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                         Form 39R                                                                                                              2024
                         Resident Supplemental Schedule 
Names as shown on return                                                                            Social Security number

A. Additions. See instructions, page 27.
1.  Federal net operating loss deduction included on Form 40, line 7 ..........................................                           ▪ 1  00
2.  Capital loss carryover incurred outside Idaho before becoming an Idaho resident .................                                     ▪ 2  00
3.  Interest and dividends from non-Idaho state and local bonds .................................................                         ▪ 3  00
4. Nonqualified withdrawal from an Idaho college savings account ............................................                             ▪ 4  00
5.  Bonus depreciation. Include federal Form 4562s 
   Check the box if you have a current-year loss limitation. See instructions   ▪                    ..................                   ▪ 5  00
6.  Other additions. Include explanation .......................................................................................          ▪ 6  00
7.  Total additions. Add lines 1 through 6. Enter here and on Form 40, line 8 ..............................                              ▪ 7  00
B. Subtractions. See instructions, page 29.
1.  Idaho net operating loss carryover  ▪
   Idaho net operating loss carryback   ▪               Enter total here ..............................                                     1  00
2.  State income tax refund, if included in federal income ............................................................                   ▪ 2  00
3.  Interest from U.S. government obligations ..............................................................................              ▪ 3  00
4. Energy efficiency upgrades  Description                                                           .......................              ▪ 4  00
5.  Alternative energy device deduction 
            Year
            Acquired     Type of Device    Total Cost   Percentage
         a. 2024                           $          X 40%           =                        5a ▪                                00
         b. 2023                           $          X 20%           =                        5b ▪                                00
         c. 2022                           $          X 20%           =                        5c ▪                                00
         d. 2021                           $          X 20%           =                        5d ▪                                00
         e.  Add lines 5a through 5d. Can’t exceed $5,000 ................................................................                ▪ 5e 00
6.  Child/dependent care. Complete worksheet on page 30. Also include federal Form 2441 .....                                             ▪ 6  00
7. Social Security and railroad benefits, if included in federal income ........................................                          ▪ 7  00
8. Retirement benefits deduction. See instructions for qualifications.
         a. If single, enter $45,864 or if married filing jointly, enter $68,796               ▪ 8a                                00
         b. Federal Railroad Retirement benefits received ...........................          ▪ 8b                                00
         c. Social Security benefits received ................................................ ▪ 8c                                00
         d.  Line 8a minus lines 8b and 8c. If less than zero, enter zero .......                8d                                00
         e. Qualifying retirement benefits included in federal income ...........              ▪ 8e                                00
         f.  Enter the smaller of line 8d or 8e here .............................................................................        ▪ 8f 00
9.  Technological equipment donation ..........................................................................................           ▪ 9  00
10.  Idaho capital gains deduction. Include Form CG ....................................................................                  ▪ 10 00
11.  Active-duty military pay earned outside of Idaho .....................................................................               ▪ 11 00
12.  Adoption expenses .................................................................................................................. ▪ 12 00
13.  Idaho medical savings account.  Contributions          Interest
         Financial institution                     Account number                                                                         ▪ 13 00
14.  Idaho college savings program ...............................................................................................        ▪ 14 00
15.  Home for the aged or developmentally disabled. Complete Part E, line 3 .............................                                 ▪ 15 00
16.  Idaho lottery winnings, less than $600 per prize .....................................................................               ▪ 16 00
17.  American Indians: Income you earned on a reservation .........................................................                       ▪ 17 00
EFO00088    08-22-2024                                                                                                                         Page 1 of 2

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

18. Health insurance premiums ..................................................................................................... ▪ 18 00
19. Long-term care insurance premiums ....................................................................................... ▪ 19 00
20. Workers’ compensation insurance premiums............................................................................ ▪ 20 00
21. Bonus depreciation. Include Form 4562s ................................................................................ ▪ 21 00
22. First-time home buyer savings account. Contributions Interest

Financial institution Account number
▪ By checking the box, I attest that I’m a first-time home buyer. See instructions. ▪ 22 00
23. Other subtractions. Include explanation .................................................................................. ▪ 23 00
24. Total subtractions. Add lines 1 through 4, 5e through 7, and 8f through 23.
Enter here and on Form 40, line 10 ........................................................................................ ▪ 24 00
C. Credit for income tax paid to other states. See instructions, page 37.
I’m claiming this credit for taxes paid to: ▪ (State name)

1. Idaho tax, Form 40, line 20. Enter amount here ................................. 1 00
Include a copy of the
2. Federal adjusted gross income earned in other state and both income tax return and
states taxed, adjusted for Idaho modifications. See instructions ........ ▪ 2 00 a separate Form 39R
3. Idaho adjusted income. See instructions ........................................... 3 00 for each state you’re
claiming a credit for.
4. Divide line 2 by line 3. Enter percentage here ................................... 4 %
5. Multiply line 1 by line 4. Enter amount here ............................................................................. 5 00
6. Other state’s tax due minus its income tax credits. See instructions ....................................... ▪ 6 00
7. Enter the smaller of lines 5 or 6 here and on Form 40, line 22 ................................................ ▪ 7 00
D. Credits for contributions to Idaho educational entity and Idaho youth and rehabilitation
facilities, and expenses for live organ donation. See instructions, page 37.
1. Credit for contributions to Idaho educational entities ............................................................... ▪ 1 00
2. Credit for contributions to Idaho youth and rehabilitation facilities .......................................... ▪ 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 40, line 23 ........................ 4 00
E. Maintaining a home for a family member age 65 or older or a family member with a
developmental disability. See instructions, page 39.
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
First Name Last Name Social Security Filing Return Birthdate Developmentally
Number (mm/dd/yyyy) Disabled

4. Total amount claimed ($100 for each qualifying member but not more than $300).
Enter here and on Form 40, line 44 ......................................................................................... 4 00
F. Dependents: (Continued from Form 40, page 1, line 6)
First Name Last Name Social Security Number Birthdate
(mm/dd/yyyy)

