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                               Form 39NR 
                                                                                                                                          2024
                               Part-year Resident and Nonresident 
                               Supplemental Schedule
Names as shown on return                                                                                            Social Security number

A. Additions. See instructions, page 40.                                                                      Column A - Federal   Column B - Idaho
   1.  Non-Idaho state and local bond interest and dividends ..........................                     ▪ 1     00           ▪                    00
   2.  Idaho college savings account withdrawal ..............................................              ▪ 2     00           ▪                    00
   3.  Bonus depreciation. Include federal Form 4562s. Check the
       box if you have a current-year loss limitation. See instructions.   ▪                        ...     ▪ 3     00           ▪                    00
   4.  Other additions. Include explanation .......................................................         ▪ 4     00           ▪                    00
   5.  Total additions. Add lines 1 through 4. Enter here and on Form 43, line 29 ........                  ▪ 5     00           ▪                    00
B. Subtractions. See instructions, page 41.
   1.  Idaho net operating loss carryover ▪
       Idaho net operating loss carryback ▪                 Enter total here                                  1     00                                00
   2. State income tax refund. See instructions ...............................................             ▪ 2     00           ▪                    00
   3. Interest from U.S. government obligations ..............................................              ▪ 3     00           ▪                    00
   4. Child/dependent care. Include federal Form 2441 ..................................                    ▪ 4     00           ▪                    00
   5.  Social Security & railroad benefits included in Form 43, line 28, Column A ........                  ▪ 5     00           ▪                    00
   6. Idaho capital gains deduction. Include Form CG .....................................                  ▪ 6     00           ▪                    00
   7. Idaho resident - active duty military pay earned outside of Idaho ............                        ▪ 7     00           ▪                    00
   8.  Idaho medical savings account.   Contributions       Interest
         Financial institution               Account number                                                   8     00           ▪                    00
   9. Idaho college savings program ................................................................          9     00           ▪                    00
   10. Adoption expenses .................................................................................. ▪ 10    00           ▪                    00
   11. Home for the aged and/or developmentally disabled. Complete Part F, line 3 ....                        11    00           ▪                    00
   12. Idaho lottery winnings, less than $600 per prize ......................................                12    00           ▪                    00
   13. Income an American Indian earned on a reservation ..............................                       13                 ▪                    00
   14. Workers’ compensation insurance ...........................................................            14    00           ▪                    00
   15. Partner’s or shareholder’s pass-through subtractions ............................                    ▪ 15    00           ▪                    00
   16. Energy efficiency upgrades Description                                                       .....   ▪ 16    00           ▪                    00
   17. Technological equipment donation ..........................................................          ▪ 17    00           ▪                    00
   18. Health insurance premiums .....................................................................      ▪ 18    00           ▪                    00
   19. Long-term care insurance premiums .......................................................            ▪ 19    00           ▪                    00
   20. Alternative energy device deduction .......................................................
            Year         Type of Device     Total Cost      Percentage
            Acquired
       a.   2024                          $            X    40%                                     =         20a   00           ▪                    00
       b.   2023                          $            X    20%                                     =         20b   00           ▪                    00
       c.   2022                          $            X    20%                                     =         20c   00           ▪                    00
       d.   2021                          $            X    20%                                     =         20d   00           ▪                    00
       e. Add lines 20a through 20d. Can’t exceed $5,000 ..............................                       20e   00           ▪                    00
   21. Add lines 1 through 19 and 20e ..............................................................          21    00                                00
   22. Idaho qualified retirement benefits deduction..........................................
       a. If single, enter $45,864; if married filing jointly, enter $68,796 ............                   ▪ 22a   00
       b. Federal Railroad Retirement benefits received ...................................                 ▪ 22b   00           See instructions, 
       c. Social Security benefits received ........................................................        ▪ 22c   00           page 47, for qualifying 
                                                                                                                                 retirement benefits to 
       d. Balance. Subtract lines 22b and 22c from line 22a. If less than zero, enter zero...                 22d   00           include on lines 22e 
       e. Qualifying retirement benefits included in federal gross income .........                         ▪   22e 00           and 22g.
         f. Column A benefits.  Enter smaller of line 22d or line 22e ....................                  ▪ 22f   00
       g. Qualifying retirement benefits included in Idaho gross income ...........                           22g                ▪                    00
       h. Divide line 22g by line 22e ..................................................................      22h                                  %
       i.   Column B benefits deduction. Multiply line 22f by line 22h .................                      22i                ▪                    00
   23. Nonresident military pay included in Form 43, line 28, Column A ...........                          ▪ 23    00
   24. Bonus depreciation. Include federal Form 4562s ...................................                   ▪ 24    00           ▪                    00
   25. First-time home buyer.  Contributions                Interest
         Financial institution               Account number
            By checking the box, I attest that I’m a first-time home buyer. 
         ▪  See instructions.                                                                                 25                 ▪                    00
EFO00087    08-19-2024                                                                                                                    Page 1 of 2

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Form 39NR 2024 (continued)
Names as shown on return Social Security number

