line 54 is greater than zero,   name, address, and identification number
enter it as a positive amount.
                                                        •  An authorized person signing for a deceased 
If line 54 is zero, enter the amount of overpayment       individual or an individual unable to sign. 
that’s shown on line 55 here as a negative amount.        Include the authorized person’s relationship to 
                                                          the taxpayer. Write “FILING AS SURVIVING 
Line 59 Refund from Original Return Plus                  SPOUSE” or “unable to sign” in the signature 
Additional Refunds                                        space
Enter the total refund amount from previous returns 
                                                        •  If a taxpayer signs with an “X,” this mark must be 
for this tax year here as a positive amount.
                                                          witnessed
Line 60 Tax Paid with Original Return Plus              •  Not signing the return will delay processing
Additional Tax Paid
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 61 Amended Tax Due or Refund
Add lines 58 and 59, then subtract line 60. 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

EIN00046 03-01-2023                                                                             Page 14 of 64

- 15 -

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 03-01-2023 Page 15 of 64

- 16 -

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 03-01-2023 Page 16 of 64

- 17 -

                                                    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  03-01-2023                                                                           Page 17 of 64

- 18 -

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 03-01-2023 Page 18 of 64

- 19 -

                                                        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 03-01-2023                                                                          Page 19 of 64

- 20 -

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 03-01-2023 Page 20 of 64

- 21 -

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 03-01-2023 Page 21 of 64

- 22 -

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 03-01-2023 Page 22 of 64

- 23 -

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 03-01-2023 Page 23 of 64

- 24 -

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 03-01-2023 Page 24 of 64

- 25 -

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 03-01-2023 Page 25 of 64

- 26 -

                                                        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 03-01-2023                                                                             Page 26 of 64

- 27 -

Form 39R — Instructions 2022
Resident Supplemental Schedule

Complete Form 39R if you’re filing Form 40. If you’re Line 2 Capital Loss Carryover
filing Form 43, complete Form 39NR. If you claimed a capital loss or carryover from
activities not taxable by Idaho or before you
Part A — Additions became an Idaho resident, enter the amount used
Line 1 Federal Net Operating Loss (NOL) Deduction in calculating your net capital gain or loss reported
Generally the allowable federal NOL carryover isn’t on your federal Schedule D.
the same amount allowed on the Idaho return. Enter Use the worksheet below to calculate your Idaho
any NOL carryover included on your federal return. capital gain (loss) and capital loss carryover.
You’ll claim the allowable Idaho NOL carryover as a
subtraction on Part B, line 1.

Tax Year Idaho Capital Gain or Loss Adjustment Worksheet Schedule D
Don’t complete this worksheet if all of your Idaho gains (losses) are the same as your federal gains (losses).

List the Form 1099-B transactions reported on federal Schedule D, Part I lines 1a through 3 and Part II, lines 8a through 10
that you sold after you became an Idaho resident. If you don’t have any Form 1099-B transactions for the current tax year, go
to line 2.
(a) (b) (c) (d) (e) (f)
Description of property Date acquired Date sold Sales price Cost or other Gain or (loss)
Example: 100 shares of “XYZ” Co. (mm/dd/yyyy) (mm/dd/yyyy) basis

If you have additional transactions, list on a Supplemental Schedule and enter the total gain or (loss)
in column (f).
1. Total gain/(loss) ...................................................................................................................... 1
2. Enter the total gain/(loss) amounts that are Idaho-source on the following lines:

a. Schedule D, Line 4
b. Schedule D, Line 5
c. Schedule D, Line 11
d. Schedule D, Line 12
Combine the amounts from a, b, c, and d. Enter the total amount ........................................... 2
3. Enter the total capital gain distributions (federal Form 1099-DIV, box 2a)
you received as an Idaho resident ........................................................................................... 3
4. Idaho capital loss carryover from prior year, if any .................................................................. 4
5. Tax year ________. Total Idaho gain (loss). Combine lines 1, 2, 3, and 4.
If a (loss), go to line 6. If a gain, go to line 7 ............................................................................ 5
6. Enter the smaller loss of:
(a) the (loss) on line 5; or
(b) ($3,000) for married, qualifying widow(er) or head of household.
($1,500) if single or married filing separately ............................................................... 6
7. Enter the Idaho gain from line 5 or (loss) from line 6 ............................................................... 7
8. Enter the (loss - if any) from federal Form 1040 or 1040-SR, line 7.
If no loss is reported, enter zero .............................................................................................. 8
9. Subtract line 8 from line 7. Enter the difference here and on Form 39R, Part A, line 2 ........... 9

EIN00046 03-01-2023 Page 27 of 64

- 28 -

                                                        Form 39R — Instructions    2022    (continued)         

Idaho Capital Loss Carryover Worksheet                  Line 5 Bonus Depreciation
                                                        If you claimed bonus depreciation for federal purposes 
Tax Year                                                for property acquired before 2008 or after 2009:
  If the line 5 loss from the Idaho Capital             • Complete a separate federal Form 4562 or 
Gain or Loss Adjustment Worksheet is 
                                                          detailed computation for Idaho depreciation 
more than ($3,000) or ($1,500 for MFS and 
                                                          purposes as if the special depreciation allowance 
Single), subtract line 6 from line 5. This is 
                                                          hadn’t been claimed
your Idaho capital loss carryover ................
                                                        •  Compute the Idaho adjusted basis and any 
Keep these worksheets for your records.                   gains or losses from the sale or exchange of the 
                                                          property using the Idaho depreciation amounts
Example: For the current tax year you reported 
                                                        •  If the federal depreciation (including gains and 
capital loss carryovers totaling $40,000 that were 
                                                          losses) is more than the Idaho depreciation 
incurred before moving to Idaho. These are used 
                                                          (including Idaho gains and losses), include 
to offset $26,000 of Idaho capital gains earned in 
                                                          the difference on this line; otherwise, enter the 
the current year, resulting in a capital loss of $3,000 
                                                          difference on Part B, line 21
allowed on the federal return. For the current 
tax year, you must add back $29,000 on line 2           Include on this line your distributive share of bonus 
($26,000 gain offset plus $3,000 loss allowed). The     depreciation from Form ID K-1, Part IV, Column B, 
remainder of the $11,000 loss carryover must be         line 22.
added back in future years to the extent allowed as     Don’t enter any amounts for property acquired during 
a loss and used to offset gain.                         2008 and 2009.
Line 3 Non-Idaho State and Local Bond Interest          If you have a current year loss limitation for the 
and Dividends                                           following:
Enter the amount of interest and dividends, less        • At Risk (IRC Section 465)
the related expenses, you received from municipal       • Passive Loss (IRC Section 469)
bonds of other state governments, including 
                                                        • Partnership Basis (IRC Section 704(d))
their counties or cities or from obligations of any 
foreign country. This income isn’t reported on your     • Shareholder Basis (IRC Section 1366(d)
federal return.                                         Check the box and include Form DBDA.
This includes your distributive share of interest       Line 6 Other Additions
and dividends not taxable under the IRC from            Retirement Plan Lump-sum Distributions
Form ID K-1, Part IV, Column B, line 21. Don’t          Enter the taxable amount of a lump-sum distribution 
include the interest income from Idaho municipal        from a retirement plan reported on federal 
securities reported on Form ID K-1, Part IV,            Form 4972. The amount taxable by Idaho includes 
Column B, line 24.                                      the ordinary income portion and the amount eligible 
                                                        for the federal capital gain election.
Line 4 Idaho College Savings Account 
Withdrawal                                              Partner and Shareholder Additions
If you made a nonqualified withdrawal from an           Include on this line the state, municipal, and local 
Idaho college savings account, enter the amount         income tax additions from Form ID K-1, Part IV, 
withdrawn less any amounts reported on your             Column B, line 20 and the other additions from 
federal Form 1040 or 1040-SR.                           Form ID K-1, Part IV, Column B, line 23.
Include withdrawals from Idaho college savings          Idaho Medical Savings Account Withdrawals
programs that were transferred to a qualified           If you withdraw funds from an Idaho medical 
program operated by another state or a qualified        savings account and don’t use the funds to 
Achieving a Better Life Experience (ABLE)               pay eligible medical expenses, Idaho taxes 
program. The amount added back is limited to your       the withdrawal. Report this amount as an other 
contributions deducted in the year of transfer and the  addition. Eligible medical expenses include medical 
previous tax year.                                      care, vision care, dental care, medical insurance 
                                                        premiums, and long-term care expenses.

EIN00046 03-01-2023                                                                                Page 28 of 64

- 29 -

Form 39R — Instructions 2022 (continued)

If you make a taxable withdrawal and you’re under gross income, Form 40, line 7. Examples of U.S.
age 59 1/2, penalty applies to the withdrawal. The government obligations include:
penalty is 10% of the amount withdrawn. Report • Banks for Cooperatives
the penalty on Form 40, line 52, and check the box
• Federal Farm Credit Banks
for an unqualified withdrawal.
• Federal Financing Bank
First-time Home Buyer Savings Account • Federal Homeowners Loan Bank
Withdrawals
• Federal Intermediate Credit Bank
If you withdraw funds from an Idaho first-time
home buyer savings account and don’t use the • Federal Land Bank
funds to pay eligible home costs, Idaho taxes • Guam
the withdrawal. Report this amount as an other • Puerto Rico
addition. Eligible home costs include: • Student Loan Marketing Association
• Down payment for the purchase of an Idaho • Tennessee Valley Authority Bonds
home • Territory of Alaska
• Costs, fees, taxes, or payments for the
• Territory of Hawaii
purchase of an Idaho home
• Territory of Samoa
Non-Idaho Passive Losses
• U.S. Series EE and HH Bonds
If you claimed a passive loss that was incurred
from activities not taxable by Idaho or before you • U.S. Treasury Bills and Notes
became an Idaho resident, enter the amount • Virgin Islands
reported on your federal return. Idaho taxes interest income received from the Federal
Emergency Rental Assistance National Mortgage Association (FNMA) and the
Include on this line any amounts excluded from Government National Mortgage Association (GNMA).
taxable income for funds received according to the If you have interest income from a mutual fund that
emergency rental assistance program established invests in both nonexempt securities and exempt
under Public Law 116-260 for COVID relief. U.S. government securities, you can deduct the
portion of the interest that’s attributable to direct
Part B — Subtractions U.S. government obligations. This amount must be
identified by the mutual fund to be deductible.
Line 1 Idaho Net Operating Loss (NOL) Carryover
and Carryback This includes your distributive share from Form ID K-1,
Enter the Idaho NOL carryover. Include Form 56 or Part IV, line 25.
a schedule showing the application of the loss.
Line 4 Energy Efficiency Upgrade
If this is an amended return to claim an NOL To qualify for this deduction, your Idaho residence
carryback, enter the amount of the NOL carryback. must have existed, been under construction or had a
Include Form 56 or a schedule showing the building permit issued on or before January 1, 2002,
application of the loss. and must be your primary residence.
Enter the total of the NOL carryover and carryback Energy efficiency upgrade means an energy
amounts. efficiency improvement to your residence’s envelope
or duct system that meets or exceeds the minimum
Line 2 State Income Tax Refund
If you itemized your deductions on federal value for the improved component established by
Form 1040, enter the amount of all state income tax the version of the International Energy Conservation
refunds and state tax rebates included in income on Code (IECC) in effect in Idaho during the tax year
federal Schedule 1, line 1. when the improvement is made. Contact the Idaho
Division of Building Safety at dbs.idaho.gov for
Line 3 Interest from U.S. Government Obligations more information.
Idaho doesn’t tax interest income you received Examples of energy efficiency upgrades include:
from U.S. government obligations. Deduct any U.S.
• Insulation that’s added to existing insulation.
government interest included in federal adjusted
Insulated siding doesn’t qualify unless the

EIN00046 03-01-2023 Page 29 of 64

- 30 -

Form 39R — Instructions 2022 (continued)

cost of the siding and the insulating material You must install the natural gas or propane heating
is stated separately. The cost of the insulating unit or the EPA-certified wood stove or pellet stove in
material is the only thing that qualifies. the same tax year that you surrender the nonqualifying
• Windows that replace less efficient existing wood stove to the DEQ.
windows.
Lines 5a – 5d
• Storm windows. Complete the lines that apply to the year you acquired
• Weather stripping and caulking. the device. For example, if you acquired the device
• Duct sealing and insulation. Duct sealing in 2019, complete line 5d. Enter the device type and
requires mechanical fastening of joints and total cost. Multiply the total cost by the appropriate
mastic sealant. percentage. Line 5e can’t be more than $5,000.

The amount charged for labor to install the energy Line 6 Child and Dependent Care
efficiency upgrades also is deductible. If you claimed the federal Credit for Child and
Dependent Care Expenses, you’re allowed an Idaho
Line 5 Alternative Energy Device Deduction
deduction for the child care expenses you paid for
If you install an alternative energy device in your
the care of your dependents. The Idaho deduction is a
Idaho residence, you can deduct a portion of the
different amount than the federal credit.
amount actually paid or accrued (billed but not paid).
Complete this worksheet to determine your Idaho
In the year the device is placed in service, you can
child or dependent care deduction. Refer to federal
deduct 40% of the cost to construct, reconstruct,
Form 2441 to determine amounts to enter on lines 1
remodel, install, or acquire the device, but not more
through 6.
than $5,000.
Worksheet
In the next three years after installation, you can
deduct 20% of these costs per year, but not more 1. Enter the amount of qualified expenses
than $5,000 in any year. you incurred and paid in 2022. Don’t
include amounts paid by your employer
Qualifying devices include:
or excluded from taxable income ...........
• A system using solar radiation, wind, or 2. Enter $3,000 for one child or dependent
geothermal resource primarily to provide or $6,000 for more than one child or
heating or cooling or produce electrical power dependent cared for during the year ......
or any combination thereof
3. Enter excluded benefits from Part III of
• A fluid-to-air heat pump operating on a Form 2441 ..............................................
fluid reservoir heated by solar radiation or
4. Subtract line 3 from line 2. If zero or
geothermal resource but not an air-to-air heat
less, stop. You can’t claim the
pump unless it uses geothermal resources as deduction ................................................
part of the system
5. Enter your earned income ......................
• A natural gas or propane heating unit that
replaces a noncertified wood stove 6. If married filing a joint return, enter your
spouse’s earned income. All others
• An Environmental Protection Agency
enter the amount from line 5 ..................
(EPA)-certified wood stove or pellet stove
meeting the most current industry and state 7. Enter the smallest of lines 1, 4, 5, or 6
standards that replaces a noncertified wood here and on Form 39R, Part B, line 6 .....
stove
Include federal Form 2441, Child and Dependent Care
A noncertified wood stove is a wood stove that Expenses, with your return.
doesn’t meet the most current EPA standards. You
must take the noncertified wood stove to a site Line 7 Social Security and Railroad Benefits
authorized by the Idaho Division of Environmental Idaho doesn’t tax Social Security benefits, benefits
Quality (DEQ) within 30 days from the date of paid by the Railroad Retirement Board, or Canadian
purchase of the qualifying device. The DEQ Social Security benefits (OAS, QPP or CPP) that
will give you a receipt to verify it received and are taxable on your federal return.
destroyed the noncertified wood stove.

EIN00046 03-01-2023 Page 30 of 64

- 31 -

                                                      Form 39R — Instructions    2022    (continued)         

Exempt payments from the Railroad Retirement          or widower of a pensioner and receive qualifying 
Board include:                                        survivor benefits, you may be eligible to claim 
•  Retirement, supplemental, and disability           the retirement benefit deduction if you meet the 
  annuities                                           age/disability requirements.
• Unemployment and sickness benefits                  Part Two – Qualified Retirement Benefits
                                                      The recipients must meet the requirements in 
Enter the taxable amount of Social Security benefits 
                                                      Part One, and their qualified retirement benefits must 
from Form SSA-1099 or Social Security equivalent 
                                                      be one of the following:
railroad benefits from Form RRB-1099 included 
on your federal Form 1040 or 1040-SR, line 6b.        • Civil Service Employees: Retirement 
Don’t enter the amount reported on Form 1040 or         annuities paid by the United States of America 
1040-SR, line 6a.                                       Civil Service Retirement System (CSRS), the 
                                                        Foreign Service Retirement and Disability 
Enter the taxable amount of non-Social Security 
                                                        System (FSRDS), or the offset programs of 
equivalent railroad benefits from Form RRB-1099R 
                                                        these two systems. To qualify for the deduction, 
included on your federal Form 1040 or 1040-SR, 
                                                        the employee must have established eligibility 
line 5b. Don’t enter the amount reported on 
                                                        before 1984. Retirement annuities paid to a 
Form 1040 or 1040-SR, line 5a.
                                                        retired federal employee under the Federal 
If subtracting benefits from the Railroad Retirement    Employees Retirement System (FERS) don’t 
Board, you must include Form RRB-1099 or                qualify for the deduction. If you received a 
RRB-1099-R with your return.                            CSA-1099, you can tell if your benefits are 
Disability pension paid by the Federal Railroad         paid under the CSRS or FERS by looking at 
Retirement Act may be included as wages on              the first digit of the account number shown on 
Form 1040 or 1040-SR, line 1 if you’re under the        your CSA-1099. If the first digit is 7, the benefits 
minimum retirement age.                                 are paid out of FERS and don’t qualify. If the 
                                                        first digit is 8, look at your Notice of Annuity 
Line 8 Retirement Benefits Deduction for                Adjustment from the Office of Personnel 
Qualified Retirement Benefits                           Management. The notice shows how much of 
You may be able to deduct some of the qualifying        your benefits are paid from CSRS and how 
retirement benefits and annuities you receive.          much are paid from FERS. Only the portion 
The Idaho Retirement Benefits Deduction has a           paid from CSRS qualifies for this deduction. If 
                                                        the first digit is 0, 1, 2, 3, or 4, the benefits are 
two-part qualification. You must qualify for both 
parts to receive this deduction.                        paid out of CSRS.
                                                      • Idaho Firefighters: Retirement benefits paid by 
Part One – Age, Disability, and Marital/Filing 
                                                        the Public Employee Retirement System of Idaho 
Status
                                                        (PERSI) relating to the Firemen’s Retirement 
The recipients must be at least age 65 or be 
                                                        Fund. If you received a 1099R and your account 
classified as disabled and be at least age 62.
                                                        number includes the FRF (Firemen’s Retirement 
The following individuals are classified as disabled:   Fund) designation, your benefits may qualify for 
•  An individual recognized as disabled by              the deduction. Benefits paid out of the PERSI 
  the Social Security Administration, the               Base Plan don’t qualify for the deduction.
  Railroad Retirement Board, or the Office of         • Police Officers of an Idaho City: Retirement 
  Management and Budget                                 benefits paid from the Policemen’s Retirement 
• A veteran of a U.S. war with a service-connected      Fund that no longer admits new members 
  disability rating of 10% or more                      and, on January 1, 2012, was administered 
• A veteran of a U.S. war with a                        by an Idaho city or PERSI. Also, benefits 
  nonservice-connected disability pension               paid by PERSI relating to Idaho police officer 
                                                        employment not included in the federal Social 
• A person who has a physician-certified 
                                                        Security retirement system. For example, 
  permanent disability with no expectation of 
                                                        benefits paid out of the city police retirement 
  improvement
                                                        funds for the cities of Coeur d’Alene, Lewiston, 
If you’re married, you can’t claim this deduction if    and Pocatello may qualify for the deduction. 
you file separately. If you’re an unremarried widow 

EIN00046 03-01-2023                                                                           Page 31 of 64

- 32 -

                                                                  Form 39R — Instructions    2022    (continued)         

  Similarly, benefits paid by PERSI relating to the               Line 9 Technological Equipment Donation
  old Idaho Falls Policemen’s Retirement Fund                     Enter the lesser of cost or fair market value of 
  may qualify for the deduction. If you received                  technological equipment donated to one or more of 
  a 1099R and your account number includes                        the following Idaho educational institutions or libraries 
  the IFP (Idaho Falls Police) designation, your                  located in Idaho:
  benefits may qualify for the deduction. Benefits                •   Public or nonprofit private elementary or 
  paid out of the PERSI Base Plan don’t qualify                       secondary school
  for the deduction.
                                                                  •   Public or nonprofit private college or university
• Service Members: Retirement benefits paid 
                                                                  •  Public library or library district
  by the United States to a retired member of the 
  U.S. military.                                                  Items that qualify for this deduction are limited 
                                                                  to computers, computer software, and scientific 
Disability pension paid by the Federal Railroad 
                                                                  equipment or apparatus manufactured within five 
Retirement Act may not be included on your 
                                                                  years of the date of donation. The amount deducted 
Form RRB-1099 or RRB-1099-R, if you’re under the 
                                                                  can’t reduce Idaho taxable income to less than zero. 
minimum retirement age. Instead it may be included 
                                                                  Any unused deduction can’t be carried to another year.
on Form 1040 or 1040-SR, line 1 as wages.
                                                                  Include your distributive share from the appropriate 
Line 8a The maximum amounts that can be 
                                                                  column of Form ID K-1, Part IV, line 26. The deduction 
deducted for 2022 are:
                                                                  from a pass-through entity can’t be more than the 
Married filing jointly:                                           amount of pass-through income minus deductions of 
•   Recipient age 65 or older ....................... $60,210     the entity making the contribution.
•   Recipient age 62 or older and disabled ... $60,210
Single:                                                           Line 10 Idaho Capital Gains Deduction
                                                                  You may be able to deduct 60% of the capital gain net 
•   Age 65 or older ...................................... $40,140
                                                                  income reported on federal Schedule D from the sale 
•   Age 62 or older and disabled .................. $40,140
                                                                  of qualified Idaho property described below.
These amounts must be reduced by retirement                       (a)  Real property held for at least 12 months, or
benefits received by you and your spouse under the 
Federal Social Security Act and the Federal Railroad              (b) Tangible personal property used in a 
Retirement Act.                                                       revenue-producing enterprise and held for at 
                                                                      least 12 months. A revenue-producing enterprise 
The amount deducted can’t be more than the                            means:
amount of qualified benefits included in federal 
                                                                       •  Producing, assembling, fabricating, 
income.
                                                                         manufacturing, or processing any agricultural, 
Line 8b. Enter the amount of retirement benefits                         mineral, or manufactured product
you (and your spouse) received under the Federal                       • Storing, warehousing, distributing, or selling 
Railroad Retirement Act.                                                 at wholesale any products of agriculture, 
Include on this line:                                                    mining, or manufacturing
• The net Social Security equivalent benefit                           • Feeding livestock at a feedlot
  portion from federal Form RRB-1099, Box 5                            •  Operating laboratories or other facilities for 
• The “total gross paid” amount from federal                             scientific, agricultural, or animal husbandry, or 
  Form RRB-1099-R, Box 7, minus any                                      industrial research, development, or testing
  repayment from Box 8; and                                       (c)  Cattle and horses held for at least 24 months and 
• Any railroad retirement disability benefit                          other livestock used for breeding held for at least 
  included as wages on federal Form 1040 or                           12 months
  1040-SR, line 1                                                 (d) Timber held for at least 24 months
Line 8c. Enter the amount of retirement benefits you              (e) Certain sales of partnership interests. See Idaho 
(and your spouse) received under the Federal Social                   Code 63-3022H(3)(f) for more information.
Security Act, Box 5 of your Form SSA-1099s. If you 
or your spouse received Canadian Social Security                  Note: Gains from the sale of stocks and other 
                                                                  intangibles don’t qualify.
benefits that you included in your federal taxable 
income, include those amounts received.
EIN00046 03-01-2023                                                                                           Page 32 of 64

- 33 -

Form 39R — Instructions 2022 (continued)

Complete Idaho Form CG to compute your capital An Idaho medical savings account is generally
gains deduction. established with a bank, savings and loan, or credit
union. The account is established to pay eligible
Line 11 Active Duty Military Pay Earned medical expenses of the account holder and the
Outside of Idaho account holder’s dependents.
If you’re serving in the United States military on
active duty that’s continuous and uninterrupted for Include interest earned on the account on line 13 but
120 days, Idaho doesn’t tax your active duty military only if included on Form 40, line 7. Add your qualifying
wages for service outside of Idaho. The continuous contributions to the interest earned on the account.
120 days don’t have to be in the same tax year. Enter the name of the financial institution and your
Enter your nontaxable military wages. account number in the spaces provided.