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Form 39R — Instructions 2024
Resident Supplemental Schedule

• If you’re filing Form 40, complete this Form 39R. Line 2 Capital Loss Carryover
• If you’re filing Form 43, complete a Form 39NR. If you claimed a capital loss or carryover from
activities that Idaho doesn’t tax or before you
Part A — Additions became an Idaho resident, enter the amount used
in calculating your net capital gain or loss reported
Line 1 Federal Net Operating Loss (NOL) Deduction on your federal Schedule D.
Generally, the amount the IRS allows for a NOL
Use the worksheet below to calculate your Idaho
carryover isn’t the same amount Idaho allows.
capital gain (loss) and capital loss carryover.
Enter any NOL carryover from your federal return.
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 either:
• the (loss) on line 5.
• ($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 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 08-22-2024 Page 27 of 52

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                                                       Form 39R — Instructions    2024    (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 calculation for Idaho depreciation 
more than ($3,000) or ($1,500 for MFS and 
                                                         purposes as if you hadn’t claimed the special 
Single), subtract line 6 from line 5. This is 
                                                         depreciation allowance.
your Idaho capital loss carryover ................
                                                       •  Calculate the Idaho adjusted basis and any 
Keep copies of your Idaho Capital Gain or Loss           gains or losses from the sale or exchange of the 
Adjustment Worksheets for your records.                  property using the Idaho depreciation amounts.
                                                       •  If the federal depreciation (including gains and 
Example: For the current tax year you reported 
                                                         losses) is more than the Idaho depreciation 
capital loss carryovers totaling $40,000 that you 
                                                         (including Idaho gains and losses), include 
incurred before moving to Idaho. You use these to 
                                                         the difference on this line; otherwise, enter the 
offset $26,000 of Idaho capital gains earned in the 
                                                         difference on Part B, line 21.
current year, resulting in a capital loss of $3,000 
allowed on the federal return. For the current         Include on this line your distributive share of bonus 
tax year, you must add back $29,000 on line 2          depreciation from Form ID K-1, Part IV, Column B, 
($26,000 gain offset plus $3,000 loss allowed). You    line 22.
must add back the remainder of the $11,000 loss        Don’t enter any amounts for property acquired during 
carryover in future years, to the extent allowed as a  2008 and 2009.
loss and used to offset gain.
                                                       If you have a current-year loss limitation for the 
Line 3 Non-Idaho State and Local Bond Interest         following:
and Dividends                                          • At Risk (IRC Section 465)
Enter the amount of interest and dividends, minus      • Passive Loss (IRC Section 469)
related expenses, that you received from municipal 
                                                       • Partnership Basis (IRC Section 704(d))
bonds of other state governments, their counties, 
and their cities, or from obligations of any foreign   • Shareholder Basis (IRC Section 1366(d)
country. This isn’t income you report on your federal  Check the box and include Form DBDA.
return.
                                                       Line 6 Other Additions
This includes your distributive share of interest and 
dividends not taxable under the Internal Revenue       Retirement Plan Lump-sum Distributions
Code (IRC) from Form ID K-1, Part IV, Column           Enter the taxable amount of a lump-sum distribution 
B, line 21. Don’t include the interest income from     from a retirement plan reported on federal 
Idaho municipal securities reported on Form ID K-1,    Form 4972. The amount that Idaho taxes includes the 
Part IV, Column B, line 24.                            ordinary income portion and the amount eligible for 
                                                       the federal capital gain election.
Line 4 Idaho College Savings Account 
                                                       Partner and Shareholder Additions
Withdrawal
                                                       Include on this line the additions from Form ID K-1, 
If you made a nonqualified withdrawal from an 
                                                       Part IV, Column B, lines 20 and 23.
Idaho college savings account, enter the amount 
withdrawn less any amounts reported on your            Idaho Medical Savings Account Withdrawals
federal Form 1040 or 1040-SR.                          Idaho taxes withdrawals from an Idaho medical 
                                                       savings account that you don’t use to pay eligible 
Include withdrawals from Idaho college savings 
                                                       medical expenses. Report this amount as an other 
programs you transferred to a qualified program that 
                                                       addition. Eligible medical expenses include medical 
another state operates, or to a qualified Achieving a 
                                                       care, vision care, dental care, medical insurance 
Better Life Experience (ABLE) program.
                                                       premiums, and long-term care expenses.
The amount added back is limited to your 
                                                       A penalty applies to taxable withdrawals you make 
contributions deducted in the year of transfer and the 
                                                       when you’re under age 59 1/2. The penalty is 
previous tax year.
                                                       10% of the amount withdrawn. Report the penalty 

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Form 39R — Instructions 2024 (continued)