26. Other subtractions. Include explanation ................................................. ▪ 26 00 ▪ 00
27. Total subtractions. Column A, add lines 21, 22f, 23, 24, and 26. Column B,
add lines 21, 22i, 24, 25, and 26. Enter here and on Form 43, line 30 ........ 27 00 ▪ 00
C. Credit for income tax that part-year residents paid to other states. See instructions, page 50.
Nonresidents can’t claim this credit. Idaho residents on active military duty, complete Part D below.
I’m claiming this credit for taxes paid to: ▪ (State name)
1. Idaho adjusted income from Form 43, line 31, Column B ...................... 1 00
2. Federal adjusted gross income earned in other state adjusted for Include a copy of the
Idaho modifications. See instructions ..................................................... ▪ 2 00 income tax return and a
Separate Form 39NR
3. Amount of income that Idaho and another state both taxed ......................... ▪ 3 00 for each state you’re
4. Idaho tax, Form 43, line 42 ..................................................................... 4 00 claiming a credit for.
5. Divide line 3 by line 1. Enter percentage here ........................................ 5 %
6. Multiply line 4 by line 5 ................................................................................................................... 6 00
7. Other state’s tax due minus its income tax credits. See instructions ...... ▪ 7 00
8. Divide line 3 by line 2. Enter percentage here ........................................ 8 %
9. Multiply line 7 by line 8 ................................................................................................................... 9 00
10. Enter the smaller of lines 6 or 9 here and on Form 43, line 43 ...................................................... ▪ 10 00
D. Credit for income tax that Idaho resident on active military duty paid to other states. See instructions, page 51.
I’m claiming this credit for taxes paid to: ▪ (State name)
1. Idaho tax, Form 43, line 42 ..................................................................... 1 00 Include a copy of the
2. Other state’s adjusted income. See instructions ..................................... ▪ 2 00 income tax return and a
separate Form 39NR
3. Idaho adjusted income from Form 43, line 31, Column B ....................... 3 00 for each state you’re
4. Divide line 2 by line 3. Enter percentage here ........................................ 4 % claiming a credit for.
5. Multiply line 1 by line 4. Enter amount here ................................................................................... 5 00
6. Other state’s tax due minus its income tax credits ......................................................................... ▪ 6 00
7. Enter the smaller of lines 5 or 6 here and on Form 43, line 43 ...................................................... ▪ 7 00
E. Credits for contributions to Idaho educational entity and Idaho youth and rehabilitation facilities, and expenses for
live organ donation. See instructions, page 51.
1. Credit for Idaho educational entity contributions ............................................................................ ▪ 1 00
2. Credit for Idaho youth and rehabilitation facility contributions ....................................................... ▪ 2 00
3. Credit for live organ donation expenses ........................................................................................ ▪ 3 00
4. Total credits. Add lines 1 through 3. Enter total here and on Form 43, line 44 .............................. 4 00
F. Maintaining a home for a family member age 65 or older or a family member with a developmental disability. See
instructions, page 52. (You can’t claim this credit if you took $1,000 deduction on Part B, line 11.)
1. Did you maintain a home for an immediate family member age 65 or older (not including
you and your spouse) and provide more than one-half of that person’s support? ................................ Yes No
2. Did you maintain a home for an immediate family member with a developmental disability
(including you and your spouse) and provide more than one-half of that person’s support? ................ Yes No
3. List each family member you’re claiming:
Family Member’s Name Family Member’s Relationship to Person Family Member’s Check here if
Social Security Filing Return Birthdate Developmentally
First Name Last Name Number (mm/dd/yyyy) Disabled

4. Total amount claimed ($100 for each qualifying member but not more than $300). Enter here and
on Form 43, line 64 ............................................................................................................................. 4 00
G. Dependents: (Continued from Form 43, page 1, line 6)
First Name Last Name Social Security Number Birthdate
(mm/dd/yyyy)

EFO00087 08-19-2024 Page 2 of 2

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Form 39NR — Instructions
2024
Part-year Resident and Nonresident
Supplemental Schedule

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

EIN00046 08-19-2024 Page 40 of 52

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Form 39NR — Instructions 2024 (continued)

5. Idaho medical savings pay eligible medical expenses. Report this amount as
account withdrawals .......... an other addition. Eligible medical expenses include:
6. Non-Idaho passive losses • Medical care
incurred before you were • Vision care
an Idaho resident ............
• Dental care
7. First-time home buyer
savings account • Medical insurance premiums
withdrawals ...................... • Long-term care expenses
8. Total. Add lines 1 through A penalty applies to taxable withdrawals you make
7. Enter these amounts in when you’re under age 59 1/2. The penalty is 10%
the appropriate columns on of the amount withdrawn. Report the penalty on
Form 39NR, line 4 .............. Form 43, line 72, and check the box for an unqualified
withdrawal.
Federal Net Operating Loss (NOL)
Column A: Enter the NOL carryforward or carryback First-time Home Buyer Savings Account
included on your federal return. The federal NOL Nonresidents don’t qualify for this deduction.
carryforward or carryback isn’t the same as Idaho’s. Idaho taxes withdrawals from
Columns A and B:
You report the Idaho NOL on Part B, line 1. an Idaho first-time home buyer savings account that
Column B: Leave Column B blank. you don’t use to pay eligible home costs. Report this
amount as an other addition. Eligible home costs
Capital Loss Carryforward include:
Column A: Enter any capital losses included on • Down payment for the purchase of an Idaho
federal Form 1040 or 1040-SR, line 7 that you home
incurred in another state or capital losses from
• Cost, fees, taxes, or payments for the
activities that Idaho doesn’t tax.
purchase of an Idaho home
See the Capital Gain or Loss Adjustment
Worksheet on page 27 to calculate your Idaho Part B — Subtractions
capital gain (loss) and required addition, if Line 1 Idaho Net Operating Loss (NOL) Carryover
necessary. and Carryback
Column B: Leave Column B blank. Columns A and B: Enter the Idaho NOL carryover.
Include Form 56 or a schedule showing the application
Retirement Plan Lump-sum Distributions
of the loss. Don’t include losses from sources that
Column A: Enter the taxable amount of a lump-sum Idaho doesn’t tax or that you incurred before becoming
distribution from a retirement plan reported on a resident or part-year resident.
federal Form 4972. The amount that Idaho taxes
If this is an amended return to claim an NOL
includes the ordinary income portion and the
carryback, enter the amount of the NOL carryback.
amount eligible for the federal capital gain election.
Include Form 56 or a schedule showing the
Column B: Enter any amount in Column A received application of the loss.
while an Idaho resident.
Enter the total of the NOL carryover and carryback
Partner and Shareholder Idaho Additions amounts.

