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Don’t Staple 8737

Form 40 2024
Individual Income Tax Return
Amended Return? Check the box. ▪ State Use Only
See page 7 of the instructions for the reasons
to amend, and enter the number that applies. ▪

For calendar year 2024 or fiscal year beginning , ending
Your first name and initial Your last name Your Social Security number (SSN) Deceased
in 2024
Spouse’s first name and initial Spouse’s last name Spouse’s Social Security number (SSN) Deceased
in 2024
Current mailing address Forms and instructions available at
tax.idaho.gov/IITforms
City State ZIP Code Foreign country (if not U.S.)
Please Print or Type
Filing Status. Check only one box. If married filing jointly or separately, enter spouse’s name and Social Security number above.
1. Single 2. Married filing 3. Married filing 4. Head of 5. Qualifying surviving spouse
jointly separately household with qualifying dependents
Household. See instructions, page 7. If someone can claim you as a dependent, leave line 6a blank. Enter “1” on lines 6a and 6b, if they apply.
6a. Yourself 6b. Spouse 6c. Dependents 6d. Total household
List your dependents below. If you have more than four dependents, continue on Form 39R. Enter total number on line 6c.
Dependent’s birthdate
Dependent’s first name Dependent’s last name Dependent’s SSN (mm/dd/yyyy)

