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             Don’t Staple                                                                                                     8737

                                                                              Form 43                                 2024
                                                                              Part-year Resident and 
                                                                              Nonresident Income Tax Return
             Amended Return? Check the box.                                                        ▪             State Use Only
             See page 15 of  the instructions for reasons to 
             amend, and enter the number that applies.                                             ▪
             For calendar year 2024 or fiscal year beginning                                                           , ending
                                                 Your first name and initial                     Last name                             Your Social Security number (required)                                        Deceased 
                                                                                                                                                                                                                     in 2024
                                                 Spouse’s first name and initial                 Last name                             Spouse’s Social Security number (required)                                    Deceased 
                                                                                                                                                                                                                     in 2024
                                                 Current mailing address                                                                        Forms and instructions available at 
                                                                                                                                                       tax.idaho.gov
                                                 City                                                      State      ZIP Code         Foreign country (if not U.S.)
                    Please Print or Type
             If the IRS considers you or your spouse a nonresident alien, check here.                                                 ▪
                                                                                                                 Idaho Resident on 
             Residency Status                                                                         Resident   Active Military Duty Nonresident      Part-year Resident                                      Military Nonresident
             Check one for yourself and                                                   Yourself    ▪                   ▪              ▪                ▪                                                      ▪
             one for your spouse, if a                                                             1.            2.                   3.               4.                                                      5.
             joint return.                                                                Spouse      ▪                   ▪              ▪                ▪                                                      ▪
             Enter the full months in                                                                                     Enter your current 
             Idaho this year.                                                   ▪ Yourself         ▪  Spouse              state’s abbreviation.   ▪ Yourself                                                 ▪ Spouse
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
                                                              See instructions, page 16. 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 39NR. Enter total number on line 6c.
                                                                                                                                                                                                          Dependent’s birthdate
                                                                   Dependent’s first name                  Dependent’s last name              Dependent’s SSN                                                  (mm/dd/yyyy)

                                        Household

                                                              See instructions, page 16.                                                                                                                     Idaho Amounts
                                                              7 . Wages, salaries, tips, etc. Include Form W-2s ......................................................................                  ▪ 7                00
                                                              8 . Taxable interest income ........................................................................................................      ▪ 8                00
Don’t Staple                                                  9 . Dividend income ....................................................................................................................  ▪ 9                00
                                                              10 . Alimony received ................................................................................................................... ▪ 10               00
                                                              11 . Business income or (loss). Include federal Schedule C or C-EZ ..........................................                             ▪ 11               00
                                                              12 . Capital gain or (loss). If required, include federal Schedule D ..............................................                       ▪ 12               00
                                                              13 . Other gains or (losses). Include federal Form 4797 ..............................................................                    ▪ 13               00
                                                              14 . IRA distributions (taxable amount) ........................................................................................          ▪ 14               00
                                                 Idaho Income 15 . Pensions and annuities (taxable amount) .............................................................................                ▪ 15               00
                                                              16 . Rents, royalties, partnerships, S corporations, trusts, etc. Include federal Schedule E ........                                     ▪ 16               00
                                                              17 . Farm income or (loss). Include federal Schedule F ...............................................................                    ▪ 17               00
                                                              18 . Unemployment compensation ...............................................................................................            ▪ 18               00
                                                              19 . Other income. Include explanation ........................................................................................           ▪ 19               00
                                                              20 . Total Income. Add lines 7 through 19 ...................................................................................               20               00
                                                                                         Continue to page 2.

             EFO00091                                              09-04-2024                                                         Page 1 of 3

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                                                                                                                                       Form 43     2024     (continued)
                  See instructions, page 17.
                  21. Deductions for IRAs, health savings accounts, and IRC 501(c)(18)(D) retirement plan .......                                           ▪ 21    00
                  22. Moving expenses, alimony paid, and student loan interest ...................................................                          ▪ 22    00
                  23.  Deductions for self-employment tax, health insurance, and qualified retirement plans ........                                        ▪ 23    00
                  24. Penalty on early withdrawal of savings .................................................................................              ▪ 24    00
                  25. Other deductions. See instructions .......................................................................................            ▪ 25    00
Idaho Adjustments 26.  Total Adjustments. Add lines 21 through 25 .......................................................................                     26    00
                  27.  Adjusted Gross Income. Subtract line 26 from line 20 .......................................................                         ▪ 27    00
                                                                                                                           Column A - Federal                 Column B - Idaho
                  28. Enter amount from federal Form 1040, line 11.
                       Enter amount from line 27 in Column B .......................................                     ▪ 28                00                     00
                  29. Additions from Form 39NR, Part A, line 5. 
                       Include Form 39NR .....................................................................             29                00                     00
                  30. Subtractions from Form 39NR, Part B, line 27.
                       Include Form 39NR .....................................................................             30                00                     00
                  31.  Total Adjusted Income. Add lines 28 and 29 minus 
                       line 30 ......................................................................................... ▪ 31                00               ▪     00
Standard 
Deduction                              a. If age 65 or older ...............................        ▪                    Yourself ▪    Spouse
for Most 
People                 32.  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 63 ..                                      ▪
Separately: 
$14,600
 Head of               33.   Itemized deductions. Include federal Schedule A. Federal limits apply ....................                                     ▪ 33    00
Household:             34. State and local income or general sales taxes included on federal Schedule A .......                                             ▪ 34    00
$21,900
                       35.   Subtract line 34 from line 33. If you don’t use federal Schedule A, enter zero .........                                       ▪ 35    00
Married Filing 
Jointly or             36.   Enter the standard deduction for your filing status. See instructions, page 19,                             
Qualifying                   to determine amount if not standard .........................................................................                  ▪ 36    00
Surviving 
Spouse:                37. Enter the larger of line 35 or line 36..........................................................................                   37    00
$29,200
                       38. Idaho percentage. Divide line 31, Column B, by line 31, Column A ..........................                                        38    %
                  39.  Multiply amount on line 37 by the percentage on line 38 and enter the result here ..............                                       39    00
                  40.  Qualified business income deduction. If less than zero, enter zero ......................................                            ▪ 40    00
                  41.  Idaho taxable income. Subtract lines 39 and 40 from line 31, Column B .............................                                  ▪ 41    00
                  42.  Tax from worksheet. See instructions, page 21 ....................................................................                   ▪ 42    00
                  43 . Income tax paid to other states. Include Form 39NR and other states’ returns ....................                                    ▪ 43    00
                  44.  Total credits from Form 39NR, Part E, line 4. Include Form 39NR .......................................                                44    00
                  45 . Total business income tax credits from Form 44, Part I, line 10. Include Form 44 ...............                                       45    00
Credits                                                                                                                                                     ▪ 46    00
                  46.  Idaho Child Tax Credit. Calculated amount from worksheet on page 22                                    ..............................
                  47 . Subtract lines 43 through 46 from line 42. If less than zero, enter zero ...............................                               47    00
                  48 . Fuels use tax due. Include Form 75 ......................................................................................              48    00
                  49 . Sales/use tax due on untaxed purchases (online, mail order, and other) .....................                                         ▪ 49    00
                  50 .  Total tax from recapture of income tax credits from Form 44, Part II, line 6. 
                       Include Form 44 ....................................................................................................................   50    00
                  51 . Tax from recapture of qualified investment exemption (QIE). 
                       Include Form 49ER ...............................................................................................................    ▪ 51    00
Other Taxes       52 . Permanent building fund tax. Some people don’t have to pay this. See instructions.                                                     52    10 00
                       Check the box if you received Idaho public assistance payments for 2024................                         ▪
                  53 . Total Tax. Add lines 47 through 52 .......................................................................................           ▪ 53    00
                                          Continue to page 3.

