Itemized Deduction Worksheet for Idaho

Complete lines 1-4 if you plan to itemize deductions. If you’re married and both work or either of you have multiple 
jobs, complete this worksheet for the highest-paying job.

1.  Enter the estimated amount of your 2023 itemized deductions.
Itemized deductions are: qualifying mortgage interest, charitable contributions, 
real estate taxes, medical expenses greater than 7.5% of your income. 
(See IRS Pub. 505.) Don’t include local income taxes or general sales taxes ...........    1 

2.  Enter your standard deduction amount for 2023:
•        $25,900 if married filing jointly or qualifying widow(er)
•  $19,400 if head of household
•        $12,950 if single or married filing separately .......................................................... 2 

3.  Subtract line 2 from line 1. If less than zero, enter”0” ..................................................... 3 

4.  Divide line 3 by $3,417. Enter only whole numbers (rounding down) ............................. 4 

Add the number on line 4 to the number of Idaho allowances you’re claiming on line 1 of the Form ID W-4.

EIS00407 01-05-2023