Income. See instructions, page 7.
7. Enter your federal adjusted gross income from federal Form 1040 or 1040-SR, line 11.
Include a complete copy of your federal return ................................................................................ ▪ 7 00
8. Additions from Form 39R, Part A, line 7. Include Form 39R ................................................................. 8 00
9. Total. Add lines 7 and 8 ......................................................................................................................... 9 00
10. Subtractions from Form 39R, Part B, line 24. Include Form 39R .......................................................... 10 00
Don’t Staple 11. Total Adjusted Income. Subtract line 10 from line 9 ........................................................................... ▪ 11 00
Tax Calculation. See instructions, page 8.
Standard
Deduction a. If age 65 or older ............................... ▪ Yourself ▪ Spouse
for Most
People 12. Check b. If blind ................................................ ▪ Yourself ▪ Spouse
Single or c. If your parent or someone else can claim you as a
Married Filing dependent, check here and enter zero on line 43 ....... ▪
Separately:
$14,600
13. Itemized deductions. Include federal Schedule A. Federal limits apply ........................... ▪ 13 00
Head of
Household: 14. State and local income or general sales taxes included on federal Schedule A .............. ▪ 14 00
$21,900
15. Subtract line 14 from line 13. If you don’t use federal Schedule A, enter zero ................. 15 00
Married Filing 16. Standard deduction. See instructions, page 8, to determine amount if not standard ....... ▪ 16 00
Jointly or
Qualifying 17. Subtract the larger of line 15 or 16 from line 11. If less than zero, enter zero ................. 17 00
Surviving
Spouse: 18. Qualified business income deduction. If less than zero, enter zero ................................. ▪ 18 00
$29,200 19. Idaho taxable income. Subtract line 18 from line 17. If less than zero, enter zero ........... ▪ 19 00
20. Tax from worksheet. See instructions, page 9 ................................................................. ▪ 20 00
Continue to page 2.
Return and payment - Mail to: Idaho State Tax Commission, PO Box 83784, Boise, ID 83707-3784
Return only - Mail to: Idaho State Tax Commission, PO Box 56, Boise, ID 83756-0056
Include a complete copy of your federal return.
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Form 40 2024 (continued)
21. Tax amount from line 20 ........................................................................................................................ 21 00
Credits. Limits apply. See instructions, page 9.
22. Income tax paid to other states. Include Form 39R and a copy of other states’ returns .... ▪ 22 00
23. Total credits from Form 39R, Part D, line 4. Include Form 39R ................................. 23 00
24. Total business income tax credits from Form 44, Part I, line 10. Include Form 44 .... 24 00
25. Idaho Child Tax Credit. Calculated amount from worksheet on page 10 ................... ▪ 25 00
26. Total Credits. Add lines 22 through 25 ................................................................................................. 26 00
27. Subtract line 26 from line 21. If line 26 is more than line 21, enter zero ................................................ 27 00
Other Taxes. See instructions, page 10.
28. Fuels use tax due. Include Form 75 ...................................................................................................... 28 00
29. Sales/use tax due on untaxed purchases (online, mail order, and other) ...................................... ▪ 29 00
30. Total tax from recapture of income tax credits from Form 44, Part II, line 6. Include Form 44 ............. 30 00
31. Tax from recapture of qualified investment exemption (QIE). Include Form 49ER ............................... ▪ 31 00
32. Permanent building fund tax.
Check the box if you received Idaho public assistance payments for 2024 .................................. ▪ 32 10 00
33. Total Tax. Add lines 27 through 32 ....................................................................................................... ▪ 33 00
Donations. See instructions, page 10. I want to donate to:
34. Idaho Nongame Wildlife Fund ......... ▪ 35. Idaho Children’s Trust Fund ......... ▪
36. Special Olympics Idaho ................... ▪ 37. Idaho Guard & Reserve Family .... ▪
38. American Red Cross of Idaho Fund ▪ 39. Veterans Support Fund ................ ▪
40. Idaho Food Bank Fund .................... ▪ 41. Opportunity Scholarship Program ▪
42. Total Tax Plus Donations. Add lines 33 through 41............................................................................. 42 00
Payments and Other Credits.
43. Grocery Credit. Calculated amount from worksheet on page 11 .................................. ▪
To receive your grocery credit, enter the calculated amount on line 43 ............................................ ▪ 43 00
To donate your grocery credit to the Cooperative Welfare Fund, check the box and enter zero on line 43 ▪
44. Maintaining a home for family member age 65 or older or developmentally disabled. Include Form 39R ... ▪ 44 00
45. Specia fuelsl tax refund Gasoline tax refund Include Form 75 ..... 45 00
46. Idaho income tax withheld. Include Form W-2s and any 1099s that show Idaho withholding ............... ▪ 46 00
47. 2024 Form 51 estimated payments and amount applied from 2023 return ........................................... ▪ 47 00
48. Paid by entity ▪ Withheld ▪ ABE ▪ See instructions ....... 48 00
49. Tax Reimbursement Incentive credit ▪ Claim of Right credit ▪ See instructions ... 49 00
50. Total Payments and Other Credits. Add lines 43 through 49 ............................................................. 50 00
Tax Due or Refund. See instructions, page 12.
51. Tax Due. If line 42 is more than line 50, subtract line 50 from line 42 ........................................... ▪ 51 00
52. Penalty ▪ Interest from the due date ▪ Enter total ............................. 52 00
Check box if penalty is due to an unqualified withdrawal from an Idaho medical savings account ▪
53. Nonrefundable credit from a prior year return. See Form 44 instructions ..................................................... ▪ 53 00
54. Total Due. Add lines 51 and 52, then subtract line 53 ................................................................................. ▪ 54 00
55. Overpaid. If line 42 is less than line 50, subtract lines 42 and 52 from line 50 ............................................. ▪ 55 00
56. Refund ........... ▪ Apply to 2025 .......... ▪

57. Direct Deposit. See instructions, page 13. ▪ Check if final deposit destination is outside the U.S. ▪ Checking
Type of
▪ Routing No. ▪ Account No. Account: ▪ Savings
Amended Return Only. Complete this section to determine your tax due or refund. See instructions.
58. Total due (line 54) or overpaid (line 55) on this return ........................................................................... 58 00
59. Refund from original return plus additional refunds ....................................................................................... ▪ 59 00
60. Tax paid with original return plus additional tax paid ............................................................................. ▪ 60 00
61. Amended tax due or refund. Add lines 58 and 59 then subtract line 60 ................................................ 61 00
Within 180 days of receiving this return, the Idaho State Tax Commission may discuss this return with the paid preparer identified below.
▪ Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct, and complete. See instructions.
Your signature (required) Spouse’s signature (if a joint return, both must sign) Date
▪ ▪
Sign
Here Paid preparer’s signature Preparer’s EIN, SSN, PTIN Taxpayer’s phone number
▪ ▪
Preparer’s address State ZIP Code Preparer’s phone number

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Form 40 — Instructions 2024
Individual Income Tax Return