EFO00091               09-04-2024                                                                                          Page 2 of 3

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Form 43 2024 (continued)
I want to donate to:
54. Idaho Nongame Wildlife Fund ........ 55. Idaho Children’s Trust Fund ...........
▪ ▪
56. Special Olympics Idaho ................. 57. Idaho Guard and Reserve Family ...
▪ ▪
58. American Red Cross of Idaho Fund .. 59. Veterans Support Fund ..................
▪ ▪
Donations 60. Idaho Food Bank Fund ................... 61. Opportunity Scholarship Program .....
▪ ▪
62. Total Tax Plus Donations. See instructions, page 22. Add lines 53 through 61 ................... 62 00
63 . Grocery Credit. Calculated amount from worksheet on page 24 ......... ▪
To receive your grocery credit, enter the calculated amount on line 63 ........................... ▪ 63 00
To donate your grocery credit to the Cooperative Welfare Fund,
check the box and enter zero on line 63 ............................................................... ▪
64 . Maintaining a home for family member age 65 or older or
developmentally disabled. Include Form 39NR ........................................................................ ▪ 64 00
65 .Specia l fuels tax refund Gasoline tax refund Include Form 75 .... 65 00
66 . Idaho income tax withheld. Include Form W-2s and any 1099s that
show Idaho withholding .........................................................................................................
Payments ▪ 66 00
67 . 2024 Form 51 estimated payments and amount applied from 2023 return .......................... ▪ 67 00
68. Paid by entity ▪ Withheld ▪ ABE ▪
See instructions. Include Form ID K-1s ................................................................................ 68 00
69 . Tax Reimbursement Incentive credit ▪ Claim of Right credit ▪
See instructions ......................................................................................................................... 69 00
70 . Total Payments and Other Credits. Add lines 63 through 69 ............................................. 70 00
71. Tax Due. If line 62 is more than line 70, subtract line 70 from line 62 ........................... ▪ 71 00
72. Penalty ▪ Interest from the due date ▪ Enter total ............. 72 00
Check the box if penalty is caused by an unqualified Idaho medical
savings account withdrawal .................................................................................. ▪
Tax Due
73. Nonrefundable credit from a prior year return. See Form 44 instructions ............................. ▪ 73
74. Total Due. Add lines 71 and 72, then subtract line 73.
Pay online or make check payable to the Idaho State Tax Commission .............................. ▪ 74 00
75. Overpaid. If line 62 is less than 70, subtract lines 62 and 72 from line 70 .................................. ▪ 75 00
Refund 76. Refund ............. ▪ Apply to 2025 ........ ▪

77. Direct Deposit. See instructions, page 25. ▪ Check if final deposit destination is outside of the U.S.
▪ Routing No. ▪ Checking
Type of Account:
▪ Account No. ▪ Savings

78 . Total due (line 74) or overpaid (line 75) ................................................................................ 78 00
79 . Refund from original return plus additional refunds ..................................................................... ▪ 79 00
80 . Tax paid with original return plus additional tax paid ............................................................ ▪ 80 00
Amended
81 . Amended tax due or refund. Add lines 78 and 79 then subtract line 80 ............................... 81 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) Taxpayer’s phone number
Sign ▪ ▪
Here Paid preparer’s signature Preparer’s EIN, SSN, or PTIN Preparer’s phone number
▪ ▪
Preparer’s address State ZIP Code Date

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.
EFO00091 09-04-2024 Page 3 of 3

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Form 43 — Instructions
2024
Part-year Resident and Nonresident
Income Tax Return

Instructions are for lines not fully explained on the Commission so we can finish processing your
form. General information instructions beginning on return.
page 2 also apply to this form. • If you’ve applied for an ITIN and haven’t
received it from the Internal Revenue Service
Grocery Credit Refund Only
(IRS) before you file your Idaho return, enter
You must be an Idaho resident or an Idaho resident
“Form W-7.” Include a copy of your federal
on active military duty to qualify for a refund of
Form W-7 with this return. When you receive
the grocery credit. Part-year residents can claim a
your ITIN, you must provide it to the Tax
prorated credit against their tax due but don’t qualify
Commission so we can finish processing your
for a refund of any excess credit. Nonresidents
return.
don’t qualify for the credit.
• If you don’t have or aren’t required to have an
You can use this form to claim the grocery credit for SSN or ITIN, enter “NRA” (Nonresident Alien).
yourself if all of these are true:
Be sure that your return and W-2 forms show the
• You were an Idaho resident in the tax year. correct SSN or ITIN. Errors will delay any refund.
• Idaho doesn’t require you to file an income
tax return. Amended Return
• Your spouse was a part-year resident or You can use this form as an original return or an
nonresident. amended return.
You don’t have to include a copy of your federal If you’re filing this form as an amended return, check
return. the box at the top of the form. Enter the number from
the following list that best describes your reason for
On Form 43: amending.
• Complete the top of the form through line 6. 1. Federal Audit.
• Skip lines 7 through 27. 2. Net Operating Loss Carryback – Include Form 56
• Write “NRF” (Not Required to File) on line 28, or a schedule showing the application of the loss.
Column A. Leave line 28, Column B blank. 3. Federal Amended – Include a complete copy of
• Skip lines 29 through 31. your federal return.
• Complete line 32a if you (or your spouse) are 4. Other – Include an explanation.
age 65 or older. Complete the entire form and schedules using the
• Skip lines 33 through 51. corrected amounts. Don’t include a copy of your
• Cross through the $10 on line 52, Permanent original return with the amended return.
Building Fund, and write “NRF.”
Nonresident Alien
• Skip lines 53 through 62. Nonresident aliens for federal purposes are
• Enter your grocery credit amount on line 63 nonresidents for Idaho income tax purposes. If you
using the grocery credit worksheet on page 24. or your spouse is a nonresident alien, select the box
• Complete applicable lines 64 through 77. below your address. Then see the next section.
• Skip lines 78 through 81.
Residency Status
• Complete the bottom of Form 43 below line 81. Check the box that applies to your residency status
for 2024. If you’re married and filing a joint return,
Identification Information
check the box that applies to your spouse’s residency
Enter your name and address in the spaces
for 2024. Use Form 43 if one of you is a resident and
provided.
the other isn’t, and you filed a joint federal return. See
In the Social Security Number (SSN) field, enter page 4 to determine your status.
your SSN. If you don’t have an SSN: • Check box 1 if you or your spouse are an Idaho
• Enter your Individual Tax Identification Number resident.
(ITIN). If you receive an SSN after filing using • Check box 2 if you or your spouse are a
the ITIN, you must provide the SSN to the Tax member of the armed forces on active military
EIN00046 09-04-2024 Page 15 of 52