Don’t include military wages earned while stationed Line 14 Idaho College Savings Program
in Idaho. Your W-2 doesn’t show this amount You can deduct up to $6,000 ($12,000 if married filing
separately, and you may have to compute the a joint return) per year in contributions to accounts
amount of income earned outside of Idaho. You in the Idaho College Savings Program (IDeal).
should see your unit of assignment or use your Contributions to an out-of-state qualified tuition
orders in making the computation. Include a copy of program aren’t eligible for the deduction. Designate
your worksheet. the account owner and beneficiary at the time you
National Guard or Reserve pay, including annual establish the account. The account owner can make
training pay, generally doesn’t qualify as active duty withdrawals for a qualified eligible education expense
pay unless you’ve been called into full-time duty for for the beneficiary as provided in 26 U.S.C. section
120 days or more. If you’re a commissioned officer 529. The person who withdraws the funds must report
of the Public Health Service or of the National the amounts withdrawn as income. More information is
Oceanic and Atmospheric Administration militarized available at idsaves.org or by calling (866) 433-2533.
by the President of the United States and attached
Line 15
to the armed forces, your active duty military wages
earned outside Idaho qualify for this deduction. Home for the Aged
Enter these wages on this line. You can deduct $1,000 for each family member, not
including yourself or your spouse, who:
Line 12 Adoption Expenses • Is age 65 or older
If you adopt a child, you can deduct some of the • You maintain a household for, and
expenses incurred in the adoption. You can claim
• You provide more than one-half of the family
legal and medical expenses incurred up to a
member’s support for the year
maximum of $10,000 per adoption. Travel expenses
don’t qualify. If you incur expenses in two or more Developmentally Disabled
years, deduct the costs in the year paid until you You can deduct $1,000 for each family member,
meet the $10,000 limit. The expenses related to an including yourself and your spouse, who:
unsuccessful attempt to adopt aren’t deductible. • Is developmentally disabled
If you claim expenses in a year before such a • You maintain a household for, and
determination, file an amended return to add back
• You provide more than one-half of the family
any deduction claimed for the unsuccessful attempt.
member’s support for the year
Line 13 Idaho Medical Savings Account No more than three deductions of $1,000 are allowed.
Contributions and Interest If you claim this deduction, you can’t claim the $100
You can contribute up to $10,000 ($20,000 if credit in Part E.
married filing a joint return) to an Idaho medical
Developmental disability means a chronic disability
savings account and deduct the contribution.
that:
Deductible contributions don’t include
reimbursements that were redeposited into your • Is attributable to an impairment such as:
Idaho medical savings account. Don’t include Intellectual disability
amounts deducted on federal Form 1040 or Cerebral palsy
1040-SR.
Epilepsy

EIN00046 03-01-2023 Page 33 of 64

- 34 -

                                                        Form 39R — Instructions    2022    (continued)         

           Autism                                      Line 17 Income Earned on a Reservation by an 
           Other condition found to be closely related American Indian
           to or similar to, one of these impairments,  You can deduct all your income from working on the 
           and                                          reservation only when all these criteria are met:
•  Results in substantial functional limitation in      •  You’re enrolled in a federally recognized tribe
  three or more of the following areas of life          •  You live and work on the reservation
  activity:                                             • The income is included on Form 40, line 7 of 
          Self-care                                      your tax return
           Receptive and expressive language           If you have no other income, you aren’t required to file.
           Learning                                    Income earned off the reservation can’t be deducted. 
           Mobility                                    Income earned on the reservation can’t be deducted if 
          Self-direction                               you live off the reservation.
           Capacity for independent living
                                                        Line 18 Health Insurance Premiums
          Economic self-sufficiency, and               Deduct premiums you paid for health insurance for 
• Reflects the need for a combination and               yourself, your spouse, and your dependents if those 
  sequence of special, interdisciplinary, or generic    premiums haven’t already been deducted or excluded 
  care, treatment, or other services which are of       from your income.
  lifelong or extended duration and individually        If you claimed a deduction for health insurance 
  planned and coordinated.                              premiums on your federal Form 1040 or 1040-SR, 
If you maintain the home for the family member for      Schedule A, use the worksheet on page 35 to 
less than a full year, the deduction is allowed at      calculate the deduction allowed for health insurance 
the rate of $83.33 for each month the home was          premiums. The worksheet follows the priority that 
maintained.                                             itemized deductions first apply to health insurance 
                                                        premiums then to long-term care insurance.
A family member is any person who meets the 
relationship test to be claimed as a dependent on       Idaho Medical Savings Account
income tax returns. Refer to the federal Form 1040      If you take money out of your Idaho medical savings 
instructions for more information.                      account to pay medical insurance premiums, no 
                                                        deduction is allowed. Since the health insurance costs 
Maintaining a household means paying more than 
                                                        are already deducted or accounted for, they can’t be 
one-half of the expenses incurred for the benefit 
                                                        deducted a second time.
of all the household’s occupants. Social Security 
benefits aren’t support provided by you but must be     Salary Reduction Plans
included in the computation of total support provided.  Premiums paid through a cafeteria plan or other 
Some examples of expenses of maintaining a              salary-reduction arrangement can’t be included in 
household include:                                      the Idaho deduction for health insurance costs. For 
                                                        example, if your health insurance payments are 
•  Property taxes
                                                        deducted from your paycheck pretax, they don’t qualify 
•  Mortgage interest                                    for the deduction.
•  Rent
                                                        Business Deductions
•  Utility charges                                      Premiums deducted as a business expense can’t be 
•  Upkeep and repairs                                   included in the Idaho deduction for health insurance 
•  Property insurance, and                              costs, since these amounts are already deducted. This 
                                                        includes amounts of self-employed health insurance 
• Food consumed on the premises
                                                        premiums deducted in arriving at federal adjusted 
Line 16 Idaho Lottery Winnings                          gross income.
You can deduct Idaho lottery prizes of less than        Social Security Medicare A and B
$600 per prize included in federal adjusted gross       No deduction is allowed for the amount paid for 
income on Form 40, line 7. You can’t deduct lottery     employer-required Social Security Medicare A. This 
prizes from other states.                               is the amount listed as a deduction on almost every 
                                                        federal Form W-2.

EIN00046   03-01-2023                                                                             Page 34 of 64

- 35 -

Form 39R — Instructions 2022 (continued)

If you voluntarily enroll in Medicare B or Medicare D Worksheet
or aren’t covered under Social Security and voluntarily The following worksheet shows how the federal
enroll in Medicare A, you can deduct the premiums limitation affects the amount of health insurance
you paid. costs deductible for Idaho purposes.
Idaho Standard Deduction If you aren’t itemizing deductions for Idaho, skip lines
If you use the Idaho standard deduction instead of 1-6 and enter zeros on lines 8, 12, and 13.
itemizing your deductions for Idaho purposes, you
don’t have to reduce your health insurance costs by Health Insurance and Long-term Care Insurance
Deduction Limitations
any amount claimed as a federal itemized deduction.
1. Amount claimed for health insurance
Federal Itemized Deduction Limitations costs on federal Form 1040 or 1040-SR,
Reduce the amount of medical expenses allowed Schedule A .............................................
as a deduction on federal Form 1040 or 1040-SR,
2. Amount claimed for long-term care
Schedule A, by 7.5% of adjusted gross income.
insurance on federal Form 1040 or
Line 19 Long-term Care Insurance 1040-SR, Schedule A ...............................
You can deduct the amount you paid in premiums 3. Additional medical expenses claimed
for qualified long-term care insurance that isn’t on federal Form 1040 or 1040-SR,
otherwise deducted or accounted for. If you claimed Schedule A ..............................................
a deduction for long-term care insurance on your 4. Total medical expenses. Add lines 1,
federal Form 1040 or 1040-SR, Schedule A, use the 2, and 3 ...................................................
following worksheet to calculate the long-term care 5. Enter 7.5% of federal adjusted gross
insurance allowed as a deduction. income ....................................................
Qualified long-term care insurance includes any 6. Medical expense deduction allowed
insurance policy that provides coverage for at least on federal Form 1040 or 1040-SR,
12 consecutive months for yourself, your spouse, Schedule A. (Subtract line 5 from line 4. If
or your dependents for one or more necessary less than zero, enter zero.) .........................
diagnostic, preventive, therapeutic, rehabilitative, Health Insurance
maintenance, or personal care services provided in 7. Enter the total paid for health insurance .....
a setting other than an acute care unit of a hospital.
8. Portion of health insurance deduction
Group and individual annuities and life insurance
allowed on federal Form 1040 or
policies that directly provide or supplement long-term
1040-SR, Schedule A. Enter the lesser of
care insurance qualify. This includes a policy that lines 1 or 6 ...............................................
provides for payment of benefits based on cognitive
9. Enter the total health insurance costs
impairment or loss of functional capacity.
deducted elsewhere on the federal return ....
Qualified long-term care insurance doesn’t include 10. Idaho health insurance deduction
any insurance policy that’s offered primarily to allowed. Subtract lines 8 and 9 from line 7.
provide coverage for: Enter this amount on Form 39R, line 18 ....
• Basic Medicare supplement Long-term Care Insurance
• Basic hospital expense 11. Enter the total paid for long-term care
• Basic medical surgical expense insurance .................................................
• Hospital confinement indemnity 12. Medical expense deduction not
• Major medical expense allocated to health insurance costs.
Subtract ine 1 from line 6. If less than
• Disability income or related asset protection zero, enter zero .......................................
• Accident only 13. Portion of long-term care insurance
• Specified disease or specified accident, or deduction allowed on federal Form 1040 or
• Limited benefit health 1040-SR, Schedule A. Enter the lesser
of lines 2 or 12 .........................................
Life insurance policies that accelerate death
benefits generally don’t qualify.

EIN00046 03-01-2023 Page 35 of 64

- 36 -

                                                         Form 39R — Instructions    2022    (continued)         

14. Enter the total long-term care                       Include interest earned on the account on line 22 but 
  insurance costs deducted elsewhere                     only if included on Form 40, line 7. Interest earned 
  on the federal return ................................ on the account is tax deferred if the funds are used 
                                                         for a qualified home purchase. Enter the name of the 
15. Long-term care insurance deduction 
  allowed. Subtract lines 13 and 14 from line            financial institution and your account number in the 
  11. Enter the amount on Form 39R, line 19              spaces provided.
                                                         Check the box to attest that you’re a first-time home 
Line 20 Workers’ Compensation                            buyer. A first-time home buyer means an individual 
Insurance                                                who:
A self-employed individual can deduct the actual 
                                                         •  Resides in Idaho
amount paid for workers’ compensation insurance 
coverage in Idaho, if the cost isn’t deducted            •   Has filed an Idaho income tax return for the most 
elsewhere.                                                   recent tax year
                                                         •  Doesn’t own, either individually or jointly, a 
Line 21 Bonus Depreciation                                   single-family or multi-family residence; and
If you claimed the bonus depreciation for federal 
                                                         •  Has never owned or purchased, either individually 
purposes for property acquired before 2008 or after 
                                                             or jointly, a single-family residence in any location
2009:
• Complete a separate federal Form 4562 or               Line 23 Other Subtractions
  detailed computation for Idaho depreciation            Identify any other subtraction you’re eligible for, and 
  purposes as if the special depreciation                claim the amount on this line. 
  allowance hadn’t been claimed                          Include:
•  Compute the Idaho adjusted basis and any              •  Your distributive share of other subtractions from 
  gains or losses from the sale or exchange                  Form ID K-1, Part IV, Column B, line 28
  of the property using the Idaho depreciation 
  amounts                                                •  Charitable contributions not allowed on the 
                                                             federal return because of federal NOL limitations
•  If the federal depreciation (including gains and 
  losses) is less than the Idaho depreciation            •  Interest from Idaho Build America Bonds that 
  (including gains and losses), include the                  was included in federal adjusted gross income, 
  difference on this line; otherwise, enter the              Form 40, line 7
  difference on Part A, line 5                           •  Any Domestic Production Activities Deduction 
Include on this line your distributive share of bonus        (DPAD) under Section 199A(g) allocated from an 
depreciation from Form ID K-1, Part IV, Column B,            agricultural or horticultural cooperative
line 27.                                                 •  Amounts included in taxable income for funds 
Don’t enter any amounts for property acquired                received or loans forgiven according to Public 
during 2008 and 2009.                                        Laws 116-136, 116-139, and 116-142 for COVID 
                                                             relief
Line 22 First-time Home Buyer Savings Account            Don’t include:
You can contribute up to $15,000 ($30,000 if 
                                                         •  Income earned in another state as a subtraction
married filing a joint return) to a first-time home 
buyer savings account and deduct the contribution.       •   Foreign taxes as a subtraction, since they’re 
Deposits into a first-time home buyer savings                claimed as part of the Idaho itemized deduction, 
account can’t exceed $100,000 for the lifetime of            if allowable 
the account.                                             •  Any interest from non-Idaho Build America Bonds
A first-time home buyer savings account is               See the instructions for Itemized or Standard 
established in Idaho with a bank, savings and            Deductions. 
loan association, credit union, or trust company 
authorized to act as a fiduciary. The account is 
established to pay the eligible home costs of 
the account holder or to reimburse the account 
holder’s eligible home costs in connection with a 
qualified home purchase.
EIN00046 03-01-2023                                                                                   Page 36 of 64

- 37 -

Form 39R — Instructions 2022 (continued)

Part C — Credit for Income Tax Paid to an S corporation or partnership composite or group
Other States return, enter your federal adjusted income from
Form 40, line 7.
When Idaho and another state tax the same
income, you may qualify for a credit for tax paid Line 4. Divide line 2 by line 3. Round to four digits
to the other state. Use this section to compute to the right of the decimal point. For example, .66666
the credit. Include a complete copy of the other is rounded to .6667 and is entered as 66.67%. The
state’s income tax return and Idaho Form 39R percentage can’t be more than 100%.
with your income tax return. If your S corporation
or partnership paid income tax to another state on Line 6. Enter the other state’s tax due from its tax
your behalf, include a copy of Form ID K-1 or the table or rate schedule less its income tax credits.
schedule you received from the S corporation or State and local tax (SALT) workaround payments
partnership that paid the tax. If credit applies to or credits aren’t subtracted. If your income derived
more than one state, use a separate Form 39R for in the other state was reported on a composite or
each state. group return filed by an S corporation or partnership,
Examples of income that both Idaho and another enter your proportionate share of the tax paid by the
state may tax include: S corporation or partnership minus your proportionate
share of the income tax credits. Income tax credits
• Wages earned in another state that has an are those credits that relate to income tax excluding
income tax, such as Oregon or Utah, while SALT workaround payments or credits. An example of
living in Idaho a credit that isn’t an income tax credit is a special fuels
• Income from a business or profession earned or gasoline tax credit or refund.
in another state that has an income tax, while
a resident of Idaho Line 7. Your allowable credit for tax paid to other
states is the smaller of lines 5 or 6. Enter this amount
Line 1. Enter the tax shown on Form 40, line 20. on Form 40, line 22.

Line 2. Enter the total portion of federal adjusted
Part D — Credits for Idaho Educational
gross income derived in the other state, modified
Entity and Idaho Youth and Rehabilitation
to reflect Idaho additions and subtractions. In
computing the income derived in the other state, Facility Contributions, and Live Organ
you must reverse any adjustments to federal Donation Expenses
taxable income allowed by the other state that
Line 1 Credit for Idaho Educational Entity
aren’t applicable to Idaho.
Contributions
Enter your adjusted gross income from the other If you donated cash to a qualified educational
state restated to a basis comparable to Idaho entity, you can claim a tax credit. Donation of goods
adjusted income. For example, if the other state or services don’t qualify. Include amounts from
taxes interest received from U.S. obligations, Form ID K-1, Part VIII, line 55 to calculate the credit
deduct this amount from the other state’s adjusted amount.
gross income since Idaho doesn’t tax this interest.
The credit is limited to the smallest of:
If your income derived in the other state includes • One-half of the amount donated
income from an S corporation, partnership, trust,
• 50% of the tax on Form 40, line 21
or estate, enter your share of the entity’s taxable
income correctly reported to the other state plus any • $500 ($1,000 on a joint return)
other Idaho adjusted gross income from sources in • The tax on Form 40, line 21 less the amount on
the other state. Form 40, line 22
Line 3. Enter your Idaho adjusted income from After calculating the credit amount, you can add any
Form 40, line 11, if you reported the double-taxed amounts reported on Form ID K-1, Part XI, line 63
income on an individual income tax return in the to that amount. The total credit can’t exceed $500
other state. However, if the double-taxed income ($1,000 on a joint return).
was reported to the other state and taxed as part of A qualified educational entity includes:
• A nonprofit corporation, fund, foundation,
research park, trust, or association organized
EIN00046 03-01-2023 Page 37 of 64

- 38 -

                                                          Form 39R — Instructions    2022    (continued)         

  and operated exclusively for the benefit of Idaho       •  Anchor House, Coeur d’Alene
  colleges and universities                               • The Arc, Inc., Boise
• A nonprofit, private, or public Idaho school            • The Children’s Home Society of Idaho, Inc., 
  (elementary, secondary, or higher education)              Boise
  or its foundation                                       •  Children’s Village, Inc., Coeur d’Alene
•  Idaho education public broadcast system                •  Dawn Enterprises, Inc., Blackfoot
  foundations
                                                          • Development Workshop, Inc., Idaho Falls
• The Idaho State Historical Society or its               • Gem Youth Services, Inc., Emmett
  foundation
                                                          •  Hope House, Inc., Nampa
•  An Idaho public library or its foundation
                                                          • Idaho Drug Free Youth, Inc., Coeur d’Alene
•  An Idaho library district or its foundation
                                                          •  Idaho Elks Rehabilitation Hospital, Inc., Boise
• An Idaho public or private nonprofit museum             •  Idaho Youth Ranch
• The Idaho Commission for Libraries                      • Kinderhaven, Sandpoint
• Idaho Commission on Hispanic Affairs                    •  Learning Lab, Inc., Boise
•  Idaho Commission for the Blind and Visually            • Magic Valley Rehabilitation Services, Inc., 
  Impaired                                                  Twin Falls
•  Idaho Council on Developmental Disabilities            •  New Day Products, Inc., Pocatello
• Idaho State Independent Living Council                  •  Northwest (North Idaho) Children’s Home, Inc.
•  Idaho Council for the Deaf and Hard of Hearing         •  Opportunities Unlimited, Inc., Lewiston
• Idaho STEM Action Center                                • Panhandle Special Needs, Inc., Sandpoint
•  Medical residency programs or support                  • Project P.A.T.C.H., Planned Assistance for 
  organizations devoted to training residents in            Troubled Children
  Idaho                                                   • Shepherd’s Home, Inc., McCall
                                                          • Transitional Employment Services for the 
Line 2 Credit for Idaho Youth and Rehabilitation 
                                                            Handicapped, Coeur d’Alene
Facility Contributions
You can claim this credit if you donated cash or          •  Walker Center, Gooding
goods to the following:                                   •  Winchester Occupational Workshop, Winchester
• Qualified center for independent living                 •  Witco Inc., Caldwell
•  Youth or rehabilitation facility or its foundation, or •  Women’s and Children’s Alliance
• Nonprofit substance abuse center licensed by            The following are the qualified centers for 
  the Idaho Department of Health and Welfare              independent living:
Include amounts from Form ID K-1, Part VIII, line 56      •  Disability Action Center Northwest, Moscow and 
to calculate the credit amount.                             Coeur d’Alene
The credit is limited to the smallest of:                 •  Living Independence Network Corporation, Boise 
                                                            and Twin Falls
•  One-half of the amount donated
                                                          •  Living Independently for Everyone, Inc., 
• 20% of the tax on Form 40, line 21                        Blackfoot, Idaho Falls, and Pocatello
•  $100 ($200 on a joint return)
• The tax on Form 40, line 21 less the amounts            Line 3 Credit for Live Organ Donation Expenses
  on Form 40, line 22 and Form 39R, Part D,               A living taxpayer who donates (or whose dependent 
  line 1                                                  donates) a qualified organ that’s transplanted into 
                                                          another individual can claim a credit for expenses 
After calculating the credit amount, you can add          related to the donation.
any amounts reported on Form ID K-1, Part XI, 
line 65 to that amount. The total credit can’t exceed     The credit can’t be more than the taxpayer’s tax 
$100 ($200 on a joint return).                            liability and is limited to the smaller of:
                                                          • The amount of live organ donation expenses paid 
The qualified youth or rehabilitation facilities and 
                                                            by the taxpayer during the tax year, or
their foundations are:

EIN00046 03-01-2023                                                                                   Page 38 of 64

- 39 -

Form 39R — Instructions 2022 (continued)

• $5,000 • You provide more than one-half of the family
Any unused credit can be carried over for five years. member’s support for the year
To claim the credit, you must donate one or more of If the home was maintained for the family member
the following organs: less than a full year, the credit is allowed at the rate of
$8.33 for each month the home was maintained.
• Human bone marrow
You can claim this credit if your gross income is less
• Any part of an:
than the filing requirement. File Form 40 and include
Intestine
Form 39R.
Kidney
Only residents, including Idaho residents on active
Liver military duty outside Idaho, can claim this credit.
Lung
Pancreas Lines 1 and 2. Answer the two questions. If you
answer yes to either question, you qualify.
Qualified expenses are those incurred by the
taxpayer or dependent for travel, lodging, or lost Line 3. Enter the family member’s name, Social
wages and aren’t reimbursed to the taxpayer. The Security number, relationship, and date of birth for
expenses must be directly related to the live organ whom you maintain a home and provide more than
donation by the taxpayer or a dependent of the one-half of their support. If the claim is for a family
taxpayer. member with a developmental disability, check the
box.