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

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

Identification Information Line 6b. Spouse. Enter “1” if you’re filing a joint return.
Enter your name and address in the spaces Enter “1” if your spouse died during 2024 and you’re
provided. filing a joint return.
In the Social Security Number (SSN) field, enter Leave the line blank if someone else claims your
your SSN. If you don’t have an SSN: spouse as a dependent on their return.
• Enter your Individual Tax Identification Number
(ITIN). If you receive an SSN after filing using Line 6c. Dependents. List your dependents. Include
the ITIN, you must provide the SSN to the Tax their SSN and birthdate. If you have more than four
Commission so we can finish processing your dependents, continue on Form 39R, Part F. Enter the
return. total number of dependents on the line.
• If you’ve applied for an ITIN and haven’t If you’re the noncustodial parent of a dependent and
received it from the Internal Revenue Service are claiming them on your return, include federal
(IRS) before you file your Idaho return, enter Form 8332 or a copy of the court order with your
“Form W-7.” Include a copy of your federal return. See irs.gov/pub/irs-pdf/f8332.pdf for more
Form W-7 with this return. When you receive information.
your ITIN, you must provide it to the Tax
Line 6d. Total. Add lines 6a through 6c.
Commission so we can finish processing your
return. Line 7 Federal Adjusted Gross Income
• If you don’t have or aren’t required to have an Enter your federal adjusted gross income from
SSN or ITIN, enter “NRA” (Nonresident Alien). Form 1040 or 1040-SR, line 11.

Be sure that your return and W-2 forms show the Line 11 Total Adjusted Income
correct SSN or ITIN. Errors will delay any refund. If your total adjusted income is negative, see
Form 56 and instructions.
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Form 40 — Instructions 2024 (continued)

Tax Calculation income. Because of this addback, it might be more
Line 12a Age 65 or Older beneficial to itemize for federal purposes but use
The boxes you check here must match your the standard deduction for Idaho.
federal return. If the IRS considers you or your spouse a nonresident
• If you’re 65 or older, check the box for alien and you aren’t from India, your standard
“Yourself.” deduction is zero. If you’re nonresident aliens from
• If you’re filing a joint return and your spouse is India, use the standard deduction for your filing status.
65 or older, check the box for “Spouse.” If line 15 is more than line 16, use your itemized
• If your 65th birthday was on January 1, 2025, deductions on line 15. If line 16 is more than line 15,
you may consider yourself 65 on December 31, use your standard deduction on line 16.
2024.
Itemized Deductions
Line 12b Blind If you use federal Schedule A to itemize, follow
The boxes you check here must match your these instructions for line 14.
federal return.
If federal Schedule A, line 5d, is:
• Check the box for “Yourself” if you’re blind.
• $10,000 or less ($5,000 if married filing
• If you’re filing a joint return and your spouse is
separately), enter the amount from federal
blind, check the box for “Spouse.”
Schedule A, line 5a.
Line 12c Claimed Dependent • More than $10,000 ($5,000 if married filing
Check this box if someone else, such as a parent, separately), subtract lines 5b and 5c from line
can claim you as a dependent. 5e, and enter the amount here. Enter zero for
any result less than zero.
Lines 13 – 16 If you claim the federal
Federal Foreign Tax Credit:
Standard Deduction foreign tax credit, Idaho allows that amount as a
Most people can find their standard deduction by deduction. Idaho doesn’t have a credit that matches
looking at the instructions to the left of Form 40, the federal foreign tax credit.
line 16. Use the Standard Deduction Worksheet
Add the amount you claimed for the federal foreign tax
beginning on this page to calculate your standard
credit to your Idaho itemized deductions.
deduction if either of these is true:
• You check any boxes on lines 12a through 12c. Standard Deduction Worksheet
• Someone can claim you or your spouse, if filing
jointly, as a dependent. 1. Enter the amount shown below for your
filing status:
You can use either your federal itemized deductions
or standard deduction, whichever benefits you • Single or married filing separately,
more. enter $14,600
• Married filing jointly or qualifying
You Must Itemize If: surviving spouse, enter $29,200
• You’re married, filing a separate return (filing • Head of household, enter $21,900 ...
status 3), and your spouse itemizes Can someone else claim you as a
2.
• You had dual status as a nonresident alien for dependent?
part of 2024, and you were a resident alien or No. Enter the amount from line 1
U.S. citizen during the rest of the year. on line 4. Skip line 3.
You don’t have to itemize if you file a joint return Yes. Go to line 3.
with your spouse who was a U.S. citizen or resident 3. Is your earned income* more
at the end of 2024, and you and your spouse agree than $850?
to be taxed on your combined worldwide income. Yes. Add $450 to your earned
Idaho requires you to subtract state income tax, income.
local income tax, or general sales tax on federal Enter the total.
Schedule A from your total itemized amount No. Enter $1,300 ...........................
before you use that amount to reduce your
EIN00046 09-04-2024 Page 8 of 52

