PDF document

- 1 -

Don’t Staple 8734
Form 66
2022
Fiduciary Income Tax Return
State use only
Amended Return? Check the box. For calendar year Mo Day Year Mo Day Year
See page 1 of instructions for reasons to 2022 or fiscal
▪ amend, and enter the number that applies. ▪ year beginning 22 ending
Name of estate or trust State use only Federal Employer Identification Number (EIN)

Name and title of fiduciary Current mailing address of fiduciary (number and street)

City State ZIP code Foreign country (if not U.S.)

Check all that apply: ▪ Resident Return ▪ Part-Year Resident Return ▪ Nonresident Return ▪ Composite Return
▪ Grantor Trust ▪ Electing Small Business Trust ▪ Qualified Funeral Trust (QFT) ▪ Qualified Disability Trust (QDT)
1. If reporting for an estate:
a. Decedent’s Social Security number b. Decedent’s date of death
c. Was the decedent a resident of Idaho? ................................................................................................ Yes ▪ No
d. If no, enter the state of residence
2. Does this estate or trust have any nonresident beneficiaries? .................................................................... Yes ▪ No
3. Is this a final return? .................................................................................................................................... Yes ▪ No
4. Idaho adjusted income. Enter the amount from Schedule A, page 2, line 19 ............................... 4
5. Income distribution deduction to beneficiaries .............................................................................. ▪ 5
6. Estate tax deduction ...................................................................................................................... ▪ 6
7. Subtract lines 5 and 6 from line 4 .................................................................................................. ▪ 7
8. Qualified business income deduction ............................................................................................ ▪ 8
9. Exemption. See instructions .......................................................................................................... ▪ 9
10. Idaho taxable income. Subtract lines 8 and 9 from line 7 .............................................................. ▪ 10
11. Idaho income tax. Use the Tax Computation Schedule. See instructions ..................................... ▪ 11
12. Donation to Opportunity Scholarship Program .............................................................................. ▪ 12
13. Credits. Enter the amount from Schedule B, page 2, line 6. See instructions .............................. 13
14. Add lines 11 and 12, then subtract line 13. If less than zero, enter zero........................................ ▪ 14
15. Income distribution reportable by beneficiaries. See instructions.................................................. ▪ 15
16. Tax on income distribution. Multiply line 15 by 6% ..... ▪ Less credits▪ 16
17. Permanent building fund tax. See instructions. Enter zero if this is a QFT .................................... ▪ 17
18. Total tax from recapture of income tax credits from Form 44, Part II, line 6. Include Form 44 ...... 18
Don’t19. FuelsStapletax due. Include Form 75 ..................................................................................................... 19
20. Sales/use tax due on untaxed purchases (online, mail order, and other) .............................. ▪ 20
21. Tax from recapture of qualified investment exemption. Include Form 49ER ................................. ▪ 21
22. Tax on Electing Small Business Trust or QFT composite return. See instructions ........................ ▪ 22
23. Total tax. Add lines 14 and 16 through 22 ..................................................................................... ▪ 23
24. Estimated tax payments. If made under other EINs, provide EINs, amounts, and rollforwards .......... ▪ 24
25. Idaho income tax withheld. Include Forms W-2 or 1099 ............................................................... ▪ 25
26. Tax paid by affected business entity on your behalf ...................................................................... ▪ 26
27. Special fuels tax refund Gasoline tax refund Include Form 75 ......... 27
28. Tax reimbursement incentive credit. Include certificate ................................................................ ▪ 28
29. Total payments and other credits. Add lines 24 through 28 ........................................................... 29
Refund or Payment Due
30. Tax due. If line 23 is more than line 29, subtract line 29 from line 23 .......................................... ▪ 30
31. Penalty ▪ Interest from the due date ▪ Enter total ....................... 31
32. Nonrefundable credit from a prior year return. See Form 44 instructions .................................... ▪ 32
33. Total Due. Add lines 30 and 31, then subtract line 32 ................................................................. ▪ 33
34. Overpayment. If line 23 is less than line 29, subtract line 23 from line 29 ........................................... ▪ 34
35. Refund ......... ▪ Apply to 2023 ........... ▪

Continue to page 2.
EFO00036 09-29-2022 Page 1 of 2

- 2 -

Form 66 2022 (continued)