on Form 40, line 52, and check the box for an • Federal Financing Bank
unqualified withdrawal. • Federal Homeowners Loan Bank
First-time Home Buyer Savings Account • Federal Intermediate Credit Bank
Withdrawals • Federal Land Bank
Idaho taxes withdrawals from an Idaho first-time • Guam
home buyer savings account that you don’t use to
• Puerto Rico
pay eligible home costs. Report this amount as an
other 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 you incurred from • U.S. Treasury bills and notes
activities that Idaho doesn’t tax or before you • Virgin Islands
became an Idaho resident, enter the amount from
your federal return. Idaho taxes interest income received from the Federal
National Mortgage Association (FNMA) and the
Emergency Rental Assistance Government National Mortgage Association (GNMA).
Include on this line any amounts excluded from
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 U.S.
Part B — Subtractions government obligations. The mutual fund must identify
this amount for it to be deductible.
Line 1 Idaho Net Operating Loss (NOL) Carryover This includes your distributive share from Form ID K-1,
and Carryback Part IV, line 25.
Enter the Idaho NOL carryover. Include Form 56 or
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:
Include Form 56 or a schedule showing the • Have existed, been under construction, or had
application of the loss. a building permit issued on or before January 1,
Enter the total of the NOL carryover and carryback 2002
amounts. • Be your primary residence
Energy efficiency upgrade means an energy
Line 2 State Income Tax Refund
efficiency improvement to your residence’s envelope
If you itemized your deductions on federal
or duct system that meets or exceeds the minimum
Form 1040, enter the amount of all state income tax
value for the improved component established by
refunds and state tax rebates included in income on
the version of the International Energy Conservation
federal Schedule 1, line 1.
Code (IECC) in effect in Idaho during the tax year
Line 3 Interest from U.S. Government Obligations you made the improvement. Contact the Idaho
Idaho doesn’t tax interest income you received Division of Building Safety at dbs.idaho.gov for
from U.S. government obligations. Deduct any U.S. more information.
government interest included in federal adjusted Examples of energy efficiency upgrades include:
gross income, Form 40, line 7. Examples of U.S. • Insulation that’s added to existing insulation.
government obligations include: Insulated siding doesn’t qualify unless the cost
• Banks for Cooperatives of the siding and the insulating material are
• Federal Farm Credit Banks stated separately. The cost of the insulating
material is the only thing that qualifies.

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Form 39R — Instructions 2024 (continued)

• Windows that replace less efficient existing You must install the natural gas or propane heating
windows. unit or the EPA-certified wood stove or pellet stove in
• Storm windows. the same tax year that you surrender the nonqualifying
wood stove to the DEQ.
• Weather stripping and caulking.
• Duct sealing and insulation. Duct sealing Lines 5a – 5d
requires mechanical fastening of joints and Complete the lines that apply to the year you acquired
mastic sealant. the device. For example, if you acquired the device
The amount charged for labor to install the energy in 2020, complete line 5d. Enter the device type and
efficiency upgrades also is deductible. total cost. Multiply the total cost by the appropriate
percentage. Line 5e can’t be more than $5,000.
Enter the energy efficiency upgrade installed in your
Idaho residence. If you have more than one upgrade, Line 6 Child and Dependent Care
enter multiple. Enter the total amount on line 4. If you claimed the federal Credit for Child and
Dependent Care Expenses, you can take an Idaho
Line 5 Alternative Energy Device Deduction deduction for the child care expenses you paid for your
If you install an alternative energy device in your dependents. The Idaho deduction is a different amount
Idaho residence, you can deduct a portion of the 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 deduction. See federal Form 2441 to determine
deduct 40% of the cost to construct, reconstruct, amounts to enter on lines 1 through 6.
remodel, install, or acquire the device, but not more
than $5,000. Worksheet
In the three years after installation, you can deduct 1. Enter the amount of qualified expenses
20% of these costs per year, but not more than you incurred and paid in 2024. Don’t
$5,000 in any year. include amounts paid by your employer
or excluded from taxable income ...........
Qualifying devices include:
2. Enter $12,000 for one or more children
• A system using solar radiation, wind, or or dependents cared for during the year.
geothermal resource primarily to provide
3. Enter excluded benefits from Form
heating or cooling or produce electrical power 2441, Part III ...........................................
or any combination thereof.
4. Subtract line 3 from line 2. If zero or
• A fluid-to-air heat pump operating on a fluid less, stop. You can’t claim the
reservoir that solar radiation or a geothermal deduction ................................................
resource heats. An air-to-air heat pump doesn’t
5. Enter your earned income ......................
qualify unless it uses geothermal resources as
part of the system. 6. If married filing a joint return, enter your
• A natural gas or propane heating unit that spouse’s earned income. All others
enter the amount from line 5 ..................
replaces a noncertified wood stove.
7. Enter the smallest of lines 1, 4, 5, or 6
• An Environmental Protection Agency
here and on Form 39R, Part B, line 6 .....
(EPA)-certified wood stove or pellet stove
meeting the most current industry and state
standards that replaces a noncertified wood Include federal Form 2441, Child and Dependent
stove. Care Expenses, with your return.

A noncertified wood stove is one that doesn’t meet Line 7 Social Security and Railroad Benefits
the most current EPA standards. You must take Deduct the portion of your Social Security benefits,
the noncertified wood stove to a site that the Idaho benefits that the Railroad Retirement Board pays,
Division of Environmental Quality (DEQ) authorizes or Canadian Social Security benefits (OAS, QPP or
within 30 days from the date of purchasing of the CPP) that’s taxable on your federal return.
qualifying device. The DEQ will give you a receipt
to verify it received and destroyed the noncertified
wood stove.

EIN00046 08-22-2024 Page 30 of 52

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Form 39R — Instructions 2024 (continued)

Exempt payments from the Railroad Retirement If you’re married, you can’t claim this deduction if you
Board include: file separately.
• Retirement, supplemental, and disability If you’re an unremarried widow or widower of a
annuities. pensioner and receive qualifying survivor benefits,
• Unemployment and sickness benefits you might be eligible to claim the retirement benefit
deduction if you meet the age/disability requirements.
Enter the taxable amount of:
Part Two – Qualified Retirement Benefits
• Social Security benefits from Form SSA-1099.
The recipients must meet the requirements in
• Social Security equivalent railroad benefits from Part One, and their qualified retirement benefits must
Form RRB-1099 included on your federal Form be one of the following:
1040 or 1040-SR, line 6b.
• Civil Service Employees: Retirement annuities
Don’t enter the amount from Form 1040 or 1040- paid by the U.S. Civil Service Retirement
SR, line 6a. System (CSRS), the Foreign Service
Enter the taxable amount of non-Social Security Retirement and Disability System (FSRDS), or
equivalent railroad benefits from Form RRB-1099R the offset programs of these two systems.
from your federal Form 1040 or 1040-SR, To qualify for the deduction, the employee
line 5b. Don’t enter the amount from Form 1040 or must have established eligibility before
1040-SR, line 5a. 1984.
If subtracting benefits from the Railroad Retirement Retirement annuities paid to a retired
Board, you must include Form RRB-1099 or federal employee under the Federal
RRB-1099-R with your return. Employees Retirement System (FERS)
Disability pension that the federal Railroad don’t qualify for the deduction.
Retirement Act paid might be included as wages on You can tell if your benefits are paid under the
Form 1040 or 1040-SR, line 1 if you’re under the CSRS or FERS by looking at the first digit of
minimum retirement age. the account number on your CSA-1099, if you
received one.

