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Form 89SE
Certification for Idaho’s Small Employer Tax Incentives
Business name Federal Employer Identification Number (EIN)

Current business mailing address Contact person and title

City State ZIP code Phone number of contact person

Qualifying for the Incentives
To claim the Idaho small employer tax incentives, you must certify that you’ve met or will meet all of the following tax
incentive criteria at the project site during the project period:
• Capital investment in new plant and building facilities of at least $500,000
• Increased employment by at least 10 new employees who each earn at least $19.23 per hour worked and receive
health benefits
• For new employment increases above the 10 new employees, the average wages of the additional new
employees is at least $15.50 per hour worked. See instructions for who’s included in this calculation.

The following information is required to certify that the proposed project will meet the small employer tax incentive
criteria during the project period. If you don’t provide the requested information, the Tax Commission may disallow any
tax incentives claimed under the Idaho Small Employer Incentive Act.

1. Description of qualifying project.

2. Estimated/actual start date of project. The start date is the earlier of the date the first physical change to the
project site occurs or the date new employees related to the project site are first employed in Idaho. The start date
can’t be earlier than January 1, 2006.

3. Estimated/actual end date of project. The project period can’t be longer than 10 years or end later than
December 31, 2030.

4. Location of the project sites. Identify the street address for each site. If more than one location, identify the
percent of the investment projected at each site once the project is completed.

5. Estimated/actual number of new jobs created during the project period. For each year in the project period,
enter the tax year followed by the number of new jobs created during that year.

Yr # of jobs Yr # of jobs
Yr # of jobs Yr # of jobs
Yr # of jobs Yr # of jobs
Yr # of jobs Yr # of jobs
Yr # of jobs Yr # of jobs

Total # of jobs

EFO00044 07-07-2022 Page 1 of 2

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                                                                                        Form 89SE     (continued)

6.   Estimated/actual cost of capital investments in new plant and building facilities. For each year in the project 
     period, list the actual or projected cost of capital investments in new plant and building facilities.

a.   Qualified investment. This is property that generally qualifies for the Idaho investment tax credit, including 
     computers, equipment, furniture, etc. Enter the tax year followed by the cost of qualified investments placed in 
     service during that year.

      Yr                Amount                            Yr                   Amount
      Yr                Amount                            Yr                   Amount
      Yr                Amount                            Yr                   Amount
      Yr                Amount                            Yr                   Amount
      Yr                Amount                            Yr                   Amount

      Total Amount

b.   Buildings and their structural components, including parking garages. Enter the tax year followed by the cost 
     of buildings and structural components placed in service during that year.
      Yr                Amount                            Yr                   Amount
      Yr                Amount                            Yr                   Amount
      Yr                Amount                            Yr                   Amount
      Yr                Amount                            Yr                   Amount
      Yr                Amount                            Yr                   Amount

      Total Amount

7.   Total plant and building facilities cost by location.

Certification by Taxpayer
Under penalties of perjury, I declare that to the best of my knowledge and belief this information is true, correct, and complete.
Signature of officer                                                           Date

Title                                                                          Phone number of officer

Mail to: Tax Research               Mail copy to:         Idaho Department of Commerce
         Idaho State Tax Commission                       700 W State St
         PO Box 36                                        PO Box 83720
         Boise ID 83722                                   Boise ID 83720-0093
or

Fax to:  Tax Research               Fax copy to:          Idaho Commerce
         (208) 334-7690                                   (208) 334-2631

EFO00044     07-07-2022                                                                                             Page 2 of  2

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                       Form 89SE — Instructions
                       Certification for Idaho’s Small Employer Tax Incentives