Part E — Maintaining a Home for a Family Enter the total on Form 40, line 44.
Line 4.
Member Age 65 or Older or a Family Member
with a Developmental Disability

If you didn’t claim the $1,000 deduction on Part B,
line 15, you can claim a $100 credit for each family
member, not including yourself or your spouse who:
• Is age 65 or older
• You maintain a household for, and

EIN00046 03-01-2023 Page 39 of 64

- 40 -

Form 39NR — Instructions
2022
Part-year Resident and Nonresident
Supplemental Schedule

Complete Form 39NR if you’re filing Form 43. If • Compute the Idaho adjusted basis and any
you’re filing Form 40, complete Form 39R. gains or losses from the sale or exchange of the
property using the Idaho depreciation amounts
Part A — Additions • If the federal depreciation (including gains and
Line 1 Non-Idaho State and Local Bond Interest losses) is more than the Idaho depreciation
and Dividends (including Idaho gains and losses), include
Column A: Enter the amount of interest and the difference on this line; otherwise, enter the
dividends, less the related expenses, you received difference on Part B, line 24
from municipal bonds of other state governments, Include on this line your distributive share of bonus
including their counties or cities, or from obligations depreciation from Form ID K-1, Part IV, line 22.
of any foreign country. This income isn’t taxed Don’t enter any amounts for property acquired during
on your federal return. Include any amount 2008 and 2009.
passed through to you from Form ID K-1, Part IV,
Column A, line 21. Column A: If the federal depreciation is more
than the depreciation calculated without the bonus
Column B: Enter the amount in Column A earned depreciation, include the difference on this line.
while an Idaho resident or part-year resident. This
includes your apportioned share passed through If you’re a shareholder of an S corporation or a partner
from S corporations, partnerships, trusts, and in a partnership that has Idaho source income, include
estates from Form ID K-1, Part IV, Column B, your distributive share of bonus depreciation from
line 21. Form ID K-1, Part IV, Column A, line 22.
If you’re required to file an Idaho return, you must Column B: If the federal depreciation is more
report any amounts allocated or apportioned to Idaho. than the depreciation calculated without the bonus
depreciation, include the difference on this line.
Line 2 Idaho College Savings Account Enter on this line your apportioned share of bonus
Withdrawal depreciation from Form ID-K-1, Part IV, Column B,
Column A: If you made a nonqualified withdrawal line 22. The amount must be included as part of
from an Idaho college savings account, enter the Form 43, line 27, Idaho Adjusted Gross Income.
amount withdrawn minus any amounts reported on If you have a current year loss limitation for the
your federal Form 1040 or 1040-SR. following:
Include withdrawals from Idaho college savings • At Risk (IRC Section 465)
programs that are transferred to a qualified program
• Passive Loss (IRC Section 469)
operated by another state or a qualified Achieving
a Better Life Experience (ABLE) program. The • Partnership Basis (IRC Section 704(d))
amount added back is limited to your contributions • Shareholder Basis (IRC Section 1366(d)
deducted in the year of transfer and the previous Check the box and include Form DBDA.
tax year.
Line 4 Other Additions
Column B: If you made a nonqualified withdrawal Complete this worksheet using the instructions
from an Idaho college savings account, enter the below to determine your other additions.
total amount withdrawn. Column A Column B
Line 3 Bonus Depreciation 1. Federal net operating
If you claimed bonus depreciation for federal loss ...................................
purposes for property acquired before 2008 or 2. Capital loss carryforward ....
after 2009: 3. Retirement plan lump-sum
• Complete a separate federal Form 4562 or distributions .......................
detailed computation for Idaho depreciation 4. Partner and shareholder
purposes as if the special depreciation Idaho additions ..................
allowance hadn’t been claimed

EIN00046 03-01-2023 Page 40 of 64

- 41 -

Form 39NR — Instructions 2022 (continued)

5. Idaho medical savings Idaho Medical Savings Account Withdrawals
account withdrawals .......... Columns A and B: If you withdraw funds from an
6. Non-Idaho passive losses Idaho medical savings account and don’t use the
incurred before taxpayer funds to pay eligible medical expenses, Idaho taxes
was an Idaho resident ...... the withdrawal. Report this amount as an other
7. First-time home buyer addition. Eligible medical expenses include:
savings account • Medical care
withdrawals ......................
• Vision care
8. Total. Add lines 1 through 7. • Dental care
Enter these amounts in the
appropriate columns on line • Medical insurance premiums and long-term
4 of Form 39NR ................. care expenses
If you make a taxable withdrawal and you’re under
Federal Net Operating Loss (NOL) age 59 1/2, penalty applies to the withdrawal. The
penalty is 10% of the amount withdrawn. Report the
Column A: Enter the NOL carryforward or carryback
penalty on Form 43, line 72, and check the box for an
included on your federal return. The federal NOL
unqualified withdrawal.
carryforward or carryback isn’t the same as Idaho’s.
The Idaho NOL is reported on Part B, line 1. First-time Home Buyer Savings Account
Column B: Make no entry in Column B. Columns A and B: If you withdraw funds from an
Idaho first-time home buyer savings account and
Capital Loss Carryforward
don’t use the funds to pay eligible home costs, Idaho
Column A: Enter any capital losses included on taxes the withdrawal. Report this amount as an other
federal Form 1040 or 1040-SR, line 7 that were addition. Eligible home costs include:
incurred in another state or capital losses from • Down payment for the purchase of an Idaho
activities not taxable by Idaho. home
See the Capital Gain or Loss Adjustment • Cost, fees, taxes, or payments for the
Worksheet on page 27 to compute your Idaho purchase of an Idaho home
capital gain (loss) and required addition if
necessary. Part B — Subtractions
Column B: Make no entry in Column B. Line 1 Idaho Net Operating Loss (NOL) Carryover
and Carryback
Retirement Plan Lump-sum Distributions
Columns A and B: Enter the Idaho NOL carryover.
Column A: Enter the taxable amount of a lump-sum Include Form 56 or a schedule showing the application
distribution from a retirement plan reported on of the loss. Don’t include losses from sources that
federal Form 4972. The amount taxable by Idaho weren’t taxable by Idaho or that were incurred before
includes the ordinary income portion and the becoming a resident or part-year resident.
amount eligible for the federal capital gain election.
If this is an amended return to claim an NOL
Column B: Enter any amount in Column A received carryback, enter the amount of the NOL carryback.
while an Idaho resident. Include Form 56 or a schedule showing the
application of the loss.
Partner and Shareholder Idaho Additions
Column A: Include the amount of the state, municipal, Enter the total of the NOL carryover and carryback
and local income tax additions from Form ID K-1, amounts.

Part IV, Column B, line 20, and the other additions Line 2 State Income Tax Refund
from Form ID K-1, Part IV, Column B, line 23.
Column A: Enter all state income tax refunds
Column B: Include your apportioned share of the included on federal Schedule 1, line 1.
state, municipal, and local income tax additions from
Form ID K-1, Part IV, Column B, line 20, and the other
additions from Form ID K-1, Part IV, Column B, line 23.

EIN00046 03-01-2023 Page 41 of 64

- 42 -

Form 39NR — Instructions 2022 (continued)

Column B: Enter state income tax refunds and 3. Enter excluded benefits from Part III of
state tax rebates for Idaho servicemembers Form 2441 ..............................................
included on Idaho Form 43, line 19.
4. Subtract line 3 from line 2. If zero or
Line 3 Interest from U.S. Government Obligations less, stop. You can’t claim the
Idaho doesn’t tax interest income received from deduction ................................................
U.S. government obligations. See page 29 for 5. Enter your earned income ......................
examples of U.S. government obligations. 6. If married filing a joint return, enter your
Idaho taxes interest income received from the spouse’s earned income. All others
Federal National Mortgage Association (FNMA) and enter the amount from line 5 ..................
the Government National Mortgage Association 7. Enter the smallest of lines 1, 4, 5, or 6
(GNMA). here and on Form 39NR, Part B, line 4,
Column A .................................................
If you have interest income from a mutual fund that
invests in both nonexempt securities and exempt 8. If married filing a joint return, enter the
U.S. government securities, you can deduct the total of lines 5 and 6 that are from Idaho
portion of the interest earned that’s attributable to sources. All others enter the amount
from line 5 from Idaho sources ...............
direct U.S. government obligations. This amount
must be identified by the mutual fund to be 9. If married filing a joint return, enter the
deductible. total of lines 5 and 6. All others enter
the amount from line 5 ............................
Column A: Enter the interest income you received
10. Divide line 8 by line 9.
from U.S. government obligations if included on
(Can’t exceed 100%) ............................. %
federal Form 1040 or 1040-SR, line 2b. Your
distributive share from Form ID K-1, Part IV, 11. Multiply line 7 by line 10. Enter this
Column A, line 25 net of the expenses related to the amount here and on Form 39NR,
federal obligations, should already be included on Part B, line 4, Column B .........................
federal Form 1040 or 1040-SR.
Include federal Form 2441, Child and Dependent Care
Column B: Enter on this line the interest and
Expenses, with your return.
related expenses included as part of Form 43,
line 27. This includes your apportioned share of Line 5 Social Security and Railroad Benefits
interest from Form ID K-1, Part IV, Column B, Idaho doesn’t tax Social Security or Social Security
line 25 minus expenses relating to U.S. interest. equivalent benefits, benefits paid by the Railroad
Retirement Board, or Canadian Social Security
Line 4 Child and Dependent Care benefits (OAS, QPP or CPP) that are taxable on your
If you claimed the federal Credit for Child and
federal return.
Dependent Care Expenses, you’re allowed an
Idaho deduction for the child care expenses you Exempt payments from the Railroad Retirement
paid for the care of your dependents. The Idaho Board include:
deduction is a different amount than the federal • Retirement, supplemental, and disability annuities
credit. • Unemployment and sickness benefits
Complete this worksheet to determine your Idaho Enter the taxable amount of Social
Column A:
child or dependent care deduction. Refer to federal Security benefits from Form SSA-1099 or
Form 2441 to determine amounts to enter on lines 1 Social Security Equivalent railroad benefits from
through 6. Form RRB-1099 included on your federal Form 1040
Worksheet or 1040-SR, line 6b. Don’t enter the amount reported
on Form 1040 or 1040-SR, line 6a.
1. Enter the amount of qualified expenses
you incurred and paid in 2022. Don’t Enter the taxable amount of non-Social Security
include amounts paid by your employer equivalent railroad benefits from Form RRB-1099R
or excluded from taxable income ........... included on your federal Form 1040 or 1040-SR, line
2. Enter $3,000 for one child or dependent 5b. Don’t enter the amount reported on Form 1040 or
or $6,000 for more than one child or 1040-SR, line 5a.
dependent cared for during the year .....

EIN00046 03-01-2023 Page 42 of 64

- 43 -

Form 39NR — Instructions 2022 (continued)

If subtracting benefits from the Railroad Retirement have to compute the amount of income earned outside
Board, you must include Form RRB-1099 or of Idaho. See your unit of assignment or use your
RRB-1099-R with your return. orders to make the computation. Include a copy of
Disability pension paid by the Federal Railroad your worksheet.
Retirement Act may be included as wages on National Guard or Reserve pay, including annual
Form 1040 or 1040-SR, line 1 if you’re under the training pay, doesn’t qualify as active duty pay unless
minimum retirement age. you’ve been called into full-time duty for 120 days
or more. If you’re a commissioned officer of the
Column B: Enter Social Security and railroad Public Health Service or of the National Oceanic
benefits included on Idaho Form 43, line 19. and Atmospheric Administration militarized by the
President of the United States and attached to the
Line 6 Idaho Capital Gains Deduction
armed forces, your active duty military wages earned
Columns A and B: If you had capital gain net
outside Idaho qualify for this deduction. Enter these
income from the sale of qualified Idaho property
wages on this line.
described below, you may be able to deduct 60%
of the capital gain net income reported on federal Line 8 Idaho Medical Savings Account
Schedule D. Contributions and Interest
(a) Real property held for at least 12 months, or Columns A and B: You can contribute up to $10,000
(b) Tangible personal property used in a ($20,000 if married filing a joint return) to an Idaho
revenue-producing enterprise and held for at medical savings account and deduct the contribution.
least 12 months Deductible contributions don’t include reimbursements
• See page 32 for the definition of that were redeposited into your Idaho medical savings
revenue-producing enterprises account. Don’t include amounts deducted on federal
Form 1040 or 1040-SR.
(c) Cattle and horses held for at least 24 months
and other livestock used for breeding held for An Idaho medical savings account generally is
at least 12 months established with a bank, savings and loan, or credit
(d) Timber held for at least 24 months union. The account is established to pay eligible
medical expenses of the account holder and the
(e) Certain sales of partnership interests. account holder’s dependents.
See Idaho Code 63-3022H(3)(f) for more
information. Include interest earned on the account on this line but
only if included on Form 43, line 8. Add your qualifying
Note: Gains from the sale of stocks and other contributions to the interest earned on the account and
intangibles don’t qualify. enter the total on this line.
Complete Idaho Form CG to compute your capital
gains deduction. Line 9 Idaho College Savings Program
You can deduct up to $6,000 ($12,000 if married filing
Line 7 Idaho Resident-Military Pay Earned a joint return) per year in contributions to accounts
Outside of Idaho in the Idaho College Savings Program (IDeal).
Column A and B: If you’re serving in the United Contributions to an out-of-state qualified tuition
States military on active duty that’s continuous program aren’t eligible for the deduction. Designate
and uninterrupted for 120 days, Idaho doesn’t tax the account owner and beneficiary at the time you
your active duty military wages for service outside establish the account. The account owner can
of Idaho. The continuous 120 days don’t have to make withdrawals for a qualified eligible education
be in the same tax year. This deduction applies to expense for the beneficiary as provided in 26 U.S.C.
Idaho part-year residents who report military wages section 529. The person who withdraws the funds
earned outside Idaho as Idaho income on Form 43, must report the amounts withdrawn as income. More
line 7. information is available at idsaves.org or by calling
(866) 433-2533.
Enter the amount of wages in Columns A and B if
included on Form 43, line 7. Don’t include military
wages earned while stationed in Idaho. Your W-2
doesn’t show this amount separately, and you may

EIN00046 03-01-2023 Page 43 of 64

- 44 -

Form 39NR — Instructions 2022 (continued)

Line 10 Adoption Expenses If you maintain the home for the family member for
Column A: If you adopt a child, you can deduct less than a full year, the deduction is allowed at
some of the expenses incurred in the adoption. the rate of $83.33 for each month the home was
You can claim legal and medical expenses incurred maintained.
up to a maximum of $10,000 per adoption. Travel A family member is any person who meets the
expenses don’t qualify. If you incur expenses in relationship test to be claimed as a dependent on
two or more years, deduct the costs in the year income tax returns. Refer to the federal Form 1040
paid until you meet the $10,000 limit. Expenses instructions for more information.
related to an unsuccessful attempt to adopt aren’t Maintaining a household means paying more than
deductible. If you claim expenses in a year before one-half of the expenses incurred for the benefit of all
the unsuccessful attempt to adopt, file an amended the household’s occupants. Social Security benefits
return to add back any deduction claimed for the aren’t support provided by you but must be included
unsuccessful attempt. in the computation of total support provided. Some
Column B: Enter the amount included in Column examples of expenses of maintaining a household
A in the proportion that total Idaho income bears include:
to total income from all sources. Complete the • Property taxes
following worksheet.
• Mortgage interest
1. Total Idaho income from Form 43, line 20 ...... • Rent
2. T otal income from federal Form 1040 or • Utility charges
1040-SR, line 9 ....................................... • Upkeep and repairs
3. Divide line 1 by line 2.
• Property insurance, and
(Can’t exceed 100%) .............................. %
• Food consumed on the premises
4. T otal adoption expenses from line 10,
Column A ................................................. The amounts entered in Columns A and B must be
5. Multiply line 4 by line 3. Enter this the same.
amount on line 10, Column B .................
Line 12 Idaho Lottery Winnings
Line 11 Columns A and B: Enter the amount of Idaho lottery
Home for the Aged prizes of less than $600 per award included in other
Columns A and B: You can deduct $1,000 for income on Form 43, line 19. The amounts entered in
each family member, not including yourself or your Columns A and B must be the same.
spouse, who:
Line 13 Income Earned on a Reservation by an
• Is age 65 or older
American Indian
• You maintain a household for, and
Column B: You can deduct all your income from
• You provide more than one-half of the family working on the reservation only when all these criteria
member’s support for the year are met:
Developmentally Disabled • You’re enrolled in a federally recognized tribe
You can deduct $1,000 for each family member, • You live and work on the reservation
including yourself and your spouse, who:
• The income is included on Form 43, line 7 of
• Is developmentally disabled your tax return
• You maintain a household for, and
If you have no other income, you aren’t required
• You provide more than one-half of the family to file.
member’s support for the year
Income earned off the reservation can’t be deducted.
No more than three deductions of $1,000 are Income earned on the reservation can’t be deducted
allowed. If you claim this deduction, you can’t claim if you live off the reservation.
the $100 credit in Part F.
See page 33 for the definition of developmental
disability.

EIN00046 03-01-2023 Page 44 of 64

- 45 -

Form 39NR — Instructions 2022 (continued)

Line 14 Workers’ Compensation Insurance Columns A and B: Include your distributive share
Columns A and B: A self-employed individual can from the appropriate column of Form ID K-1, Part IV,
deduct the actual cost of amounts paid for workers’ line 26. The deduction from a pass-through entity can’t
compensation insurance coverage in Idaho, if the be more than the amount of pass-through income
cost isn’t deducted elsewhere. minus deductions of the entity making the contribution.

Don’t enter amounts paid for coverage in other Line 18 Health Insurance Premiums
states. The amounts entered in Columns A and B Deduct premiums you paid for health
Column A:
must be the same. insurance for yourself, your spouse, and your
dependents if those premiums haven’t already been
Line 15 Pass-through Subtractions
deducted or excluded from your income.
Column A: Include the amount of other subtractions
included on Form ID K-1, Part IV, Column A, line 28. If you claimed a deduction for health insurance
premiums on your federal Form 1040 or 1040-SR,
Column B: Enter your Idaho apportioned share of Schedule A, use the worksheet on page 46 to
the Idaho subtractions from Form ID K-1, Part IV, calculate the deduction allowed for health insurance
Column B, line 28. premiums. The worksheet follows the priority that
itemized deductions first apply to health insurance
Line 16 Energy Efficiency Upgrade premiums, then to long-term care insurance.
Columns A and B: To qualify for this deduction,
your Idaho residence must have existed, been Idaho Medical Savings Account
If you take money out of your Idaho medical savings
under construction, or had a building permit issued
account to pay medical insurance premiums, no
on or before January 1, 2002, and must be your
deduction is allowed. Since the health insurance
primary residence.
costs already are deducted or accounted for, they
Energy efficiency upgrade means an energy can’t be deducted a second time.
efficiency improvement to your residence’s
envelope or duct system that meets or exceeds Salary Reduction Plans
the minimum value for the improved component Premiums paid through a cafeteria plan or other
established by the version of the International salary-reduction arrangement can’t be included in
Energy Conservation Code (IECC) in effect in Idaho the Idaho deduction for health insurance costs. For
during the tax year when the improvement is made. example, if your health insurance payments are
Contact the Idaho Division of Building Safety at deducted from your paycheck pretax, they don’t qualify
dbs.idaho.gov for more information. for the deduction.