Line 8 Retirement Benefits Deduction for If the first digit is 0, 1, 2, 3, or 4, the benefits
Qualified Retirement Benefits
are paid out of CSRS.
You might be able to deduct some of the qualifying
retirement benefits and annuities you receive. If the first digit is 7 or 9, the benefits are
paid out of FERS and don’t qualify.
The Idaho Retirement Benefits Deduction has a
If the first digit is 8, look at your Notice
two-part qualification. You must qualify for both
of Annuity Adjustment from the Office of
parts to receive this deduction.
Personnel Management. The notice shows
Part One – Age, Disability, and Marital/Filing how much of your benefits are paid from
Status CSRS and how much are paid from FERS.
The recipients must be at least age 65 or be Only the portion paid from CSRS qualifies
classified as disabled and be at least age 62. for this deduction.
The following individuals are classified as disabled: • Idaho Firefighters: Retirement benefits paid by
• An individual recognized as disabled by the Public Employee Retirement System of Idaho
the Social Security Administration, the (PERSI) relating to the Firemen’s Retirement
Railroad Retirement Board, or the Office of Fund. If you received a 1099R and your account
Management and Budget number includes the FRF (Firemen’s Retirement
• A veteran of a U.S. war with a service-connected Fund) designation, your benefits might qualify
disability rating of 10% or more for the deduction. Benefits paid out of the PERSI
Base Plan don’t qualify for the deduction.
• A veteran of a U.S. war with a
nonservice-connected disability pension • Police Officers of an Idaho City: Retirement
benefits paid from the Policemen’s Retirement
• A person who has a physician-certified Fund that no longer admits new members
permanent disability with no expectation of
improvement

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Form 39R — Instructions 2024 (continued)

and, on January 1, 2012, was administered • Any railroad retirement disability benefit
by an Idaho city or PERSI. Also, benefits that included as wages on federal Form 1040 or
PERSI paid relating to Idaho police officer 1040-SR, line 1.
employment not included in the federal Social Enter the amount of retirement benefits you
Line 8c.
Security retirement system. For example, (and your spouse) received under the federal Social
benefits paid out of the city police retirement Security Act, Box 5 of your Form SSA-1099s. If you
funds for the cities of Coeur d’Alene, Lewiston, or your spouse received Canadian Social Security
and Pocatello might qualify for the deduction. benefits that you included in your federal taxable
Similarly, benefits that PERSI paid relating to income, also include those amounts.
the old Idaho Falls Policemen’s Retirement
Fund might qualify for the deduction. If Line 9 Technological Equipment Donation
you received a 1099R and your account Enter the lesser of cost or fair market value of
number includes the IFP (Idaho Falls Police) technological equipment donated to one or more of
designation, your benefits might qualify. these Idaho educational institutions or libraries located
Benefits paid out of the PERSI Base Plan don’t in Idaho:
qualify for the deduction. • Public or nonprofit private elementary or
• Service Members: Retirement benefits that the secondary school
United States paid to a retired member of the • Public or nonprofit private college or university
U.S. military.
• Public library or library district
Disability pension that the federal Railroad
Items that qualify for this deduction are limited
Retirement Act paid might not be included on your
to computers, computer software, and scientific
Form RRB-1099 or RRB-1099-R, if you’re under the
equipment or apparatus manufactured within five
minimum retirement age. Instead it might be included
years of the date of donation. The amount deducted
on Form 1040 or 1040-SR, line 1 as wages.
can’t reduce Idaho taxable income to less than zero.
Line 8a The maximum amounts you can deduct for You can’t carry any unused deduction to another year.
2024 are:
Include your distributive share from the appropriate
Married filing jointly: column of Form ID K-1, Part IV, line 26. The deduction
• Recipient age 65 or older ....................... $68,796 from a pass-through entity can’t be more than the
• Recipient age 62 or older and disabled ... $68,796 amount of pass-through income minus deductions of
Single: the entity making the contribution.
• Age 65 or older ...................................... $45,864
• Age 62 or older and disabled .................. $45,864 Line 10 Idaho Capital Gains Deduction
You might be able to deduct 60% of the capital gain net
The retirement benefits you and your spouse income reported on federal Schedule D from the sale
received under the federal Social Security Act and the of any of the qualified Idaho property described below.
federal Railroad Retirement Act further reduce these
(a) Real property held for at least 12 months, or
maximum amounts.
(b) Tangible personal property used in a
The amount deducted can’t be more than the revenue-producing enterprise and held for at
amount of qualified benefits included in federal least 12 months. A revenue-producing enterprise
income. means:
Line 8b. Enter the amount of retirement benefits • Producing, assembling, fabricating,
you (and your spouse) received under the federal manufacturing, or processing any agricultural,
Railroad Retirement Act. mineral, or manufactured product.
Include all of these on this line: • Storing, warehousing, distributing, or selling
• The net Social Security equivalent benefit at wholesale any products of agriculture,
portion from federal Form RRB-1099, Box 5. mining, or manufacturing.
• The “total gross paid” amount from federal • Feeding livestock at a feedlot.
Form RRB-1099-R, Box 7, minus any • Operating laboratories or other facilities for
repayment from Box 8. scientific, agricultural, or animal husbandry, or
industrial research, development, or testing.