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Form 40 — Instructions 2024 (continued)

4. If someone else can claim you as a Credits
dependent, enter the smaller of lines 1 Line 22 Income Tax Paid to Other States
or 3. If born after January 1, 1960, and When both Idaho and another state tax the same
not blind, skip to line 6. income, you might qualify for a credit for tax paid
Otherwise, go to line 5 .......................... to the other state. Use Form 39R to calculate the
5. If born before January 2, 1960, or blind, credit. You must include a copy of the other state’s
multiply the total number of boxes income tax return and Form 39R. If the credit
checked on Form 40, lines 12a and applies to more than one state, use a separate
12b, by $1,550 ($1,950 if single or head Form 39R for each state. See instructions, page 37.
of household) ...................................... You might qualify for a credit for tax that a pass-
through entity (PTE) paid to another state on
6. Add lines 4 and 5. Enter the total here
and on Form 40, line 16 ....................... your behalf. The PTE should report that payment
information to you.
*Earned income includes wages, salaries, tips, Examples of income that both Idaho and another
professional fees, and other compensation received state might tax include:
for personal services you performed. It also • Wages earned in another state that has an
includes any amount received as a scholarship income tax, such as Oregon or Utah, while
that you must include in your income. See Gross you’re living in Idaho.
Income in General Information.
• Income from a business or profession earned
Line 18 Qualified Business Income Deduction in another state that has an income tax while
Enter the amount from federal Form 1040 or you’re a resident of Idaho.
1040-SR, line 13.
Line 23 Total Credits for Charitable Contributions
Line 20 Tax and Live Organ Donations
Enter the Idaho income tax due on this line. You might qualify for a credit if you made a donation to
one of more of these:
If you don’t meet the filing requirement (see page 2)
• Qualified Idaho educational entity.
and are filing only to receive a refund of withheld
taxes, write “NRF” (Not Required to File) on this line. • Center for independent living.
Otherwise, complete the worksheet below to • Youth or rehabilitation facility or its foundation.
calculate the Idaho tax due. • Nonprofit substance abuse center that the Idaho
Department of Health and Welfare licenses.
Worksheet
You might also qualify for a credit if you donated a live
1. Enter the amount of Idaho taxable organ that’s transplanted into another individual.
income from Form 40, line 19 ..............
2. Enter the amount shown below for your Complete Form 39R, Part D and see page 37 for
filing status: specific instructions. Enter the total allowed credit from
Form 39R, Part D, line 4. Include Form 39R with your
• Single or married filing separately,
return.
enter $4,673
• Married filing jointly, head of Line 25 Idaho Child Tax Credit Worksheet
household, or qualifying surviving To qualify for the Idaho Child Tax Credit, the child must
spouse, enter $9,346 ....................... be both of these:
3. Subtract line 2 from line 1. Enter the • Your qualifying child.
subtotal .....................................................
• Age 16 or under as of December 31, 2024.
4. Multiply subtotal by 5.695% ..................... You can’t claim the credit if you don’t have a qualifying
5. Idaho tax. Enter the total here and on child.
Form 40, line 20.
For divorced parents or parents who don’t live
If zero or less, enter zero .........................
together, only one of the parents can claim a qualifying
child. Typically, the custodial parent claims the
qualifying child.