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Form 43 — Instructions 2024 (continued)

duty outside Idaho and Idaho is your state of Line 6 Household
permanent residence. (An Idaho resident on Line 6a. Yourself. Enter “1” unless someone else
active military duty in or outside Idaho must file claims you as a dependent on their return.
on Form 40 unless their spouse is a part-year
resident or nonresident.) Line 6b. Spouse. Enter “1” if you’re filing a joint
return.
• Check box 3 if you or your spouse is a
nonresident. Enter “1” if your spouse died during 2024 and you’re
• Check box 4 if your or your spouse moved into filing a joint return.
or out of Idaho and were a resident for only part Leave the line blank if someone else claims your
of the year. spouse as a dependent on their return.
• Check box 5 if you or your spouse is in Idaho
Line 6c. Dependents. List your dependents. Include
on military orders but your state of permanent
their SSN and birthdate. If you have more than four
residence is another state. See the instructions
dependents, continue on Form 39NR, Part G. Enter
for Military Personnel on page 5of this
the total number of dependents on the line.
booklet.
If you’re the noncustodial parent of a dependent and
If the earned income of a servicemember’s spouse
are claiming them on your return, include federal
is exempt from Idaho taxation on Idaho Form 43,
Form 8332 or a copy of the court order with the return.
the servicemember must check box 5, and the
See irs.gov for more information.
qualifying spouse must check box 3.
If you’re a resident filing Forms 43 and 39NR Line 6d. Total Household. Add lines 6a through 6c.
due to a nonresident spouse, you must report
additions and subtractions in a certain way. The Idaho Income
additions in the Idaho column must be your share Complete your federal income tax return before you
of those additions plus any Idaho additions of your begin this form. You’ll use the information from your
nonresident spouse. Similarly, the subtractions federal income tax return to complete your Form 43.
in the Idaho column must be your share of those
subtractions plus any Idaho subtractions of your Line 7 Wages, Salaries, Tips, etc.
nonresident spouse. Enter the total wages, salaries, tips, etc. received for
both of these:
Full Months in Idaho This Year • All employment while an Idaho resident or
If you were a part-year resident, enter the number part-year resident
of full months you lived in Idaho in 2024. If you’re
married and filing a joint return, enter the number • All work performed in Idaho while a nonresident.
of full months your spouse lived in Idaho in 2024. If you’re a nonresident who works for an employer
Nonresidents don’t respond to this question. both in Idaho and outside of Idaho, see the Residency
topics on our webpage: tax.idaho.gov/IITbasics.
Current State of Residence They explain how to determine the amount of income
Use the two-letter state abbreviation to report that’s taxable to Idaho.
your current state of residence. For example,
if you moved to Idaho during 2024, use ID. Military
All part-year residents and nonresidents must If your military home of record is Idaho and you’re on
complete this section. Spouses with separate active duty outside Idaho, include all of your wages.
domiciles may report different states. Military You can deduct your active-duty military wages earned
nonresidents should use their military home of outside of Idaho on Form 39NR, Part B, line 7. If you
record. have nonmilitary wages that are taxable in another
state, you can take a credit for tax paid to other states
Lines 1 Through 5 Filing Status on Form 39NR, Part D.
Check the box for your Idaho filing status. See
If your military home of record wasn’t Idaho and
General Information on page 2 for more about filing
you were on active duty in Idaho, don’t include your
status.
military wages.
If the servicemember’s spouse’s earned income
isn’t taxable by Idaho as described on page 5 under
EIN00046 09-04-2024 Page 16 of 52

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Form 43 — Instructions 2024 (continued)

Military Personnel, don’t include the qualifying Line 13 Other Gains or Losses
spouse’s wages. From federal Schedule 1, line 4, enter other gains
If the wages on line 7 don’t match the Idaho income or losses reported on federal Schedule 4797 that
amounts on your Form W-2s, include a schedule or occurred while an Idaho resident or part-year
explanation. resident or from an Idaho business.

Line 8 Taxable Interest Income Line 14 IRA Distributions
From federal Form 1040 or 1040-SR, line 2b, enter From federal Form 1040 or 1040-SR, line 4b, enter
all: the amount of IRA distributions received while an
Idaho resident or part-year resident.
• Interest income received while an Idaho resident
• Business interest income earned from Idaho Line 15 Pensions and Annuities
sources From federal Form 1040 or 1040-SR, line 5b, enter
• Interest income on installment sales of Idaho the amount of pensions and annuities received while
property an Idaho resident or part-year resident.