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Form 39R — Instructions 2024 (continued)

(c) Cattle and horses held for at least 24 months and Travel expenses don’t qualify.
other livestock used for breeding held for at least Expenses related to an unsuccessful attempt to
12 months. adopt don’t qualify. If you claim expenses in a year
(d) Timber held for at least 24 months. before you find the adoption won’t succeed, file an
(e) Certain sales of partnership interests. See Idaho amended return to add back any deduction claimed
Code 63-3022H(3)(f) for more information. for the unsuccessful attempt.

Note: Gains from the sale of stocks, goodwill, and Line 13 Idaho Medical Savings Account
other intangibles don’t qualify. Contributions and Interest
Complete Idaho Form CG to calculate your capital You can contribute up to $10,000 ($20,000 if
gains deduction. married filing a joint return) to an Idaho medical
savings account and deduct the contribution. You
Line 11 Active Duty Military Pay Earned can’t deduct:
Outside of Idaho • Reimbursements redeposited into your Idaho
If you’re serving in the U.S. military on active-duty
medical savings account.
that’s continuous and uninterrupted for 120 days,
Idaho doesn’t tax your active-duty military wages for • Amounts deducted on federal Form 1040 or
service outside of Idaho. The continuous 120 days 1040-SR.
don’t have to be in the same tax year. Enter your An Idaho medical savings account is generally
nontaxable military wages. established with a bank, savings and loan, or credit
Don’t include military wages earned while stationed union. You establish the account to pay the eligible
in Idaho. Your W-2 doesn’t show this amount medical expenses for you as the account holder and
separately, and you might have to calculate the your dependents.
amount of income earned outside of Idaho. You On this line include:
should see your unit of assignment or use your • Your qualifying contributions.
orders in making the calculation. Include a copy of
• Interest earned on the account, but only if it’s
your worksheet.
on Form 40, line 7.
National Guard or Reserve pay, including annual
Enter the name of the financial institution and your
training pay, generally doesn’t qualify as active-duty
account number in the spaces provided.
pay unless you’ve been called into full-time duty
for 120 days or more. However, your active-duty Line 14 Idaho College Savings Program
military wages earned outside Idaho qualify for this You can deduct up to $6,000 ($12,000 if married filing
deduction if both of these are true: a joint return) per year in contributions to accounts in
• You’re a commissioned officer of the Public the Idaho College Savings Program (IDeal).
Health Service or of the National Oceanic and
Atmospheric Administration militarized by the Contributions to an out-of-state college savings
President of the United States. program don’t qualify.

• You’re attached to the armed forces. Designate the account owner and beneficiary at the
If this is true, enter your active-duty wages earned time you establish the account. The account owner
outside Idaho on this line. can make withdrawals for a qualified education
expense for the beneficiary as provided in 26
Line 12 Adoption Expenses U.S.C. section 529. Whoever withdraws the money
You can deduct some expenses related to the must report it as income. Find more information at
adoption of a child. idsaves.org or by calling toll free (866) 433-2533.
• You can claim legal and medical expenses up
Line 15
to a maximum of $10,000 per adoption.
You can claim no more than three deductions of
• If you incur expenses in two or more years, $1,000. If you claim this deduction, you can’t claim the
deduct the costs in the year paid until you $100 credit in Part E.
meet the $10,000 limit.

EIN00046 08-22-2024 Page 33 of 52

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                                                        Form 39R — Instructions    2024    (continued)         

Home for the Aged                                       of all the household’s occupants. Social Security 
You can deduct $1,000 for each family member age        benefits aren’t support provided by you but must be 
65 or older (not including yourself or your spouse)     included in the calculation of total support provided. 
for whom you do both of these:                          Some examples of expenses of maintaining a 
•  Maintain a household for.                            household include:
•  Provide more than one-half of that family            •  Property taxes
  member’s support for the year.                        •  Mortgage interest
                                                        •  Rent
Developmentally Disabled
You can deduct $1,000 for each family member            •  Utility charges
who’s developmentally disabled, including yourself      •  Upkeep and repairs
and your spouse, for whom you do both of these:         •  Property insurance
•  Maintain a household for.                            •   Food consumed on the premises
•  Provide more than one-half of this family 
                                                        Line 16 Idaho Lottery Winnings
  member’s support for the year.
                                                        You can deduct Idaho lottery prizes of less than 
Developmental disability means a chronic disability     $600 per prize included in federal adjusted gross 
that meets all of these requirements:                   income on Form 40, line 7. You can’t deduct lottery 
•  It’s attributable to an impairment such as:          prizes from other states.
           An intellectual disability
                                                        Line 17 Income an American Indian Earned on a 
           Cerebral palsy                              Reservation
           Epilepsy                                    You can deduct all your income from working on the 
           Autism                                      reservation only when you meet all these criteria:
           Other condition found to be closely related •  You’re enrolled in a federally recognized tribe.
           to or similar to, one of these impairments   •  You live and work on a reservation.
•  Results in substantial functional limitation in      •   You included the earned income on Form 40, 
  three or more of these areas of life activity:            line 7 of your tax return.
          Self-care                                    You can’t deduct either of these:
           Receptive and expressive language           •   Income earned off a reservation
           Learning                                    •   Income earned on a reservation, if you live off a 
           Mobility                                        reservation
          Self-direction
                                                        Line 18 Health Insurance Premiums
           Capacity for independent living             Deduct premiums you paid for health insurance for 
          Economic self-sufficiency                    yourself, your spouse, and your dependents if those 
• Reflects the need for a combination and               premiums haven’t already been deducted or excluded 
  sequence of special, interdisciplinary, or generic    from your income.
  care, treatment, or other services which are of       If you claimed a deduction for health insurance 
  lifelong or extended duration and individually        premiums on your federal Form 1040 or 1040-SR, 
  planned and coordinated.                              Schedule A, use the worksheet on page 35 to 
If you maintained the home for the family member        calculate the Idaho deduction. The worksheet follows 
for less than a full year, you can take a deduction of  the priority that itemized deductions first apply to 
$83.33 for each month you maintained the home.          health insurance premiums and 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. See the federal Form 1040           You can’t take the deduction for money you take from 
instructions for more information.                      your Idaho medical savings account to pay health 
                                                        insurance premiums. This is because you’ve already 
Maintaining a household means paying more than          deducted health insurance costs, or they’ve already 
one-half of the expenses incurred for the benefit       been accounted for.
EIN00046   08-22-2024                                                                         Page 34 of 52