EIN00046 09-04-2024 Page 9 of 52

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Form 40 — Instructions 2024 (continued)

The noncustodial parent can claim the child if either Multiply the total amount of purchases by 6% (.06).
of these is true: • If you don’t have an Idaho seller’s permit: Add
• A court has awarded the right to claim the child this use tax to any use tax you calculated on
for tax purposes to the noncustodial parent. Form 75. Enter the total on this line.
• The custodial parent signs a written declaration • If you have an Idaho seller’s permit: Don’t
that the noncustodial parent can claim the child report the use tax you owe on this line. Report
for the child tax credit. it on your sales and use tax return, along with
The noncustodial parent must include a copy of the the other sales and use taxes you owe.
court order or the written declaration with their income
tax return. Line 30 Total Tax from Recapture of Income Tax
Credits
Note: This credit is limited to your tax liability after If you’ve claimed Idaho tax credits that no longer
any credit for tax paid to other states and credits from qualify, enter the amount from Form 44, Part II, line
Forms 39R and 44. 6 (total tax from recapture of income tax credits).
Include Form 44.
Worksheet
1. Enter the number of your qualifying Line 31 Tax from Recapture of Qualified
children* .............................................. Investment Exemption (QIE)
If you’ve claimed Idaho exemption of property
2. Multiply line 1 by $205 ......................... taxes from property that no longer qualifies, you
3. Enter the amount from Form 40, line 20 must calculate the recapture of the QIE. Include
4. Enter the amount from Form 40, line 22 Form 49ER.
5. Enter the amount from Form 40, line 23
Line 32 Permanent Building Fund (PBF) Tax
6. Enter the amount from Form 40, line 24 You must pay the $10 PBF tax if Idaho requires you to
7. Subtract lines 4 through 6 from line 3. file an Idaho income tax return. See Who Must File on
If less than zero, enter zero ................. page 2.
8. Enter the lesser of lines 2 or 7 here You don’t have to pay the $10 PBF tax if any of these
and on Form 40, line 25 ...................... were true:
• Your gross income was less than the amount
*See federal Form 1040 instructions for more specified for your filing status. Draw a line
information on qualifying children. through the $10 and enter “NRF” (Not Required
to File).
Other Taxes • You were receiving Idaho public assistance
Line 28 Fuels Tax Due payments at the end of the tax year. Check the
You owe fuel tax if you did both of these: box on this line and draw a line through the $10.
• Don’t pay fuels tax on gasoline, aircraft fuel, or Food stamps and WIC payments don’t qualify as
special fuels (diesel, propane, or natural gas) Idaho public assistance.
you buy. • You (or your spouse) are legally blind at the end
• Later use this fuel in licensed vehicles or of the tax year. Draw a line through the $10.
aircraft.
Donations
Add the amounts on Form 75, Section IV, lines 3
and 4, and enter the total. Include Form 75. The donations on lines 34 through 41 are voluntary
and will either reduce your refund or increase your tax
Line 29 Sales/Use Tax Due due. Once you make the donation, you can’t change it.
You owe use tax if you did either of these during You might be able to include these donations as
the year: charitable deductions if you itemize on your 2025
• Bought items without paying Idaho sales tax. income tax return. Contact the agencies listed below if
you have questions about your donations.
• Bought items from an out-of-state seller
(including internet, catalog, radio, and TV If you’re filing an amended return, your donations can’t
purchases) and the seller didn’t collect sales tax. be less than the amounts on the original return.

EIN00046 09-04-2024 Page 10 of 52

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Form 40 — Instructions 2024 (continued)