See page 30 for more on energy efficiency upgrades. Business Deductions
The amount charged for labor to install the energy Premiums deducted as a business expense can’t
efficiency upgrades is also deductible. be included in the Idaho deduction for health
insurance costs, since these amounts are already
Line 17 Technological Equipment Donation deducted. This includes amounts of self-employed
Columns A and B: Enter the lesser of cost or fair health insurance premiums deducted in arriving at
market value of technological equipment donated federal adjusted gross income.
to one or more of the following Idaho educational
institutions or libraries located in Idaho: Social Security Medicare A and B
No deduction is allowed for the amount paid for
• Public or nonprofit private elementary, or employer-required Social Security Medicare A. This
secondary school is the amount listed as a deduction on almost every
• Public or nonprofit private college or university federal Form W-2.
• Public library or library district If you voluntarily enroll in Medicare B or
Items that qualify for this deduction are limited Medicare D or aren’t covered under Social Security
to computers, computer software and scientific and voluntarily enroll in Medicare A, you can deduct
equipment, or apparatus manufactured within five the premiums you paid.
years of the date of donation. The amount deducted
can’t reduce Idaho taxable income to less than zero.
Any unused deduction can’t be carried to another year.
EIN00046 03-01-2023 Page 45 of 64

- 46 -

Form 39NR — Instructions 2022 (continued)

Idaho Standard Deduction 12. Medical expense deduction not
If you use the Idaho standard deduction instead of allocated to health insurance costs.
itemizing your deductions for Idaho purposes, you Subtract line 1 from line 6. If less than
don’t have to reduce your health insurance costs by zero, enter zero .......................................
any amount claimed as a federal itemized deduction. 13. Portion of long-term care insurance
deduction allowed on federal Form 1040 or
Federal Itemized Deduction Limitations 1040-SR, Schedule A. Enter the lesser of
The following worksheets calculate your health lines 2 or 12 ..........................................
insurance and long-term care insurance premium
14. Enter the total long-term care
subtractions for Idaho purposes. insurance costs deducted elsewhere
If you aren’t itemizing deductions for Idaho, skip on the federal return ................................
lines 1-6 and enter zeros on lines 8, 12, and 13. 15. Long-term care insurance deduction
allowed. Subtract lines 13 and 14 from
Health Insurance and Long-term Care Insurance
line 11. Enter the amount on Form 39NR,
Deduction Limitations
line 19, Column A ..........................................
1. Amount claimed for health insurance
costs on federal Form 1040 or 1040-SR, Column B: Enter the amount from line 5 of this
Schedule A ............................................. worksheet.
2. Amount claimed for long-term care 1. Total Idaho income from Form 43,
insurance on federal Form 1040 or line 20 ...........................................................
1040-SR, Schedule A .............................. 2. Total income from federal Form 1040 or
3. Additional medical expenses claimed 1040-SR, line 9 ............................................
on federal Form 1040 or 1040-SR, 3. Divide line 1 by line 2.
Schedule A .............................................. (Can’t exceed 100%) ................................... %
4. Total medical expenses. Add lines 1, 4. Enter the amount from Form 39NR,
2 and 3 .................................................... line 18, Column A ........................................
5. Enter 7.5% of federal adjusted gross 5. Allowable Idaho deduction. Multiply line 4
income .................................................... by line 3 .......................................................
6. Medical expense deduction allowed
on federal Form 1040 or 1040-SR, Line 19 Long-term Care Insurance
Schedule A. (Subtract line 5 from line 4. If Column A: You can deduct the amount you paid in
less than zero, enter zero.) ........................ premiums for qualified long-term care insurance that
Health Insurance isn’t otherwise deducted or accounted for.
7. Enter the total paid for health insurance ..... Qualified long-term care insurance includes any
8. Portion of health insurance deduction insurance policy that provides coverage for at least 12
allowed on federal Form 1040 or consecutive months for yourself, your spouse, or your
1040-SR, Schedule A. Enter the lesser dependents for one or more necessary diagnostic,
of lines 1 or 6 ........................................... preventive, therapeutic, rehabilitative, maintenance,
9. Enter the total health insurance or personal care services provided in a setting other
costs deducted elsewhere on the than an acute care unit of a hospital. Group and
federal return ................................................ individual annuities and life insurance policies that
10. Idaho health insurance deduction directly provide or that supplement long-term care
allowed. Subtract lines 8 and 9 from line 7. insurance qualify. This includes a policy that provides
Enter this amount on Form 39NR, line 18, for payment of benefits based on cognitive impairment
Column A ................................................ or loss of functional capacity.
Long-term Care Insurance Qualified long-term care insurance doesn’t include
11. Enter the total paid for long-term care any insurance policy that’s offered primarily to provide
insurance ................................................. coverage for:
• Basic Medicare supplement
• Basic hospital expense
• Basic medical surgical expense

EIN00046 03-01-2023 Page 46 of 64

- 47 -

Form 39NR — Instructions 2022 (continued)

• Hospital confinement indemnity • A fluid-to-air heat pump operating on a fluid
• Major medical expense reservoir heated by solar radiation or geothermal
resource but not an air-to-air heat pump unless it
• Disability income or related asset protection
uses geothermal resources as part of the system
• Accident only
• A natural gas or propane heating unit that
• Specified disease or specified accident, or replaces a noncertified wood stove
• Limited benefit health • An Environmental Protection Agency
Life insurance policies that accelerate death (EPA)-certified wood stove or pellet stove meeting
benefits generally don’t qualify. current industry and state standards that replaces
a noncertified wood stove
If you claimed a deduction for long-term care
insurance on your federal Form 1040 or 1040-SR, A noncertified wood stove is a wood stove that
Schedule A as an itemized deduction, calculate the doesn’t meet current EPA standards. You must take
long-term care insurance allowed as a deduction by the noncertified wood stove to a site authorized by
using the worksheet on the previous page. the Division of Environmental Quality (DEQ) within
30 days from the date of purchase of the qualifying
Column B: Enter the amount from line 5 of this device. The DEQ will give you a receipt to verify it
worksheet. received and destroyed the noncertified wood stove.
1. Total Idaho income from Form 43,
You must install the natural gas or propane heating
line 20 ...........................................................
unit or the EPA-certified wood stove or pellet stove the
2. Total income from federal Form 1040 or same tax year that you surrender the nonqualifying
1040-SR, line 9 ............................................ wood stove to the DEQ.
3. Divide line 1 by line 2.
(Can’t exceed 100%) ................................... % Lines 20a – 20d
4. Enter the amount from Form 39NR, Complete the lines that apply to the year you acquired
line 19, Column A ........................................ the device. For example, if you acquired the device
in 2019, complete line 20d. Enter the device type and
5. Allowable Idaho deduction. Multiply line 4
by line 3 ....................................................... total cost. Multiply the total cost by the appropriate
percentage. Line 20e can’t be more than $5,000.
Line 20 Alternative Energy Device
Line 22 Idaho Qualified Retirement Benefits
Deduction
Deduction
Columns A and B: If you install an alternative You may be able to deduct some of the qualifying
energy device in your Idaho residence, you can retirement benefits and annuities you receive.
deduct a portion of the amount actually paid or
The Idaho Retirement Benefits Deduction has a
accrued (billed but not paid).
two-part qualification. You must qualify for both
In the year the device is placed in service, you can parts to receive this deduction.
deduct 40% of the cost to construct, reconstruct,
remodel, install, or acquire the device, but not more Part One – Age, Disability, and Marital/Filing Status
The recipients must be at least age 65 or be classified
than $5,000.
as disabled and be at least age 62.
In the next three years after installation, you can
The following individuals are classified as disabled:
deduct 20% of these costs per year, but not more
than $5,000 in any year. • An individual recognized as disabled by the
Social Security Administration, the Railroad
Qualifying devices include: Retirement Board, or the Office of Management
• A system using solar radiation, wind, or and Budget
geothermal resource primarily to provide • A veteran of a U.S. war with a service-connected
heating or cooling or produce electrical power disability rating of 10% or more
or any combination thereof
• A veteran of a U.S. war with a
nonservice-connected disability pension
• A person who has a physician-certified permanent
disability with no expectation of improvement

EIN00046 03-01-2023 Page 47 of 64

- 48 -

Form 39NR — Instructions 2022 (continued)

If you’re married, you can’t claim this deduction if Security retirement system. For example,
you file separately. If you’re an unremarried widow benefits paid out of the city police retirement
or widower of a pensioner and receive qualifying funds for the cities of Coeur d’Alene, Lewiston,
survivor benefits, you may be eligible to claim and Pocatello may qualify for the deduction.
the retirement benefit deduction if you meet the Similarly, benefits paid by PERSI relating to the
age/disability requirements. old Idaho Falls Policemen’s Retirement Fund
may qualify for the deduction.
Part Two – Qualified Retirement Benefits
If you received a 1099R and your account
The recipients must meet the requirements in
number includes the IFP (Idaho Falls Police)
Part One, and their qualified retirement benefits
designation, your benefits may qualify for the
must be one of the following:
deduction. Benefits paid out of the PERSI Base
• Civil Service Employees: Retirement Plan don’t qualify for the deduction.
annuities paid by the United States of America
• Service Members: Retirement benefits paid by
Civil Service Retirement System (CSRS), the
the United States to a retired member of the U.S.
Foreign Service Retirement and Disability
military.
System (FSRDS), or the offset programs of
these two systems. To qualify for the deduction, Disability pension paid by the Federal Railroad
employees must have established eligibility Retirement Act may not be included on your
before 1984. Retirement annuities paid to a Form RRB-1099 or RRB-1099-R, if you’re under the
retired federal employee under the Federal minimum retirement age. Instead it may be included
Employees Retirement System (FERS) don’t on Form 1040 or 1040-SR, line 1 as wages.
qualify for the deduction. If you received a The maximum amounts that can be deducted for
CSA-1099, you can tell if your benefits are paid 2022 are:
under the CSRS or FERS by looking at the
first digit of the account number shown on your Married filing jointly:
CSA-1099. If the first digit is 7, the benefits are • Recipient age 65 or older ......................... $60,210
paid out of FERS and don’t qualify. • Recipient age 62 or older and disabled ..... $60,210
If the first digit is 8, look at your Notice Single:
of Annuity Adjustment from the Office of • Age 65 or older ........................................ $40,140
Personnel Management. The notice shows • Age 62 or older and disabled ................... $40,140
how much of your benefits are paid from
These amounts must be reduced by retirement
CSRS and how much are paid from FERS.
benefits received by you and your spouse under the
Only the portion paid from CSRS qualifies for
Federal Social Security Act and the Federal Railroad
this deduction. If the first digit is 0, 1, 2, 3, or 4,
Retirement Act.
the benefits are paid out of CSRS.
Include with your return Form 1099s for all qualified
• Idaho Firefighters: Retirement benefits paid
retirement benefits claimed.
by the Public Employee Retirement System
of Idaho (PERSI) relating to the Firemen’s Line 22a. Enter $60,210 or $40,140, whichever
Retirement Fund. applies to your filing status. Note: Only one deduction
If you received a 1099R and your account is allowed even though you and your spouse receive
number includes the FRF (Firemen’s more than one annuity.
Retirement Fund) designation, your benefits
Line 22b. Enter the amount of retirement benefits you
may qualify for the deduction. Benefits paid out
and your spouse received under the Federal Railroad
of the PERSI Base Plan don’t qualify for the
Retirement Act.
deduction.
Include on this line:
• Police Officers of an Idaho City: Retirement
benefits paid from the Policemen’s Retirement • The net Social Security equivalent benefit portion
Fund that no longer admits new members from federal Form RRB-1099, Box 5
and, on January 1, 2012, was administered • The “total gross paid” amount from federal
by an Idaho city or PERSI. Also, benefits Form RRB-1099-R, Box 7, minus any repayment
paid by PERSI relating to Idaho police officer from Box 8, and
employment not included in the federal Social

EIN00046 03-01-2023 Page 48 of 64

- 49 -

Form 39NR — Instructions 2022 (continued)

• Any railroad retirement disability benefit Column A: If the federal depreciation (including gains
included as wages on federal Form 1040 or and losses) is less than the depreciation (including
1040-SR, line 1 gains and losses) calculated without the bonus
depreciation, include the difference on this line.
Line 22c. Enter the amount of retirement benefits
you and your spouse received under the Federal If you’re a shareholder in an S corporation or a partner
Social Security Act, Box 5 of your Form SSA-1099s. in a partnership that has Idaho-source income, include
If you or your spouse received Canadian Social your distributive share of bonus depreciation from
Security benefits that you included in your federal Form ID K-1, Part IV, Column A, line 27.
taxable income, include those amounts received. Column B: If the federal depreciation (including
Line 22e. Enter the amount of qualified retirement gains and losses) is less than the Idaho depreciation
benefits included on Form 43, line 28, Column A. (including Idaho gains and losses), include the
difference on this line.
Line 22g. Enter the amount of qualified retirement
benefits included in Idaho gross income. This Enter on this line your apportioned share of bonus
amount must have been included on Form 43, depreciation from Form ID K-1, Part IV, Column B,
line 28, Column B. line 27. The amount must be included as part of
Form 43, line 27, Idaho Adjusted Gross Income.
Line 22h. Divide line 22g, Column B, by line 22e,
Column A. Round the percentage to the nearest Line 25 First-time Home Buyer Savings Account
whole number. For example, 45.49% is entered as Contributions and Interest
45%; 45.50% is entered as 46%. You can contribute up to $15,000 ($30,000 if married
filing a joint return) to a first-time home buyer savings
Line 23 Nonresident Military Pay
account and deduct the contribution. Deposits into a
Column A: If you’re a nonresident of Idaho, enter first-time home buyer savings account can’t exceed
the amount of military pay included on Form 43, $100,000 for the lifetime of the account.
line 28, Column A.
A first-time home buyer savings account is established
Line 24 Bonus Depreciation in Idaho with a bank, savings and loan association,
If you claimed the bonus depreciation for federal credit union, or trust company authorized to act as
purposes for property acquired before 2008 or after a fiduciary. The account is used to pay the eligible
2009: home costs of the account holder or to reimburse the
• Complete a separate federal Form 4562 or account holder’s eligible home costs in connection
detailed computation for Idaho depreciation with a qualified home purchase.
purposes as if the special depreciation Include interest earned on the account on line 25 but
allowance hadn’t been claimed only if included on Form 43, line 8. Interest earned
• Compute the Idaho adjusted basis and any on the account is tax deferred if the funds are used
gains or losses from the sale or exchange for a qualified home purchase. Enter the name of the
of the property using the Idaho depreciation financial institution and your account number in the
amounts spaces provided. Add your contributions to the interest
• If the federal depreciation (including gains and earned on the account, and enter the total on this line.
losses) is less than the Idaho depreciation Check the box to attest that you’re a first-time home
(including gains and losses), include the buyer. A first-time home buyer means an individual
difference on this line; otherwise, enter the who:
difference on Part A, line 3 • Resides in Idaho
Include the federal Form 4562s or detailed • Has filed an Idaho income tax return for the most
computations used to compute the depreciation and recent tax year
gains and losses. • Doesn’t own, either individually or jointly, a
Don’t enter any amounts for property acquired single-family or multi-family residence, and
during 2008 and 2009. • Has never owned or purchased, either individually
or jointly, a single-family residence in any location

EIN00046 03-01-2023 Page 49 of 64

- 50 -

Form 39NR — Instructions 2022 (continued)

Line 26 Other Subtractions Line 2. Enter the total portion of federal adjusted
Columns A and B: Identify any other subtraction gross income derived in the other state modified
you’re eligible for, and claim the amount on this line. to reflect Idaho additions and subtractions. In
computing the income derived in the other state,
Don’t include foreign taxes as a subtraction, since reverse any adjustments to federal taxable income
they’re claimed as part of the Idaho itemized allowed by the other state that aren’t applicable to
deduction if allowed. See the instructions for Idaho.
Itemized or Standard Deductions. Don’t include
other subtractions from Form ID K-1, Part IV, line 28 Enter your adjusted gross income from the other state
on this line. Include those other subtractions on restated to a basis comparable to Idaho adjusted
line 15. income. For example, if the other state taxes interest
received from U.S. obligations, deduct this amount
On this line in the applicable column, include from the other state’s adjusted gross income. Idaho
interest from Idaho Build America Bonds included doesn’t tax this interest.
on Form 43, line 28, Columns A and B. Don’t
include on this line any interest from non-Idaho If your income derived in the other state includes
Build America Bonds. income from an S corporation, partnership, trust, or
estate, enter your share of the entity’s taxable income
Part C — Credit for Income Tax Paid to correctly reported to the other state plus any other
Other States by Part-year Residents Idaho adjusted gross income from sources in the other
state.
When both Idaho and another state tax the same
income while you’re an Idaho resident, you may be Line 3. Enter the amount of income that’s taxed twice.
Only income that’s taxed by Idaho and also taxed by
eligible for a credit for tax paid to the other state.
another state is double-taxed.
Use this section to compute the credit. Include
a complete copy of the other state’s income tax Line 4. Enter the tax shown on Form 43, line 42.
return and Idaho Form 39NR with your income tax Divide line 3 by line 1. Round to four digits to
Line 5.
return. If your S corporation or partnership paid the right of the decimal point. For example, .66666 is
income tax to another state on your behalf, include rounded to .6667 and should be entered as 66.67%.
a copy of Form ID K-1 or the schedule received The percentage can’t exceed 100%.
from the S corporation or partnership that paid the
tax. If credit applies to more than one state, use a Line 7. Enter the other state’s tax due from its tax
separate Form 39NR for each state. table or rate schedule less its income tax credits.
Examples of income that both Idaho and another State and local tax (SALT) workaround payments
state may tax include: or credits aren’t subtracted. If your income derived
in the other state was reported on a composite or
• Wages earned in another state that has an group return filed by an S corporation or partnership,
income tax, such as Oregon or Utah, while enter your proportionate share of the tax paid by the
living in Idaho S corporation or partnership minus your proportionate
• Income from a business or profession earned share of the income tax credits. Income tax credits
in another state that has an income tax, while a are those credits that relate to income tax excluding
resident of Idaho SALT workaround payments or credits. An example of
a credit that isn’t an income tax credit is a special fuels
Line 1. Enter your Idaho adjusted income from
or gasoline tax credit.
Form 43, line 31, Column B, if you reported the
double-taxed income on an individual income tax Line 8. Divide line 3 by line 2. Round to four digits to
return in the other state. If the double-taxed income the right of the decimal point. For example, .66666
was reported to the other state and taxed as part of is rounded to .6667 and is entered as 66.67%. The
an S corporation or partnership composite or group percentage can’t be more than 100%.
return, enter your federal adjusted gross income
from Form 43, line 28, Column A. Line 10. Your allowable credit for income tax paid to
other states is the smaller of lines 6 or 9. Enter this
amount on Form 43, line 43.

EIN00046 03-01-2023 Page 50 of 64

- 51 -

Form 39NR — Instructions 2022 (continued)

as part of an S corporation or partnership composite
Part D — Credit for Income Tax Paid to or group return, enter your federal adjusted gross
Other States by Idaho Residents on Active income from Form 43, line 28, Column A.
Military Duty
Line 4. Divide line 2 by line 3. Round to four digits
When both Idaho and another state tax the same to the right of the decimal point. For example,
income, you may be eligible for a credit for tax paid to .66666 is rounded to .6667 and should be entered
the other state. as 66.67%. The percentage can’t exceed 100%.
Use this section to compute the credit. You must
Line 6. Enter the other state’s tax due from its tax
include a complete copy of the other state’s income
table or rate schedule less its income tax credits. If
tax return and Idaho Form 39NR with your income
your income derived in the other state was reported on
tax return. If your S corporation or partnership paid
a composite or group return filed by an S corporation
income tax to another state on your behalf, include
or partnership, enter your proportionate share of the
a copy of Form ID K-1 or the schedule you received
tax paid by the S corporation or partnership minus
from the S corporation or partnership that paid the
your proportionate share of the income tax credits.
tax. If credit applies to more than one state, use a
Income tax credits are those credits that relate to
separate Form 39NR for each state.
income tax. An example of a credit that isn’t an income
Examples of income that both Idaho and another tax credit is a special fuels or gasoline tax credit.
state may tax include:
Line 7. Your allowable credit for income tax paid to
• Wages earned in another state that has an
other states is the smaller of lines 5 or 6. Enter this
income tax, such as Oregon or Utah, while
amount on Form 43, line 43.
living in Idaho
• Income from a business or profession earned Part E — Credits for Idaho Educational
in another state that has an income tax, while a Entity and Idaho Youth and Rehabilitation
resident of Idaho Facility Contributions, and Live Organ
Line 1. Enter the tax shown on Form 43, line 42. Donation Expenses
Line 1 Credit for Idaho Educational Entity
Line 2. Enter the total portion of federal adjusted
Contributions
gross income derived in the other state, modified
If you donated cash to qualified educational entities,
to reflect Idaho additions and subtractions. In
you can claim a tax credit. Donation of goods or
computing the income derived in the other state,
services don’t qualify.
you must reverse any adjustments to federal
taxable income allowed by the other state that Include amounts from Form ID K-1, Part VIII, line 55
aren’t applicable to Idaho. to calculate the credit amount.
Enter your adjusted gross income from the other The credit is limited to the smallest of:
state restated to a basis comparable to Idaho • One-half of the amount donated
adjusted income. For example, if the other state • 50% of the tax on Form 43, line 42
taxes interest received from U.S. obligations,
• $500 ($1,000 on a joint return)
deduct this amount from the other state’s adjusted
gross income. Idaho doesn’t tax this interest. • The tax on Form 43, line 42 minus the amount
on Form 43, line 43
If your income derived in the other state includes
income from an S corporation, partnership, trust, After calculating the credit amount, you can add any
or estate, enter your share of the entity’s taxable amounts reported on Form ID K-1, Part XI, line 63
income correctly reported to the other state plus to that amount. The total credit can’t exceed $500
any other Idaho adjusted gross income from ($1,000 on a joint return).
sources in the other state. See page 37 for the list of qualified educational
entities.
Line 3. Enter your Idaho adjusted income from
Form 43, line 31, Column B, if you reported the
double-taxed income on an individual income tax
return in the other state. However, if the double-taxed
income was reported to the other state and taxed

EIN00046 03-01-2023 Page 51 of 64

- 52 -

                                                         Form 39NR — Instructions    2022    (continued)         
                                                         Qualified expenses are those incurred by the 
Line 2 Credit for Idaho Youth and Rehabilitation 
                                                         taxpayer or dependent for travel, lodging, or lost 
Facility Contributions
                                                         wages and aren’t reimbursed to the taxpayer. The 
You can claim this credit if you donated cash or goods   expenses must be directly related to the live organ 
to the following:                                        donation by the taxpayer or a dependent of the 
• Qualified center for independent living                taxpayer.
•  Youth or rehabilitation facility or its foundation, or
                                                         Part F — Maintaining a Home for a Family 
• Nonprofit substance abuse center licensed by the 
                                                         Member Age 65 or Older or a Family 
  Idaho Department of Health and Welfare
                                                         Member with a Developmental Disability
Include amounts from Form ID K-1, Part VIII, line 56 to 
calculate the credit amount.                             If you didn’t claim the $1,000 deduction on Part B, 
                                                         line 11, you can claim a $100 credit for each family 
The credit is limited to the smallest of:                member, not including yourself or your spouse, who:
•  One-half of the amount donated
                                                         •  Is age 65 or older
• 20% of the tax on Form 43, line 42
                                                         •  You maintain a household for, and
•  $100 ($200 on a joint return)
                                                         •  You provide more than one-half of the family 
• The tax on Form 43, line 42 minus the                  member’s support for the year
  amounts on Form 43 line 43 and Form 39NR, 
  Part E, line 1                                         If the home was maintained for the family member 
                                                         less than a full year, the credit is allowed at the rate of 
After calculating the credit amount, you can add         $8.33 for each month the home was maintained.
any amounts reported on Form ID K-1, Part XI, 
line 65 to that amount. The total credit can’t exceed    You can claim this credit if your gross income is less 
$100 ($200 on a joint return).                           than the filing requirement. File Form 43 and include 
                                                         Form 39NR.
See page 38 for the list of qualified youth or 
rehabilitation facilities and their foundations.         Only residents, including Idaho residents on active 
                                                         military duty outside Idaho, can claim this credit.
Line 3 Credit for Live Organ Donation Expenses
A living taxpayer who donates (or whose dependent        Lines 1 and 2. Answer the two questions. If you 
donates) a qualified organ that’s transplanted into      answer yes to either question, you qualify.
another individual can claim a credit for expenses 
                                                         Line 3. Enter the family member’s name, Social 
related to the donation.
                                                         Security number, relationship, and date of birth for 
The credit can’t be more than the taxpayer’s tax         whom you maintain a home and provide more than 
liability and is limited to the smaller of:              one-half of their support. If the claim is for a family 
• The amount of live organ donation expenses             member with a developmental disability, check 
  paid by the taxpayer during the tax year, or           the box.
•  $5,000                                                Line 4. Enter the total on Form 43, line 64.
Any unused credit can be carried over for five years.
To claim the credit, you must donate one or more of 
the following organs:
•  Human bone marrow
•  Any part of an:
           Intestine
          Kidney
           Liver
           Lung
           Pancreas

EIN00046   03-01-2023                                                                                Page 52 of 64

- 53 -

                              Tax Tables                                                                                           2022

Use the following tables if your taxable income is less than $100,000. 
If your taxable income is $100,000 or more, use the Tax Rate Schedules on page 64.