Note: Don’t include interest earned from a personal Line 16 Rents, Royalties, Partnerships, etc.
bank account in Idaho while a nonresident. From federal Schedule 1, line 5, enter the amount
reported on Schedule E earned or received while
Line 9 Dividend Income an Idaho resident or part-year resident or related to
From federal Form 1040 or 1040-SR, line 3b, Idaho business or property. Report passive activity
enter: losses from Idaho activities that are “Allowed”
• Dividends earned while an Idaho resident or losses from federal Form 8582 and corresponding
part-year resident. worksheets.
• Dividends earned from Idaho sources while a
nonresident. Line 17 Farm Income or Loss
From federal Schedule 1, line 6, enter the amount
Line 10 Alimony Received reported on Schedule F that’s farm income or
From federal Schedule 1, line 2a, enter alimony loss incurred while an Idaho resident or part-year
received while an Idaho resident or part-year resident or from an Idaho farming operation. A
resident. nonresident operating a farm in Idaho and another
state must apportion income or loss. Complete and
Line 11 Business Income or Loss
From federal Schedule 1, line 3, enter the income include Idaho Form 402.

or loss reported on Schedule C or C-EZ: Line 18 Unemployment Compensation
• From businesses or professions engaged in From federal Schedule 1, line 7, enter any
while an Idaho resident or part-year resident. unemployment compensation received while an
• From businesses or professions conducted Idaho resident or part-year resident. Enter the amount
in Idaho while a nonresident. A nonresident received from the Idaho Department of Labor while a
conducting business in Idaho and another state nonresident.
must apportion income or loss. Complete and
include Idaho Form 402. Line 19 Other Income
From federal Schedule 1, line 8, enter any other
Line 12 Capital Gain or Loss income received while an Idaho resident or part-year
From federal Form 1040 or 1040-SR, line 7, enter resident or from an Idaho source. An example is:
the gain or loss reported on Schedule D from any • Idaho lottery winnings over $600
of these: Also include any of these:
• The sale of capital assets located in Idaho. • The total of any state income tax refunds received
• The sale of capital assets while you were while an Idaho resident from federal Schedule 1,
residing in Idaho. line 1.
• The receipt of installment sale proceeds while • The taxable amount of Social Security benefits
you were an Idaho resident. received while an Idaho resident from federal
Form 1040 or 1040-SR, line 6b.
Don’t include federal NOL on this line.
EIN00046 09-04-2024 Page 17 of 52

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Form 43 — Instructions 2024 (continued)

Idaho Adjustments and contributions to a Simplified Employee Pension
Line 21 Deductions for IRAs and Health Savings Plan (SEP), a Savings Incentive Match Plan for
Accounts Employees (SIMPLE), or a qualified plan reported on
Enter Idaho’s portion of any of these: your federal Schedule 1, lines 15, 16, and 17.
• The IRA deduction included on federal Schedule 1, Note: S corporation wages paid to a more-than-2%
line 20 shareholder qualify for self-employed health
• The deduction for a federal health savings insurance.
account included on Schedule 1, line 13 Complete this worksheet to calculate Idaho’s portion. If
• The Archer MSA deduction included on you have amounts from more than three businesses,
Schedule 1, line 23, and add more lines.
• The IRC 501(c)(18)(D) retirement plan included 1. Self-Employment Tax Deduction
on Schedule 1, line 24f Enter the total federal deduction amount related
to each Schedule C, E, and/or F in Column A.
1. Enter the amount of wages and earned Calculate the Idaho percentage in Column B:
income you calculated on the federal IRA Divide the Idaho income that each business
deduction worksheet and the amount of reported by the total income that each business
income you earned from the business reported. Multiply Column A by Column B and enter
that the federal health savings account in Column C.
deduction is claimed on .............................
A B C
2. Enter the amount from line 1 received
while an Idaho resident or part-year Business 1 x =
resident or from Idaho sources .................. Business 2 x =
3. Divide line 2 by line 1. Business 3 x =
(Can’t exceed 100%) ................................. % Total Idaho Self-Employment
4. Enter amounts from federal Schedule 1, Tax Deduction ..........................................
lines 13, 20, 23, and 24f ............................
2. Self-Employed SEP, SIMPLE, and Qualified Plans
5. Multiply line 4 by line 3. Enter this
amount on line 21 ...................................... Enter the total federal deduction amount related
to each Schedule C, E, and/or F in Column A.
Calculate the Idaho percentage in Column B:
Line 22 Moving Expenses, Alimony Paid, and
Divide the Idaho income that each business
Student Loan Interest reported by the total income that each business
If you claimed a deduction on federal Schedule 1, reported. Multiply Column A by Column B and enter
line 14, 19a, or 21 for moving expenses, alimony in Column C.
paid, or student loan interest, complete this
worksheet to determine your Idaho deduction, if any: A B C
Business 1 x =
1. Enter total income from Form 43, line 20.
Business 2 x =
Don’t include federal NOL in line 20 .........
Business 3 x =
2. Enter total income from federal
Form 1040 or 1040-SR, line 9, less Total Idaho Self-Employed
Retirement Plan Deduction ......................
federal NOL unless already subtracted .....
3. Divide line 1 by line 2. 3. Self-Employed Health Insurance Deduction
(Can’t exceed 100%) ................................. %
4. Enter total allowable federal amount of Enter the total federal deduction amount related
moving expenses, alimony paid, and to each Schedule C, E, and/or F in Column A.
student loan interest .................................. Calculate the Idaho percentage in Column B: Divide
the Idaho income that each business reported by the
5. Multiply line 4 by line 3. Enter this
total income that each business reported. Multiply
amount on line 22 ......................................
Column A by Column B and enter in Column C.
Line 23 Deductions for Self-employed
Enter Idaho’s portion of the deductions for
self-employment tax, self-employed health insurance,

EIN00046 09-04-2024 Page 18 of 52

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Form 43 — Instructions 2024 (continued)

A B C *If there’s no income from the related timber
operations for the year of the reforestation deduction,
Business 1 x =
the deduction for reforestation is based on the
Business 2 x =
percentage of property in Idaho to the total property
Business 3 x =
that relates to the reforestation amortization and
Total Idaho Self-Employed expense.
Health Insurance Deduction ....................
Line 28 Adjusted Gross Income
4. Total Self-Employment Deduction Column A: This must be the same amount of
Add the total amounts in Column C, adjusted gross income as reported on your federal
lines 1, 2, and 3 ........................................ Form 1040 or 1040-SR, line 11.
Column B: This is Idaho adjusted gross income.
Line 24 Penalty on Early Withdrawal of Savings Enter the amount from line 27.
Enter the amount from federal Schedule 1, line 18
that relates to interest income reported as Idaho If your Idaho adjusted gross income is negative,
income. see Idaho Form 56 and instructions.