If you make a donation and owe tax, you must pay Line 40 Idaho Food Bank Fund
the tax at the time of filing. Contributions assist Idaho hunger relief
organizations in meeting the demand for emergency
Line 34 Idaho Nongame Wildlife Fund food for hungry Idaho families, children, and senior
Contributions are used to ensure the conservation citizens. For more information visit the Idaho Food
and management of nongame wildlife, rare plants, Bank Fund website at idahofoodbankfund.org or
and their habitats in Idaho; to promote greater call (208) 336-9643.
awareness of and appreciation for species that
aren’t hunted, fished, or trapped; and to increase Line 41 Opportunity Scholarship Program
opportunities to view and enjoy “watchable” wildlife. Contributions help provide need-based scholarship
For more information visit the Department of Fish funds to Idaho high school graduates who attend
and Game website at idfg.idaho.gov/wildlife/funding approved higher education institutions within Idaho.
or call (208) 334-2920. For more information visit the Idaho Opportunity
Scholarship Program website at boardofed.idaho.
Line 35 Idaho Children’s Trust Fund/Prevent Child gov/scholarships/Idaho-opportunity-scholarship.
Abuse Idaho
Contributions are used to protect our children, Payments and Other Credits
Idaho’s single greatest resource. The Children’s Trust
Line 43 Grocery Credit
supports work in communities throughout Idaho to
This credit applies only to Idaho residents. You can’t
prevent child abuse and neglect before it ever occurs.
claim this credit if someone else, such as a parent,
For more information visit the Idaho Children’s
can claim you as a dependent.
Trust Fund/Prevent Child Abuse Idaho website at
idahochildrenstrustfund.org or call (986) 210-6159. The credit is $120 each for you, your spouse, and your
qualifying dependents. You can claim an additional
Line 36 Special Olympics Idaho $20 if you’re age 65 or older on December 31, 2024.
Contributions provide support for year-round sports You can claim an additional $20 if your spouse is age
training and competition for children and adults 65 or older.
with developmental disabilities in Idaho. For more
When you can’t qualify for the credit
information visit the Special Olympics Idaho website
at specialolympicsidaho.org or call (986) 210-6159. • You, your spouse, and your dependents don’t
qualify for any month or part of a month in
Line 37 Idaho Guard and Reserve Family which your family received assistance from the
Support Fund federal food stamp program.
Contributions are used to assist military reservists • An individual doesn’t qualify for any month or part
and their families to promote the overall readiness of a month that they were incarcerated.
for them to support our state and federal missions.
• An individual doesn’t qualify for any month or part
For more information visit the Idaho Guard and
of a month that they lived illegally in the United
Reserve Family Support Fund, Inc. website
States.
at imd.idaho.gov/igr-family-support or call
(208) 801-4225. Members of the Armed Forces
You can take the grocery credit if you’re a member of
Line 38 American Red Cross of Idaho Fund
the U.S. Armed Forces and you’re domiciled in Idaho.
Contributions prevent and alleviate human
You can’t take the credit if you live in Idaho but you’re
suffering in the face of emergencies. For more
a nonresident under the Servicemembers Civil Relief
information visit the American Red Cross
Act.
website at redcross.org/local/idaho or call
(208) 258-1793. A spouse or dependent of a nonresident military
person stationed in Idaho can be an Idaho resident
Line 39 Veterans Support Fund or part-year resident. The domicile of a dependent
Contributions fund programs that support Idaho child is the same as that of the nonmilitary spouse.
veterans. For more information visit the Idaho
Division of Veterans Services website at veterans.
idaho.gov/pressrelease/idaho-veterans-support-
fundor call (208) 780-1300.

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Form 40 — Instructions 2024 (continued)