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Form 39R — Instructions 2024 (continued)

Salary Reduction Plans Group and individual annuities and life insurance
You can’t include premiums paid through a cafeteria policies that directly provide or supplement long-term
plan or other salary-reduction arrangement in the care insurance qualify. This includes a policy that
Idaho deduction for health insurance costs. For provides for payment of benefits based on cognitive
example, health insurance payments deducted from impairment or loss of functional capacity.
your paycheck pretax don’t qualify for the deduction. Qualified long-term care insurance doesn’t include
Business Deductions any insurance policy that’s offered primarily to
You can’t include in this Idaho deduction the premiums provide coverage for any of these:
you already deducted as a business expense. This • Basic Medicare supplement
includes self-employed health insurance premiums
• Basic hospital expense
deducted in arriving at federal adjusted gross income.
• Basic medical surgical expense
Social Security Medicare A, B, and D
• Hospital confinement indemnity
Medicare A
• Major medical expense
• Generally, you can’t deduct the amount paid
for employer-required Social Security Medicare • Disability income or related asset protection
A. This is the amount listed as a deduction on • Accident only
almost every federal Form W-2. • Specified disease or specified accident
• You can deduct premiums for Medicare A if you • Limited benefit health
voluntarily enrolled, or if you aren’t covered
under Social Security. Life insurance policies that accelerate death
benefits generally don’t qualify.
Medicare B and D
• You can deduct the premiums for Medicare B, Worksheet
D, or both if you voluntarily enrolled. This worksheet shows how the federal limitation
affects the amount of health insurance costs
Idaho Standard Deduction deductible for Idaho purposes.
If you use the Idaho standard deduction instead of If you aren’t itemizing deductions for Idaho, skip lines
itemizing your deductions for Idaho purposes, you 1-6 and enter zeros on lines 8, 12, and 13.
don’t have to reduce your health insurance costs by
any amount claimed as a federal itemized deduction. Health Insurance and Long-term Care Insurance
Deduction Limitations
Federal Itemized Deduction Limitations
Reduce the amount of medical expenses allowed 1. Amount claimed for health insurance
as a deduction on federal Form 1040 or 1040-SR, costs on federal Form 1040 or 1040-SR,
Schedule A, by 7.5% of adjusted gross income. Schedule A .............................................
2. Amount claimed for long-term care
Line 19 Long-term Care Insurance Premiums insurance on federal Form 1040 or
You can deduct premiums you paid for qualified 1040-SR, Schedule A ...............................
long-term care insurance that you haven’t otherwise 3. Additional medical expenses claimed
deducted or accounted for. If you claimed a on federal Form 1040 or 1040-SR,
deduction for long-term care insurance on your Schedule A ..............................................
federal Form 1040 or 1040-SR, Schedule A, use the
4. Total medical expenses. Add lines 1,
following worksheet to calculate the long-term care 2, and 3 ...................................................
insurance allowed as an Idaho deduction.
5. Enter 7.5% of federal adjusted gross
Qualified long-term care insurance includes any income ....................................................
insurance policy that provides coverage for at least 6. Medical expense deduction allowed
12 consecutive months for yourself, your spouse, on federal Form 1040 or 1040-SR,
or your dependents for one or more necessary Schedule A. (Subtract line 5 from line 4.
diagnostic, preventive, therapeutic, rehabilitative, If less than zero, enter zero.) .......................
maintenance, or personal care services provided in
a setting other than an acute care unit of a hospital.

EIN00046 08-22-2024 Page 35 of 52

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Form 39R — Instructions 2024 (continued)

Health Insurance losses) is less than the Idaho depreciation
(including gains and losses), include the
7. Enter the total paid for health insurance .....
difference on this line; otherwise, enter the
8. Portion of health insurance deduction difference on Part A, line 5.
allowed on federal Form 1040
or 1040-SR, Schedule A. Enter the Include on this line your distributive share of bonus
lesser of lines 1 or 6 ................................. depreciation from Form ID K-1, Part IV, Column B,
line 27.
9. Enter the total health insurance costs
deducted elsewhere on the federal return .... Don’t enter any amounts for property acquired
10. Idaho health insurance deduction during 2008 and 2009.
allowed. Subtract lines 8 and 9 from line 7.
Line 22 First-time Home Buyer Savings Account
Enter this amount on Form 39R, line 18 ....
You can contribute up to $15,000 ($30,000 if
Long-term Care Insurance married filing a joint return) to a first-time home
11. Enter the total paid for long-term care buyer savings account and deduct the contribution.
insurance ................................................. Deposits into the account can’t exceed $100,000
12. Medical expense deduction not for the lifetime of the account.
allocated to health insurance costs. A first-time home buyer savings account is
Subtract line 1 from line 6. If less than
established in Idaho with a bank, savings and
zero, enter zero .......................................
loan association, credit union, or trust company
13. Portion of long-term care insurance authorized to act as a fiduciary. The account is
deduction allowed on federal Form 1040 established to pay the eligible home costs of
or 1040-SR, Schedule A. Enter the lesser the account holder or to reimburse the account
of lines 2 or 12 ......................................... holder’s eligible home costs in connection with a
14. Enter the total long-term care qualified home purchase.
insurance costs deducted elsewhere
on the federal return ................................ Include interest earned on the account on line 22 but
only if included on Form 40, line 7. Interest earned
15. Long-term care insurance deduction
on the account is tax deferred if the funds are used
allowed. Subtract lines 13 and 14 from line
for a qualified home purchase. Enter the name of the
11. Enter the amount on Form 39R, line 19
financial institution and your account number in the
Line 20 Workers’ Compensation Insurance spaces provided.
Premiums Check the box to attest that you’re a first-time home
A self-employed individual can deduct the actual buyer. A first-time home buyer means an individual
amount paid for workers’ compensation insurance who is all of these:
coverage in Idaho, if the cost isn’t deducted • Resides in Idaho
elsewhere.
• Has filed an Idaho income tax return for the most
Line 21 Bonus Depreciation recent tax year
If you claimed the bonus depreciation for federal • Doesn’t own, either individually or jointly, a
purposes for property acquired before 2008 or after single-family or multi-family residence
2009: • Has never owned or purchased, either individually
• Complete a separate federal Form 4562 or or jointly, a single-family residence in any location
detailed calculation for Idaho depreciation
purposes as if you hadn’t claimed the special Line 23 Other Subtractions
depreciation allowance. Identify any other subtraction you’re eligible for, and
claim the amount on this line.
• Calculate the Idaho adjusted basis and any
gains or losses from the sale or exchange Include:
of the property using the Idaho depreciation • Your distributive share of other subtractions from
amounts. Form ID K-1, Part IV, Column B, line 28
• If the federal depreciation (including gains and • Charitable contributions not allowed on the
federal return because of federal NOL limitations