Schedule A - Computation of Idaho adjusted income
Idaho Amounts
1. Interest and dividend income. Interest ▪ Dividends ▪ Enter total ..... 1
2. Income or (loss). Business ▪ Farm ▪ Enter total ...................... 2
3. Gain or (loss). Capital ▪ Ordinary ▪ Enter total ............................. 3
4. Rents, royalties, partnerships, other estates and trusts, etc. ................................................................... ▪ 4
5. Other income. Include explanation .......................................................................................................... ▪ 5
6. Total income. Add lines 1 through 5 .................................................................................................... ▪ 6
Column A - Federal Column B - Idaho
7. Column A – Total income from federal Form 1041, line 9
Column B – Total income from line 6 ............................................................ ▪ 7
8. Interest and dividends not taxable under Internal Revenue Code ................ ▪ 8 ▪
9. Addition for bonus depreciation. Include a schedule .................................... ▪ 9 ▪
10. Other additions. Include a schedule ............................................................. ▪ 10 ▪
11. Idaho net operating loss. Carryover ▪ Carryback ▪ 11 ▪
12. Income exempt from Idaho tax. Include a schedule ..................................... ▪ 12 ▪
13. Subtraction for bonus depreciation. Include a schedule ............................... ▪ 13 ▪
14. Other subtractions. Include a schedule ........................................................ ▪ 14 ▪
15. Add lines 7 through 10 and subtract lines 11 through 14 ............................. ▪ 15 ▪
16. Deductions from federal Form 1041, lines 10 through 15a. See instructions .................................... ▪ 16
17. Idaho percentage. Divide line 15, Column B by line 15, Column A ..................................................... ▪ 17 %
18. Multiply line 16 by line 17 ....................................................................................................................▪ 18
19. Idaho adjusted income. Subtract line 18 from line 15, Column B. Enter here and on page 1, line 4 .. ▪ 19
Schedule B - Credits
1. Did you claim the qualified investment exemption for investment tax credit property acquired this tax year? ..... Yes ▪ No
2. Credit for income tax paid to other states - Nonresidents can’t claim this credit.
a. Idaho income tax, page 1, line 11 ............................................................. 2a
Include a copy
b. Total income from federal Form 1041, line 9 ............................................. 2b of the income
c. Enter the portion of line b derived from sources in and taxed tax return and a
by the other state ...................................................................................... ▪ 2c separate Form 66,
d. Divide line c by line b. Enter percentage here .......................................... 2d % page 2 for each
2e state for which a
e. Multiply line a by line d ..............................................................................
credit is claimed.
f. Other state’s tax due less its income tax credits ....................................... ▪ 2f
g. Credit for income tax paid to other states. Enter the smaller of line e or line f.
A copy of the other state’s return must accompany this return ...................................................... ▪ 2g
3. Credit for contributions to Idaho educational entities ........................................................................... ▪ 3
4. Credit for contributions to Idaho youth and rehabilitation facilities ....................................................... ▪ 4
5. Total business income tax credits from Form 44, Part I, line 10. Include Form 44 .............................. 5
6. Total credits. Add lines 2g through 5. Enter total here and on page 1, line 13 ..................................... 6
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.
Signature of fiduciary Paid preparer’s signature Preparer’s EIN, SSN, or PTIN
Sign ▪ ▪ ▪
Here Date Phone number Address Phone number

Mail to: Idaho State Tax Commission, PO Box 56, Boise ID 83756-0056
Include a complete copy of your federal Form 1041.

EFO00036 09-29-2022 Page 2 of 2

- 3 -

                    Form 66 — Instructions                                                                 2022
                    Fiduciary Income Tax Return

Instructions are for lines not fully explained on the form. through 16. Enter zero on line 17 and continue to 
The trust or estate must provide each beneficiary           line 22.
with an Idaho Form ID K-1. This form shows the 
                                                            Qualified Disability Trusts (QDT)
beneficiary’s share of Idaho additions, subtractions,       Check the box if the entity is a qualified disability trust.
and credit information. Form ID K-1 also identifies the 
beneficiary’s share of gross income to help determine 
                                                            Questions 1, 2, and 3
Idaho filing requirements of individual beneficiaries. 
                                                            Mark the appropriate boxes and provide the requested 
Include all Form ID K-1s and a complete copy of             information. Answer each question or the return is 
federal Form 1041, including all federal Schedule           considered incomplete. Incomplete returns delay 
K-1s, with the Idaho Form 66.                               processing. 
                                                            Complete questions 1a through 1d if the fiduciary files 
Rounding
                                                            Form 66 for an estate. Otherwise, go to question 2.
Round the amounts on the return to the nearest whole 
dollar. Round down if under 50 cents, round up if 50        Question 1 Estates. 
cents or more.                                              a. Enter the decedent’s Social Security number.
                                                            b. Enter the decedent’s date of death.
Heading
                                                            c.  If the decedent was an Idaho resident on the date of 
File the 2022 return for calendar year 2022 or a fiscal        death, check the “Yes” box.
year that begins in 2022. For a fiscal year, fill in the 
                                                            d. If box c is checked “No,” enter the decedent’s state 
fiscal year beginning and ending dates at the top of 
                                                               of residence on the date of death.
the form.
Write your trust or estate name, fiduciary name and         Question 2 Resident/Nonresident Beneficiaries. 
title, address, and federal Employer Identification         Check the “Yes” box if any beneficiary of the trust or 
Number (EIN) in the space provided. Don’t include the       estate isn’t an Idaho resident. A beneficiary is an Idaho 
dash.                                                       resident if the individual:
                                                            •  Is domiciled for the entire year in Idaho even though 
Amended Returns                                                temporarily outside of Idaho, and
You can use this form as an original return or an           •  Has a home in Idaho for the entire year and spends 
amended return.                                                more than 270 days in Idaho during the tax year
If you’re filing this form as an amended return, check      A Form PTE-12 is required if you checked “Yes.” See 
the amended return box at the top of the form. Enter        Form PTE-12 instructions.
the number from the following list that best describes 
your reason for amending.                                   Question 3 Final Return. Check the “Yes” box if this is 
                                                            the final Idaho return for the trust or estate.
1.  Federal Audit
2. Net Operating Loss Carryback – Include Form 56           Line 5 Income Distribution Deduction
   or a schedule showing the application of the loss        Enter the amount of the deduction for distributions to 
3.  Federal Amended                                         beneficiaries. Include Form PTE-12 with the return if the 
                                                            trust or estate files as a pass-through entity. Enter the 
4. Other – Include an explanation
                                                            total of Idaho distributable income from Form PTE-12 
Complete the entire form using the corrected amounts.       column (b).