Column A: Include on this line the additions from Line 2 State Income Tax Refund
Form ID K-1, Part IV, Column A, lines 20 and 23.
Column A: Enter all state income tax refunds
Column B: Include on this line your apportioned share included on federal Schedule 1, line 1.
of the additions from Form ID K-1, Part IV, Column B,
lines 20 and 23. Column B: Enter state income tax refunds and
state tax rebates for Idaho servicemembers
Idaho Medical Savings Account Withdrawals included on Idaho Form 43, line 19.
Columns A and B: Idaho taxes withdrawals from an
Idaho medical savings account that you don’t use to

EIN00046 08-19-2024 Page 41 of 52

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Form 39NR — Instructions 2024 (continued)

Line 3 Interest from U.S. Government Obligations 4. Subtract line 3 from line 2. If zero or
Idaho doesn’t tax interest income received from less, stop. You can’t claim the
U.S. government obligations. See page 29 for deduction ................................................
examples of U.S. government obligations. 5. Enter your earned income ......................
Idaho taxes interest income received from the 6. If married filing a joint return, enter your
Federal National Mortgage Association (FNMA) and spouse’s earned income. All others
the Government National Mortgage Association enter the amount from line 5 ..................
(GNMA). 7. Enter the smallest of lines 1, 4, 5, or 6
If you have interest income from a mutual fund that here and on Form 39NR, Part B, line 4,
invests in both nonexempt securities and exempt Column A .................................................
U.S. government securities, you can deduct the 8. If married filing a joint return, enter the
portion of the interest earned that’s attributable to total of lines 5 and 6 that are from Idaho
direct U.S. government obligations. The mutual fund sources. All others enter the amount
must identify this amount for it to be deductible. from line 5 that’s from Idaho sources .....
Column A: Enter the interest income you received 9. If married filing a joint return, enter the
from U.S. government obligations if you included total of lines 5 and 6. All others enter
the amount from line 5 ............................
it on federal Form 1040 or 1040-SR, line 2b. You
should have already included on federal Form 1040 10. Divide line 8 by line 9.
or 1040-SR your distributive share (Form ID K-1, Part (Can’t exceed 100%) ............................. %
IV, Column A, line 25), net of expenses related to the 11. Multiply line 7 by line 10. Enter this
federal obligations. amount here and on Form 39NR,
Part B, line 4, Column B .........................
Column B: Enter on this line the interest and
related expenses included as part of Form 43, Include federal Form 2441, Child and Dependent
line 27. This includes your apportioned share of Care Expenses, with your return.
interest from Form ID K-1, Part IV, Column B,
line 25 minus expenses relating to U.S. interest. Line 5 Social Security and Railroad Benefits
Idaho doesn’t tax Social Security or Social Security
Line 4 Child and Dependent Care
equivalent benefits, benefits that the Railroad
If you claimed the federal Child and Dependent Retirement Board pays, or Canadian Social Security
Care Credit, you’re allowed an Idaho deduction for benefits (OAS, QPP, or CPP) that are taxable on your
the child care expenses you paid for the care of federal return.
your dependents. The Idaho deduction is a different
amount than the federal credit. Exempt payments from the Railroad Retirement
Board include:
Complete this worksheet to determine your Idaho
deduction. See federal Form 2441 to determine • Retirement, supplemental, and disability annuities
amounts to enter on lines 1 through 6. • Unemployment and sickness benefits
Worksheet Column A: Enter the taxable amount of:
1. Enter the amount of qualified expenses • Social Security benefits from Form SSA-1099
you incurred and paid in 2024. Don’t • Social Security equivalent railroad benefits from
include amounts that your employer Form RRB-1099 included on your federal Form
paid or that you already excluded from 1040 or 1040-SR, line 6b.
taxable income. ...................................... Don’t enter the amount reported on Form 1040 or
2. Enter $12,000 for one or more children 1040-SR, line 6a.
or dependents cared for during the year.
Enter the taxable amount of non-Social Security
3. Enter excluded benefits from equivalent railroad benefits from Form RRB-1099R
Form 2441, Part III, line 25 ..................... included on your federal Form 1040 or 1040-SR,
line 5b. Don’t enter the amount from Form 1040 or
1040-SR, line 5a.

EIN00046 08-19-2024 Page 42 of 52

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Form 39NR — Instructions 2024 (continued)