EIN00046 08-22-2024 Page 36 of 52

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Form 39R — Instructions 2024 (continued)

• Interest from Idaho Build America Bonds included adjusted income. For example, if the other state
in federal adjusted gross income, Form 40, line 7 taxes interest received from U.S. obligations,
• Amounts included in taxable income for funds deduct this amount from the other state’s adjusted
received or loans forgiven according to Public gross income since Idaho doesn’t tax this interest.
Laws 116-136, 116-139, and 116-142 for COVID If your income derived in the other state includes
relief income from an S corporation, partnership, trust,
Don’t include: or estate, enter your share of the entity’s taxable
• Income earned in another state as a subtraction income correctly reported to the other state. Also
include any other Idaho adjusted gross income from
• Foreign taxes as a subtraction, since they’re
sources in the other state.
claimed as part of the Idaho itemized deduction,
if allowable Line 3. Enter your Idaho adjusted income from
• Any interest from non-Idaho Build America Bonds Form 40, line 11, if you reported the double-taxed
income on an individual income tax return in the
See the instructions for Itemized or Standard
other state. However, if the double-taxed income
Deductions.
was reported to the other state and taxed as part of
an S corporation or partnership composite or group
Part C — Credit for Income Tax Paid to
return, enter your federal adjusted income from
Other States
Form 40, line 7.
When both Idaho and another state tax the same
income, you might qualify for a credit for tax paid Line 4. Divide line 2 by line 3. Round to four digits to
to the other state. Use this section to calculate the the right of the decimal point. For example, you’d round
credit. You must include a copy of the other state’s .66666 to .6667 and enter it as 66.67%.

income tax return and Form 39R. If the credit applies Enter the other state’s tax due from its tax
Line 6.
to more than one state, use a separate Form 39R for table or rate schedule minus its income tax credits.
each state. Don’t subtract state and local tax (SALT) workaround
You might qualify for a credit for tax that a payments or credits.
pass-through entity (PTE) paid to another state on
your behalf. The PTE should report that payment If your income derived in the other state was reported
information to you. Include a copy of Form ID K-1. on a composite or group return that an S corporation
Examples of income that both Idaho and another or partnership filed, enter your proportionate share
state might tax include: of the tax that the S corporation or partnership paid,
minus your proportionate share of the income tax
• Wages earned in another state that has an
credits. Income tax credits are those credits that
income tax, such as Oregon or Utah, while
relate to income tax excluding SALT workaround
living in Idaho
payments or credits. An example of a credit that isn’t
• Income from a business or profession earned an income tax credit is a special fuels or gasoline tax
in another state that has an income tax, while credit or refund.
a resident of Idaho
Line 7. Your allowable credit for tax paid to other
Line 1. Enter the tax shown on Form 40, line 20. states is the smaller of lines 5 or 6. Enter this amount
on Form 40, line 22. This credit can’t exceed the Idaho
Line 2. Enter the total portion of federal adjusted
tax due on Form 40, line 21.
gross income derived in the other state, modified
to reflect Idaho additions and subtractions. In
calculating the income derived in the other state,
you must reverse any adjustments to federal
taxable income that the other state allows but Idaho
doesn’t.
Enter your adjusted gross income from the other
state restated to a basis comparable to Idaho

EIN00046 08-22-2024 Page 37 of 52

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                                                          Form 39R — Instructions    2024    (continued)         

Part D — Credits for Idaho Educational                    • Idaho STEM Action Center
Entity and Idaho Youth and Rehabilitation                 •  Medical residency programs or support 
Facility Contributions, and Live Organ                      organizations devoted to training residents in 
Donation Expenses                                           Idaho