Line 25 Other Deductions Tax Computation
You might qualify for an Idaho deduction if you Line 32a Age 65 or Older
claimed any of the following items on federal If you’re 65 or older, check the box for “Yourself.” If
Schedule 1, lines 11 through 25 relating to: you’re filing a joint return and your spouse is 65 or
• Reservists older, check the box for “Spouse.” If your 65th birthday
• Performing artists was on January 1, 2025, you can consider yourself 65
on December 31, 2024. The boxes you check must
• Fee-based government officials
match your federal return.
• Educator expenses
• A write-in deduction for rental of personal Line 32b Blind
property Check the box for “Yourself” if you’re blind. If you’re
• Reforestation amortization and expenses* filing a joint return and your spouse is blind, check the
box for “Spouse.” The boxes you check must match
• Attorney fees and court costs
your federal return.
• Jury duty pay
Line 32c Claimed Dependent
To calculate the deduction allowed on your Idaho
Check this box if someone else, such as a parent, can
return:
claim you as a dependent.
1. Divide the income relating to that item included
in Idaho total income by the income relating Lines 33 – 36
to the item included in federal adjusted gross Standard Deductions
income. You’ll get a percentage (can’t exceed Most people can find their standard deduction by
100%). looking at the instructions to the left of line 36 on
2. Multiply this percentage by the deduction Form 43. Use the Standard Deduction Worksheet on
claimed on your federal return. page 20 to calculate your standard deduction if you did
either of these:
3. Repeat steps 1 and 2 for each deduction above.
• You check any boxes on lines 32a through 32c.
4. Total the result for each deduction, and enter
the amount on line 25. • Someone can claim either you or your spouse as
a dependent, if filing jointly.
5. Include a copy of your calculations with your
return. You can use either your federal itemized deductions or
standard deduction, whichever benefits you more.
Example: Divide Idaho jury pay included in Idaho
total income by total jury pay included in federal You must itemize if:
adjusted gross income to arrive at a percentage • You’re married filing a separate return (filing
(can’t exceed 100%). Multiply that percentage by status 3), and your spouse itemizes.
the amount of jury pay claimed as a deduction on • You were a nonresident alien for any part of 2024.
your federal return.
EIN00046 09-04-2024 Page 19 of 52

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Form 43 — Instructions 2024 (continued)

You don’t have to itemize if you file a joint return 3. Is your earned income* more than $850?
with your spouse who was a U.S. citizen or resident Yes. Add $450 to your earned
at the end of 2024, and you and your spouse agree income. Enter the total.
to be taxed on your combined worldwide income. No. Enter $1,300 ..............................
Idaho requires that you subtract state income tax, local 4. If someone else can claim you as a
income tax or general sales taxes reported on federal dependent, enter the smaller of lines 1 or
Schedule A from your total itemized amount and 3. If born after January 1, 1960, and not
then use the resulting figure to reduce your income. blind,
Because of this addback, it might be more beneficial skip to line 6. Otherwise,
to itemize for federal purposes but use the standard go to line 5 ..............................................
deduction for Idaho. 5. If born before January 2, 1960, or blind,
multiply the total number of boxes
If the IRS considers you or your spouse nonresident
checked on Form 43, lines 32a and 32b
aliens and you aren’t from India, your standard
by $1,550 ($1,950 if single or head of
deduction is zero. If you’re nonresident aliens from
household) .............................................
India, use the standard deduction for your filing status.
6. Add lines 4 and 5. Enter the total
If line 35 is more than line 36, use your itemized here and on Form 43, line 36 ..................
deductions on line 35. If line 36 is more than line 35,
use your standard deduction on line 36. *Earned income includes wages, salaries, tips,
professional fees, and other compensation received
Itemized Deductions
for personal services you performed. It also includes
If you use federal Schedule A to itemize, use the any amount received as a scholarship that you
following instructions for line 34: must include in your income. See Gross Income in
• If federal Schedule A, line 5d, is: General Information. Generally, your earned income
is the total of the amounts you reported on federal
$10,000 or less ($5,000 if married filing
Form 1040 or 1040-SR.
separately), enter the amount from federal
Schedule A, line 5a. Line 38 Idaho Percentage
More than $10,000 ($5,000 if married Divide the amount from line 31, Column B, by the
filing separately), subtract lines 5b and 5c amount from line 31, Column A. Round to four digits
from line 5e, and enter the amount here. to the right of the decimal point. For example, you’d
Enter zero for any result less than zero. round .66666 to .6667, and you’d enter it as 66.67%.
• The percentage can’t exceed 100% or be less
Federal foreign tax credit: If you claim the federal
than zero.
foreign tax credit, Idaho allows that amount as a
deduction. Idaho doesn’t have a credit that matches • If line 31, Column A is negative and line 31,
the federal foreign tax credit. Column B is positive, the percentage is 100%.

Add the amount you claimed for the federal foreign Line 40 Qualified Business Income Deduction
tax credit to your Idaho itemized deductions. Use the worksheet on the following page to calculate
the amount to enter on line 40.
Standard Deduction Worksheet
1. Enter the amount for your filing status:
• Single or married filing separately
enter $14,600
• Married filing jointly or qualifying
surviving spouse enter $29,200
• Head of household enter $21,900 ......
2. Can someone else claim you as a
dependent?
No. Enter the amount from line 1 on line 4.
Skip line 3.
Yes. Go to line 3

EIN00046 09-04-2024 Page 20 of 52

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Form 43 — Instructions 2024 (continued)

Worksheet
1. Enter the business information in the table below using information from your K-1s and federal Form 8995. Then add your totals
for Column (c) and for column ( ).e
(a) (b) (c) (d) (e)
Business name Taxpayer Total qualified business Idaho apportionment Idaho source qualified
. identification number income or (loss) factor business income or (loss)
(Multiply Column c by
Column d)

Total: Total:
2. Divide the total of Column (e) by the total of Column (c) for your Idaho percentage of qualified
business income. It can’t exceed 100% ........................................................................................... 2
3. Enter the qualified business income deduction you claimed on your federal return ........................ 3
4. Multiply line 2 by line 3 to calculate your Idaho Qualified business income deduction. Enter the
amount from line 4 on Idaho Form 43, line 40 ................................................................................. 4