Specific Instructions                                       Line 6 Estate Tax Deduction
                                                            Enter the deduction for federal estate tax attributable 
Electing Small Business Trusts (ESBT)
                                                            to income in respect of a decedent. If the income in 
Check the box if the trustee elected for the trust to be 
                                                            question has been distributed, only the fiduciary’s 
an ESBT for federal purposes.
                                                            proportionate share may be deducted. Refer to federal 
Qualified Funeral Trusts (QFT)                              Form 1041 instructions. If any or all of the estate tax 
Check the box if the trustee made the election under        is attributed to income that’s exempt from Idaho tax, 
Internal Revenue Code (IRC) Section 685 and the             you must make a special Idaho adjustment to add 
trust otherwise qualifies as a QFT. Check the box if        back a proportionate share of the deduction. Include a 
filing a QFT composite return. Don’t complete lines 4       schedule showing the computation.

EIN00044 09-29-2022                                                                                        Page 1 of  9

- 4 -

Form 66 — Instructions 2022 (continued)

Line 8 Qualified Business Income Deduction Part-year Resident or Nonresident Trust or Estate
Resident Trust or Estate Enter the amount from line 5 of the following
Enter the amount from Form 1041, line 20. worksheet:
Worksheet
Enter the business information in the table below using information from the K-1s and federal Form 8995. Then add the totals for
1. 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 the Idaho percentage of qualified
business income............................................................................................................................... 2
3. Enter the qualified business income deduction claimed on the federal return ................................ 3
4. Multiply line 2 by line 3 to calculate the Idaho qualified business income deduction ..................... 4
5. Enter the amount from line 4 on Idaho Form 66, Line 8 .................................................................. 5

Line 9 Exemption Line 13 Credits
Enter zero here if the trust or estate distributes all Enter the amount from Form 66, Schedule B, line 6.
its income to the beneficiaries, reports the income Instructions for Schedule B begin on page 6.
distribution, and pays the tax for the beneficiaries. Line 15 Income Distribution Reportable by
Enter zero here if the trust is an exempt trust filing Beneficiaries
a Form 990-T to report unrelated business taxable Determine the amounts from lines 4 and 5 reported by the
income. The exemption for a qualified disability trust trust or estate on the fiduciary return. If the trust or estate
(QDT) is the same as the exemption used for federal files as a pass-through entity and includes nonresident
purposes. beneficiary income in a composite return, this amount
If all income is reported to Idaho, enter the federal should be the total Idaho distributable income for all
exemption from Form 1041, line 21. shareholders on Form PTE-12 with filing code “C”. Don’t
If only part of the income is reported to Idaho, enter include amounts distributed to a beneficiary who doesn’t
the amount from line 3 of the following computation: meet the Idaho individual income tax filing requirement.
If the trust or estate pays the tax for one or more
1. Federal exemption, Form 1041,
nonresident individual beneficiaries, determine each
line 21 ....................................................
beneficiary’s share of the total business income tax
2. Idaho percentage. Schedule A, credits allowed from Form 44, Part I, line 10, and enter
line 17 ..................................................... % the total of these amounts on the credits line of Form 66,
3. Exemption. Multiply line 1 by line 2 ....... line 16. Don’t enter the total credit earned by the trust
or estate if the trust or estate isn’t paying the tax for all
Line 12 Donation to Opportunity Scholarship beneficiaries. Include Form 44.
Program
You can make a voluntary donation to the Idaho Line 16 Tax on Income Distribution
Opportunity Scholarship Program. The amount If the trust or estate pays the tax on a beneficiary’s
designated will either reduce your refund or increase income distribution, this income is taxed at the corporate
your tax due. Your choice to donate can’t be changed; rate of 6%. If a trust or estate files as a pass-through
you can’t get a refund later. entity and includes nonresident beneficiary income in a
composite return, this amount is the same as the total
Contributions help provide need-based scholarship on Form PTE-12 column (c). Any credits from the estate
funds to Idaho high school graduates who or trust that flow through to the beneficiary can be used
attend approved higher education institutions to offset the tax attributable to that beneficiary. Include
in Idaho. For more information about the Idaho a schedule showing this computation.
Opportunity Scholarship Program, please visit
www.boardofed.idaho.gov/scholarship/opportunity.asp.