If subtracting benefits from the Railroad Retirement your orders to make the calculation. Include a copy of
Board, you must include Form RRB-1099 or your worksheet.
RRB-1099-R with your return. National Guard or Reserve pay, including annual
Until you reach the minimum retirement age, you training pay, doesn’t qualify as active duty pay unless
must treat a disability pension from the federal you’ve been called into full-time duty for 120 days
Railroad Retirement Act as wages. Include the or more. However, your active-duty military wages
pension amount on Form 1040 or 1040-SR, line 1. earned outside Idaho qualify for this deduction if both
of these are true:
Column B: Enter Social Security and railroad
• You’re a commissioned officer of the Public
benefits included on Idaho Form 43, line 19.
Health Service or of the National Oceanic and
Line 6 Idaho Capital Gains Deduction Atmospheric Administration militarized by the
President of the United States.
Columns A and B: If you had capital gain net
income from the sale of any of the qualified Idaho • You’re attached to the armed forces.
property described below, you might be able to If this is true, enter your active-duty wages earned
deduct 60% of the capital gain net income reported outside Idaho on this line.
on federal Schedule D. The property must be one of
these: Line 8 Idaho Medical Savings Account
Contributions and Interest
• Real property held for at least 12 months.
• Tangible personal property used in a revenue- Columns A and B: You can contribute up to $10,000
producing enterprise and held for at least 12 ($20,000 if married filing a joint return) to an Idaho
months. See page 32 for the definition of a medical savings account and deduct the contribution.
revenue-producing enterprise. You can’t deduct:
• Cattle and horses held for at least 24 months • Reimbursements redeposited into your Idaho
and other livestock used for breeding held for at medical savings account.
least 12 months. • Amounts deducted on federal Form 1040 or
• Timber held for at least 24 months. 1040-SR.
• Certain sales of partnership interests. See Idaho An Idaho medical savings account generally is
Code 63-3022H(3)(f) for more information. established with a bank, savings and loan, or credit
union. You establish the account to pay the eligible
Note: Gains from the sale of stocks, goodwill, and
medical expenses for you as the account holder and
other intangibles don’t qualify.
your dependents.
Complete Idaho Form CG to calculate your capital
gains deduction. On this line include:
• Your qualifying contributions
Line 7 Idaho Resident-Military Pay Earned • Interest earned on the account, but only if it’s on
Outside of Idaho Form 43, line 8
Column A and B: If you’re serving in the United
States military on active duty that’s continuous Line 9 Idaho College Savings Program
and uninterrupted for 120 days, Idaho doesn’t tax You can deduct up to $6,000 ($12,000 if married filing
your active-duty military wages for service outside a joint return) per year in contributions to accounts in
of Idaho. The continuous 120 days don’t have to the Idaho College Savings Program (IDeal).
be in the same tax year. This deduction applies to
Idaho part-year residents who report military wages Contributions to an out-of-state college savings
earned outside Idaho as Idaho income on Form 43, program don’t qualify.
line 7.
Designate the account owner and beneficiary at
Enter the amount of wages in Columns A and B if the time you establish the account. The account
included on Form 43, line 7. Don’t include military owner can make withdrawals for qualified education
wages earned while stationed in Idaho. Your W-2 expenses of a beneficiary as provided in 26 U.S.C.
doesn’t show this amount separately, and you might section 529. Whoever withdraws the money
have to calculate the amount of income earned must report it as income. Find more information at
outside of Idaho. See your unit of assignment or use idsaves.org or by calling (866) 433-2533.
EIN00046 08-19-2024 Page 43 of 52

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Form 39NR — Instructions 2024 (continued)

Line 10 Adoption Expenses If you maintained the home for the family member
Column A: You can deduct some expenses related for less than a full year, you can take a deduction of
to the adoption of a child. $83.33 for each month you maintained the home.
• You can claim legal and medical expenses up You can claim no more than three deductions of
to a maximum of $10,000 per adoption. $1,000. If you claim this deduction, you can’t claim
the $100 credit in Part F.
• If you incur expenses in two or more years,
deduct the costs in the year paid until you meet The amounts entered in Columns A and B must be
the $10,000 limit. the same.
Travel expenses don’t qualify. Home for the Aged
Columns A and B: You can deduct $1,000 for
Expenses related to an unsuccessful attempt to
each family member age 65 or older (not including
adopt don’t qualify. If you claim expenses in a year
yourself or your spouse) for whom you do both of
before you find the adoption won’t succeed, file an
these:
amended return to add back any deduction claimed
• Maintain a household for
for the unsuccessful attempt.
• Provide more than one-half of that family
Column B: Complete the following worksheet.
member’s support for the year
1. Total Idaho income from Form 43, Developmentally Disabled
line 20 ..................................................... You can deduct $1,000 for each family member,
2. Total income from federal Form 1040 including yourself and your spouse, for whom you do
or 1040-SR, line 9 .................................. both of these:
3. Divide line 1 by line 2. • Maintain a household for
(Can’t exceed 100%) .............................. % • Provide more than one-half of this family
4. Total adoption expenses from line 10, member’s support for the year
Column A .................................................
See page 33 for the definition of developmental
5. Multiply line 4 by line 3. Enter this disability.
amount on line 10, Column B .................
Line 12 Idaho Lottery Winnings
Line 11 Columns A and B: Enter the amount of Idaho lottery
You might qualify for a deduction if you maintain a prizes of less than $600 per award included in other
household for a family member who’s over 65 or income on Form 43, line 19. The amounts entered in
developmentally disabled. Columns A and B must be the same.

A family member is any person who meets the Line 13 Income an American Indian earned on a
relationship test to be claimed as a dependent Reservation
on income tax returns. See federal Form 1040
instructions for more information. Column B: You can deduct all your income from
working on a reservation only when you meet all these
Maintaining a household means paying more than criteria:
one-half of the expenses incurred for the benefit
• You’re enrolled in a federally recognized tribe.
of all the household’s occupants. Social Security
benefits aren’t support that you provide, but • You live and work on a reservation.
you must include them in the calculation of total • The earned income is included on Form 43,
support provided. Some examples of expenses of line 7 of your tax return.
maintaining a household include: You can’t deduct either of these:
• Property taxes • Income earned off a reservation
• Mortgage interest • Income earned on a reservation, if you live off a
• Rent reservation
• Utility charges
• Upkeep and repairs
• Property insurance
• Food consumed on the premises
EIN00046 08-19-2024 Page 44 of 52

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Form 39NR — Instructions 2024 (continued)