Calculating the Grocery Credit Line 44 Maintaining a Home for a Family Member
Complete the worksheet below. Age 65 or Older or a Family Member with a
• To claim your credit: Enter the total next to the Developmental Disability
instructions for line 43 and on line 43. You can claim a tax credit of $100 per person (up to
$300) if both of these are true:
• To donate your credit: See the instructions after
the worksheet on the next page. • You didn’t claim a deduction of $1,000 per
person on Form 39R, Part B, line 15.
Grocery Credit Worksheet • You maintained a household for an immediate
Yourself: family member who either:
1. Number of qualified months ....................... Is age 65 or older ( not including yourself or
2. If 65 or older, multiply line 1 by $11.67 your spouse).
If qualified for the entire year, enter $140 ...... Has a developmental disability (including
If under 65, multiply line 1 by $10. yourself and your spouse).
If qualified for the entire year, enter $120 ......
You can claim this credit even if your gross income is
Spouse (if joint return): less than the filing requirement.
3. Number of qualified months .......................
Line 45 Fuels Tax Refund
4. If 65 or older, multiply line 3 by $11.67 You might be eligible for a refund of Idaho special
If qualified for the entire year, enter $140 ...... fuels tax you paid if both of these are true:
If under 65, multiply line 3 by $10
If qualified for the entire year, enter $120 ...... • You bought special fuels (diesel, propane, or
natural gas) with Idaho tax included.
Resident dependents claimed on line 6:
• You used this fuel for heating or in off-highway
5. Enter $120 for each dependent who qualifies for
the entire year. If a dependent qualifies for only equipment.
part of the year, calculate as follows: Enter the amount from Form 75, Section IV, line 2.
Number of qualified months ____ x $10 Include Form 75. Generally, sellers don’t charge
Number of qualified months ____ x $10 Idaho tax when you buy heating fuel.
Number of qualified months ____ x $10 You might be eligible for a refund of Idaho gasoline
Number of qualified months ____ x $10 tax you paid on gasoline you bought and then used in
unlicensed equipment or auxiliary engines.
If you have more than four dependents, use additional
paper to calculate. Line 46 Idaho Income Tax Withheld
Enter the total amount of Idaho income tax withheld.
Total credit allowed:
Include legible state copies of Form W-2s, 1099s, and
6. Add amounts on lines 2, 4, and 5. Enter other information forms that show Idaho withholding.
total on line 43 ............................................
Don’t claim credit for tax withheld for other states or
Donating Your Grocery Credit federal tax withheld.
You can donate your entire grocery credit to the Don’t include Form W-2s from other tax years or write
Cooperative Welfare Fund. To donate, check the on or change the amounts on your Form W-2s.
box on line 43 and enter zero (0) in the column for
line 43. Once you make the donation, you can’t Line 47 Form 51 Payments
change it on an amended return. Enter the total payments you made with Form 51s
on or before the due date. Include the amount of
Note: If you (or your spouse) are age 65 or older
overpayment applied from your 2023 return, if any.
and qualify for the credit but Idaho doesn’t require
you to file an Idaho income tax return, you can Line 48 Paid by Entity/Withheld/Affected
claim the credit on Form 24. You can get this form Business Entity (ABE)
from any Tax Commission office or our website at Enter the amount from any Form ID K-1s you have.
tax.idaho.gov/IITforms. Form 24 is due by April 15, This is the amount of income tax a pass-through entity
2025. paid or withheld for you as an Idaho resident owner.

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Form 40 — Instructions 2024 (continued)

Also, include the amount of tax the ABE paid on your Electronic payments. There’s no fee to pay by
individual share of ABE income. Include a copy of ACH debit. Our third-party provider charges a
Form ID K-1s with your income tax return. convenience fee when you pay by credit card,
debit card, or e-check. We accept American
Line 49 Tax Reimbursement Incentive Credit Express®, Discover®, MasterCard®, and Visa®.
Enter the total credit allowed from the Idaho For more information, visit our E-Pay page at
Reimbursement Incentive Certificate. Include a copy tax.idaho.gov/epay.
of the certificate with the return.
Check payments. Make your check or money
Claim of Right Credit order payable to the Idaho State Tax Commission.
If you claimed a deduction or credit on your federal Be sure to write your Social Security number on it,
return for claim of right, complete Idaho Worksheet and include it with your return. Don’t staple your
CR to determine which option benefits you most on check to your return or send a check stub.
your Idaho return. See Claim of Right Worksheets
at tax.idaho.gov/taxes/income-tax/individual- Line 56 Refund/Apply to 2025
income/popular-credits-and-deductions/claim- Refund
of-right-income-repayments. Enter the amount of your overpayment from line 55
that you want refunded to you. We don’t issue
Tax Due or Refund refunds of less than $1. You have three years from
Line 52 Interest and Penalty the return’s due date (not including extensions) to
Idaho law provides penalties for not filing tax returns claim a refund.
by the due date, not paying tax due on time, and not We must apply refund money to unpaid Idaho
prepaying enough on extension returns. For more tax liabilities and liabilities owed to some other
information or to calculate a penalty, see our Interest agencies before issuing a refund for anything that
and Penalties page at tax.idaho.gov/penalties. remains. The agency or party seizing the refund
must send you notice of the action. Direct questions
Interest: We charge interest on the amount of tax
about a refund seizure to the agency or party that
due, line 51, from the original due date until paid. The
initiated the claim for seizure.
rate for 2025 is 6%.
Apply to 2025
Idaho Medical Savings Account: If you make an If you’re filing an original return, subtract from line 55
Idaho medical savings account withdrawal that’s the amount you want us to refund to you. We’ll apply
taxable and you’re under age 59 1/2, the withdrawal any difference to your 2025 tax. We won’t refund it.
is subject to penalty. The penalty is 10% of the
amount withdrawn. Check the box and enter the Line 57 Direct Deposit
amount here. Complete this line if you want us to deposit your refund
directly into your bank or Idaho 529 College Savings
Line 53 Nonrefundable Credit From a Prior Year (IDeal) account instead of mailing you a check.
Return If your refund is being forwarded from a U.S. financial
If you were denied a refund from an overpayment of
institution to a financial institution or agency located
tax on a prior year return because of the three-year
outside of the United States, check the box on this
statute of limitations, you might be eligible to take a
line. If after filing your Idaho income tax return you
credit for the amount. See Idaho Form 44 to calculate
become aware that your electronic refund payment will
your credit and include it with your return.
be electronically deposited in a financial institution or
Line 54 Total Due financial agency located outside of the United States,
Enter the amount you owe, including penalty and please notify us at:
interest, on this line. Idaho State Tax Commission
PO Box 56
Don’t send cash. Payments of less than $1 aren’t
Boise ID 83756-0056
required. We charge a $20 fee on all returned
checks. Contact your bank to make sure that it will accept
the deposit and that you have the correct routing and
account numbers.