EIN00044 09-29-2022 Page 2 of 9

- 5 -

Form 66 — Instructions 2022 (continued)

Line 17 Permanent Building Fund (PBF) Tax Line 20 Sales/Use Tax Due
A trust or estate that meets the Idaho filing If you purchased an item from an out-of-state seller
requirement and doesn’t distribute all of its Idaho (including internet, catalog, radio, and TV purchases)
adjusted income must pay the $10 PBF tax. For and the seller didn’t collect sales tax on that purchase,
example, if the trust pays tax on capital gains, the $10 you must pay the use tax directly to the Tax Commission.
PBF tax is required. Multiply the total amount of these purchases by 6% (.06).
If a trust or estate reports income on line 14 and If you computed use tax on Form 75, add it to the use
pays the tax on income paid to nonresident individual tax on other purchases and enter the total here.
beneficiaries, it’s required to pay the $10 PBF tax If you have an Idaho sales or use tax account, don’t enter
for each beneficiary. A trust or estate must pay the your sales or use tax on this line, but continue to report
PBF tax for each nonresident individual beneficiary the tax on these purchases on your sales and use tax
included in the composite return. returns.
If all the Idaho adjusted income is distributed to
beneficiaries who file Idaho income tax returns, the Line 21 Tax From Recapture of Qualified Investment
trust or estate doesn’t owe this tax. Exemption (QIE)
If you’ve claimed the QIE for property tax on property
Enter zero if this is a QFT. that no longer qualifies before the end of the five-year
Line 18 Total Tax From Recapture of Income Tax recapture period, you must recapture part or all of the
Credits property tax benefit. Enter the amount from Form 49ER,
If the trust or estate pays the tax for one or more Part III, line 18. Include Form 49ER.
beneficiaries, include on this line those beneficiaries’
Line 22 Tax on ESBT or QFT Composite Return
share of the total tax from recapture of income tax
Don’t include ESBT and QFT items on Schedule A.
credits from Form 44, Part II, line 6. Include Form 44.
ESBTs: If the trust is an ESBT, the portion that consists
Line 19 Fuels Tax Due of stock in one or more S corporations is treated as a
If you buy gasoline, aircraft fuel, or special fuels separate trust, and you must compute the tax separately
(diesel, propane, or natural gas) without paying the on that separate trust.
fuels tax and later use this fuel in licensed vehicles
Use the ESBT Tax Worksheet below to figure the Idaho
or aircraft, you owe fuels tax. Add the amounts on
ESBT tax.
Form 75, Section IV, lines 3 and 4, and enter the total
here. Include Form 75. Don’t claim an income distribution deduction, an
exemption amount, or a deduction for capital losses in
excess of capital gains.

Electing Small Business Trust (ESBT) Tax Worksheet
Idaho Amounts
1. Interest and dividend income. Interest Dividends Enter total ......... 1
2. Income or (loss). Business Farm Enter total ........................... 2
3. Gain or (loss). Capital Ordinary Enter total ................................... 3
4. Rents, royalties, partnerships, other estates and trusts, etc. ........................................................................ 4
5. Other income. Include explanation ................................................................................................................ 5
6. Total income. Add lines 1 through 5 ......................................................................................................... 6
Column A - Federal Column B - Idaho
7. Column A – Total income from federal Form 1041, line 9
Column B – Total income from line 6 ....................................................................... 7
8. Interest and dividends not taxable under Internal Revenue Code .......................... 8
9. Bonus depreciation addition. Include a schedule .................................................... 9
10. Other additions. Include a schedule ........................................................................ 10
11. Idaho net operating loss. Carryover Carryback ....... 11
12. Income exempt from Idaho tax. Include a schedule ................................................ 12
13. Bonus depreciation subtraction. Include a schedule ............................................... 13
14. Other subtractions. Include a schedule ................................................................... 14
15. Qualified business income deduction. See instructions .......................................... 15
EIN00044 09-29-2022 Page 3 of 9

- 6 -

Form 66 — Instructions 2022 (continued)
Column A - Federal Column B - Idaho
16. Add lines 7 through 10, and subtract lines 11 through 15 ....................................... 16
17. Idaho percentage. Divide line 16, Column B by line 16, Column A .......................................................... 17 %
Deductions
18. Interest .................................................................................................................... 18
19. Fiduciary fees .......................................................................................................... 19
20. Charitable contribution deduction ............................................................................ 20
21. Attorney, accountant, return preparation fees ......................................................... 21
22. Other deductions not subject to 2% limit ................................................................. 22
23. Total deductions. Add lines 18 through 22 ................................................................................................ 23
24. Multiply line 17 by line 23 .......................................................................................................................... 24
25. Idaho taxable income. Subtract line 24 from line 16, Column B ............................................................... 25
26. Idaho ESBT tax. Multiply line 25 by 6% ..................................................................................................... 26
27. Credit for income tax paid to other states ................................................................................................. 27
28. Credit for contributions to Idaho educational entities ................................................................................ 28
29. Credit for contributions to Idaho youth and rehabilitation facilities ............................................................ 29
30. Total business income tax credits from Form 44, Part I, line 10. Include Form 44 .................................... 30
31. Tax paid by affected business entity on the trust’s behalf ......................................................................... 31
32. Total tax from recapture of income tax credits from Form 44, Part II, line 6. Include Form 44 .................. 32
33. Tax on Electing Small Business Trust. Add lines 26 and 32, then subtract from lines 27
through 31. Enter total here and on Form 66, page 1, line 22 .................................................................. 33