Line 14 Workers’ Compensation Insurance Items that qualify for this deduction are limited
Columns A and B: If you’re self-employed, you to computers, computer software and scientific
can deduct the amount paid for your own workers’ equipment or apparatus manufactured within five
compensation insurance coverage in Idaho, if you years of the date of donation. The amount deducted
didn’t deduct it elsewhere. can’t reduce Idaho taxable income to less than zero.
You can’t carry any unused deduction to another year.
Don’t enter amounts paid for coverage in other
states. The amounts entered in Columns A and B Columns A and B: Include your distributive share
must be the same. from the appropriate column of Form ID K-1, Part IV,
line 26. The deduction from a pass-through entity can’t
Line 15 Pass-through Subtractions be more than the amount of pass-through income
Column A: Include the amount of other subtractions minus deductions of the entity making the contribution.
included on Form ID K-1, Part IV, Column A, line 28.
Line 18 Health Insurance Premiums
Column B: Enter your Idaho apportioned share of Column A: Deduct premiums you paid for health
the Idaho subtractions from Form ID K-1, Part IV, insurance for yourself, your spouse, and your
Column B, line 28. dependents if those premiums haven’t already been
deducted or excluded from your income.
Line 16 Energy Efficiency Upgrades
If you claimed a deduction for health insurance
Columns A and B: To qualify for this deduction,
premiums on your federal Form 1040 or 1040-SR,
your Idaho residence must:
Schedule A, use the worksheet on page 46 to
• Have existed, been under construction, or had calculate the Idaho deduction. The worksheet follows
a building permit issued on or before January 1, the priority that itemized deductions first apply to
2002 health insurance premiums and then to long-term care
• Be your primary residence insurance.
Energy efficiency upgrade means an energy
Idaho Medical Savings Account
efficiency improvement to your residence’s
envelope or duct system that meets or exceeds You can’t take the deduction for money you take
the minimum value for the improved component from your Idaho medical savings account to pay
established by the version of the International health insurance premiums. This is because you’ve
Energy Conservation Code (IECC) in effect in already deducted health insurance costs, or they’ve
Idaho during the tax year when you made the already been accounted for.
improvement. Contact the Idaho Division of Building
Salary Reduction Plans
Safety at dbs.idaho.gov for more information.
You can’t include premiums paid through a cafeteria
See page 29 for more on energy efficiency upgrades.
plan or other salary-reduction arrangement in the
The amount charged for labor to install the energy Idaho deduction for health insurance costs. For
efficiency upgrades is also deductible. example, health insurance payments deducted from
Enter the energy efficiency upgrade installed in your your paycheck pretax don’t qualify for the deduction.
Idaho residence. If you have more than one upgrade,
Business Deductions
enter multiple. Enter the total amount on line 16.
You can’t include in this Idaho deduction the
Line 17 Technological Equipment Donation premiums you already deducted as a business
Columns A and B: Enter the lesser of cost or fair expense. This includes self-employed health
market value of technological equipment donated insurance premiums deducted in arriving at federal
to one or more of the following Idaho educational adjusted gross income.
institutions or libraries located in Idaho:
Social Security Medicare A and B
• Public or nonprofit private elementary, or
secondary school You can’t deduct the amount paid for
employer-required Social Security Medicare A. This
• Public or nonprofit private college or university
is the amount listed as a deduction on almost every
• Public library or library district federal Form W-2.

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Form 39NR — Instructions 2024 (continued)

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

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Form 39NR — Instructions 2024 (continued)

Qualified long-term care insurance doesn’t include • A system using solar radiation, wind, or
any insurance policy that’s offered primarily to provide geothermal resource primarily to provide
coverage for: heating or cooling or produce electrical power
• Basic Medicare supplement or any combination thereof
• Basic hospital expense • A fluid-to-air heat pump operating on a fluid
reservoir that solar radiation or a geothermal
• Basic medical surgical expense
resource heats. An air-to-air heat pump doesn’t
• Hospital confinement indemnity qualify unless it uses geothermal resources as
• Major medical expense part of the system.
• Disability income or related asset protection • An Environmental Protection Agency
• Accident only (EPA)-certified wood stove or pellet stove meeting
• Specified disease or specified accident current industry and state standards that replaces
a noncertified wood stove
• Limited benefit health
A noncertified wood stove is one that doesn’t meet
Life insurance policies that accelerate death
the most current EPA standards. You must take
benefits generally don’t qualify.
the noncertified wood stove to a site that the Idaho
If you claimed a deduction for long-term care Division of Environmental Quality (DEQ) authorizes
insurance on your federal Form 1040 or 1040-SR, within 30 days from the date of purchasing the
Schedule A as an itemized deduction, calculate the qualifying device. The DEQ will give you a receipt to
long-term care insurance allowed as a deduction by verify it received and destroyed the noncertified wood
using the worksheet on the previous page. stove.
Column B: You’ll enter the amount from line 5 below. You must install the natural gas or propane heating
unit or the EPA-certified wood stove or pellet stove the
1. Total Idaho income from Form 43,
same tax year that you surrender the nonqualifying
line 20 .....................................................
wood stove to the DEQ.
2. Total income from federal Form 1040 or
1040-SR, line 9 ....................................... Lines 20a – 20d
3. Divide line 1 by line 2. Complete the lines that apply to the year you acquired
(Can’t exceed 100%) .............................. % the device. For example, if you acquired the device
4. Enter the amount from Form 39NR, in 2021, complete line 20d. Enter the device type and
line 19, Column A ................................... total cost. Multiply the total cost by the appropriate
5. Allowable Idaho deduction. Multiply line percentage. Line 20e can’t be more than $5,000.
4 by line 3 ...............................................
Line 22 Idaho Qualified Retirement Benefits
Line 20 Alternative Energy Device Deduction Deduction
Columns A and B: If you install an alternative You might 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, Part One – Age, Disability, and Marital/Filing Status
remodel, install, or acquire the device, but not more The recipients must be at least age 65 or be classified
than $5,000. as disabled and be at least age 62.
In the three years after installation, you can deduct The following individuals are classified as disabled:
20% of these costs per year, but not more than
• An individual recognized as disabled by the
$5,000 in any year.
Social Security Administration, the Railroad
Qualifying devices include: Retirement Board, or the Office of Management
and Budget
• A veteran of a U.S. war with a service-connected

