Form 83R
                            Recapture of Idaho Small Employer 
                            Investment Tax Credit
Names as shown on return                                                              Social Security number or EIN

         Identify Property That No Longer Qualifies as Idaho Small Employer 
Part I — 
         Investment Tax Credit Property
    Properties                                           Property Description (include a schedule)
         A

         B

         C

         D

         E

Part II — Original Idaho Small Employer Investment Tax Credit
                                                                     Properties
                                                       A       B     C                              D                                                   E
1. Date property placed in 
    service ........................................ 1 

2. Cost or other basis ..................... 2 
3. Credit percentage ....................... 3           3.75% 3.75% 3.75%                          3.75%                                                3.75%

4. Original credit. Multiply line 2 
    by line 3 ...................................... 4 
5. Date property ceased 
    to qualify ..................................... 5 
6. Number of full years between 
    the date on line 1 and the 
    date on line 5 .............................. 6 

Part III — Computation of Recapture Tax

7. Recapture percentage from 
    table in instructions .................... 7 
8. Tentative recapture tax. 
    Multiply line 4 by line 7 .............. 8 

9. Add line 8, columns A through E ........................................................................................................ 9 

10. Pass-through share of credit recapture from S corporations, partnerships, trusts, or estates ........... 10 

11. Add lines 9 and 10 ............................................................................................................................. 11 

12. Credit recapture distributed to shareholders, partners, or beneficiaries ............................................ 12 
13. Enter the portion of original credit not used to offset any tax. Don’t enter more than line 11. 
    The amount on this line reduces the carryover available to the current year .................................... 13 

14. Add lines 12 and 13 ........................................................................................................................... 14 
15. Recapture of small employer investment tax credit. Subtract line 14 from line 11. 
    Enter here and on Form 44, Part II, line 3. Don’t use this amount to reduce the current year’s 
    small employer investment tax credit computed on Form 83 ............................................................. 15 
EFO00012     07-08-2024

                     Form 83R — Instructions
                     Recapture of Idaho Small Employer 
                     Investment Tax Credit
General Instructions                                      credit. Use a separate column for each item. Use an 
Use Form 83R to compute the increase in tax and           additional Form 83R or other schedule with the same 
reduction to credit carryover for the recapture of the    information as required on Form 83R if you have 
small employer investment tax credit (SE-ITC).            SE-ITC recapture on more than five items.
If you claimed the SE-ITC in an earlier year and          Part II — Original Idaho Small Employer 
don’t meet the tax incentive criteria you certified to    Investment Tax Credit
on Idaho Form 89SE, you must recapture all the            S corporations, partnerships, trusts, and estates that 
SE-ITC claimed in the earlier years.                      have credit subject to recapture must complete lines 1 
Recompute the credit if you earned it in an earlier       through 9 to determine the amount of credit recapture.
year but disposed of the property before the end of       Shareholders, partners, and beneficiaries will use the 
the five-year recapture period. Also, recompute the       information provided by the S corporation, partnership, 
credit on any property that no longer qualifies as        trust, or estate to report their pass-through share of the 
SE-ITC property. Property moved from Idaho within         credit to be recaptured on line 10. If the only recapture 
the first five years no longer qualifies as SE-ITC        you’re reporting is from a pass-through entity, skip 
property and is subject to recapture.                     lines 1 through 9 and begin on line 10.
Recapture may be necessary when:
                                                          Line 1. Enter the month, day, and year that the 
•  An S corporation shareholder’s interest is             property was placed in service.
  reduced by a sale, redemption, or other 
  disposition of the shareholder’s stock, or by           Line 2. Enter the cost or other basis of the property 
  the corporation’s issuance of more shares.              used to compute the original SE-ITC.
•  A partner’s proportionate interest in the general 
                                                          Line 4. Multiply line 2 by line 3 to compute the credit 
  profits of the partnership (or in a particular item 
                                                          originally earned for each property listed.
  of property) is reduced.
• A trust’s, estate’s, or beneficiary’s                   Line 5. Enter the month, day, and year the property 
  proportionate interest in the income of the trust       ceased to qualify as SE-ITC property.
  or estate is reduced.
                                                          Line 6. Don’t enter partial years. If the property was 
S corporations, partnerships, trusts, and estates         held less than 12 months, enter zero. If you didn’t 
that pass through SE-ITC to the shareholders,             meet the tax incentive criteria, enter zero.
partners, or beneficiaries must provide Form ID K-1 
reporting the recapture amount and including in           Part III — Computation of Recapture Tax
Part XII, Supplemental Information, details on the        Line 7. Enter the appropriate recapture percentage 
years the credit being recaptured was originally          from the following table.
earned.
Add any tax owed from recapture of credits claimed        If the number of full years    Then the recapture 
in prior years to the tax otherwise determined in         on Form 83R, line 6 is ...     percentage is...
the year of recapture. Recapture of credits not                  0                               100
claimed in prior years reduces the amount of credit              1                               80
carryover available to the current year.                         2                               60
                                                                 3                               40
Specific Instructions                                            4                               20
Instructions are for lines not fully explained on the            5 or more                           0
form.
                                                          Line 9. Add all amounts on line 8. If you’ve used 
Part I — Identify Property That No Longer                 more than one Form 83R or separate sheets to list 
Qualifies as Idaho Small Employer Investment              additional items you computed an increase in tax on, 
Tax Credit Property                                       write to the left of the entry space “Tax from attached” 
Describe the property for which you must recompute        and the total tax from the separate sheets. Include the 
the SE-ITC. Fill in lines 1 through 8 in Parts II and III amount in the total for line 9.
for each property on which you’re recomputing the 
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                                                                               Form 83R — Instructions     (continued)

Line 10. Enter the amount of recapture of SE-ITC       Line 13. If you didn’t use all of the credit you originally 
that’s being passed to you from S corporations,        computed, either in the year earned or in a carryover 
partnerships, trusts, and estates. This amount is      year, you won’t have to pay tax from recapture of the 
reported on Form ID K-1, Part VII, line 47 or Form ID  amount of the credit you didn’t use.
K-1, Part XI, line 72 (Composite/ABE).                 Compute the unused portion of the original credit from 
Include on line 10 any recapture that’s necessary      Form 83R, line 4 or that was passed through to you 
because of:                                            from an S corporation, partnership, trust, or estate on 
•  A reduction of a shareholder’s proportionate        a separate sheet and enter the amount on this line. 
  stock interest in an S corporation                   Don’t enter more than the tax from recapture on line 
                                                       11.
• A reduction in the interest in the general profits 
  of a partnership, or                                 Line 15. This is the total increase in tax. Enter it on 
•  A reduction in the proportionate interest in the    this line and on Form 44, Part II, line 3. Don’t use this 
  income of a trust or estate                          amount to reduce your current year’s SE-ITC from 
                                                       Form 83.
Line 11. Add lines 9 and 10 to determine the 
amount of credit subject to recapture.                 If you’re an S corporation or partnership and you’ve 
                                                       elected to be an ABE, this amount also needs to be 
Line 12. If you’re an S corporation, partnership,      distributed to the shareholders or partners on their 
trust, or estate, enter the amount of credit recapture Form ID K-1.
that passed through to shareholders, partners, or 
beneficiaries. Don’t include any recapture on this 
line for shareholders, partners, or beneficiaries 
you’re paying the tax for.

                                                  Contact us:
                          In the Boise area: (208) 334-7660  |Toll free: (800) 972-7660
                                 Hearing impaired (TDD) (800) 377-3529
                                             tax.idaho.gov/contact
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