Worksheet Line 28 Credit for Contributions to • $100, or
Idaho Educational Entities — If the trust donated • The tax on ESBT worksheet, line 26 less the
cash to a qualified educational entity, the trust can amount from the ESBT worksheet, line 27.
claim a tax credit. Donation of goods or services don’t
qualify. After calculating the credit amount, the trust can add
any amounts reported on Form ID K-1, Part XI, line 65
Include amounts from Form ID K-1, Part VIII, line 55 to that amount. The total credit can’t exceed $100.
to calculate the credit amount.
Worksheet Line 31 Tax Paid by Affected Business
The credit is limited to the smallest of: Entity — Enter the amount of tax paid by the affected
• One-half of the amount donated business entity on the trust’s share of the affected
• 50% of the tax on ESBT worksheet, line 26 business entity income.
• $500
QFTS: If the trust files a composite QFT return, use the
• The tax on ESBT worksheet, line 26 less the same information and schedules for Idaho as you use to
amount from the ESBT worksheet, line 27. determine tax on federal Form 1041-QFT. Calculate each
After calculating the credit amount, you can add any QFT’s Idaho taxable income and liability on a separate
amounts reported on Form ID K-1, Part XI, line 63 to schedule, and include it with the composite Idaho return.
that amount. The total credit can’t exceed $500. To arrive at the QFT’s Idaho taxable income, each QFT
Worksheet Line 29 Credit for contributions to included in the Idaho composite return should start
Idaho youth and rehabilitation facilities — If the with its federal taxable income as reported in the detail
trust donated cash or goods to a qualified Idaho youth information attached to the federal Form 1041-QFT
and rehabilitation facility, the trust can claim a tax composite return. Each QFT’s federal taxable income is
credit. then subject to the Idaho modifications listed on Form 66,
Schedule A.
Include amounts from Form ID K-1, Part VIII, line 56
to calculate the credit amount. A QFT isn’t entitled to claim the exemption deduction in
computing Idaho taxable income.
The credit is limited to the smallest of:
Report the total of the Idaho income tax due for all of the
• One-half of the amount donated
QFTs on line 22.
• 20% of the tax computed on the ESBT worksheet,
line 26

EIN00044 09-29-2022 Page 4 of 9

- 7 -

Form 66 — Instructions 2022 (continued)

Line 24 Estimated Tax Payments Line 32 Nonrefundable Credit From a Prior Year
Enter the total amount of payments made and the Return
amount applied from your 2021 return. If payment is If you were denied a refund from an overpayment of
made under other EINs, provide a schedule with the tax on a prior year return because of the three-year
EINs, amounts, and rollforwards. Rollforwards are statute of limitations, you may be eligible to take
refund amounts from the prior year that are rolled a credit for the amount. See Idaho Form 44 for
forward to the taxpayer’s current year account rather calculation of your credit and include it with your
than being refunded to the taxpayer. return.
Line 25 Idaho Income Tax Withheld
Line 35 Refund/Apply to 2023
Enter the amount of Idaho income tax withheld and
not repaid by an employer on wages and salaries of Refund
a decedent’s estate. Include state copies of W-2s or Enter the amount of your overpayment from line 34
1099s. that you want refunded to you. Refunds of less than
Line 26 Tax Paid by Affected Business Entity $1 won’t be issued. You have three years from the
Enter the amount of tax paid by the affected business return’s due date (not including extensions) to claim
entity on the trust’s share of the affected business a refund. Refunds will be reduced by unpaid Idaho
entity income. tax liabilities and can be applied to unpaid liabilities
owed to other agencies.
For trusts and estates that distribute their income to
their beneficiaries, the credit for tax paid by the ABE The agency or party seizing the refund must send
should be apportioned between the trust or estate and you notice of the action. Questions about a refund
the beneficiaries in the same proportion as the income seizure should be directed to the agency or party
is allocated to and reported by the trust or estate and that initiated the claim for seizure.
the beneficiaries.
Apply to 2023
If the trust is a grantor trust, the ABE information If you’re filing an original return, subtract the
should be included in the grantor letter along with the amount you want to refund from line 34. Any
income information. The beneficiaries will report their difference will be applied to your 2023 tax and
share of the payment on their individual tax return. won’t be refunded.
Line 27 Special Fuels and Gasoline Tax Refund
The special fuels (diesel, propane, or natural gas) Schedule A
tax refund is available to those who use the fuel for All trusts and estates must complete Schedule A.
heating or in off-highway equipment and have paid the
tax on the special fuels purchased. Enter the amount Line 1 Interest and Dividend Income
from Form 75, Section IV, line 2. Include Form 75. If you’re a resident or part-year resident trust or estate,
include any taxable interest and dividend income
The gasoline tax refund is available to those who buy
received in 2022 while an Idaho resident.
and use gasoline in off-highway equipment or auxiliary
engines. Enter the amount from Form 75, Section IV, For any part of the year you’re a nonresident trust or
line 1. Include Form 75. estate, include any taxable interest and dividend income
from Idaho sources received in 2022.
Line 28 Tax Reimbursement Incentive Credit
Enter the total credit allowed from the Idaho Line 2 Income or (Loss)
Reimbursement Incentive certificate. Include a copy of If you’re a resident or part-year resident trust or estate,
the certificate with the return. include any business or farm income or loss received in
2022 while an Idaho resident.
Line 31 Penalty and Interest
Penalty: Idaho law provides penalties for not filing tax For any part of the year you’re a nonresident trust or
returns by the due date, not paying tax due on time, estate, include any business or farm income or loss from
and not prepaying enough on extension returns. For Idaho sources received in 2022.

more information or to calculate a penalty, see our Line 3 Gain or (Loss)
Penalties and Interest page at tax.idaho.gov/penalties. If you’re a resident or part-year resident trust or estate,
Interest: Interest is charged from the due date until include any capital or ordinary gain or loss received in
paid. The rate for 2023 is 5%.

