Form 70
                         Statement of Credit Transfer

         Send this form to the Idaho State Tax Commission at least 60 days before the date of transfer.

Part I — Transferor:

Name

Address

Social Security number or EIN

Signature of authorized individual

Title                                 Phone number

Date of transfer

Part II — Transferee:

Name

Address

Social Security number or EIN

Part III — Broadband Equipment Investment Credit:

Amount to be transferred                         Tax years earned

Include a copy of Form 68 for each tax year the credit was earned. Include a copy of the complete list of 
property the credit was earned on and a copy of the approval from the Idaho Public Utilities Commission 
(PUC).

To be completed by the Tax Commission:

Credit available for transfer                    Carryover period available

Signed                                               Date

The transferee must include a copy of this form with each income tax return on which the credit is claimed or 
carried over.
Mail to: Income Tax Audit                        Fax to: Income Tax Audit
         Idaho State Tax Commission                  (208) 364-7392
         PO Box 36
         Boise ID  83722-0410

EFO00042 07-08-2022