Line 1 Credit for Idaho Educational Entity                Line 2 Credit for Idaho Youth and Rehabilitation 
Contributions                                             Facility Contributions
If you donated cash to a qualified educational            You can claim this credit if you donated cash or 
entity, you can claim a tax credit. Donation of goods     goods to any of these:
or services don’t qualify. Include amounts from           • Qualified center for independent living
Form ID K-1, Part VIII, line 50 to calculate the credit 
                                                          •  Youth or rehabilitation facility or its foundation
amount.
                                                          • Nonprofit substance abuse center that the Idaho 
The credit is limited to the smallest of:                   Dept. of Health and Welfare licenses
•  One-half of the amount donated
                                                          Include amounts from Form ID K-1, Part VIII, line 51 
• 50% of the tax on Form 40, line 21                      to calculate the credit amount.
•  $500 ($1,000 on a joint return)                        The credit is limited to the smallest of:
• The tax on Form 40, line 21 less the amount on          •  One-half of the amount donated
  Form 40, line 22
                                                          • 20% of the tax on Form 40, line 21
If you have credit from an ABE (Form ID K-1, 
                                                          •  $100 ($200 on a joint return)
Part XI, line 59), you can add that to the amount 
calculated above (if any). The total credit is limited to • The tax on Form 40, line 21 less the amounts 
the smaller of:                                             on Form 40, line 22; Form 39R, Part D, line 1; 
                                                            and Form 44, Part I, line 1
• 50% of the tax on Form 40, line 21 
                                                          If you have credit from an ABE (Form ID K-1, 
•  $500 ($1,000 on a joint return)                        Part XI, line 61), you can add that to the amount 
A qualified educational entity includes:                  calculated above (if any). The total credit is limited 
• A nonprofit corporation, fund, foundation,              to the smaller of: 
  research park, trust, or association organized          • 20% of the tax on Form 40, line 21
  and operated exclusively for the benefit of Idaho 
                                                          •  $100 ($200 on a joint return).
  colleges and universities
                                                          The qualified youth or rehabilitation facilities and 
• A nonprofit, private, or public Idaho school 
                                                          their foundations are:
  (elementary, secondary, or higher education) 
  or its foundation                                       •  Anchor House, Coeur d’Alene
•  Idaho education public broadcast system                • The Arc, Inc., Boise
  foundations                                             • The Children’s Home Society of Idaho, Inc., 
• The Idaho State Historical Society or its                 Boise
  foundation                                              •  Children’s Village, Inc., Coeur d’Alene
•  An Idaho public library or its foundation              •  Dawn Enterprises, Inc., Blackfoot
•  An Idaho library district or its foundation            • Development Workshop, Inc., Idaho Falls
• An Idaho public or private nonprofit museum             • Gem Youth Services, Inc., Emmett
• The Idaho Commission for Libraries                      •  Hope House, Inc., Nampa
                                                          • Idaho Drug Free Youth, Inc., Coeur d’Alene
• Idaho Commission on Hispanic Affairs
                                                          •  Idaho Elks Rehabilitation Hospital, Inc., Boise
•  Idaho Commission for the Blind and Visually 
  Impaired                                                •  Idaho Youth Ranch
•  Idaho Council on Developmental Disabilities            • Kinderhaven, Sandpoint
                                                          •  Learning Lab, Inc., Boise
• Idaho State Independent Living Council
                                                          • Magic Valley Rehabilitation Services, Inc., 
•  Idaho Council for the Deaf and Hard of Hearing
                                                            Twin Falls

EIN00046 08-22-2024                                                                                 Page 38 of 52

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                                                     Form 39R — Instructions    2024    (continued)         

•  New Day Products, Inc., Pocatello                 Qualified expenses are those that the taxpayer or 
•  Northwest (North Idaho) Children’s Home, Inc.     dependent incurred for travel, lodging, or lost wages 
•  Opportunities Unlimited, Inc., Lewiston           and that aren’t reimbursed to the taxpayer. The 
                                                     expenses must be directly related to the live organ 
• Panhandle Special Needs, Inc., Sandpoint
                                                     donation by the taxpayer or a dependent of the 
• Project P.A.T.C.H., Planned Assistance for         taxpayer.
  Troubled Children
• Shepherd’s Home, Inc., McCall
                                                     Part E — Maintaining a Home for a Family 
• Transitional Employment Services for the 
                                                     Member Age 65 or Older or a Family Member 
  Handicapped, Coeur d’Alene
                                                     with a Developmental Disability
•  Walker Center, Gooding
•  Winchester Occupational Workshop, Winchester      Only residents, including Idaho residents on active 
•  Witco Inc., Caldwell                              military duty outside Idaho, can claim this credit. 
•  Women’s and Children’s Alliance                   If you didn’t claim the $1,000 deduction on Part B, 
The following are the qualified centers for          line 15, you can claim a $100 credit for each family 
independent living:                                  member who’s age 65 or older (not including yourself 
                                                     or your spouse) for whom you do 
•  Disability Action Center Northwest, Moscow and                                    both of these: 
  Coeur d’Alene                                      •  Maintain a household for
•  Living Independence Network Corporation,          •  Provide more than one-half of the family 
  Boise and Twin Falls                                 member’s support for the year
•  Living Independently for Everyone, Inc.,          If you maintained the home for the family member for 
  Blackfoot, Idaho Falls, and Pocatello              less than a full year,  you can take the credit at the rate 
                                                     of $8.33 for each month you maintained the home.
Line 3 Credit for Live Organ Donation Expenses
                                                     You can claim this credit if your gross income is less 
A living taxpayer who donates (or whose dependent 
                                                     than the filing requirement. File Form 40 and include 
donates) a qualified organ that’s transplanted into 
                                                     Form 39R.
another individual can claim a credit for expenses 
related to the donation.                             Lines 1 and 2. Answer the two questions. If you 
                                                     answer yes to either question, you qualify.
The credit can’t be more than the taxpayer’s tax 
liability and is limited to the smaller of:          Line 3. Enter this information for the family member 
• The amount of live-organ donation expenses         whose home you maintained and for whom you 
  the taxpayer paid during the tax year              provided more than one-half of their support.
•  $5,000                                            • Their name
You can carry over any unused credit for five years. • Their Social Security number
To claim the credit, you must donate one or more of  • Their relationship to you
these organs:                                        If the claim is for a family member with a 
•  Human bone marrow                                 developmental disability, check the box.

•  Any part of an:                                      Enter the total on Form 40, line 44.
                                                     Line 4.
           Intestine
          Kidney
           Liver
           Lung
           Pancreas

EIN00046   08-22-2024                                                                           Page 39 of 52

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