EIN00044 09-29-2022 Page 5 of 9

- 8 -

Form 66 — Instructions 2022 (continued)

2022 while an Idaho resident. hadn’t been claimed
For any part of the year you’re a nonresident trust or • Compute the Idaho adjusted basis and any gains
estate, include any capital or ordinary gain or loss or losses from the sale or exchange of property
from Idaho sources received in 2022. using the Idaho depreciation amounts
• If the federal depreciation (including gains and
Line 4 Rents, Royalties, Partnerships, Other losses) is less than the Idaho depreciation
Estates and Trust (including gains and losses), include the difference
If you’re a resident or part-year resident trust or estate, as a deduction on this line; otherwise, enter the
include any rents, royalties, partnership or other estate difference on Column A, line 9
and trust income received in 2022 while an Idaho
resident. Don’t enter any amounts for property acquired during
2008 and 2009.
For any part of the year you’re a nonresident trust
or estate, include any rents, royalties, partnership or Column A If the federal depreciation is more than
other estate and trust from Idaho sources received in the depreciation calculated without the bonus
2022. depreciation, include the difference on this line. If
you’re a partner in a partnership that has Idaho source
Line 5 Other Income income, include your distributive share from Form ID
If you’re a resident or part-year resident trust or estate, K-1, Part IV, Column A, line 22.
include any other income received in 2022 while an Column B If the federal depreciation is more than the
Idaho resident. depreciation calculated without the bonus depreciation,
For any part of the year you’re a nonresident trust or include the difference on this line for the time you were
estate, include any other income from Idaho sources an Idaho resident or from Idaho sources. Include on this
received in 2022. line your apportioned share from Form ID K-1, Part IV,
Include a schedule detailing the sources and amounts Column B, line 22.

of other income. Line 10 Other Additions
Line 8 Interest and Dividends not Taxable Under Column A Enter any miscellaneous Idaho additions.
Include a schedule identifying each addition. Include
Internal Revenue Code (IRC)
Column A Enter the interest and dividends net of unrelated business taxable income on this line. If you’re
applicable amortization received or accrued from a partner in a partnership that has Idaho source income,
obligations of any state or political subdivision include your distributive share from Form ID K-1, Part IV,
excluded from federal taxable income under the Column A, line 23.
provisions of the IRC. If you’re a partner in a Column B Enter the portion of miscellaneous Idaho
partnership that has Idaho source income, include deductions, from Column A, while you were an
your distributive share from Form ID K-1, Part IV, Idaho resident. Include your distributive share from
Column A, line 21. This amount can’t be less than Form ID K-1, Part IV, Column B, line 23.
zero.
Line 11 Idaho Net Operating Loss (NOL) Carryover
Column B Enter the interest and dividends net of and Carryback
applicable amortization received or accrued from Columns A and B Enter the Idaho NOL carryover.
obligations of any state or political subdivision Include Form 56 or a schedule showing the application of
excluded from federal taxable income under the the loss. Don’t include losses from sources that weren’t
provisions of the IRC received while a resident of taxable by Idaho or that were incurred before becoming a
Idaho or from Idaho sources. Include on this line resident or part-year resident.
your apportioned share from Form ID K-1, Part IV,
Column B, line 21. This amount can’t be less than If this is an amended return to claim an NOL carryback,
zero. enter the amount of the NOL carryback. Include Form 56
or a schedule showing the application of the loss.
Line 9 Addition for Bonus Depreciation Enter the total of the NOL carryover and carryback
If you claimed federal bonus depreciation for property amounts.
placed in service before 2008 or after 2009:
• Complete a separate federal Form 4562 or Line 12 Income Exempt From Idaho Tax
detailed computation for Idaho depreciation Column A Enter the amount of interest income received
purposes as if the special depreciation allowance from U.S. government obligations (U.S. Savings Bonds,
etc.) and Idaho municipal securities not distributed.

EIN00044 09-29-2022 Page 6 of 9

- 9 -

Form 66 — Instructions 2022 (continued)