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Form 39NR — Instructions 2024 (continued)

disability rating of 10% or more Retirement Fund.
• A veteran of a U.S. war with a If you received a 1099R and your account
nonservice-connected disability pension number includes the FRF (Firemen’s
• A person who has a physician-certified Retirement Fund) designation, you can include
permanent disability with no expectation of those benefits in your deduction calculation.
improvement Benefits paid out of the PERSI Base Plan don’t
qualify for the deduction.
If you’re married, you can’t claim this deduction if
you file separately. • Police Officers of an Idaho City: Retirement
benefits paid from the Policemen’s Retirement
If you’re an unremarried widow or widower of a Fund that no longer admits new members and,
pensioner and receive qualifying survivor benefits, on January 1, 2012, that an Idaho city or PERSI
you might be eligible to claim the retirement administered. Also, benefits that PERSI paid
benefit deduction if you meet the age/disability relating to Idaho police officer employment not
requirements. included in the federal Social Security retirement
system. For example, benefits paid out of the
Part Two – Qualified Retirement Benefits city police retirement funds for the cities of Coeur
The recipients must meet the requirements in d’Alene, Lewiston, and Pocatello might qualify
Part One, and their qualified retirement benefits for the deduction. Similarly, benefits that PERSI
must be one of the following: paid relating to the old Idaho Falls Policemen’s
• Civil Service Employees: Retirement annuities Retirement Fund might qualify for the deduction.
paid by the U.S. Civil Service Retirement If you received a 1099R and your account
System (CSRS), the Foreign Service number includes the IFP (Idaho Falls Police)
Retirement and Disability System (FSRDS), or designation, you can include those benefits in
the offset programs of these two systems. your deduction calculation. Benefits paid out
To qualify for the deduction, the employee of the PERSI Base Plan don’t qualify for the
must have established eligibility before deduction.
1984. • Service Members: Retirement benefits that the
Retirement annuities paid to a retired United States paid to a retired member of the
federal employee under the Federal U.S. military.
Employees Retirement System (FERS) Disability pension that the federal Railroad
don’t qualify for the deduction. Retirement Act paid might not be included on your
You can tell if your benefits are paid under the Form RRB-1099 or RRB-1099-R, if you’re under the
CSRS or FERS by looking at the first digit of minimum retirement age. Instead it might be included
the account number on your CSA-1099, if you on Form 1040 or 1040-SR, line 1 as wages.
received one. The maximum amounts you can deduct for 2024 are:
If the first digit is 0, 1, 2, 3, or 4, the
Married filing jointly:
benefits are paid out of CSRS.
• Recipient age 65 or older ......................... $68,796
If the first digit is 7 or 9, the benefits are • Recipient age 62 or older and disabled ..... $68,796
paid out of FERS and don’t qualify.
Single:
If the first digit is 8, look at your Notice • Age 65 or older ........................................ $45,864
of Annuity Adjustment from the Office of • Age 62 or older and disabled ................... $45,864
Personnel Management. The notice shows
how much of your benefits are paid from The retirement benefits you and your spouse
CSRS and how much are paid from FERS. received under the federal Social Security Act and the
Only the portion paid from CSRS qualifies federal Railroad Retirement Act further reduce these
for this deduction. maximum amounts.
• Idaho Firefighters: Retirement benefits paid Include with your return Form 1099s for all qualified
by the Public Employee Retirement System retirement benefits claimed.
of Idaho (PERSI) relating to the Firemen’s Enter $68,796 or $45,864, whichever
Line 22a.

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Form 39NR — Instructions 2024 (continued)

applies to your filing status. Note: You can only take gains or losses from the sale or exchange
one deduction, even though you and your spouse of the property using the Idaho depreciation
receive more than one annuity. amounts.
Line 22b. Enter the amount of retirement benefits • If the federal depreciation (including gains and
you and your spouse received under the Federal losses) is less than the Idaho depreciation
Railroad Retirement Act. (including gains and losses), include the
difference on this line; otherwise, enter the
On this line, include all of these: difference on Part A, line 3.
• The amount from federal Form RRB-1099, Box
Include the federal Form 4562s or detailed
5. This is the net Social Security equivalent
calculations for the depreciation and gains and losses.
benefit.
Don’t enter any amounts for property acquired
• The amount from federal Form RRB-1099-R,
during 2008 and 2009.
Box 7 (“total gross paid”), minus any amount in
Box 8 (repayments). Column A: If the federal depreciation (including gains
• Any railroad retirement disability benefit and losses) is less than the depreciation (including
included as wages on federal Form 1040 or gains and losses) calculated without the bonus
1040-SR, line 1. depreciation, include the difference on this line.
Line 22c. Enter the amount of retirement benefits If you’re a shareholder in an S corporation or a partner
you and your spouse received under the Federal in a partnership that has Idaho-source income, include
Social Security Act. This is on your Form SSA-1099, your distributive share of bonus depreciation from
Box 5. If you or your spouse received Canadian Form ID K-1, Part IV, Column A, line 27.
Social Security benefits that you included in your Column B: If the federal depreciation (including
federal taxable income, also include those amounts. gains and losses) is less than the Idaho depreciation
Line 22e. Enter the amount of qualified retirement (including Idaho gains and losses), include the
benefits included on Form 43, line 28, Column A. difference on this line.
Line 22g. Enter the amount of qualified retirement Enter on this line your apportioned share of bonus
benefits included in Idaho gross income. You must depreciation from Form ID K-1, Part IV, Column B,
have included this amount on Form 43, line 28, line 27. The amount must be included as part of
Column B. Form 43, line 27, Idaho Adjusted Gross Income.