General Instructions                                      property, whether or not that corresponds to the use 
File Form 89SE before claiming any incentives             of the property by the taxpayer. Property used by the 
allowed by the Idaho Small Employer Incentive             taxpayer before its acquisition doesn’t qualify.
Act. Include a copy of Form 89SE with your Idaho 
                                                          New Employees
income tax return for each tax year that you’re 
                                                          To qualify as a new employee for the tax incentive 
claiming or carrying over the incentives.
                                                          criteria an employee must:
Tax Incentive Criteria                                    •  Be employed primarily at the project site by the 
To qualify, you must certify that you’ve met or will      taxpayer
meet all of the following tax incentive criteria at the   •  Have wages subject to Idaho income tax 
project site during the project period:                   withholding
•  Invest at least $500,000 in new plant and              •  Be covered for Idaho unemployment insurance 
  building facilities                                     purposes
•  Increase employment at the project site by             •  Be eligible to receive employer-provided 
  at least 10 new employees who each earn at              coverage under a health plan described in Idaho 
  least $19.23 per hour worked                            Code section 41-4703
•  If your new employment increased by more               •  Be employed on a regular full-time basis
  than the 10 new employees, these additional 
                                                          •  Meet the applicable wage requirements
  employees must earn an average of at least 
  $15.50 per hour worked during your tax year.            For this purpose, earnings include income subject to 
  Don’t include the wages of employees earning            Idaho income tax withholding but don’t include stock 
  more than $48.08 per hour.                              options or restricted stock grants.
                                                          An existing employee of the taxpayer or a related 
Project Site
                                                          taxpayer who’s transferred to a new position at the 
This is the location of new plant and building 
                                                          project site won’t qualify as a new employee unless 
facilities owned or leased by the taxpayer. The 
                                                          the transfer results in a net new job in Idaho.
project site can be one or more geographic areas 
in Idaho but only if 80% or more of the investment        Once reached, you must maintain the net increase 
required is located at one of the areas.                  in employment at the project site for the rest of the 
                                                          project period.
Project Period
This is the period of time that begins at the earlier of: Tax Incentives
•  A physical change to the project site or               If you’ve met or will meet the tax incentive criteria, 
                                                          you’re eligible to claim the tax incentives listed in the 
• The first employment of new employees in 
                                                          table on page 2.
  Idaho who are related to the activities at the 
  project site.                                           Recapture
The project period can’t begin before January 1, 2006.    If you certify you’ll meet the tax incentive criteria and 
                                                          then don’t meet that criteria, you’ll be required to 
The project period ends when all of the project’s 
                                                          recapture the full amount of any incentives claimed.
facilities are placed in service but no longer than 
10 years or later than December 31, 2030.                 You may need to recapture all or a portion of the 
                                                          incentives if you:
New Plant and Building Facilities                         •  Dispose of an investment in new plant or building 
This includes property that meets either the              facilities or it no longer qualifies before being held 
definition of qualifed investment for purposes of         for five years from the date placed in service
the investment tax credit (ITC) or is a building or a 
                                                          •  Don’t maintain the required level of employment 
structural component of a building.
                                                          for five years from the date the project period 
The property must be new property. Used property          ends or 
doesn’t qualify. New property is property acquired        •  Don’t use, store or otherwise consume property 
or constructed by the taxpayer whose original             that was allowed a sales tax exemption within the 
use begins with the taxpayer after acquisition or         project site for a period of five full years from the 
construction. Original use means the first use of the     date the property was placed in service.

EIN00093 07-07-2022                                                                                       Page 1 of 2

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Form 89SE — Instructions (continued)

Small Employer Incentive Act – Idaho Code, Title 63, Chapter 44 and Chapter 6, Section 606A
Incentive Credit Rate Limitations Carryover
Investment Tax Credit (SE-ITC) 3.75% on qualified investment that’s placed in service during Can’t exceed 62.5% of tax 14 years
Form 83 the project period anywhere in Idaho. Credit is instead of Can’t exceed $750,000 in
earning the 3% ITC. any tax year
Real Property Improvement Tax 2.5% on investments in new plant and buildings and structural Can’t exceed $125,000 in 14 years
Credit (SE-RPITC) components of buildings that don’t qualify for the ITC and are any tax year
Form 84 placed in service during the project period at the project site.
New Jobs Tax Credit (SE-NJTC) Varying credit rate from $1,500 to $3,000 per qualifying new Can’t exceed 62.5% of tax 10 years
Form 85 employee. Employee must earn a minimum of $24.04 per
hour to qualify, be employed primarily within the project site on
a full-time basis and work a minimum of nine months during
the tax year. (See other requirements under New Employees.)
Sales Tax Rebate 25% rebate of all sales and use taxes that the taxpayer or its
Form TCR contractors actually paid on new plant and building facilities
property constructed, located or installed within the project site
during the project period.
Growth Incentive Exemption County Board of Equalization of county where property that
qualifies for the ITC or RPITC is located can exempt all or part
of the value of the property from property tax.

Specific Instructions year listed on the form doesn’t fall within the project
Instructions are for lines not fully explained on the form. period, leave it blank.

Write your business name, address, federal Employer Line 6. For each year in the project period, enter the
Identification Number, contact person and title and the actual or estimated costs of capital investment in new
contact person’s phone number in the space at the top plant and building facilities located within the project
of the form. site. If a year listed on the form doesn’t fall within the
Line 1. Provide a detailed description of the project project period, leave it blank.
that qualifies for the incentives. Include additional List the cost of property that qualifies for the ITC
sheets as necessary. in 6a. List the cost of buildings and their structural
components that don’t qualify for the ITC in 6b.
Line 2. Enter the date the project started or will start.
The start date can’t be earlier than January 1, 2006. Line 7. For each location in your project site, identify
The start date is the earlier of the date the first the total actual or projected cost of new plant and
physical change to the project site is scheduled building facilities. The total of these amounts should
to occur or the date new employees related to the match the sum of the totals for lines 6a and 6b.
project site will be first employed in Idaho.
Mail original to:
Line 3. Enter the date the project ended or is Tax Research
scheduled to end. This date can’t be longer than Idaho State Tax Commission
10 years or later than December 31, 2030. PO Box 36
Boise ID 83722-0410
Line 4. For each project site, provide the street
address. Include the percent of the new plant and Or fax original to: (208) 334-7690

building facilities invested in the project that will be Mail copy to:
located at each separate location. The total of these Idaho Department of Commerce
percents must equal 100%. 700 W State St
Line 5. For each year in the project period, enter the PO Box 83720
actual or estimated number of new jobs that have Boise ID 83720-0093
been or will be created within the project site. If a Or fax copy to: (208) 334-2631

Contact us:
In the Boise area: (208) 334-7660 |Toll free: (800) 972-7660
Hearing impaired (TDD) (800) 377-3529
tax.idaho.gov/contact
EIN00093 07-07-2022 Page 2 of 2

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