Expenses related to the production of this income reduce Form ID K-1, Part IV, Column A, lines 26 and 28.
the amount you enter here. This amount is adjusted Enter the portion of miscellaneous Idaho
Column B
to reflect the estate tax deduction on page 1, line 6, deductions, from Column A, while you were an
attributed to income exempt from Idaho tax. Idaho resident. Include your distributive share from
The fiduciary must provide the beneficiary with the Form ID K-1, Part IV, Column B, lines 26 and 28.
necessary information if a portion of this adjustment
was distributed. Include a schedule showing your Line 16 Deductions From Federal Form 1041
computations. If you’re a partner in a partnership that Don’t include state income taxes deducted on
has Idaho source income, include your distributive Form 1041, line 11.
share from Form ID K-1, Part IV, Column A, lines 24
and 25. Schedule B
Column B Enter the portion of income exempt Compute tax credits according to the following
from Idaho tax, from Column A, while you were an instructions and the instructions accompanying the
Idaho resident. Include your distributive share from appropriate forms. Credits pass through to beneficiaries
Form ID K-1, Part IV, Column B, lines 24 and 25. the same way income and expenses are distributed.
The fiduciary must provide each beneficiary with an
Line 13 Subtraction for Bonus Depreciation Idaho Form ID K-1. This form shows the beneficiary’s
If you claimed federal bonus depreciation for property share of credits earned, credits subject to recapture,
placed in service before 2008 or after 2009: and contribution information needed to calculate
• Complete a separate federal Form 4562 or certain credits. Each beneficiary uses this information
detailed computation for Idaho depreciation to determine the amount of Idaho credit allowed,
purposes as if the special depreciation recapture required, and credit carryovers that exist
allowance hadn’t been claimed on the beneficiary’s Idaho income tax return. Credits
• Compute the Idaho adjusted basis and any reported by each beneficiary are subject to the
gains or losses from the sale or exchange of limitations applicable to that beneficiary. Include copies
property using the Idaho depreciation amounts of Form ID K-1 with your return for the year when the
• If the federal depreciation (including gains and credit is earned.
losses) is less than the Idaho depreciation If an individual beneficiary’s share of income is taxed on
(including gains and losses), include the the trust or estate return, the tax can be offset by that
difference as a deduction on this line; otherwise, beneficiary’s share of credits. Credits applied to this tax
enter the difference on Column A, line 9 are computed based on the credit limitations applicable
Don’t enter any amounts for property acquired during to trusts or estates. For example, if a partnership pays
2008 and 2009. the tax for three individual beneficiaries, the amount of
credit for contributions to educational institutions is the
Column A If the federal depreciation is less than lesser of the following amounts:
the depreciation calculated without the bonus
• 50% of the three beneficiaries’ share of the amount
depreciation, include the difference on this line. If
donated
you’re a partner in a partnership that has Idaho source
income, include your distributive share from Form ID • 50% of the tax computed for the three beneficiaries, or
K-1, Part IV, Column A, line 27. • $500
Column B If the federal depreciation is less than the Credits allowed to a beneficiary that aren’t used to
depreciation calculated without the bonus depreciation, offset that beneficiary’s tax can’t be used to offset the
include the difference on this line for the time you were tax computed for other beneficiaries. The broadband
an Idaho resident or from Idaho sources. Include on equipment investment credit can be transferred to
this line your apportioned share from Form ID K-1, another taxpayer rather than used by the taxpayer who
Part IV, Column B, line 27. earns the credit.
Line 14 Other Subtractions To claim a credit you acquired through a transfer, include
Column A Enter any miscellaneous Idaho deductions. a copy of Form 70, Idaho Statement of Credit Transfer,
Include a schedule identifying each addition. If with each return you’re claiming transferred credit on.
you’re a partner in a partnership that has Idaho
Line 1 Property Tax Exemption
source income, include your distributive share from Check the “Yes” box if you elected the property tax
exemption on personal property that qualifies for the

EIN00044 09-29-2022 Page 7 of 9

- 10 -

                                                             Form 66 — Instructions     2022  (continued)         

investment tax credit. Include a copy of Form 49E.           colleges and universities
                                                           • A nonprofit, private, or public Idaho school 
Line 2 Credit for Taxes Paid to Another State
                                                             (elementary, secondary, or higher education) or 
This credit only applies to resident or part-year resident 
                                                             its foundation
trusts or estates.
                                                           •  Idaho education public broadcast system 
An Idaho trust or estate must report all of its income       foundations
regardless of where it was earned. If the trust or estate 
also is taxed by another state on income reported on       • The Idaho State Historical Society or its 
the Idaho return, it can claim a credit against the Idaho    foundation
tax. The credit is limited to the proportion of the Idaho  •  An Idaho public library or its foundation
tax that the federal total income of the trust or estate   •  An Idaho library district or its foundation
derived from sources in the other state and taxed by       • An Idaho public or private nonprofit museum
that state bears to the federal total income.
                                                           •  The Idaho Commission for Libraries
If you have credit for taxes paid to more than one 
                                                           • Idaho Commission on Hispanic Affairs
state, use a separate Schedule B for each state. You 
must include a copy of the other state’s tax return with   • Idaho Commission for the Blind and Visually 
your Idaho return. Enter the total on line 2g. Amounts       Impaired
on line 2d should be rounded to four digits to the right   •  Idaho Council on Developmental Disabilities
of the decimal point. For example, .66666 is rounded       • Idaho State Independent Living Council
to .6667 and should be entered as 66.67%.                  • Idaho STEM Action Center
If the trust is an ESBT, complete a separate               •  Idaho Council for the Deaf and Hard of Hearing
Schedule B for the S corporation items. Modify the 
                                                           •  Medical residency programs or support 
Schedule B to report the applicable S corporation 
                                                             organizations devoted to training residents in 
amounts from the ESBT tax computation schedules.
                                                             Idaho
Line 3 Credit for Contributions to Idaho Educational 
                                                           Line 4 Credit for Contributions to Idaho Youth and 
Entities
                                                           Rehabilitation Facilities
Cash donations made by a trust or estate to a 
qualified educational entity can qualify for a tax credit. A trust or estate can claim this credit if it donated cash or 
Donations of goods or services don’t qualify.              goods to the following:
Include amounts from Form ID K-1, Part VII, line 55 to     • Qualified center for independent living
calculate the credit amount.                               • Youth or rehabilitation facility or its foundation, or
If the trust or estate pays the tax for one or more        • Nonprofit substance abuse center licensed by the 
beneficiaries, the credit is limited to the smallest of:     Idaho Department of Health and Welfare
• The beneficiary’s share of one-half of the amount        Include amounts from Form ID K-1, Part VII, line 56 to 
  donated                                                  calculate the credit amount.
• 50% of the tax computed for the beneficiary              If the trust or estate pays the tax for one or more 
• $500, or                                                 beneficiaries, the credit is limited to the smallest of:
• The beneficiary’s tax, minus the amount on               • The beneficiary’s share of one-half of the amount 
  Schedule B, line 2g attributable to that beneficiary       donated
After calculating the credit amount, the trust or estate   • 20% of the tax computed for the beneficiary
can add any amounts reported on Form ID K-1,               • $100, or
Part XI, line 63 to that amount. The total credit can’t    • The beneficiary’s tax less the amounts on line 3 
exceed $500.                                                 and Form 44, Part I, line 1
Don’t enter the total credit earned by the trust or        After calculating the credit amount, the trust or estate 
estate if the trust or estate isn’t paying the tax for all can add any amounts reported on Form ID K-1, 
the beneficiaries.                                         Part XI, line 65 to that amount. The total credit can’t 
A qualified educational entity includes:                   exceed $100.
• A nonprofit corporation, fund, foundation,               Don’t enter the total credit earned by the trust or estate 
  research park, trust, or association organized           if the trust or estate isn’t paying the tax for all the 
  and operated exclusively for the benefit of Idaho 