Example: Mr. and Mrs. Brown are filing a joint return. Their taxable income                       At       But           Single or  Married 
                                                                                                  Least  Less            Married    Filing 
on Form 40, line 19 or Form 43, line 41, is $25,360. First, they find the                                Than            Filing     Jointly* or 
$25,350 – $25,400 income line. Next, they find the column for married filing                                             Separately Head of 
jointly and read down the column. The amount shown where the income line                                                            Household
and filing status column meet is $1,057. This is the tax amount they must                                                Your tax is –
write on Form 40, line 20 or Form 43, line 42.                                                    25,300    25,350       1,287      1,054
                                                                                                  25,350    25,400       1,290      1,057
                                                                                                  25,400    25,450       1,293      1,060

If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is
Form 43, line 41 is                              Form 43, line 41 is                              Form 43, line 41 is
At       But           Single or  Married        At      But            Single or  Married        At       But           Single or  Married 
Least    Less          Married    Filing         Least   Less           Married    Filing         Least  Less            Married    Filing 
         Than          Filing     Jointly* or            Than           Filing     Jointly* or           Than            Filing     Jointly* or 
                       Separately Head of                               Separately Head of                               Separately Head of 
                                  Household                                        Household                                        Household
      $0               Your tax is —                $2,000              Your tax is —                $4,000              Your tax is —
0         50           0          0              2,000   2,050          28         20             4,000  4,050           88           54
50        100          1          1              2,050   2,100          29         21             4,050  4,100           89           56
100       150          1          1              2,100   2,150          31         21             4,100  4,150           91           57
150       200          2          2              2,150   2,200          32         22             4,150  4,200           92           59
200       250          2          2              2,200   2,250          34         22             4,200  4,250           94           60
250       300          3          3              2,250   2,300          35         23             4,250  4,300           95           62
300       350          3          3              2,300   2,350          37         23             4,300  4,350           97           63
350       400          4          4              2,350   2,400          38         24             4,350  4,400           98           65
400       450          4          4              2,400   2,450          40         24             4,400  4,450           100          66
450       500          5          5              2,450   2,500          41         25             4,450  4,500           101          68
500       550          5          5              2,500   2,550          43         25             4,500  4,550           103          69
550       600          6          6              2,550   2,600          44         26             4,550  4,600           104          71
600       650          6          6              2,600   2,650          46         26             4,600  4,650           106          72
650       700          7          7              2,650   2,700          47         27             4,650  4,700           107          74
700       750          7          7              2,700   2,750          49         27             4,700  4,750           109          75
750       800          8          8              2,750   2,800          50         28             4,750  4,800           110          77
800       850          8          8              2,800   2,850          52         28             4,800  4,850           112          78
850       900          9          9              2,850   2,900          53         29             4,850  4,900           113          80
900       950          9          9              2,900   2,950          55         29             4,900  4,950           115          81
950      1,000         10         10             2,950   3,000          56         30             4,950  5,000           116          83
   $1,000                                           $3,000                                           $5,000
1,000    1,050         10         10             3,000   3,050          58         30             5,000  5,050           118          84
1,050    1,100         11         11             3,050   3,100          59         31             5,050  5,100           120          86
1,100    1,150         11         11             3,100   3,150          61         31             5,100  5,150           123          87
1,150    1,200         12         12             3,150   3,200          62         32             5,150  5,200           125          89
1,200    1,250         12         12             3,200   3,250          64         32             5,200  5,250           127          90
1,250    1,300         13         13             3,250   3,300          65         33             5,250  5,300           129          92
1,300    1,350         13         13             3,300   3,350          67         33             5,300  5,350           132          93
1,350    1,400         14         14             3,350   3,400          68         35             5,350  5,400           134          95
1,400    1,450         14         14             3,400   3,450          70         36             5,400  5,450           136          96
1,450    1,500         15         15             3,450   3,500          71         38             5,450  5,500           138          98
1,500    1,550         15         15             3,500   3,550          73         39             5,500  5,550           141          99
1,550    1,600         16         16             3,550   3,600          74         41             5,550  5,600           143        101
1,600    1,650         16         16             3,600   3,650          76         42             5,600  5,650           145        102
1,650    1,700         17         17             3,650   3,700          77         44             5,650  5,700           147        104
1,700    1,750         19         17             3,700   3,750          79         45             5,700  5,750           150        105
1,750    1,800         20         18             3,750   3,800          80         47             5,750  5,800           152        107
1,800    1,850         22         18             3,800   3,850          82         48             5,800  5,850           154        108
1,850    1,900         23         19             3,850   3,900          83         50             5,850  5,900           156        110
1,900    1,950         25         19             3,900   3,950          85         51             5,900  5,950           159        111
1,950    2,000         26         20             3,950   4,000          86         53             5,950  6,000           161        113
*This column must also be used by a qualifying widow(er).
EIN00046 03-01-2023                                                                                                              Page 53 of 64

- 54 -

                                                                                                  Tax Tables    2022    (continued)         
If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is
Form 43, line 41 is                              Form 43, line 41 is                              Form 43, line 41 is
At       But           Single or  Married        At      But            Single or  Married        At     But             Single or  Married 
Least    Less          Married    Filing         Least   Less           Married    Filing         Least  Less            Married    Filing 
         Than          Filing     Jointly* or            Than           Filing     Jointly* or           Than            Filing     Jointly* or 
                       Separately Head of                               Separately Head of                               Separately Head of 
                                  Household                                        Household                                        Household
   $6,000              Your tax is —                $9,000              Your tax is —             $12,000                Your tax is —
6,000    6,050         163           114         9,000   9,050          309        204            12,000 12,050          489        325
6,050    6,100         165           116         9,050   9,100          312        206            12,050 12,100          492        327
6,100    6,150         168           117         9,100   9,150          315        207            12,100 12,150          495        330
6,150    6,200         170           119         9,150   9,200          318        209            12,150 12,200          498        332
6,200    6,250         172        120            9,200   9,250          321        210            12,200 12,250          501        334
6,250    6,300         174        122            9,250   9,300          324        212            12,250 12,300          504        336
6,300    6,350         177        123            9,300   9,350          327        213            12,300 12,350          507        339
6,350    6,400         179        125            9,350   9,400          330        215            12,350 12,400          510        341
6,400    6,450         181        126            9,400   9,450          333        216            12,400 12,450          513        343
6,450    6,500         183        128            9,450   9,500          336        218            12,450 12,500          516        345
6,500    6,550         186        129            9,500   9,550          339        219            12,500 12,550          519        348
6,550    6,600         188        131            9,550   9,600          342        221            12,550 12,600          522        350
6,600    6,650         190        132            9,600   9,650          345        222            12,600 12,650          525        352
6,650    6,700         192        134            9,650   9,700          348        224            12,650 12,700          528        354
6,700    6,750         195        135            9,700   9,750          351        225            12,700 12,750          531        357
6,750    6,800         197        137            9,750   9,800          354        227            12,750 12,800          534        359
6,800    6,850         199        138            9,800   9,850          357        228            12,800 12,850          537        361
6,850    6,900         201        140            9,850   9,900          360        230            12,850 12,900          540        363
6,900    6,950         204        141            9,900   9,950          363        231            12,900 12,950          543        366
6,950    7,000         206        143            9,950   10,000         366        233            12,950 13,000          546        368
   $7,000                                        $10,000                                          $13,000
7,000    7,050         208        144            10,000  10,050         369        235            13,000 13,050          549        370
7,050    7,100         210        146            10,050  10,100         372        237            13,050 13,100          552        372
7,100    7,150         213        147            10,100  10,150         375        240            13,100 13,150          555        375
7,150    7,200         215        149            10,150  10,200         378        242            13,150 13,200          558        377
7,200    7,250         217        150            10,200  10,250         381        244            13,200 13,250          561        379
7,250    7,300         219        152            10,250  10,300         384        246            13,250 13,300          564        381
7,300    7,350         222        153            10,300  10,350         387        249            13,300 13,350          567        384
7,350    7,400         224        155            10,350  10,400         390        251            13,350 13,400          570        386
7,400    7,450         226        156            10,400  10,450         393        253            13,400 13,450          573        388
7,450    7,500         228        158            10,450  10,500         396        255            13,450 13,500          576        390
7,500    7,550         231        159            10,500  10,550         399        258            13,500 13,550          579        393
7,550    7,600         233        161            10,550  10,600         402        260            13,550 13,600          582        395
7,600    7,650         235        162            10,600  10,650         405        262            13,600 13,650          585        397
7,650    7,700         237        164            10,650  10,700         408        264            13,650 13,700          588        399
7,700    7,750         240        165            10,700  10,750         411        267            13,700 13,750          591        402
7,750    7,800         242        167            10,750  10,800         414        269            13,750 13,800          594        404
7,800    7,850         244        168            10,800  10,850         417        271            13,800 13,850          597        406
7,850    7,900         246        170            10,850  10,900         420        273            13,850 13,900          600        408
7,900    7,950         249        171            10,900  10,950         423        276            13,900 13,950          603        411
7,950    8,000         251        173            10,950  11,000         426        278            13,950 14,000          606        413
   $8,000                                        $11,000                                          $14,000
8,000    8,050         253        174            11,000  11,050         429        280            14,000 14,050          609        415
8,050    8,100         255        176            11,050  11,100         432        282            14,050 14,100          612        417
8,100    8,150         258        177            11,100  11,150         435        285            14,100 14,150          615        420
8,150    8,200         260        179            11,150  11,200         438        287            14,150 14,200          618        422
8,200    8,250         262        180            11,200  11,250         441        289            14,200 14,250          621        424
8,250    8,300         264        182            11,250  11,300         444        291            14,250 14,300          624        426
8,300    8,350         267        183            11,300  11,350         447        294            14,300 14,350          627        429
8,350    8,400         270        185            11,350  11,400         450        296            14,350 14,400          630        431
8,400    8,450         273        186            11,400  11,450         453        298            14,400 14,450          633        433
8,450    8,500         276        188            11,450  11,500         456        300            14,450 14,500          636        435
8,500    8,550         279        189            11,500  11,550         459        303            14,500 14,550          639        438
8,550    8,600         282        191            11,550  11,600         462        305            14,550 14,600          642        440
8,600    8,650         285        192            11,600  11,650         465        307            14,600 14,650          645        442
8,650    8,700         288        194            11,650  11,700         468        309            14,650 14,700          648        444
8,700    8,750         291        195            11,700  11,750         471        312            14,700 14,750          651        447
8,750    8,800         294        197            11,750  11,800         474        314            14,750 14,800          654        449
8,800    8,850         297        198            11,800  11,850         477        316            14,800 14,850          657        451
8,850    8,900         300        200            11,850  11,900         480        318            14,850 14,900          660        453
8,900    8,950         303        201            11,900  11,950         483        321            14,900 14,950          663        456
8,950    9,000         306        203            11,950  12,000         486        323            14,950 15,000          666        458
*This column must also be used by a qualifying widow(er).
EIN00046 03-01-2023                                                                                                              Page 54 of 64

- 55 -

                                                                                                  Tax Tables    2022    (continued)         
If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is
Form 43, line 41 is                              Form 43, line 41 is                              Form 43, line 41 is
At       But           Single or  Married        At      But            Single or  Married        At     But             Single or  Married 
Least    Less          Married    Filing         Least   Less           Married    Filing         Least  Less            Married    Filing 
         Than          Filing     Jointly* or            Than           Filing     Jointly* or           Than            Filing     Jointly* or 
                       Separately Head of                               Separately Head of                               Separately Head of 
                                  Household                                        Household                                        Household
$15,000                Your tax is —             $18,000                Your tax is —             $21,000                Your tax is —
15,000   15,050        669        460            18,000  18,050         849        616            21,000 21,050          1,029      796
15,050   15,100        672        462            18,050  18,100         852        619            21,050 21,100          1,032      799
15,100   15,150        675        465            18,100  18,150         855        622            21,100 21,150          1,035      802
15,150   15,200        678        467            18,150  18,200         858        625            21,150 21,200          1,038      805
15,200   15,250        681        469            18,200  18,250         861        628            21,200 21,250          1,041      808
15,250   15,300        684        471            18,250  18,300         864        631            21,250 21,300          1,044      811
15,300   15,350        687        474            18,300  18,350         867        634            21,300 21,350          1,047      814
15,350   15,400        690        476            18,350  18,400         870        637            21,350 21,400          1,050      817
15,400   15,450        693        478            18,400  18,450         873        640            21,400 21,450          1,053      820
15,450   15,500        696        480            18,450  18,500         876        643            21,450 21,500          1,056      823
15,500   15,550        699        483            18,500  18,550         879        646            21,500 21,550          1,059      826
15,550   15,600        702        485            18,550  18,600         882        649            21,550 21,600          1,062      829
15,600   15,650        705        487            18,600  18,650         885        652            21,600 21,650          1,065      832
15,650   15,700        708        489            18,650  18,700         888        655            21,650 21,700          1,068      835
15,700   15,750        711        492            18,700  18,750         891        658            21,700 21,750          1,071      838
15,750   15,800        714        494            18,750  18,800         894        661            21,750 21,800          1,074      841
15,800   15,850        717        496            18,800  18,850         897        664            21,800 21,850          1,077      844
15,850   15,900        720        498            18,850  18,900         900        667            21,850 21,900          1,080      847
15,900   15,950        723        501            18,900  18,950         903        670            21,900 21,950          1,083      850
15,950   16,000        726        503            18,950  19,000         906        673            21,950 22,000          1,086      853
$16,000                                          $19,000                                          $22,000
16,000   16,050        729        505            19,000  19,050         909        676            22,000 22,050          1,089      856
16,050   16,100        732        507            19,050  19,100         912        679            22,050 22,100          1,092      859
16,100   16,150        735        510            19,100  19,150         915        682            22,100 22,150          1,095      862
16,150   16,200        738        512            19,150  19,200         918        685            22,150 22,200          1,098      865
16,200   16,250        741        514            19,200  19,250         921        688            22,200 22,250          1,101      868
16,250   16,300        744        516            19,250  19,300         924        691            22,250 22,300          1,104      871
16,300   16,350        747        519            19,300  19,350         927        694            22,300 22,350          1,107      874
16,350   16,400        750        521            19,350  19,400         930        697            22,350 22,400          1,110      877
16,400   16,450        753        523            19,400  19,450         933        700            22,400 22,450          1,113      880
16,450   16,500        756        525            19,450  19,500         936        703            22,450 22,500          1,116      883
16,500   16,550        759        528            19,500  19,550         939        706            22,500 22,550          1,119      886
16,550   16,600        762        530            19,550  19,600         942        709            22,550 22,600          1,122      889
16,600   16,650        765        532            19,600  19,650         945        712            22,600 22,650          1,125      892
16,650   16,700        768        535            19,650  19,700         948        715            22,650 22,700          1,128      895
16,700   16,750        771        538            19,700  19,750         951        718            22,700 22,750          1,131      898
16,750   16,800        774        541            19,750  19,800         954        721            22,750 22,800          1,134      901
16,800   16,850        777        544            19,800  19,850         957        724            22,800 22,850          1,137      904
16,850   16,900        780        547            19,850  19,900         960        727            22,850 22,900          1,140      907
16,900   16,950        783        550            19,900  19,950         963        730            22,900 22,950          1,143      910
16,950   17,000        786        553            19,950  20,000         966        733            22,950 23,000          1,146      913
$17,000                                          $20,000                                          $23,000
17,000   17,050        789        556            20,000  20,050         969        736            23,000 23,050          1,149      916
17,050   17,100        792        559            20,050  20,100         972        739            23,050 23,100          1,152      919
17,100   17,150        795        562            20,100  20,150         975        742            23,100 23,150          1,155      922
17,150   17,200        798        565            20,150  20,200         978        745            23,150 23,200          1,158      925
17,200   17,250        801        568            20,200  20,250         981        748            23,200 23,250          1,161      928
17,250   17,300        804        571            20,250  20,300         984        751            23,250 23,300          1,164      931
17,300   17,350        807        574            20,300  20,350         987        754            23,300 23,350          1,167      934
17,350   17,400        810        577            20,350  20,400         990        757            23,350 23,400          1,170      937
17,400   17,450        813        580            20,400  20,450         993        760            23,400 23,450          1,173      940
17,450   17,500        816        583            20,450  20,500         996        763            23,450 23,500          1,176      943
17,500   17,550        819        586            20,500  20,550         999        766            23,500 23,550          1,179      946
17,550   17,600        822        589            20,550  20,600         1,002      769            23,550 23,600          1,182      949
17,600   17,650        825        592            20,600  20,650         1,005      772            23,600 23,650          1,185      952
17,650   17,700        828        595            20,650  20,700         1,008      775            23,650 23,700          1,188      955
17,700   17,750        831        598            20,700  20,750         1,011      778            23,700 23,750          1,191      958
17,750   17,800        834        601            20,750  20,800         1,014      781            23,750 23,800          1,194      961
17,800   17,850        837        604            20,800  20,850         1,017      784            23,800 23,850          1,197      964
17,850   17,900        840        607            20,850  20,900         1,020      787            23,850 23,900          1,200      967
17,900   17,950        843        610            20,900  20,950         1,023      790            23,900 23,950          1,203      970
17,950   18,000        846        613            20,950  21,000         1,026      793            23,950 24,000          1,206      973
*This column must also be used by a qualifying widow(er).
EIN00046 03-01-2023                                                                                                              Page 55 of 64