Line 22h. Divide line 22g, Column B, by line 22e, Line 25 First-time Home Buyer Savings Account
Column A. Round the percentage to the nearest Contributions and Interest
whole number. For example, you’d enter 45.49% as Nonresidents don’t qualify for this deduction.
45%. You’d enter 45.50% as 46%. You can contribute up to $15,000 ($30,000 if married
Line 23 Nonresident Military Pay filing a joint return) to a first-time home buyer savings
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 a
purposes for property acquired before 2008 or after fiduciary. As the account holder, you use the account
2009: to pay for, or receive reimbursement for, eligible costs
• Complete a separate federal Form 4562 or in connection with your qualified home purchase.
detailed calculation for Idaho depreciation Include interest earned on the account on line 25 but
purposes as if you hadn’t claimed the special only if included on Form 43, line 8. Interest earned
depreciation allowance. on the account is tax deferred if you use the funds
• Calculate the Idaho adjusted basis and any for a qualified home purchase. Enter the name of
the financial institution and your account number in

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Form 39NR — Instructions 2024 (continued)

the spaces provided. Add your contributions to the were living in Idaho
interest earned on the account, and enter the total on • Income from a business or profession earned in
this line. another state that has an income tax, while you
Check the box to attest that you’re a first-time home were a resident of Idaho
buyer. A first-time home buyer means an individual
Line 1. Enter your Idaho adjusted income from
who is all of these:
Form 43, line 31, Column B, if you reported the
• Resides in Idaho double-taxed income on an individual income tax
• Has filed an Idaho income tax return for the return in the other state. If the double-taxed income
most recent tax year was reported to the other state and taxed as part of
• Doesn’t own, either individually or jointly, a an S corporation or partnership composite or group
single-family or multi-family residence return, enter your federal adjusted gross income
from Form 43, line 28, Column A.
• Has never owned or purchased, either
individually or jointly, a single-family residence Line 2. Enter the total portion of federal adjusted
in any location gross income derived in the other state modified
to reflect Idaho additions and subtractions. In
Line 26 Other Subtractions
calculating the income derived in the other state,
Columns A and B: Identify any other subtraction you must reverse any adjustments to federal taxable
you’re eligible for, and claim the amount on this line. income that the other state allows but Idaho doesn’t.
On this line in the applicable column, include Enter your adjusted gross income from the other state
interest from Idaho Build America Bonds on restated to a basis comparable to Idaho adjusted
Form 43, line 28, Columns A and B. Don’t include income. For example, if the other state taxes interest
on this line any interest from non-Idaho Build received from U.S. obligations, deduct this amount
America Bonds. from the other state’s adjusted gross income. Idaho
Don’t include other subtractions from Form ID K-1, doesn’t tax this interest.
Part IV, line 28 on this line. Include those other If your income derived in the other state includes
subtractions on line 15. income from an S corporation, partnership, trust, or
Don’t include foreign taxes as a subtraction, since estate, enter your share of the entity’s taxable income
they’re claimed as part of the Idaho itemized correctly reported to the other state plus any other
deduction if allowed. See the instructions for Idaho adjusted gross income from sources in the other
Itemized or Standard Deductions. state.
Part C — Credit for Income Tax that Line 3. Enter the amount of income that’s taxed twice.
Income is considered to be double taxed only if both
Part-year Residents Paid to Other States
Idaho and another state taxed it.
When both Idaho and another state tax the same Line 4. Enter the tax shown on Form 43, line 42.
income, you might qualify for a credit for tax paid
to the other state. Use this section to calculate the Line 5. Divide line 3 by line 1. Round to four digits
credit. You must include a copy of the other state’s to the right of the decimal point. For example, you’d
income tax return and Form 39NR. If the credit round .66666 to .6667 and enter it as 66.67%.
applies to more than one state, use a separate Line 7. Enter the other state’s tax due from its tax
Form 39NR for each state. table or rate schedule minus its income tax credits.
You might qualify for a credit for tax that a pass- Don’t subtract state and local tax (SALT) workaround
through entity (PTE) paid to another state on payments or credits. If your income derived in the
your behalf. The PTE should report that payment other state was reported on a composite or group
information to you. Include a copy of Form ID K-1. return that an S corporation or partnership filed,
enter your proportionate share of the tax that the
Examples of income that both Idaho and another
S corporation or partnership paid, minus your
state might tax include:
proportionate share of the income tax credits. Income
• Wages earned in another state that has an tax credits are those credits that relate to income tax
income tax, such as Oregon or Utah, while you excluding SALT workaround payments or credits. An

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Form 39NR — Instructions 2024 (continued)