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Form 40 — Instructions 2024 (continued)

Enter your nine-digit routing number. The routing Line 60 Tax Paid with Original Return Plus
number must begin with 01 through 12 or 21 through Additional Tax Paid
32 for bank accounts. For all IDeal accounts, the Enter the total due paid from previous returns for
routing number is 011001234. this tax year here as a positive amount. (Don’t
include penalty, interest, Form 51 estimated
Enter the account number you want your refund payments, withholding, or unpaid tax.)
deposited into. The account number can be up to
17 characters (both numbers and letters). For IDeal Line 61 Amended Tax Due or Refund
accounts, the account number will be 541 plus the Add lines 58 and 59, then subtract line 60. A positive
11-digit IDeal account number. amount is your amended tax due. A negative amount
Don’t include hyphens, spaces or special symbols. is your amended refund.
Enter the number left to right and leave any unused
boxes blank. Tax Preparer Contact Box
This box applies only if you paid a tax preparer to
complete your return. If you check the box, you’re
authorizing the Tax Commission to discuss your
return with the paid preparer identified on the return.
You’re also authorizing the paid preparer to do both
of these:
• Give the Tax Commission any information that’s
missing from your return.
• Call the Tax Commission for information about
the processing of your return or the status of your
Check the appropriate box for account type. Check refund or payments.
either checking or savings, but not both. For IDeal
accounts, check the box for checking. You’re not authorizing the paid preparer to receive
any refund check, bind you to anything including any
The check example above shows where the banking additional tax liability, or otherwise represent you
information appears. To locate your IDeal account before the Tax Commission.
number, log into your account at www.idsaves.org
or call (866) 433-2533 for assistance. You’re This authorization is valid for up to 180 days from the
responsible for the accuracy of this information. date the Tax Commission receives the return. If you
want the Tax Commission to contact you rather than
Note: An IDeal account has a maximum balance your preparer, leave the box blank.
limit of up to $350,000 for each beneficiary.
If your financial institution rejects your request for Signatures
direct deposit, you’ll receive a check by mail instead. Who must sign the return?
• You
Amended Return Only • Your spouse (if filing a joint return)
Complete lines 58 through 61 only if you’re filing • A paid preparer (if used). Include preparer’s
this return as an amended return. name, address, and identification number.
• An authorized person signing for a deceased
Line 58 Total Due or Overpaid on This Return
individual or an individual unable to sign.
If the total due on line 54 is greater than zero, enter it
Include the authorized person’s relationship to
as a positive amount.
the taxpayer. Write “FILING AS SURVIVING
If line 54 is zero, enter the amount of overpayment SPOUSE” or “UNABLE TO SIGN” in the
from line 55 here as a negative amount. signature space.
• If you sign with an “X”, someone must witness it.
Line 59 Refund from Original Return Plus
Additional Refunds Not signing the return will delay processing.
Enter the total refund amount from previous returns
for this tax year here as a positive amount.

EIN00046 09-04-2024 Page 14 of 52

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