- 56 -

                                                                                                  Tax Tables    2022    (continued)         
If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is
Form 43, line 41 is                              Form 43, line 41 is                              Form 43, line 41 is
At       But           Single or  Married        At      But            Single or  Married        At     But             Single or  Married 
Least    Less          Married    Filing         Least   Less           Married    Filing         Least  Less            Married    Filing 
         Than          Filing     Jointly* or            Than           Filing     Jointly* or           Than            Filing     Jointly* or 
                       Separately Head of                               Separately Head of                               Separately Head of 
                                  Household                                        Household                                        Household
$24,000                Your tax is —             $27,000                Your tax is —             $30,000                Your tax is —
24,000   24,050        1,209      976            27,000  27,050         1,389      1,156          30,000 30,050          1,569      1,336
24,050   24,100        1,212      979            27,050  27,100         1,392      1,159          30,050 30,100          1,572      1,339
24,100   24,150        1,215      982            27,100  27,150         1,395      1,162          30,100 30,150          1,575      1,342
24,150   24,200        1,218      985            27,150  27,200         1,398      1,165          30,150 30,200          1,578      1,345
24,200   24,250        1,221      988            27,200  27,250         1,401      1,168          30,200 30,250          1,581      1,348
24,250   24,300        1,224      991            27,250  27,300         1,404      1,171          30,250 30,300          1,584      1,351
24,300   24,350        1,227      994            27,300  27,350         1,407      1,174          30,300 30,350          1,587      1,354
24,350   24,400        1,230      997            27,350  27,400         1,410      1,177          30,350 30,400          1,590      1,357
24,400   24,450        1,233      1,000          27,400  27,450         1,413      1,180          30,400 30,450          1,593      1,360
24,450   24,500        1,236      1,003          27,450  27,500         1,416      1,183          30,450 30,500          1,596      1,363
24,500   24,550        1,239      1,006          27,500  27,550         1,419      1,186          30,500 30,550          1,599      1,366
24,550   24,600        1,242      1,009          27,550  27,600         1,422      1,189          30,550 30,600          1,602      1,369
24,600   24,650        1,245      1,012          27,600  27,650         1,425      1,192          30,600 30,650          1,605      1,372
24,650   24,700        1,248      1,015          27,650  27,700         1,428      1,195          30,650 30,700          1,608      1,375
24,700   24,750        1,251      1,018          27,700  27,750         1,431      1,198          30,700 30,750          1,611      1,378
24,750   24,800        1,254      1,021          27,750  27,800         1,434      1,201          30,750 30,800          1,614      1,381
24,800   24,850        1,257      1,024          27,800  27,850         1,437      1,204          30,800 30,850          1,617      1,384
24,850   24,900        1,260      1,027          27,850  27,900         1,440      1,207          30,850 30,900          1,620      1,387
24,900   24,950        1,263      1,030          27,900  27,950         1,443      1,210          30,900 30,950          1,623      1,390
24,950   25,000        1,266      1,033          27,950  28,000         1,446      1,213          30,950 31,000          1,626      1,393
$25,000                                          $28,000                                          $31,000
25,000   25,050        1,269      1,036          28,000  28,050         1,449      1,216          31,000 31,050          1,629      1,396
25,050   25,100        1,272      1,039          28,050  28,100         1,452      1,219          31,050 31,100          1,632      1,399
25,100   25,150        1,275      1,042          28,100  28,150         1,455      1,222          31,100 31,150          1,635      1,402
25,150   25,200        1,278      1,045          28,150  28,200         1,458      1,225          31,150 31,200          1,638      1,405
25,200   25,250        1,281      1,048          28,200  28,250         1,461      1,228          31,200 31,250          1,641      1,408
25,250   25,300        1,284      1,051          28,250  28,300         1,464      1,231          31,250 31,300          1,644      1,411
25,300   25,350        1,287      1,054          28,300  28,350         1,467      1,234          31,300 31,350          1,647      1,414
25,350   25,400        1,290      1,057          28,350  28,400         1,470      1,237          31,350 31,400          1,650      1,417
25,400   25,450        1,293      1,060          28,400  28,450         1,473      1,240          31,400 31,450          1,653      1,420
25,450   25,500        1,296      1,063          28,450  28,500         1,476      1,243          31,450 31,500          1,656      1,423
25,500   25,550        1,299      1,066          28,500  28,550         1,479      1,246          31,500 31,550          1,659      1,426
25,550   25,600        1,302      1,069          28,550  28,600         1,482      1,249          31,550 31,600          1,662      1,429
25,600   25,650        1,305      1,072          28,600  28,650         1,485      1,252          31,600 31,650          1,665      1,432
25,650   25,700        1,308      1,075          28,650  28,700         1,488      1,255          31,650 31,700          1,668      1,435
25,700   25,750        1,311      1,078          28,700  28,750         1,491      1,258          31,700 31,750          1,671      1,438
25,750   25,800        1,314      1,081          28,750  28,800         1,494      1,261          31,750 31,800          1,674      1,441
25,800   25,850        1,317      1,084          28,800  28,850         1,497      1,264          31,800 31,850          1,677      1,444
25,850   25,900        1,320      1,087          28,850  28,900         1,500      1,267          31,850 31,900          1,680      1,447
25,900   25,950        1,323      1,090          28,900  28,950         1,503      1,270          31,900 31,950          1,683      1,450
25,950   26,000        1,326      1,093          28,950  29,000         1,506      1,273          31,950 32,000          1,686      1,453
$26,000                                          $29,000                                          $32,000
26,000   26,050        1,329      1,096          29,000  29,050         1,509      1,276          32,000 32,050          1,689      1,456
26,050   26,100        1,332      1,099          29,050  29,100         1,512      1,279          32,050 32,100          1,692      1,459
26,100   26,150        1,335      1,102          29,100  29,150         1,515      1,282          32,100 32,150          1,695      1,462
26,150   26,200        1,338      1,105          29,150  29,200         1,518      1,285          32,150 32,200          1,698      1,465
26,200   26,250        1,341      1,108          29,200  29,250         1,521      1,288          32,200 32,250          1,701      1,468
26,250   26,300        1,344      1,111          29,250  29,300         1,524      1,291          32,250 32,300          1,704      1,471
26,300   26,350        1,347      1,114          29,300  29,350         1,527      1,294          32,300 32,350          1,707      1,474
26,350   26,400        1,350      1,117          29,350  29,400         1,530      1,297          32,350 32,400          1,710      1,477
26,400   26,450        1,353      1,120          29,400  29,450         1,533      1,300          32,400 32,450          1,713      1,480
26,450   26,500        1,356      1,123          29,450  29,500         1,536      1,303          32,450 32,500          1,716      1,483
26,500   26,550        1,359      1,126          29,500  29,550         1,539      1,306          32,500 32,550          1,719      1,486
26,550   26,600        1,362      1,129          29,550  29,600         1,542      1,309          32,550 32,600          1,722      1,489
26,600   26,650        1,365      1,132          29,600  29,650         1,545      1,312          32,600 32,650          1,725      1,492
26,650   26,700        1,368      1,135          29,650  29,700         1,548      1,315          32,650 32,700          1,728      1,495
26,700   26,750        1,371      1,138          29,700  29,750         1,551      1,318          32,700 32,750          1,731      1,498
26,750   26,800        1,374      1,141          29,750  29,800         1,554      1,321          32,750 32,800          1,734      1,501
26,800   26,850        1,377      1,144          29,800  29,850         1,557      1,324          32,800 32,850          1,737      1,504
26,850   26,900        1,380      1,147          29,850  29,900         1,560      1,327          32,850 32,900          1,740      1,507
26,900   26,950        1,383      1,150          29,900  29,950         1,563      1,330          32,900 32,950          1,743      1,510
26,950   27,000        1,386      1,153          29,950  30,000         1,566      1,333          32,950 33,000          1,746      1,513
*This column must also be used by a qualifying widow(er).
EIN00046 03-01-2023                                                                                                              Page 56 of 64

- 57 -

                                                                                                  Tax Tables    2022    (continued)         
If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is
Form 43, line 41 is                              Form 43, line 41 is                              Form 43, line 41 is
At       But           Single or  Married        At      But            Single or  Married        At     But             Single or  Married 
Least    Less          Married    Filing         Least   Less           Married    Filing         Least  Less            Married    Filing 
         Than          Filing     Jointly* or            Than           Filing     Jointly* or           Than            Filing     Jointly* or 
                       Separately Head of                               Separately Head of                               Separately Head of 
                                  Household                                        Household                                        Household
$33,000                Your tax is —             $36,000                Your tax is —             $39,000                Your tax is —
33,000   33,050        1,749      1,516          36,000  36,050         1,929      1,696          39,000 39,050          2,109      1,876
33,050   33,100        1,752      1,519          36,050  36,100         1,932      1,699          39,050 39,100          2,112      1,879
33,100   33,150        1,755      1,522          36,100  36,150         1,935      1,702          39,100 39,150          2,115      1,882
33,150   33,200        1,758      1,525          36,150  36,200         1,938      1,705          39,150 39,200          2,118      1,885
33,200   33,250        1,761      1,528          36,200  36,250         1,941      1,708          39,200 39,250          2,121      1,888
33,250   33,300        1,764      1,531          36,250  36,300         1,944      1,711          39,250 39,300          2,124      1,891
33,300   33,350        1,767      1,534          36,300  36,350         1,947      1,714          39,300 39,350          2,127      1,894
33,350   33,400        1,770      1,537          36,350  36,400         1,950      1,717          39,350 39,400          2,130      1,897
33,400   33,450        1,773      1,540          36,400  36,450         1,953      1,720          39,400 39,450          2,133      1,900
33,450   33,500        1,776      1,543          36,450  36,500         1,956      1,723          39,450 39,500          2,136      1,903
33,500   33,550        1,779      1,546          36,500  36,550         1,959      1,726          39,500 39,550          2,139      1,906
33,550   33,600        1,782      1,549          36,550  36,600         1,962      1,729          39,550 39,600          2,142      1,909
33,600   33,650        1,785      1,552          36,600  36,650         1,965      1,732          39,600 39,650          2,145      1,912
33,650   33,700        1,788      1,555          36,650  36,700         1,968      1,735          39,650 39,700          2,148      1,915
33,700   33,750        1,791      1,558          36,700  36,750         1,971      1,738          39,700 39,750          2,151      1,918
33,750   33,800        1,794      1,561          36,750  36,800         1,974      1,741          39,750 39,800          2,154      1,921
33,800   33,850        1,797      1,564          36,800  36,850         1,977      1,744          39,800 39,850          2,157      1,924
33,850   33,900        1,800      1,567          36,850  36,900         1,980      1,747          39,850 39,900          2,160      1,927
33,900   33,950        1,803      1,570          36,900  36,950         1,983      1,750          39,900 39,950          2,163      1,930
33,950   34,000        1,806      1,573          36,950  37,000         1,986      1,753          39,950 40,000          2,166      1,933
$34,000                                          $37,000                                          $40,000
34,000   34,050        1,809      1,576          37,000  37,050         1,989      1,756          40,000 40,050          2,169      1,936
34,050   34,100        1,812      1,579          37,050  37,100         1,992      1,759          40,050 40,100          2,172      1,939
34,100   34,150        1,815      1,582          37,100  37,150         1,995      1,762          40,100 40,150          2,175      1,942
34,150   34,200        1,818      1,585          37,150  37,200         1,998      1,765          40,150 40,200          2,178      1,945
34,200   34,250        1,821      1,588          37,200  37,250         2,001      1,768          40,200 40,250          2,181      1,948
34,250   34,300        1,824      1,591          37,250  37,300         2,004      1,771          40,250 40,300          2,184      1,951
34,300   34,350        1,827      1,594          37,300  37,350         2,007      1,774          40,300 40,350          2,187      1,954
34,350   34,400        1,830      1,597          37,350  37,400         2,010      1,777          40,350 40,400          2,190      1,957
34,400   34,450        1,833      1,600          37,400  37,450         2,013      1,780          40,400 40,450          2,193      1,960
34,450   34,500        1,836      1,603          37,450  37,500         2,016      1,783          40,450 40,500          2,196      1,963
34,500   34,550        1,839      1,606          37,500  37,550         2,019      1,786          40,500 40,550          2,199      1,966
34,550   34,600        1,842      1,609          37,550  37,600         2,022      1,789          40,550 40,600          2,202      1,969
34,600   34,650        1,845      1,612          37,600  37,650         2,025      1,792          40,600 40,650          2,205      1,972
34,650   34,700        1,848      1,615          37,650  37,700         2,028      1,795          40,650 40,700          2,208      1,975
34,700   34,750        1,851      1,618          37,700  37,750         2,031      1,798          40,700 40,750          2,211      1,978
34,750   34,800        1,854      1,621          37,750  37,800         2,034      1,801          40,750 40,800          2,214      1,981
34,800   34,850        1,857      1,624          37,800  37,850         2,037      1,804          40,800 40,850          2,217      1,984
34,850   34,900        1,860      1,627          37,850  37,900         2,040      1,807          40,850 40,900          2,220      1,987
34,900   34,950        1,863      1,630          37,900  37,950         2,043      1,810          40,900 40,950          2,223      1,990
34,950   35,000        1,866      1,633          37,950  38,000         2,046      1,813          40,950 41,000          2,226      1,993
$35,000                                          $38,000                                          $41,000
35,000   35,050        1,869      1,636          38,000  38,050         2,049      1,816          41,000 41,050          2,229      1,996
35,050   35,100        1,872      1,639          38,050  38,100         2,052      1,819          41,050 41,100          2,232      1,999
35,100   35,150        1,875      1,642          38,100  38,150         2,055      1,822          41,100 41,150          2,235      2,002
35,150   35,200        1,878      1,645          38,150  38,200         2,058      1,825          41,150 41,200          2,238      2,005
35,200   35,250        1,881      1,648          38,200  38,250         2,061      1,828          41,200 41,250          2,241      2,008
35,250   35,300        1,884      1,651          38,250  38,300         2,064      1,831          41,250 41,300          2,244      2,011
35,300   35,350        1,887      1,654          38,300  38,350         2,067      1,834          41,300 41,350          2,247      2,014
35,350   35,400        1,890      1,657          38,350  38,400         2,070      1,837          41,350 41,400          2,250      2,017
35,400   35,450        1,893      1,660          38,400  38,450         2,073      1,840          41,400 41,450          2,253      2,020
35,450   35,500        1,896      1,663          38,450  38,500         2,076      1,843          41,450 41,500          2,256      2,023
35,500   35,550        1,899      1,666          38,500  38,550         2,079      1,846          41,500 41,550          2,259      2,026
35,550   35,600        1,902      1,669          38,550  38,600         2,082      1,849          41,550 41,600          2,262      2,029
35,600   35,650        1,905      1,672          38,600  38,650         2,085      1,852          41,600 41,650          2,265      2,032
35,650   35,700        1,908      1,675          38,650  38,700         2,088      1,855          41,650 41,700          2,268      2,035
35,700   35,750        1,911      1,678          38,700  38,750         2,091      1,858          41,700 41,750          2,271      2,038
35,750   35,800        1,914      1,681          38,750  38,800         2,094      1,861          41,750 41,800          2,274      2,041
35,800   35,850        1,917      1,684          38,800  38,850         2,097      1,864          41,800 41,850          2,277      2,044
35,850   35,900        1,920      1,687          38,850  38,900         2,100      1,867          41,850 41,900          2,280      2,047
35,900   35,950        1,923      1,690          38,900  38,950         2,103      1,870          41,900 41,950          2,283      2,050
35,950   36,000        1,926      1,693          38,950  39,000         2,106      1,873          41,950 42,000          2,286      2,053
*This column must also be used by a qualifying widow(er).
EIN00046 03-01-2023                                                                                                              Page 57 of 64

- 58 -

                                                                                                  Tax Tables    2022    (continued)         
If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is
Form 43, line 41 is                              Form 43, line 41 is                              Form 43, line 41 is
At       But           Single or  Married        At      But            Single or  Married        At     But             Single or  Married 
Least    Less          Married    Filing         Least   Less           Married    Filing         Least  Less            Married    Filing 
         Than          Filing     Jointly* or            Than           Filing     Jointly* or           Than            Filing     Jointly* or 
                       Separately Head of                               Separately Head of                               Separately Head of 
                                  Household                                        Household                                        Household
$42,000                Your tax is —             $45,000                Your tax is —             $48,000                Your tax is —
42,000   42,050        2,289      2,056          45,000  45,050         2,469      2,236          48,000 48,050          2,649      2,416
42,050   42,100        2,292      2,059          45,050  45,100         2,472      2,239          48,050 48,100          2,652      2,419
42,100   42,150        2,295      2,062          45,100  45,150         2,475      2,242          48,100 48,150          2,655      2,422
42,150   42,200        2,298      2,065          45,150  45,200         2,478      2,245          48,150 48,200          2,658      2,425
42,200   42,250        2,301      2,068          45,200  45,250         2,481      2,248          48,200 48,250          2,661      2,428
42,250   42,300        2,304      2,071          45,250  45,300         2,484      2,251          48,250 48,300          2,664      2,431
42,300   42,350        2,307      2,074          45,300  45,350         2,487      2,254          48,300 48,350          2,667      2,434
42,350   42,400        2,310      2,077          45,350  45,400         2,490      2,257          48,350 48,400          2,670      2,437
42,400   42,450        2,313      2,080          45,400  45,450         2,493      2,260          48,400 48,450          2,673      2,440
42,450   42,500        2,316      2,083          45,450  45,500         2,496      2,263          48,450 48,500          2,676      2,443
42,500   42,550        2,319      2,086          45,500  45,550         2,499      2,266          48,500 48,550          2,679      2,446
42,550   42,600        2,322      2,089          45,550  45,600         2,502      2,269          48,550 48,600          2,682      2,449
42,600   42,650        2,325      2,092          45,600  45,650         2,505      2,272          48,600 48,650          2,685      2,452
42,650   42,700        2,328      2,095          45,650  45,700         2,508      2,275          48,650 48,700          2,688      2,455
42,700   42,750        2,331      2,098          45,700  45,750         2,511      2,278          48,700 48,750          2,691      2,458
42,750   42,800        2,334      2,101          45,750  45,800         2,514      2,281          48,750 48,800          2,694      2,461
42,800   42,850        2,337      2,104          45,800  45,850         2,517      2,284          48,800 48,850          2,697      2,464
42,850   42,900        2,340      2,107          45,850  45,900         2,520      2,287          48,850 48,900          2,700      2,467
42,900   42,950        2,343      2,110          45,900  45,950         2,523      2,290          48,900 48,950          2,703      2,470
42,950   43,000        2,346      2,113          45,950  46,000         2,526      2,293          48,950 49,000          2,706      2,473
$43,000                                          $46,000                                          $49,000
43,000   43,050        2,349      2,116          46,000  46,050         2,529      2,296          49,000 49,050          2,709      2,476
43,050   43,100        2,352      2,119          46,050  46,100         2,532      2,299          49,050 49,100          2,712      2,479
43,100   43,150        2,355      2,122          46,100  46,150         2,535      2,302          49,100 49,150          2,715      2,482
43,150   43,200        2,358      2,125          46,150  46,200         2,538      2,305          49,150 49,200          2,718      2,485
43,200   43,250        2,361      2,128          46,200  46,250         2,541      2,308          49,200 49,250          2,721      2,488
43,250   43,300        2,364      2,131          46,250  46,300         2,544      2,311          49,250 49,300          2,724      2,491
43,300   43,350        2,367      2,134          46,300  46,350         2,547      2,314          49,300 49,350          2,727      2,494
43,350   43,400        2,370      2,137          46,350  46,400         2,550      2,317          49,350 49,400          2,730      2,497
43,400   43,450        2,373      2,140          46,400  46,450         2,553      2,320          49,400 49,450          2,733      2,500
43,450   43,500        2,376      2,143          46,450  46,500         2,556      2,323          49,450 49,500          2,736      2,503
43,500   43,550        2,379      2,146          46,500  46,550         2,559      2,326          49,500 49,550          2,739      2,506
43,550   43,600        2,382      2,149          46,550  46,600         2,562      2,329          49,550 49,600          2,742      2,509
43,600   43,650        2,385      2,152          46,600  46,650         2,565      2,332          49,600 49,650          2,745      2,512
43,650   43,700        2,388      2,155          46,650  46,700         2,568      2,335          49,650 49,700          2,748      2,515
43,700   43,750        2,391      2,158          46,700  46,750         2,571      2,338          49,700 49,750          2,751      2,518
43,750   43,800        2,394      2,161          46,750  46,800         2,574      2,341          49,750 49,800          2,754      2,521
43,800   43,850        2,397      2,164          46,800  46,850         2,577      2,344          49,800 49,850          2,757      2,524
43,850   43,900        2,400      2,167          46,850  46,900         2,580      2,347          49,850 49,900          2,760      2,527
43,900   43,950        2,403      2,170          46,900  46,950         2,583      2,350          49,900 49,950          2,763      2,530
43,950   44,000        2,406      2,173          46,950  47,000         2,586      2,353          49,950 50,000          2,766      2,533
$44,000                                          $47,000                                          $50,000
44,000   44,050        2,409      2,176          47,000  47,050         2,589      2,356          50,000 50,050          2,769      2,536
44,050   44,100        2,412      2,179          47,050  47,100         2,592      2,359          50,050 50,100          2,772      2,539
44,100   44,150        2,415      2,182          47,100  47,150         2,595      2,362          50,100 50,150          2,775      2,542
44,150   44,200        2,418      2,185          47,150  47,200         2,598      2,365          50,150 50,200          2,778      2,545
44,200   44,250        2,421      2,188          47,200  47,250         2,601      2,368          50,200 50,250          2,781      2,548
44,250   44,300        2,424      2,191          47,250  47,300         2,604      2,371          50,250 50,300          2,784      2,551
44,300   44,350        2,427      2,194          47,300  47,350         2,607      2,374          50,300 50,350          2,787      2,554
44,350   44,400        2,430      2,197          47,350  47,400         2,610      2,377          50,350 50,400          2,790      2,557
44,400   44,450        2,433      2,200          47,400  47,450         2,613      2,380          50,400 50,450          2,793      2,560
44,450   44,500        2,436      2,203          47,450  47,500         2,616      2,383          50,450 50,500          2,796      2,563
44,500   44,550        2,439      2,206          47,500  47,550         2,619      2,386          50,500 50,550          2,799      2,566
44,550   44,600        2,442      2,209          47,550  47,600         2,622      2,389          50,550 50,600          2,802      2,569
44,600   44,650        2,445      2,212          47,600  47,650         2,625      2,392          50,600 50,650          2,805      2,572
44,650   44,700        2,448      2,215          47,650  47,700         2,628      2,395          50,650 50,700          2,808      2,575
44,700   44,750        2,451      2,218          47,700  47,750         2,631      2,398          50,700 50,750          2,811      2,578
44,750   44,800        2,454      2,221          47,750  47,800         2,634      2,401          50,750 50,800          2,814      2,581
44,800   44,850        2,457      2,224          47,800  47,850         2,637      2,404          50,800 50,850          2,817      2,584
44,850   44,900        2,460      2,227          47,850  47,900         2,640      2,407          50,850 50,900          2,820      2,587
44,900   44,950        2,463      2,230          47,900  47,950         2,643      2,410          50,900 50,950          2,823      2,590
44,950   45,000        2,466      2,233          47,950  48,000         2,646      2,413          50,950 51,000          2,826      2,593
*This column must also be used by a qualifying widow(er).
EIN00046 03-01-2023                                                                                                              Page 58 of 64