example of a credit that isn’t an income tax credit is a If your income derived in the other state includes
special fuels or gasoline tax credit. income from an S corporation, partnership, trust,
or estate, enter your share of the entity’s taxable
Line 8. Divide line 3 by line 2. Round to four digits
income correctly reported to the other state plus
to the right of the decimal point. For example, you’d
any other Idaho adjusted gross income from
round .66666 to .6667 and enter it as 66.67%.
sources in the other state.
Line 10. Your allowable credit for income tax paid to
Line 3. Enter your Idaho adjusted income from
other states is the smaller of line 6 or 9. Enter this
Form 43, line 31, Column B, if you reported the
amount on Form 43, line 43. This credit can’t exceed
double-taxed income on an individual income tax
the Idaho tax due on Form 43, line 42.
return in the other state. However, if the double-taxed
income was reported to the other state and taxed
Part D — Credit for Income Tax That Idaho
as part of an S corporation or partnership composite
Residents on Active Military Duty Paid to or group return, enter your federal adjusted gross
Other States income from Form 43, line 28, Column A.
When both Idaho and another state tax the same Divide line 2 by line 3. Round to four digits
Line 4.
income, you might be eligible for a credit for tax paid to the right of the decimal point. For example, you’d
to the other state. round .66666 to .6667 and enter it as 66.67%.
Use this section to calculate the credit. You must
include a complete copy of the other state’s income Line 6. Enter the other state’s tax due from its tax
tax return and Idaho Form 39NR with your income table or rate schedule minus its income tax credits. If
tax return. If your S corporation or partnership paid your income derived in the other state was reported on
income tax to another state on your behalf, include a composite or group return that an S corporation or
a copy of Form ID K-1 or the schedule you received partnership filed, enter your proportionate share of the
from that S corporation or partnership. If credit tax the S corporation or partnership paid minus your
applies to more than one state, use a separate proportionate share of the income tax credits. Income
Form 39NR for each state. tax credits relate specifically to income tax. Don’t
include other credits, such as a special fuels credit or
Examples of income that both Idaho and another gasoline tax credit.
state might tax include:
• Wages earned in another state that has an Line 7. Your allowable credit for income tax paid to
income tax, such as Oregon or Utah, while you other states is the smaller of lines 5 or 6. Enter this
were living in Idaho amount on Form 43, line 43.

• Income from a business or profession earned Part E — Credits for Idaho Educational
in another state that has an income tax, while Entity and Idaho Youth and Rehabilitation
you were living in Idaho Facility Contributions, and Live Organ
Line 1. Enter the tax shown on Form 43, line 42. Donation Expenses
Line 2. Enter the total portion of federal adjusted Line 1 Credit for Idaho Educational Entity
gross income derived in the other state, modified Contributions
to reflect Idaho additions and subtractions. In If you donated cash to qualified educational entities,
calculating the income derived in the other state, you can claim a tax credit. Add any amounts from
you must reverse any adjustments to federal Form ID K-1, Part VIII, line 50 to your donation
taxable income that the other state allows but Idaho amount. Donation of goods or services don’t qualify for
doesn’t. this credit.
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

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                                                           Form 39NR — Instructions    2024    (continued)         

If you have credit from an ABE (Form ID K-1, Part XI,      To claim the credit, you must donate one or more of 
line 59), you can add that to the amount calculated        these:
above (if any). If you’re including an ABE credit, your    •  Human bone marrow
total credit is limited to the smaller of either of these: 
                                                           •  Any part of an:
•    50% of the tax on Form 43, line 42                        Intestine
•  $500 ($1,000 on a joint return)                               Kidney
See page 38 for the list of qualified educational              Liver
entities.                                                      Lung
Line 2 Credit for Idaho Youth and Rehabilitation               Pancreas
Facility Contributions
                                                           Qualified expenses are those that the taxpayer or 
You can claim this credit if you donated cash or           dependent incurs for travel, lodging, or lost wages and 
goods to any of the following:                             aren’t reimbursed to the taxpayer. The expenses must 
•    Qualified center for independent living               be directly related to the taxpayer’s or dependent’s live 
•  Youth or rehabilitation facility or its foundation      organ donation.
•    Nonprofit substance abuse center that the Idaho 
                                                           Part F — Maintaining a Home for a Family 
     Department of Health and Welfare licenses
                                                           Member Age 65 or Older or a Family 
Add any amounts from Form ID K-1, Part VIII, line 51 
                                                           Member with a Developmental Disability
to your donation amount.
                                                           Only residents, including Idaho residents on active 
The credit is limited to the smallest of:
                                                           military duty outside Idaho, can claim this credit. 
•  One-half of the amount donated
                                                           If you didn’t claim the $1,000 deduction on Part B, 
•    20% of the tax on Form 43, line 42
                                                           line 11, you can claim a $100 credit for each family 
•  $100 ($200 on a joint return)                           member who’s age 65 of older (not including yourself 
•    The tax on Form 43, line 42 minus the                 or your spouse) for whom you do both of these:
     amounts on Form 43, line 43, Form 39NR, Part          •  Maintain a household for
     E, line 1 and Form 44, Part I, line 1
                                                           •  Provide more than one-half of the family 
If you have credit from an ABE (Form ID K-1,                 member’s support for the year
Part XI, line 61), you can add that to the amount 
                                                           If you maintained the home for the family member for 
calculated above (if any). If you’re including an ABE 
                                                           less than a full year, you can take the credit at the rate 
credit, your total credit is limited to the smaller of:
                                                           of $8.33 for each month you maintained the home.
•    20% of the tax on Form 43, line 42
                                                           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 
See page 38 for the list of qualified youth or             Form 39NR.
rehabilitation facilities and their foundations.           Lines 1 and 2. Answer the two questions. If you 
Line 3 Credit for Live Organ Donation Expenses             answer yes to either question, you qualify.
A living taxpayer who donates (or whose dependent 
donates) a qualified organ that’s transplanted into        Line 3. Enter this information for the family member 
                                                           whose home you maintained and for whom you 
another individual can claim a credit for expenses 
                                                           provided more than one-half of their support:
related to the donation.
                                                           • Their name
The credit can’t be more than the taxpayer’s tax 
liability and is limited to the smaller of:                • Their Social Security number
•    The amount of live organ donation expenses            • Their relationship to you
     the taxpayer paid during the tax year                 If the claim is for a family member with a 
•  $5,000                                                  developmental disability, check the box.

You can carry over any unused credit for five years.       Line 4. Enter the total on Form 43, line 64.

EIN00046  08-19-2024                                                                                   Page 52 of 52

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