EIN00044 09-29-2022                                                                                       Page 8 of 9

- 11 -

                                                                                     Form 66 — Instructions     2022  (continued)         

beneficiaries.                                                                       Coeur d’Alene
The qualified youth or rehabilitation facilities and their                         • Living Independence Network Corporation, Boise 
foundations are:                                                                     and Twin Falls
•  Anchor House                                                                    • Living Independently For Everyone, Inc., Blackfoot, 
• The Arc, Inc., Boise                                                               Idaho Falls, and Pocatello

• The Children’s Home Society of Idaho, Inc., Boise                                Line 5 Total Business Income Tax Credits
• The Children’s Village, Inc., Coeur d’Alene                                      Enter the total business income tax credits from 
• Dawn Enterprises, Inc., Blackfoot                                                Form 44, Part I, line 10. Include Form 44.
• Development Workshop, Inc., Idaho Falls
                                                                                   Signature
• Gem Youth Services, Emmett                                                       The fiduciary or an officer representing the fiduciary must 
• Hope House, Inc., Nampa                                                          sign the return.
• Idaho Drug Free Youth, Inc., Coeur d’Alene
• Idaho Elks Rehabilitation Hospital, Inc., Boise                                  Tax Preparer
                                                                                   Check this box if you paid a tax preparer to complete 
•  Idaho Youth Ranch
                                                                                   your return, and you’re authorizing the Tax Commission 
• Kinderhaven, Sandpoint                                                           to discuss your return with the paid preparer identified on 
• Learning Lab, Inc., Boise                                                        your return.
• Magic Valley Rehabilitation Services, Inc.,Twin Falls                            You’re also authorizing the paid preparer to:
• New Day Products, Inc., Pocatello                                                • Give the Tax Commission any information that’s 
• Northwest (North Idaho) Children’s Home                                            missing from your return, and
• Opportunities Unlimited, Inc., Lewiston                                          •  Call the Tax Commission for information about 
• Panhandle Special Needs, Inc., Sandpoint                                           the processing of your return or the status of your 
                                                                                     refund or payments
• Project P.A.T.C.H. (Planned Assistance for Troubled 
  Children)                                                                        You aren’t authorizing the paid preparer to receive 
• Shepherd’s Home, Inc., McCall                                                    any refund check, bind you to anything including any 
                                                                                   additional tax liability, or otherwise represent you before 
• Transitional Employment Services for the                                         the Tax Commission.
  Handicapped, Coeur d’Alene
                                                                                   This authorization is valid for up to 180 days from the 
• Walker Center, Gooding
                                                                                   date the Tax Commission receives the return. If you 
• Winchester Occupational Workshop, Winchester                                     want the Tax Commission to contact you instead of your 
• Witco Inc., Caldwell                                                             preparer, leave the box blank.
• Women’s and Children’s Alliance
The following are the qualified centers for independent 
living:
• Disability Action Center Northwest, Moscow and 
Idaho Fiduciary Tax Computation Schedule

If Idaho taxable income is:                                                        The tax is:

Less than or equal to $1,662 ..............................................        1% of Idaho taxable income, line 10
Over $1,662 but not over $4,987 ........................................           $16.62 plus 3% of excess over $1,662
Over $4,987 but not over $8,311 ........................................           $116.36 plus 4.5% of excess over $4,987
$8,311 or more ................................................................... $265.96 plus 6% of excess over $8,311

                                                           Contact us:
                        In the Boise area: (208) 334-7660  |                       Toll free: (800) 972-7660
                                    Hearing impaired (TDD) (800) 377-3529
                                              tax.idaho.gov/contact
EIN00044 09-29-2022                                                                                                             Page 9 of 9

PDF file checksum: 1811799302

(Plugin #1/9.12/13.0)