Line 42 Tax state on their behalf. The entity should report that
Enter the tax on this line. payment information to you.
Worksheet Idaho resident on active military duty: Use
1. Enter the amount of Idaho taxable Form 39NR, Part D to calculate the credit.
income from Form 43, line 41.................. Line 44 Total Credits for Charitable Contributions
2. Enter the amount for your filing status: and Live Organ Donations
• Single or married filing separately, You might qualify for a credit if you made a donation
enter $4,673 to one or more of these:
• Married filing jointly, head of household, • Qualified Idaho educational entity.
or qualifying surviving spouse, • Center for independent living.
enter $9,346
• Youth or rehabilitation facility or its foundation.
3. Subtract line 2 from line 1. Enter the
subtotal ......................................................... • Nonprofit substance abuse center that the Idaho
Department of Health and Welfare licenses.
4. Multiply subtotal by 5.695% ........................
You might also qualify for a credit if you donated a
5. Idaho tax. Enter the total here and on
live organ that’s transplanted into another individual.
Form 43, line 42. If zero or less, enter zero.
Complete Form 39NR, Part E and see page 51 for
If you don’t meet the filing requirement (see page 2) specific instructions. Enter the total allowed credit
and are filing only to receive a refund of withheld from Form 39NR, Part E, line 4. Include Form 39NR
taxes, write “NRF” (Not Required to File) on this line. with your return.

Credits Line 46 Idaho Child Tax Credit
Line 43 Income Tax Paid to Other States Nonresidents don’t qualify for this credit.
Nonresidents don’t qualify for this credit. To qualify for the Idaho Child Tax Credit, the child
must be both of these:
Part-year resident: When both Idaho and another
state tax the same income while you’re an Idaho • Be your qualifying child.
resident, you might qualify for a credit for tax paid • Be age 16 or under as of December 31, 2024.
to the other state. Use Form 39NR, Part C, to You can’t claim the credit if you don’t have a qualifying
calculate the credit. You must include a copy of the child.
other state’s income tax return and Form 39NR.
If the credit applies to more than one state, use a For divorced parents or parents who don’t live
separate Form 39NR for each state. together, the custodial parent claims the qualifying
child.
Certain part-year residents might qualify for a credit
for tax that a pass-through entity paid to another The noncustodial parent can claim the child if one of

EIN00046 09-04-2024 Page 21 of 52

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Form 43 — Instructions 2024 (continued)

these is true: Add the amounts on Form 75, Section IV, lines 3 and
• A court has awarded the right to claim the child 4, and enter the total. Include Form 75.
for tax purposes to the noncustodial parent.
Line 49 Sales/Use Tax Due
• The custodial parent signs a written declaration You owe use tax if you did either of these during
that the noncustodial parent can claim the child the year:
for the child tax credit.
• Bought items without paying Idaho sales tax.
The noncustodial parent must include a copy of the
court order or the written declaration with their income • Bought items from an out-of-state seller
tax return. (including internet, catalog, radio, and TV
purchases) and the seller didn’t collect sales tax.
Idaho part-year residents qualify for the Idaho child Multiply the total amount of purchases by 6% (.06).
tax credit for the part of the year they were an Idaho
resident. Calculate the prorated credit using the • If you don’t have an Idaho seller’s permit: Add
following worksheet. this use tax to any use tax you calculated on
Form 75. Enter the total on this line.
Note: This credit is limited to your tax liability after • If you have an Idaho seller’s permit: Don’t report
any credit for tax paid to other states, grocery credit, the use tax you owe on this line. Report it on your
and credits from Forms 39NR and 44. See Line 63 sales and use tax return, along with the other
Grocery Credit for more limitations to part-year sales and use taxes you owe.
resident grocery credit.
Line 50 Total Tax from Recapture of Income Tax
Worksheet Credits
1. Enter the number of months you lived in If you’ve claimed Idaho tax credits that no longer
Idaho (more than 15 days is treated as a qualify, enter the amount from Form 44, Part II, line
full month) .................................................. 6 (total tax from recapture of income tax credits).
2. Multiply line 1 by $17.08 ............................ Include Form 44.
3. Multiply line 2 by the number of your
qualifying children* .................................... Line 51 Tax from Recapture of Qualified
Investment Exemption (QIE)
4. Enter the amount from Form 43, line 42 ... If you’ve claimed Idaho exemption of property
5. Enter the amount from Form 43, line 43 ... taxes from property that no longer qualifies, you
6. Part-year residents: Enter the amount from must compute the recapture of the QIE. Include
Form 43, line 63. (See line 63 instructions Form 49ER.
for calculating the grocery credit.) ............
Line 52 Permanent Building Fund (PBF) Tax
7. Enter the amount from Form 43, line 44 ...
You must pay the $10 PBF tax if Idaho requires you
8. Enter the amount from Form 43, line 45 ... to file an Idaho income tax return. See Who Must
9. Subtract lines 5 through 8 from line 4. If File on page 2.
less than zero, enter zero ..........................
You don’t have to pay the $10 PBF tax if:
10. Enter the lesser of lines 3 or 9 here and on
• Your gross income was less than the amount
Form 43, line 46 ........................................
specified for your filing status. Draw a line
*See federal Form 1040 instructions for more about through the $10 and enter “NRF” (Not
qualifying children. Required to File).
• You were receiving Idaho public assistance
Other Taxes payments at the end of the tax year. Check the
Line 48 Fuels Tax Due box on this line and draw a line through the
You owe fuels tax if you did both of these: $10. Food stamps and WIC payments don’t
• Don’t pay fuels tax on gasoline, aircraft fuel, or qualify as Idaho public assistance.
special fuels (diesel, propane, or natural gas) • You (or your spouse) were legally blind at the end
you buy. of the tax year. Draw a line through the $10.
• Later use this fuel in licensed vehicles or
aircraft.

EIN00046 09-04-2024 Page 22 of 52

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Form 43 — Instructions 2024 (continued)

Donations suffering in the face of emergencies. For more
The donations on lines 34 through 41 are voluntary information visit the American Red Cross website at
and will either reduce your refund or increase your redcross.org/local/idaho or call (800) 733-2767.
tax due. Once you make the donation, you can’t
change it. Line 59 Veterans Support Fund
Contributions fund programs that support Idaho
You might be able to include these donations as veterans. For more information visit the Idaho
charitable deductions if you itemize on your 2025 Division of Veterans Services website at veterans.
income tax return. If you have questions about your idaho.gov/publications/idaho-veterans-support-
donations, contact the agencies listed. fundor call (208) 780-1300.
If you’re filing an amended return, your donations
can’t be less than the amounts on the original return. Line 60 Idaho Food Bank Fund
Contributions assist Idaho hunger relief organizations in
If you make a donation and owe tax, you must pay meeting the demand for emergency food for hungry
the tax at the time of filing. Idaho families, children, and senior citizens. For more
information visit the Idaho Food Bank Fund website
Line 54 Idaho Nongame Wildlife Fund
Contributions are used to ensure the conservation at idahofoodbankfund.org or call (208) 336-9643.