- 59 -

                                                                                                  Tax Tables    2022    (continued)         
If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is
Form 43, line 41 is                              Form 43, line 41 is                              Form 43, line 41 is
At       But           Single or  Married        At      But            Single or  Married        At     But             Single or  Married 
Least    Less          Married    Filing         Least   Less           Married    Filing         Least  Less            Married    Filing 
         Than          Filing     Jointly* or            Than           Filing     Jointly* or           Than            Filing     Jointly* or 
                       Separately Head of                               Separately Head of                               Separately Head of 
                                  Household                                        Household                                        Household
$51,000                Your tax is —             $54,000                Your tax is —             $57,000                Your tax is —
51,000   51,050        2,829      2,596          54,000  54,050         3,009      2,776          57,000 57,050          3,189      2,956
51,050   51,100        2,832      2,599          54,050  54,100         3,012      2,779          57,050 57,100          3,192      2,959
51,100   51,150        2,835      2,602          54,100  54,150         3,015      2,782          57,100 57,150          3,195      2,962
51,150   51,200        2,838      2,605          54,150  54,200         3,018      2,785          57,150 57,200          3,198      2,965
51,200   51,250        2,841      2,608          54,200  54,250         3,021      2,788          57,200 57,250          3,201      2,968
51,250   51,300        2,844      2,611          54,250  54,300         3,024      2,791          57,250 57,300          3,204      2,971
51,300   51,350        2,847      2,614          54,300  54,350         3,027      2,794          57,300 57,350          3,207      2,974
51,350   51,400        2,850      2,617          54,350  54,400         3,030      2,797          57,350 57,400          3,210      2,977
51,400   51,450        2,853      2,620          54,400  54,450         3,033      2,800          57,400 57,450          3,213      2,980
51,450   51,500        2,856      2,623          54,450  54,500         3,036      2,803          57,450 57,500          3,216      2,983
51,500   51,550        2,859      2,626          54,500  54,550         3,039      2,806          57,500 57,550          3,219      2,986
51,550   51,600        2,862      2,629          54,550  54,600         3,042      2,809          57,550 57,600          3,222      2,989
51,600   51,650        2,865      2,632          54,600  54,650         3,045      2,812          57,600 57,650          3,225      2,992
51,650   51,700        2,868      2,635          54,650  54,700         3,048      2,815          57,650 57,700          3,228      2,995
51,700   51,750        2,871      2,638          54,700  54,750         3,051      2,818          57,700 57,750          3,231      2,998
51,750   51,800        2,874      2,641          54,750  54,800         3,054      2,821          57,750 57,800          3,234      3,001
51,800   51,850        2,877      2,644          54,800  54,850         3,057      2,824          57,800 57,850          3,237      3,004
51,850   51,900        2,880      2,647          54,850  54,900         3,060      2,827          57,850 57,900          3,240      3,007
51,900   51,950        2,883      2,650          54,900  54,950         3,063      2,830          57,900 57,950          3,243      3,010
51,950   52,000        2,886      2,653          54,950  55,000         3,066      2,833          57,950 58,000          3,246      3,013
$52,000                                          $55,000                                          $58,000
52,000   52,050        2,889      2,656          55,000  55,050         3,069      2,836          58,000 58,050          3,249      3,016
52,050   52,100        2,892      2,659          55,050  55,100         3,072      2,839          58,050 58,100          3,252      3,019
52,100   52,150        2,895      2,662          55,100  55,150         3,075      2,842          58,100 58,150          3,255      3,022
52,150   52,200        2,898      2,665          55,150  55,200         3,078      2,845          58,150 58,200          3,258      3,025
52,200   52,250        2,901      2,668          55,200  55,250         3,081      2,848          58,200 58,250          3,261      3,028
52,250   52,300        2,904      2,671          55,250  55,300         3,084      2,851          58,250 58,300          3,264      3,031
52,300   52,350        2,907      2,674          55,300  55,350         3,087      2,854          58,300 58,350          3,267      3,034
52,350   52,400        2,910      2,677          55,350  55,400         3,090      2,857          58,350 58,400          3,270      3,037
52,400   52,450        2,913      2,680          55,400  55,450         3,093      2,860          58,400 58,450          3,273      3,040
52,450   52,500        2,916      2,683          55,450  55,500         3,096      2,863          58,450 58,500          3,276      3,043
52,500   52,550        2,919      2,686          55,500  55,550         3,099      2,866          58,500 58,550          3,279      3,046
52,550   52,600        2,922      2,689          55,550  55,600         3,102      2,869          58,550 58,600          3,282      3,049
52,600   52,650        2,925      2,692          55,600  55,650         3,105      2,872          58,600 58,650          3,285      3,052
52,650   52,700        2,928      2,695          55,650  55,700         3,108      2,875          58,650 58,700          3,288      3,055
52,700   52,750        2,931      2,698          55,700  55,750         3,111      2,878          58,700 58,750          3,291      3,058
52,750   52,800        2,934      2,701          55,750  55,800         3,114      2,881          58,750 58,800          3,294      3,061
52,800   52,850        2,937      2,704          55,800  55,850         3,117      2,884          58,800 58,850          3,297      3,064
52,850   52,900        2,940      2,707          55,850  55,900         3,120      2,887          58,850 58,900          3,300      3,067
52,900   52,950        2,943      2,710          55,900  55,950         3,123      2,890          58,900 58,950          3,303      3,070
52,950   53,000        2,946      2,713          55,950  56,000         3,126      2,893          58,950 59,000          3,306      3,073
$53,000                                          $56,000                                          $59,000
53,000   53,050        2,949      2,716          56,000  56,050         3,129      2,896          59,000 59,050          3,309      3,076
53,050   53,100        2,952      2,719          56,050  56,100         3,132      2,899          59,050 59,100          3,312      3,079
53,100   53,150        2,955      2,722          56,100  56,150         3,135      2,902          59,100 59,150          3,315      3,082
53,150   53,200        2,958      2,725          56,150  56,200         3,138      2,905          59,150 59,200          3,318      3,085
53,200   53,250        2,961      2,728          56,200  56,250         3,141      2,908          59,200 59,250          3,321      3,088
53,250   53,300        2,964      2,731          56,250  56,300         3,144      2,911          59,250 59,300          3,324      3,091
53,300   53,350        2,967      2,734          56,300  56,350         3,147      2,914          59,300 59,350          3,327      3,094
53,350   53,400        2,970      2,737          56,350  56,400         3,150      2,917          59,350 59,400          3,330      3,097
53,400   53,450        2,973      2,740          56,400  56,450         3,153      2,920          59,400 59,450          3,333      3,100
53,450   53,500        2,976      2,743          56,450  56,500         3,156      2,923          59,450 59,500          3,336      3,103
53,500   53,550        2,979      2,746          56,500  56,550         3,159      2,926          59,500 59,550          3,339      3,106
53,550   53,600        2,982      2,749          56,550  56,600         3,162      2,929          59,550 59,600          3,342      3,109
53,600   53,650        2,985      2,752          56,600  56,650         3,165      2,932          59,600 59,650          3,345      3,112
53,650   53,700        2,988      2,755          56,650  56,700         3,168      2,935          59,650 59,700          3,348      3,115
53,700   53,750        2,991      2,758          56,700  56,750         3,171      2,938          59,700 59,750          3,351      3,118
53,750   53,800        2,994      2,761          56,750  56,800         3,174      2,941          59,750 59,800          3,354      3,121
53,800   53,850        2,997      2,764          56,800  56,850         3,177      2,944          59,800 59,850          3,357      3,124
53,850   53,900        3,000      2,767          56,850  56,900         3,180      2,947          59,850 59,900          3,360      3,127
53,900   53,950        3,003      2,770          56,900  56,950         3,183      2,950          59,900 59,950          3,363      3,130
53,950   54,000        3,006      2,773          56,950  57,000         3,186      2,953          59,950 60,000          3,366      3,133
*This column must also be used by a qualifying widow(er).
EIN00046 03-01-2023                                                                                                              Page 59 of 64

- 60 -

                                                                                                  Tax Tables    2022    (continued)         
If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is
Form 43, line 41 is                              Form 43, line 41 is                              Form 43, line 41 is
At       But           Single or  Married        At      But            Single or  Married        At     But             Single or  Married 
Least    Less          Married    Filing         Least   Less           Married    Filing         Least  Less            Married    Filing 
         Than          Filing     Jointly* or            Than           Filing     Jointly* or           Than            Filing     Jointly* or 
                       Separately Head of                               Separately Head of                               Separately Head of 
                                  Household                                        Household                                        Household
$60,000                Your tax is —             $63,000                Your tax is —             $66,000                Your tax is —
60,000   60,050        3,369      3,136          63,000  63,050         3,549      3,316          66,000 66,050          3,729      3,496
60,050   60,100        3,372      3,139          63,050  63,100         3,552      3,319          66,050 66,100          3,732      3,499
60,100   60,150        3,375      3,142          63,100  63,150         3,555      3,322          66,100 66,150          3,735      3,502
60,150   60,200        3,378      3,145          63,150  63,200         3,558      3,325          66,150 66,200          3,738      3,505
60,200   60,250        3,381      3,148          63,200  63,250         3,561      3,328          66,200 66,250          3,741      3,508
60,250   60,300        3,384      3,151          63,250  63,300         3,564      3,331          66,250 66,300          3,744      3,511
60,300   60,350        3,387      3,154          63,300  63,350         3,567      3,334          66,300 66,350          3,747      3,514
60,350   60,400        3,390      3,157          63,350  63,400         3,570      3,337          66,350 66,400          3,750      3,517
60,400   60,450        3,393      3,160          63,400  63,450         3,573      3,340          66,400 66,450          3,753      3,520
60,450   60,500        3,396      3,163          63,450  63,500         3,576      3,343          66,450 66,500          3,756      3,523
60,500   60,550        3,399      3,166          63,500  63,550         3,579      3,346          66,500 66,550          3,759      3,526
60,550   60,600        3,402      3,169          63,550  63,600         3,582      3,349          66,550 66,600          3,762      3,529
60,600   60,650        3,405      3,172          63,600  63,650         3,585      3,352          66,600 66,650          3,765      3,532
60,650   60,700        3,408      3,175          63,650  63,700         3,588      3,355          66,650 66,700          3,768      3,535
60,700   60,750        3,411      3,178          63,700  63,750         3,591      3,358          66,700 66,750          3,771      3,538
60,750   60,800        3,414      3,181          63,750  63,800         3,594      3,361          66,750 66,800          3,774      3,541
60,800   60,850        3,417      3,184          63,800  63,850         3,597      3,364          66,800 66,850          3,777      3,544
60,850   60,900        3,420      3,187          63,850  63,900         3,600      3,367          66,850 66,900          3,780      3,547
60,900   60,950        3,423      3,190          63,900  63,950         3,603      3,370          66,900 66,950          3,783      3,550
60,950   61,000        3,426      3,193          63,950  64,000         3,606      3,373          66,950 67,000          3,786      3,553
$61,000                                          $64,000                                          $67,000
61,000   61,050        3,429      3,196          64,000  64,050         3,609      3,376          67,000 67,050          3,789      3,556
61,050   61,100        3,432      3,199          64,050  64,100         3,612      3,379          67,050 67,100          3,792      3,559
61,100   61,150        3,435      3,202          64,100  64,150         3,615      3,382          67,100 67,150          3,795      3,562
61,150   61,200        3,438      3,205          64,150  64,200         3,618      3,385          67,150 67,200          3,798      3,565
61,200   61,250        3,441      3,208          64,200  64,250         3,621      3,388          67,200 67,250          3,801      3,568
61,250   61,300        3,444      3,211          64,250  64,300         3,624      3,391          67,250 67,300          3,804      3,571
61,300   61,350        3,447      3,214          64,300  64,350         3,627      3,394          67,300 67,350          3,807      3,574
61,350   61,400        3,450      3,217          64,350  64,400         3,630      3,397          67,350 67,400          3,810      3,577
61,400   61,450        3,453      3,220          64,400  64,450         3,633      3,400          67,400 67,450          3,813      3,580
61,450   61,500        3,456      3,223          64,450  64,500         3,636      3,403          67,450 67,500          3,816      3,583
61,500   61,550        3,459      3,226          64,500  64,550         3,639      3,406          67,500 67,550          3,819      3,586
61,550   61,600        3,462      3,229          64,550  64,600         3,642      3,409          67,550 67,600          3,822      3,589
61,600   61,650        3,465      3,232          64,600  64,650         3,645      3,412          67,600 67,650          3,825      3,592
61,650   61,700        3,468      3,235          64,650  64,700         3,648      3,415          67,650 67,700          3,828      3,595
61,700   61,750        3,471      3,238          64,700  64,750         3,651      3,418          67,700 67,750          3,831      3,598
61,750   61,800        3,474      3,241          64,750  64,800         3,654      3,421          67,750 67,800          3,834      3,601
61,800   61,850        3,477      3,244          64,800  64,850         3,657      3,424          67,800 67,850          3,837      3,604
61,850   61,900        3,480      3,247          64,850  64,900         3,660      3,427          67,850 67,900          3,840      3,607
61,900   61,950        3,483      3,250          64,900  64,950         3,663      3,430          67,900 67,950          3,843      3,610
61,950   62,000        3,486      3,253          64,950  65,000         3,666      3,433          67,950 68,000          3,846      3,613
$62,000                                          $65,000                                          $68,000
62,000   62,050        3,489      3,256          65,000  65,050         3,669      3,436          68,000 68,050          3,849      3,616
62,050   62,100        3,492      3,259          65,050  65,100         3,672      3,439          68,050 68,100          3,852      3,619
62,100   62,150        3,495      3,262          65,100  65,150         3,675      3,442          68,100 68,150          3,855      3,622
62,150   62,200        3,498      3,265          65,150  65,200         3,678      3,445          68,150 68,200          3,858      3,625
62,200   62,250        3,501      3,268          65,200  65,250         3,681      3,448          68,200 68,250          3,861      3,628
62,250   62,300        3,504      3,271          65,250  65,300         3,684      3,451          68,250 68,300          3,864      3,631
62,300   62,350        3,507      3,274          65,300  65,350         3,687      3,454          68,300 68,350          3,867      3,634
62,350   62,400        3,510      3,277          65,350  65,400         3,690      3,457          68,350 68,400          3,870      3,637
62,400   62,450        3,513      3,280          65,400  65,450         3,693      3,460          68,400 68,450          3,873      3,640
62,450   62,500        3,516      3,283          65,450  65,500         3,696      3,463          68,450 68,500          3,876      3,643
62,500   62,550        3,519      3,286          65,500  65,550         3,699      3,466          68,500 68,550          3,879      3,646
62,550   62,600        3,522      3,289          65,550  65,600         3,702      3,469          68,550 68,600          3,882      3,649
62,600   62,650        3,525      3,292          65,600  65,650         3,705      3,472          68,600 68,650          3,885      3,652
62,650   62,700        3,528      3,295          65,650  65,700         3,708      3,475          68,650 68,700          3,888      3,655
62,700   62,750        3,531      3,298          65,700  65,750         3,711      3,478          68,700 68,750          3,891      3,658
62,750   62,800        3,534      3,301          65,750  65,800         3,714      3,481          68,750 68,800          3,894      3,661
62,800   62,850        3,537      3,304          65,800  65,850         3,717      3,484          68,800 68,850          3,897      3,664
62,850   62,900        3,540      3,307          65,850  65,900         3,720      3,487          68,850 68,900          3,900      3,667
62,900   62,950        3,543      3,310          65,900  65,950         3,723      3,490          68,900 68,950          3,903      3,670
62,950   63,000        3,546      3,313          65,950  66,000         3,726      3,493          68,950 69,000          3,906      3,673
*This column must also be used by a qualifying widow(er).
EIN00046 03-01-2023                                                                                                              Page 60 of 64

- 61 -

                                                                                                  Tax Tables    2022    (continued)         
If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is
Form 43, line 41 is                              Form 43, line 41 is                              Form 43, line 41 is
At       But           Single or  Married        At      But            Single or  Married        At     But             Single or  Married 
Least    Less          Married    Filing         Least   Less           Married    Filing         Least  Less            Married    Filing 
         Than          Filing     Jointly* or            Than           Filing     Jointly* or           Than            Filing     Jointly* or 
                       Separately Head of                               Separately Head of                               Separately Head of 
                                  Household                                        Household                                        Household
$69,000                Your tax is —             $72,000                Your tax is —             $75,000                Your tax is —
69,000   69,050        3,909      3,676          72,000  72,050         4,089      3,856          75,000 75,050          4,269      4,036
69,050   69,100        3,912      3,679          72,050  72,100         4,092      3,859          75,050 75,100          4,272      4,039
69,100   69,150        3,915      3,682          72,100  72,150         4,095      3,862          75,100 75,150          4,275      4,042
69,150   69,200        3,918      3,685          72,150  72,200         4,098      3,865          75,150 75,200          4,278      4,045
69,200   69,250        3,921      3,688          72,200  72,250         4,101      3,868          75,200 75,250          4,281      4,048
69,250   69,300        3,924      3,691          72,250  72,300         4,104      3,871          75,250 75,300          4,284      4,051
69,300   69,350        3,927      3,694          72,300  72,350         4,107      3,874          75,300 75,350          4,287      4,054
69,350   69,400        3,930      3,697          72,350  72,400         4,110      3,877          75,350 75,400          4,290      4,057
69,400   69,450        3,933      3,700          72,400  72,450         4,113      3,880          75,400 75,450          4,293      4,060
69,450   69,500        3,936      3,703          72,450  72,500         4,116      3,883          75,450 75,500          4,296      4,063
69,500   69,550        3,939      3,706          72,500  72,550         4,119      3,886          75,500 75,550          4,299      4,066
69,550   69,600        3,942      3,709          72,550  72,600         4,122      3,889          75,550 75,600          4,302      4,069
69,600   69,650        3,945      3,712          72,600  72,650         4,125      3,892          75,600 75,650          4,305      4,072
69,650   69,700        3,948      3,715          72,650  72,700         4,128      3,895          75,650 75,700          4,308      4,075
69,700   69,750        3,951      3,718          72,700  72,750         4,131      3,898          75,700 75,750          4,311      4,078
69,750   69,800        3,954      3,721          72,750  72,800         4,134      3,901          75,750 75,800          4,314      4,081
69,800   69,850        3,957      3,724          72,800  72,850         4,137      3,904          75,800 75,850          4,317      4,084
69,850   69,900        3,960      3,727          72,850  72,900         4,140      3,907          75,850 75,900          4,320      4,087
69,900   69,950        3,963      3,730          72,900  72,950         4,143      3,910          75,900 75,950          4,323      4,090
69,950   70,000        3,966      3,733          72,950  73,000         4,146      3,913          75,950 76,000          4,326      4,093
$70,000                                          $73,000                                          $76,000
70,000   70,050        3,969      3,736          73,000  73,050         4,149      3,916          76,000 76,050          4,329      4,096
70,050   70,100        3,972      3,739          73,050  73,100         4,152      3,919          76,050 76,100          4,332      4,099
70,100   70,150        3,975      3,742          73,100  73,150         4,155      3,922          76,100 76,150          4,335      4,102
70,150   70,200        3,978      3,745          73,150  73,200         4,158      3,925          76,150 76,200          4,338      4,105
70,200   70,250        3,981      3,748          73,200  73,250         4,161      3,928          76,200 76,250          4,341      4,108
70,250   70,300        3,984      3,751          73,250  73,300         4,164      3,931          76,250 76,300          4,344      4,111
70,300   70,350        3,987      3,754          73,300  73,350         4,167      3,934          76,300 76,350          4,347      4,114
70,350   70,400        3,990      3,757          73,350  73,400         4,170      3,937          76,350 76,400          4,350      4,117
70,400   70,450        3,993      3,760          73,400  73,450         4,173      3,940          76,400 76,450          4,353      4,120
70,450   70,500        3,996      3,763          73,450  73,500         4,176      3,943          76,450 76,500          4,356      4,123
70,500   70,550        3,999      3,766          73,500  73,550         4,179      3,946          76,500 76,550          4,359      4,126
70,550   70,600        4,002      3,769          73,550  73,600         4,182      3,949          76,550 76,600          4,362      4,129
70,600   70,650        4,005      3,772          73,600  73,650         4,185      3,952          76,600 76,650          4,365      4,132
70,650   70,700        4,008      3,775          73,650  73,700         4,188      3,955          76,650 76,700          4,368      4,135
70,700   70,750        4,011      3,778          73,700  73,750         4,191      3,958          76,700 76,750          4,371      4,138
70,750   70,800        4,014      3,781          73,750  73,800         4,194      3,961          76,750 76,800          4,374      4,141
70,800   70,850        4,017      3,784          73,800  73,850         4,197      3,964          76,800 76,850          4,377      4,144
70,850   70,900        4,020      3,787          73,850  73,900         4,200      3,967          76,850 76,900          4,380      4,147
70,900   70,950        4,023      3,790          73,900  73,950         4,203      3,970          76,900 76,950          4,383      4,150
70,950   71,000        4,026      3,793          73,950  74,000         4,206      3,973          76,950 77,000          4,386      4,153
$71,000                                          $74,000                                          $77,000
71,000   71,050        4,029      3,796          74,000  74,050         4,209      3,976          77,000 77,050          4,389      4,156
71,050   71,100        4,032      3,799          74,050  74,100         4,212      3,979          77,050 77,100          4,392      4,159
71,100   71,150        4,035      3,802          74,100  74,150         4,215      3,982          77,100 77,150          4,395      4,162
71,150   71,200        4,038      3,805          74,150  74,200         4,218      3,985          77,150 77,200          4,398      4,165
71,200   71,250        4,041      3,808          74,200  74,250         4,221      3,988          77,200 77,250          4,401      4,168
71,250   71,300        4,044      3,811          74,250  74,300         4,224      3,991          77,250 77,300          4,404      4,171
71,300   71,350        4,047      3,814          74,300  74,350         4,227      3,994          77,300 77,350          4,407      4,174
71,350   71,400        4,050      3,817          74,350  74,400         4,230      3,997          77,350 77,400          4,410      4,177
71,400   71,450        4,053      3,820          74,400  74,450         4,233      4,000          77,400 77,450          4,413      4,180
71,450   71,500        4,056      3,823          74,450  74,500         4,236      4,003          77,450 77,500          4,416      4,183
71,500   71,550        4,059      3,826          74,500  74,550         4,239      4,006          77,500 77,550          4,419      4,186
71,550   71,600        4,062      3,829          74,550  74,600         4,242      4,009          77,550 77,600          4,422      4,189
71,600   71,650        4,065      3,832          74,600  74,650         4,245      4,012          77,600 77,650          4,425      4,192
71,650   71,700        4,068      3,835          74,650  74,700         4,248      4,015          77,650 77,700          4,428      4,195
71,700   71,750        4,071      3,838          74,700  74,750         4,251      4,018          77,700 77,750          4,431      4,198
71,750   71,800        4,074      3,841          74,750  74,800         4,254      4,021          77,750 77,800          4,434      4,201
71,800   71,850        4,077      3,844          74,800  74,850         4,257      4,024          77,800 77,850          4,437      4,204
71,850   71,900        4,080      3,847          74,850  74,900         4,260      4,027          77,850 77,900          4,440      4,207
71,900   71,950        4,083      3,850          74,900  74,950         4,263      4,030          77,900 77,950          4,443      4,210
71,950   72,000        4,086      3,853          74,950  75,000         4,266      4,033          77,950 78,000          4,446      4,213
*This column must also be used by a qualifying widow(er).
EIN00046 03-01-2023                                                                                                              Page 61 of 64