and management of nongame wildlife, rare plants, Line 61 Opportunity Scholarship Program
and their habitats in Idaho; to promote greater Contributions help provide need-based scholarship
awareness of and appreciation for species that funds to Idaho high school graduates who attend
aren’t hunted, fished, or trapped; and to increase approved higher education institutions within Idaho.
opportunities to view and enjoy “watchable” wildlife. For more information visit the Idaho Opportunity
For more information visit the Department of Fish Scholarship Program website at boardofed.idaho.gov/
and Game website at idfg.idaho.gov/wildlife/ scholarships/Idaho-opportunity-scholarship.
funding or call (208) 334-2920.
Line 55 Idaho Children’s Trust Fund/Prevent Payments and Other Credits
Child Abuse Idaho Line 63 Grocery Credit
Contributions are used to protect our children, Nonresidents don’t qualify for this credit.
Idaho’s single greatest resource. The Children’s Trust You can’t claim this credit if someone else, such as
supports work in communities throughout Idaho to a parent, can claim you as a dependent.
prevent child abuse and neglect before it ever occurs.
If you’re a part-year resident, you’re eligible for a
For more information visit the Idaho Children’s
prorated credit based on the number of months you
Trust Fund/Prevent Child Abuse Idaho website at
were domiciled in Idaho during the tax year. For this
idahochildrenstrustfund.org or call (208) 386-9317.
purpose, more than 15 days of a month is treated
Line 56 Special Olympics Idaho as a full month.
Contributions provide support for year-round sports The credit allowed for part-year residents can’t be
training and competition for children and adults more than the amount on line 42 minus line 43.
with developmental disabilities in Idaho. For more Grocery credit isn’t refunded to part-year residents.
information visit the Special Olympics Idaho website
The credit is $120 each for you, your spouse, and
at specialolympicsidaho.org or call (208) 323-0482.
dependents.
Line 57 Idaho Guard and Reserve Family You can claim an additional $20 if you’re age 65
Support Fund or older on December 31, 2024, and you’re an
Contributions are used to assist military reservists Idaho resident. Also, if your spouse is age 65 or
and their families to promote the overall readiness for older and is an Idaho resident, you can claim an
them to support our state and federal missions. For additional $20.
more information visit the Idaho Guard and Reserve
An individual doesn’t qualify for the credit for any
Family Support Fund, Inc. website at imd.idaho.gov/
month or part of a month for which that person:
igr-family-support or call (208) 801-4225.
• Received assistance from the federal food stamp
Line 58 American Red Cross of Idaho Fund program
Contributions prevent and alleviate human • Was incarcerated, or

EIN00046 09-04-2024 Page 23 of 52

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Form 43 — Instructions 2024 (continued)

• Lived illegally in the United States line 63. Once you make the donation, you can’t
change it on an amended return.
Members of the Armed Forces
You can take the grocery credit if you’re a member of
Line 64 Maintaining a Home for a Family Member
the U.S. Armed Forces and you’re domiciled in Idaho.
Age 65 or Older or a Family Member with a
You can’t take the credit if you live in Idaho but you’re
Developmental Disability
a nonresident under the Servicemembers Civil Relief Part-year residents and nonresidents don’t qualify for
Act. this credit.
A spouse or dependent of a nonresident military If you’re an Idaho resident, you can claim a tax credit
person stationed in Idaho can be an Idaho resident or of $100 per person (up to $300) if you maintained a
part-year resident. The domicile of a dependent child household for immediate family member who’s either:
is the same as that of the nonmilitary spouse.
• Age 65 or older (not including yourself or
Calculating the Grocery Credit spouse), or
Complete the worksheet below.
• With a developmental disability (including
• If don’t want to donate your credit: Enter the total yourself and spouse), and
calculated grocery credit on line 63.
• Didn’t claim a deduction of $1,000 per person
• If you want to donate your credit: See the on Form 39NR, Part B, line 11
instructions after the worksheet below.
If you maintained the home for the family member
for less than a full year, Idaho allows the tax credit
Grocery Credit Worksheet
at the rate of $8.33 per month per person. You can
Yourself: claim this credit even if your gross income is less
1. Number of qualified months ........................ than the filing requirement.
2. If 65 or older, multiply line 1 by $11.67
If under 65, multiply line 1 by $10 .............. Line 65 Fuels Tax Refund
You might be eligible for a refund of Idaho special
Spouse (if joint return): fuels tax you paid if both of these are true:
3. Number of qualified months ........................
• You bought special fuels (diesel, propane, or
4. If 65 or older, multiply line 3 by $11.67
natural gas) with Idaho tax included.
If under 65, multiply line 3 by $10 ..............
Resident dependents claimed on line 6: • You used this fuel for heating or in off-highway
equipment.
5. Enter $120 for each dependent who qualifies for the
entire year. If a dependent qualifies for only part of Enter the amount from Form 75, Section IV, line 2.
the year, calculate as follows: Include Form 75. Generally, sellers don’t charge
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
Number of qualified months _____ x $10 used in unlicensed equipment or auxiliary engines.
Number of qualified months _____ x $10 Enter the amount from Form 75, Section IV, line 1.
Include Form 75.
(If you have more than four dependents, use additional
paper to calculate.) Line 66 Idaho Income Tax Withheld
Total credit allowed: Enter the total amount of Idaho income tax withheld.
Include legible state copies of Form W-2s, 1099s,
6. Add amounts on lines 2, 4, and 5 ................ and other information forms that show Idaho
7. Enter tax. Subtract line 43 from 42 .............. withholding.
8. Enter the smaller of line 6 or line 7 here Don’t claim credit for tax withheld for other states or
and on line 63 ............................................... federal tax withheld.
Donating Your Grocery Credit Don’t include Form W-2s from other tax years or
You can donate your entire grocery credit to the write on or change the amounts on your Form W-2s.
Cooperative Welfare Fund. To donate, check the
box on line 63 and enter zero (0) in the column for Line 67 Form 51 Payments
Enter the total payments you made with Form 51s
EIN00046 09-04-2024 Page 24 of 52

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Form 43 — Instructions 2024 (continued)

on or before the due date. Include the amount of calculating your credit. Include Form 44 with your
overpayment applied from your 2023 return. return.