- 62 -

                                                                                                  Tax Tables    2022    (continued)         
If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is
Form 43, line 41 is                              Form 43, line 41 is                              Form 43, line 41 is
At       But           Single or  Married        At      But            Single or  Married        At     But             Single or  Married 
Least    Less          Married    Filing         Least   Less           Married    Filing         Least  Less            Married    Filing 
         Than          Filing     Jointly* or            Than           Filing     Jointly* or           Than            Filing     Jointly* or 
                       Separately Head of                               Separately Head of                               Separately Head of 
                                  Household                                        Household                                        Household
$78,000                Your tax is —             $81,000                Your tax is —             $84,000                Your tax is —
78,000   78,050        4,449      4,216          81,000  81,050         4,629      4,396          84,000 84,050          4,809      4,576
78,050   78,100        4,452      4,219          81,050  81,100         4,632      4,399          84,050 84,100          4,812      4,579
78,100   78,150        4,455      4,222          81,100  81,150         4,635      4,402          84,100 84,150          4,815      4,582
78,150   78,200        4,458      4,225          81,150  81,200         4,638      4,405          84,150 84,200          4,818      4,585
78,200   78,250        4,461      4,228          81,200  81,250         4,641      4,408          84,200 84,250          4,821      4,588
78,250   78,300        4,464      4,231          81,250  81,300         4,644      4,411          84,250 84,300          4,824      4,591
78,300   78,350        4,467      4,234          81,300  81,350         4,647      4,414          84,300 84,350          4,827      4,594
78,350   78,400        4,470      4,237          81,350  81,400         4,650      4,417          84,350 84,400          4,830      4,597
78,400   78,450        4,473      4,240          81,400  81,450         4,653      4,420          84,400 84,450          4,833      4,600
78,450   78,500        4,476      4,243          81,450  81,500         4,656      4,423          84,450 84,500          4,836      4,603
78,500   78,550        4,479      4,246          81,500  81,550         4,659      4,426          84,500 84,550          4,839      4,606
78,550   78,600        4,482      4,249          81,550  81,600         4,662      4,429          84,550 84,600          4,842      4,609
78,600   78,650        4,485      4,252          81,600  81,650         4,665      4,432          84,600 84,650          4,845      4,612
78,650   78,700        4,488      4,255          81,650  81,700         4,668      4,435          84,650 84,700          4,848      4,615
78,700   78,750        4,491      4,258          81,700  81,750         4,671      4,438          84,700 84,750          4,851      4,618
78,750   78,800        4,494      4,261          81,750  81,800         4,674      4,441          84,750 84,800          4,854      4,621
78,800   78,850        4,497      4,264          81,800  81,850         4,677      4,444          84,800 84,850          4,857      4,624
78,850   78,900        4,500      4,267          81,850  81,900         4,680      4,447          84,850 84,900          4,860      4,627
78,900   78,950        4,503      4,270          81,900  81,950         4,683      4,450          84,900 84,950          4,863      4,630
78,950   79,000        4,506      4,273          81,950  82,000         4,686      4,453          84,950 85,000          4,866      4,633
$79,000                                          $82,000                                          $85,000 
79,000   79,050        4,509      4,276          82,000  82,050         4,689      4,456          85,000 85,050          4,869      4,636
79,050   79,100        4,512      4,279          82,050  82,100         4,692      4,459          85,050 85,100          4,872      4,639
79,100   79,150        4,515      4,282          82,100  82,150         4,695      4,462          85,100 85,150          4,875      4,642
79,150   79,200        4,518      4,285          82,150  82,200         4,698      4,465          85,150 85,200          4,878      4,645
79,200   79,250        4,521      4,288          82,200  82,250         4,701      4,468          85,200 85,250          4,881      4,648
79,250   79,300        4,524      4,291          82,250  82,300         4,704      4,471          85,250 85,300          4,884      4,651
79,300   79,350        4,527      4,294          82,300  82,350         4,707      4,474          85,300 85,350          4,887      4,654
79,350   79,400        4,530      4,297          82,350  82,400         4,710      4,477          85,350 85,400          4,890      4,657
79,400   79,450        4,533      4,300          82,400  82,450         4,713      4,480          85,400 85,450          4,893      4,660
79,450   79,500        4,536      4,303          82,450  82,500         4,716      4,483          85,450 85,500          4,896      4,663
79,500   79,550        4,539      4,306          82,500  82,550         4,719      4,486          85,500 85,550          4,899      4,666
79,550   79,600        4,542      4,309          82,550  82,600         4,722      4,489          85,550 85,600          4,902      4,669
79,600   79,650        4,545      4,312          82,600  82,650         4,725      4,492          85,600 85,650          4,905      4,672
79,650   79,700        4,548      4,315          82,650  82,700         4,728      4,495          85,650 85,700          4,908      4,675
79,700   79,750        4,551      4,318          82,700  82,750         4,731      4,498          85,700 85,750          4,911      4,678
79,750   79,800        4,554      4,321          82,750  82,800         4,734      4,501          85,750 85,800          4,914      4,681
79,800   79,850        4,557      4,324          82,800  82,850         4,737      4,504          85,800 85,850          4,917      4,684
79,850   79,900        4,560      4,327          82,850  82,900         4,740      4,507          85,850 85,900          4,920      4,687
79,900   79,950        4,563      4,330          82,900  82,950         4,743      4,510          85,900 85,950          4,923      4,690
79,950   80,000        4,566      4,333          82,950  83,000         4,746      4,513          85,950 86,000          4,926      4,693
$80,000                                          $83,000                                          $86,000 
80,000   80,050        4,569      4,336          83,000  83,050         4,749      4,516          86,000 86,050          4,929      4,696
80,050   80,100        4,572      4,339          83,050  83,100         4,752      4,519          86,050 86,100          4,932      4,699
80,100   80,150        4,575      4,342          83,100  83,150         4,755      4,522          86,100 86,150          4,935      4,702
80,150   80,200        4,578      4,345          83,150  83,200         4,758      4,525          86,150 86,200          4,938      4,705
80,200   80,250        4,581      4,348          83,200  83,250         4,761      4,528          86,200 86,250          4,941      4,708
80,250   80,300        4,584      4,351          83,250  83,300         4,764      4,531          86,250 86,300          4,944      4,711
80,300   80,350        4,587      4,354          83,300  83,350         4,767      4,534          86,300 86,350          4,947      4,714
80,350   80,400        4,590      4,357          83,350  83,400         4,770      4,537          86,350 86,400          4,950      4,717
80,400   80,450        4,593      4,360          83,400  83,450         4,773      4,540          86,400 86,450          4,953      4,720
80,450   80,500        4,596      4,363          83,450  83,500         4,776      4,543          86,450 86,500          4,956      4,723
80,500   80,550        4,599      4,366          83,500  83,550         4,779      4,546          86,500 86,550          4,959      4,726
80,550   80,600        4,602      4,369          83,550  83,600         4,782      4,549          86,550 86,600          4,962      4,729
80,600   80,650        4,605      4,372          83,600  83,650         4,785      4,552          86,600 86,650          4,965      4,732
80,650   80,700        4,608      4,375          83,650  83,700         4,788      4,555          86,650 86,700          4,968      4,735
80,700   80,750        4,611      4,378          83,700  83,750         4,791      4,558          86,700 86,750          4,971      4,738
80,750   80,800        4,614      4,381          83,750  83,800         4,794      4,561          86,750 86,800          4,974      4,741
80,800   80,850        4,617      4,384          83,800  83,850         4,797      4,564          86,800 86,850          4,977      4,744
80,850   80,900        4,620      4,387          83,850  83,900         4,800      4,567          86,850 86,900          4,980      4,747
80,900   80,950        4,623      4,390          83,900  83,950         4,803      4,570          86,900 86,950          4,983      4,750
80,950   81,000        4,626      4,393          83,950  84,000         4,806      4,573          86,950 87,000          4,986      4,753
*This column must also be used by a qualifying widow(er).
EIN00046 03-01-2023                                                                                                              Page 62 of 64

- 63 -

                                                                                                  Tax Tables    2022    (continued)         
If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is
Form 43, line 41 is                              Form 43, line 41 is                              Form 43, line 41 is
At       But           Single or  Married        At      But            Single or  Married        At     But             Single or  Married 
Least    Less          Married    Filing         Least   Less           Married    Filing         Least  Less            Married    Filing 
         Than          Filing     Jointly* or            Than           Filing     Jointly* or           Than            Filing     Jointly* or 
                       Separately Head of                               Separately Head of                               Separately Head of 
                                  Household                                        Household                                        Household
$87,000                Your tax is —             $90,000                Your tax is —             $93,000                Your tax is —
87,000   87,050        4,989      4,756          90,000  90,050         5,169      4,936          93,000 93,050          5,349      5,116
87,050   87,100        4,992      4,759          90,050  90,100         5,172      4,939          93,050 93,100          5,352      5,119
87,100   87,150        4,995      4,762          90,100  90,150         5,175      4,942          93,100 93,150          5,355      5,122
87,150   87,200        4,998      4,765          90,150  90,200         5,178      4,945          93,150 93,200          5,358      5,125
87,200   87,250        5,001      4,768          90,200  90,250         5,181      4,948          93,200 93,250          5,361      5,128
87,250   87,300        5,004      4,771          90,250  90,300         5,184      4,951          93,250 93,300          5,364      5,131
87,300   87,350        5,007      4,774          90,300  90,350         5,187      4,954          93,300 93,350          5,367      5,134
87,350   87,400        5,010      4,777          90,350  90,400         5,190      4,957          93,350 93,400          5,370      5,137
87,400   87,450        5,013      4,780          90,400  90,450         5,193      4,960          93,400 93,450          5,373      5,140
87,450   87,500        5,016      4,783          90,450  90,500         5,196      4,963          93,450 93,500          5,376      5,143
87,500   87,550        5,019      4,786          90,500  90,550         5,199      4,966          93,500 93,550          5,379      5,146
87,550   87,600        5,022      4,789          90,550  90,600         5,202      4,969          93,550 93,600          5,382      5,149
87,600   87,650        5,025      4,792          90,600  90,650         5,205      4,972          93,600 93,650          5,385      5,152
87,650   87,700        5,028      4,795          90,650  90,700         5,208      4,975          93,650 93,700          5,388      5,155
87,700   87,750        5,031      4,798          90,700  90,750         5,211      4,978          93,700 93,750          5,391      5,158
87,750   87,800        5,034      4,801          90,750  90,800         5,214      4,981          93,750 93,800          5,394      5,161
87,800   87,850        5,037      4,804          90,800  90,850         5,217      4,984          93,800 93,850          5,397      5,164
87,850   87,900        5,040      4,807          90,850  90,900         5,220      4,987          93,850 93,900          5,400      5,167
87,900   87,950        5,043      4,810          90,900  90,950         5,223      4,990          93,900 93,950          5,403      5,170
87,950   88,000        5,046      4,813          90,950  91,000         5,226      4,993          93,950 94,000          5,406      5,173
$88,000                                          $91,000                                          $94,000 
88,000   88,050        5,049      4,816          91,000  91,050         5,229      4,996          94,000 94,050          5,409      5,176
88,050   88,100        5,052      4,819          91,050  91,100         5,232      4,999          94,050 94,100          5,412      5,179
88,100   88,150        5,055      4,822          91,100  91,150         5,235      5,002          94,100 94,150          5,415      5,182
88,150   88,200        5,058      4,825          91,150  91,200         5,238      5,005          94,150 94,200          5,418      5,185
88,200   88,250        5,061      4,828          91,200  91,250         5,241      5,008          94,200 94,250          5,421      5,188
88,250   88,300        5,064      4,831          91,250  91,300         5,244      5,011          94,250 94,300          5,424      5,191
88,300   88,350        5,067      4,834          91,300  91,350         5,247      5,014          94,300 94,350          5,427      5,194
88,350   88,400        5,070      4,837          91,350  91,400         5,250      5,017          94,350 94,400          5,430      5,197
88,400   88,450        5,073      4,840          91,400  91,450         5,253      5,020          94,400 94,450          5,433      5,200
88,450   88,500        5,076      4,843          91,450  91,500         5,256      5,023          94,450 94,500          5,436      5,203
88,500   88,550        5,079      4,846          91,500  91,550         5,259      5,026          94,500 94,550          5,439      5,206
88,550   88,600        5,082      4,849          91,550  91,600         5,262      5,029          94,550 94,600          5,442      5,209
88,600   88,650        5,085      4,852          91,600  91,650         5,265      5,032          94,600 94,650          5,445      5,212
88,650   88,700        5,088      4,855          91,650  91,700         5,268      5,035          94,650 94,700          5,448      5,215
88,700   88,750        5,091      4,858          91,700  91,750         5,271      5,038          94,700 94,750          5,451      5,218
88,750   88,800        5,094      4,861          91,750  91,800         5,274      5,041          94,750 94,800          5,454      5,221
88,800   88,850        5,097      4,864          91,800  91,850         5,277      5,044          94,800 94,850          5,457      5,224
88,850   88,900        5,100      4,867          91,850  91,900         5,280      5,047          94,850 94,900          5,460      5,227
88,900   88,950        5,103      4,870          91,900  91,950         5,283      5,050          94,900 94,950          5,463      5,230
88,950   89,000        5,106      4,873          91,950  92,000         5,286      5,053          94,950 95,000          5,466      5,233
$89,000                                          $92,000                                          $95,000 
89,000   89,050        5,109      4,876          92,000  92,050         5,289      5,056          95,000 95,050          5,469      5,236
89,050   89,100        5,112      4,879          92,050  92,100         5,292      5,059          95,050 95,100          5,472      5,239
89,100   89,150        5,115      4,882          92,100  92,150         5,295      5,062          95,100 95,150          5,475      5,242
89,150   89,200        5,118      4,885          92,150  92,200         5,298      5,065          95,150 95,200          5,478      5,245
89,200   89,250        5,121      4,888          92,200  92,250         5,301      5,068          95,200 95,250          5,481      5,248
89,250   89,300        5,124      4,891          92,250  92,300         5,304      5,071          95,250 95,300          5,484      5,251
89,300   89,350        5,127      4,894          92,300  92,350         5,307      5,074          95,300 95,350          5,487      5,254
89,350   89,400        5,130      4,897          92,350  92,400         5,310      5,077          95,350 95,400          5,490      5,257
89,400   89,450        5,133      4,900          92,400  92,450         5,313      5,080          95,400 95,450          5,493      5,260
89,450   89,500        5,136      4,903          92,450  92,500         5,316      5,083          95,450 95,500          5,496      5,263
89,500   89,550        5,139      4,906          92,500  92,550         5,319      5,086          95,500 95,550          5,499      5,266
89,550   89,600        5,142      4,909          92,550  92,600         5,322      5,089          95,550 95,600          5,502      5,269
89,600   89,650        5,145      4,912          92,600  92,650         5,325      5,092          95,600 95,650          5,505      5,272
89,650   89,700        5,148      4,915          92,650  92,700         5,328      5,095          95,650 95,700          5,508      5,275
89,700   89,750        5,151      4,918          92,700  92,750         5,331      5,098          95,700 95,750          5,511      5,278
89,750   89,800        5,154      4,921          92,750  92,800         5,334      5,101          95,750 95,800          5,514      5,281
89,800   89,850        5,157      4,924          92,800  92,850         5,337      5,104          95,800 95,850          5,517      5,284
89,850   89,900        5,160      4,927          92,850  92,900         5,340      5,107          95,850 95,900          5,520      5,287
89,900   89,950        5,163      4,930          92,900  92,950         5,343      5,110          95,900 95,950          5,523      5,290
89,950   90,000        5,166      4,933          92,950  93,000         5,346      5,113          95,950 96,000          5,526      5,293
*This column must also be used by a qualifying widow(er).
EIN00046 03-01-2023                                                                                                              Page 63 of 64

- 64 -

                                                                                                 Tax Tables    2022    (continued)         
If Form 40, line 19 or And your filing status is If Form 40, line 19 or And your filing status is
Form 43, line 41 is                              Form 43, line 41 is
At       But           Single or  Married        At      But            Single or  Married 
Least    Less          Married    Filing         Least   Less           Married    Filing 
         Than          Filing     Jointly* or            Than           Filing     Jointly* or 
                       Separately Head of                               Separately Head of 
                                  Household                                        Household
         $96,000       Your tax is —             $98,000                Your tax is —
96,000   96,050        5,529      5,296          98,000  98,050         5,649      5,416
96,050   96,100        5,532      5,299          98,050  98,100         5,652      5,419
96,100   96,150        5,535      5,302          98,100  98,150         5,655      5,422
96,150   96,200        5,538      5,305          98,150  98,200         5,658      5,425
96,200   96,250        5,541      5,308          98,200  98,250         5,661      5,428
96,250   96,300        5,544      5,311          98,250  98,300         5,664      5,431
96,300   96,350        5,547      5,314          98,300  98,350         5,667      5,434
96,350   96,400        5,550      5,317          98,350  98,400         5,670      5,437
96,400   96,450        5,553      5,320          98,400  98,450         5,673      5,440
96,450   96,500        5,556      5,323          98,450  98,500         5,676      5,443
96,500   96,550        5,559      5,326          98,500  98,550         5,679      5,446
96,550   96,600        5,562      5,329          98,550  98,600         5,682      5,449
96,600   96,650        5,565      5,332          98,600  98,650         5,685      5,452
96,650   96,700        5,568      5,335          98,650  98,700         5,688      5,455
96,700   96,750        5,571      5,338          98,700  98,750         5,691      5,458
96,750   96,800        5,574      5,341          98,750  98,800         5,694      5,461
96,800   96,850        5,577      5,344          98,800  98,850         5,697      5,464
96,850   96,900        5,580      5,347          98,850  98,900         5,700      5,467
96,900   96,950        5,583      5,350          98,900  98,950         5,703      5,470
96,950   97,000        5,586      5,353          98,950  99,000         5,706      5,473
         $97,000                                 $99,000 
97,000   97,050        5,589      5,356          99,000  99,050         5,709      5,476
97,050   97,100        5,592      5,359          99,050  99,100         5,712      5,479
97,100   97,150        5,595      5,362          99,100  99,150         5,715      5,482
97,150   97,200        5,598      5,365          99,150  99,200         5,718      5,485
97,200   97,250        5,601      5,368          99,200  99,250         5,721      5,488
97,250   97,300        5,604      5,371          99,250  99,300         5,724      5,491
97,300   97,350        5,607      5,374          99,300  99,350         5,727      5,494
97,350   97,400        5,610      5,377          99,350  99,400         5,730      5,497
97,400   97,450        5,613      5,380          99,400  99,450         5,733      5,500
97,450   97,500        5,616      5,383          99,450  99,500         5,736      5,503
97,500   97,550        5,619      5,386          99,500  99,550         5,739      5,506
97,550   97,600        5,622      5,389          99,550  99,600         5,742      5,509
97,600   97,650        5,625      5,392          99,600  99,650         5,745      5,512
97,650   97,700        5,628      5,395          99,650  99,700         5,748      5,515
97,700   97,750        5,631      5,398          99,700  99,750         5,751      5,518
97,750   97,800        5,634      5,401          99,750  99,800         5,754      5,521
97,800   97,850        5,637      5,404          99,800  99,850         5,757      5,524
97,850   97,900        5,640      5,407          99,850  99,900         5,760      5,527
97,900   97,950        5,643      5,410          99,900  99,950         5,763      5,530
97,950   98,000        5,646      5,413          99,950  100,000        5,766      5,533
*This column must also be used by a qualifying widow(er).

Tax Rate Schedules
Use the following schedules if your taxable income is $100,000 or more.

Single Taxpayers and Married Filing Separate Returns
If you checked Filing Status Box 1 or 3, your tax is $5,767 plus 6% of the amount over $100,000.

Married Filing Joint Returns, Qualifying Widow and Widowers, and Head of Household
If you checked Filing Status Box 2, 4, or 5, your tax is $5,535 plus 6% of the amount over $100,000.

Enter the tax on Form 40, line 20 or Form 43, line 42.

EIN00046 03-01-2023                                                                                                    Page 64 of  64

PDF file checksum: 2061829985

(Plugin #1/9.12/13.0)