Line 68 Paid by Entity/Withheld/Affected Line 74 Total Due
Business Entity (ABE) Enter the amount you owe. If your payment includes
• Enter on the paid by entity line any amount amounts for penalty and interest, include those
reported on Form ID K-1, Part XI, line 57. amounts in the figure you enter on this line.
• Enter on the withheld line the amount of Don’t send cash. We charge a $20 fee on all returned
withholding reported on Form ID K-1, Part V, checks. You don’t need to pay if you owe less than $1.
line 35.
• Enter the amount of tax the ABE reported on Electronic payments. There’s no fee to pay by ACH
Form ID K-1, Part XI, line 58. debit. Our third-party provider charges a convenience
fee when you pay by credit card or e-check. We accept
• Include a copy of Form ID K-1s with your American Express®, Discover®, MasterCard®, and
income tax return. Visa®. For more information, visit our E-Pay page at
Line 69 tax.idaho.gov/epay.

Tax Reimbursement Incentive Credit. Enter the Make your check or money order
Check payments.
total credit allowed from the Idaho Reimbursement payable to the Idaho State Tax Commission. Be sure
Incentive Certificate. Include a copy of the certificate to write your Social Security number on it, and include
with the return. it with your return. Don’t staple your check to your
Claim of Right Credit. If you claimed a deduction return or send a check stub.
or credit on your federal return for claim of right,
complete Idaho Worksheet CR to determine which Line 76 Refund/Apply to 2025
option benefits you most on your Idaho return. Refund
See Claim of Right Worksheets at tax.idaho.gov/ Enter the amount of your overpayment from line 75
taxes/income-tax/individual-income/popular- that you want refunded to you. We don’t issue refunds
credits-and-deductions/claim-of-right-income- of less than $1. You have three years from the return’s
repayments. due date (not including extensions) to claim a refund.
We must apply refund money to unpaid Idaho tax
Tax Due or Refund liabilities and liabilities owed to some other agencies
Line 72 Penalty and Interest before issuing a refund for anything that remains.
Idaho law provides penalties for not filing tax returns The agency or party seizing the refund must send you
by the due date, not paying tax due on time, and not notice of the action. Direct questions about a refund
prepaying enough on extension returns. For more seizure to the agency or party that initiated the claim
information or to calculate a penalty, see our Interest for seizure.
and Penalties page at tax.idaho.gov/penalties.
Apply to 2025
Interest. We charge interest on the amount of tax If you’re filing an original return, subtract the amount
due, line 71, from the original due date until paid. you want to refund from line 75. We’ll apply any
The rate for 2025 is 6%. difference to your 2025 tax. We won’t refund this
Idaho Medical Savings Account. If you make an amount.
Idaho medical savings account withdrawal that’s
taxable and you’re under age 59 1/2, the withdrawal Line 77 Direct Deposit
Complete line 77 if you want us to deposit your refund
is subject to penalty. The penalty is 10% of the
directly into your bank or Idaho 529 College Savings
amount withdrawn. Check the box and enter the
(IDeal) account instead of mailing you a check.
amount here.
If your refund is being forwarded from a U.S. financial
Line 73 Nonrefundable Credit From a Prior Year institution to a financial institution or agency located
Return outside of the United States, check the box on this
If you were denied a refund from an overpayment of line. If after filing your Idaho income tax return you
tax on a prior year return because of the three-year become aware that your electronic refund payment will
statute of limitations, you might be eligible to take be electronically deposited in a financial institution or
a credit for the amount. See Idaho Form 44 for financial agency located outside of the United States,
EIN00046 09-04-2024 Page 25 of 52

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Form 43 — Instructions 2024 (continued)

please notify us at: Line 79 Refund from Original Return Plus
Idaho State Tax Commission Additional Refunds
PO Box 56 Enter the total refund amount from previous returns for
Boise ID 83756-0056 this tax year here as a positive amount.

Contact your bank to make sure that it will accept Line 80 Tax Paid with Original Return Plus
the deposit and that you have the correct routing and Additional Tax Paid
account numbers. Enter the total due paid from previous returns for this
Enter your nine-digit routing number. The routing tax year here as a positive amount. Don’t include
number must begin with 01 through 12 or 21 through penalty, interest, Form 51 estimated payments,
32 for bank accounts. For all IDeal accounts, the withholding, or unpaid tax.
routing number is 011001234.
Line 81 Amended Tax Due or Refund
Enter the account number you want your refund Add lines 78 and 79 then subtract line 80. A positive
deposited into. The account number can be up to amount is your amended tax due. A negative amount
17 characters (both numbers and letters). For IDeal is your amended refund.
accounts, the account number will be 541 plus the
11-digit IDeal account number. Tax Preparer Contact Box
This box applies only if you paid a tax preparer to
Don’t include hyphens, spaces, or special symbols.
complete your return. If you check the box, you’re
Enter the number left to right and leave any unused
authorizing the Tax Commission to discuss your return
boxes blank.
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
refund or payments.
You’re not authorizing the paid preparer to receive
any refund check, bind you to anything including any
Check the appropriate box for account type. Check additional tax liability, or otherwise represent you
either checking or savings, but not both. For IDeal before the Tax Commission.
accounts, check the box for checking.
This authorization is valid for up to 180 days from the
The check example above shows where the banking date the Tax Commission receives the return. If you
information appears. To locate your IDeal account want the Tax Commission to contact you rather than
number, log into your account at www.idsaves.org your preparer, leave the box blank.
or call (866) 433-2533 for assistance. You’re
responsible for the accuracy of this information. Signatures
Note: An IDeal account has a maximum balance Who must sign the return?
limit of up to $350,000 for each beneficiary. • You.
If your financial institution rejects your request for • Your spouse (if filing a joint return).
direct deposit, you’ll receive a check by mail instead. • A paid preparer (if used). Include preparer’s
name, address, and identification number.
Amended Return Only • An authorized person signing for a deceased
Complete lines 78 through 81 only if you’re filing this individual or an individual unable to sign.
return as an amended return. Include the authorized person’s relationship to
the taxpayer. Write “FILING AS SURVIVING
Line 78 Total Due or Overpaid
If the total due on line 74 is greater than zero, enter it SPOUSE” or “UNABLE TO SIGN” in the signature
here as a positive amount. space.
If line 74 is zero, enter the amount of overpayment • If you sign with an “X,” someone must witness it.
on line 75 here as a negative amount. Not signing the return will delay processing.
EIN00046 09-04-2024 Page 26 of 52

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