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                               Form 39NR 
                                                                                                                                           2023
                               Part-year Resident and Nonresident 
                               Supplemental Schedule
Names as shown on return                                                                                             Social Security number

A. Additions. See instructions, page 40.                                                                       Column A - Federal   Column B - Idaho
   1.  Non-Idaho state and local bond interest and dividends ..........................                      ▪ 1     00           ▪                    00
   2.  Idaho college savings account withdrawal ..............................................               ▪ 2     00           ▪                    00
   3.  Bonus depreciation. Include federal Form 4562s. Check the
       box if you have a current year loss limitation. See instructions    ▪                         ...     ▪ 3     00           ▪                    00
   4.  Other additions. Include explanation .......................................................          ▪ 4     00           ▪                    00
   5.  Total additions. Add lines 1 through 4. Enter here and on Form 43, line 29 ........                   ▪ 5     00           ▪                    00
B. Subtractions. See instructions, page 41.
   1.  Idaho net operating loss carryover ▪
       Idaho net operating loss carryback ▪              Enter total here                                      1     00                                00
   2.  State income tax refund. See instructions ...............................................             ▪ 2     00           ▪                    00
   3.  Interest from U.S. government obligations ..............................................              ▪ 3     00           ▪                    00
   4.  Child/dependent care. Include federal Form 2441 ..................................                    ▪ 4     00           ▪                    00
   5.  Social Security & railroad benefits included in Form 43, line 28, Column A ........                   ▪ 5     00           ▪                    00
   6.  Idaho capital gains deduction. Include Form CG .....................................                  ▪ 6     00           ▪                    00
   7.  Idaho resident - active duty military pay earned outside of Idaho ............                        ▪ 7     00           ▪                    00
   8.  Idaho medical savings account.   Contributions      Interest
         Financial institution               Account number                                                    8     00           ▪                    00
   9.  Idaho college savings program ................................................................          9     00           ▪                    00
   10.  Adoption expenses .................................................................................. ▪ 10    00           ▪                    00
   11. Home for the aged and/or developmentally disabled. Complete Part F, line 3 ....                         11    00           ▪                    00
   12.  Idaho lottery winnings, less than $600 per prize ......................................                12    00           ▪                    00
   13.  Income earned on a reservation by an American Indian .........................                         13                 ▪                    00
   14.  Workers’ compensation insurance ...........................................................            14    00           ▪                    00
   15.  Partner’s and shareholder’s pass-through subtractions ............................                   ▪ 15    00           ▪                    00
   16. Energy efficiency upgrades Description                                                        .....   ▪ 16    00           ▪                    00
   17.  Technological equipment donation ..........................................................          ▪ 17    00           ▪                    00
   18.  Health insurance premiums .....................................................................      ▪ 18    00           ▪                    00
   19.  Long-term care insurance .......................................................................     ▪ 19    00           ▪                    00
   20.  Alternative energy device deduction .......................................................
            Year         Type of Device     Total Cost        Percentage
            Acquired
       a.   2023                          $            X      40%                                    =         20a   00           ▪                    00
       b.   2022                          $            X      20%                                    =         20b   00           ▪                    00
       c.   2021                          $            X      20%                                    =         20c   00           ▪                    00
       d.   2020                          $            X      20%                                    =         20d   00           ▪                    00
       e.  Add lines 20a through 20d. Can’t exceed $5,000 ..............................                       20e   00           ▪                    00
   21.  Add lines 1 through 19 and 20e ..............................................................          21    00                                00
   22. Idaho qualified retirement benefits deduction..........................................
       a. If single, enter $43,524; if married filing jointly, enter $65,286 ............                    ▪ 22a   00
       b. Federal Railroad Retirement received ................................................              ▪ 22b   00           See instructions, 
       c. Social Security benefits received ........................................................         ▪ 22c   00           page 47, for qualifying 
                                                                                                                                  retirement benefits to 
       d. Balance. Subtract lines 22b and 22c from line 22a. If less than zero, enter zero...                  22d   00           be included on lines 
       e. Qualifying retirement benefits included in federal gross income .........                          ▪   22e 00           22e and 22g.
         f. Column A benefits. Smaller of line 22d or line 22e ..............................                ▪ 22f   00
       g. Qualifying retirement benefits included in Idaho gross income ...........                            22g                ▪                    00
       h. Divide line 22g by line 22e ..................................................................       22h                                  %
       i.   Column B benefits deduction. Multiply line 22f by line 22h .................                       22i                ▪                    00
   23.  Nonresident military pay included in Form 43, line 28, Column A ...........                          ▪ 23    00
   24.  Bonus depreciation. Include federal Form 4562s ...................................                   ▪ 24    00           ▪                    00
   25.  First-time home buyer. Contributions           Interest
         Financial institution               Account number
            By checking the box, I attest that I am a first-time home buyer. 
         ▪  See instructions.                                                                                  25                 ▪                    00
EFO00087    09-07-2023                                                                                                                        Page 1 of 2

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Form 39NR 2023 (continued)
Names as shown on return Social Security number

26. Other subtractions. Include explanation ................................................. ▪ 26 00 ▪ 00
27. Total subtractions. Column A, add lines 21, 22f, 23, 24, and 26. Column B,
add lines 21, 22i, 24, 25, and 26. Enter here and on Form 43, line 30 ........ 27 00 ▪ 00
C. Credit for income tax paid to other states by part-year residents. See instructions, page 50.
Nonresidents can’t claim this credit. Idaho residents on active military duty, complete Part D below.
This credit is being claimed for taxes paid to: ▪ (State name)
1. Idaho adjusted income from Form 43, line 31, Column B ...................... 1 00
2. Federal adjusted gross income earned in other state adjusted for Include a copy of the
Idaho modifications. See instructions ..................................................... ▪ 2 00 income tax return and a
separate Form 39NR
3. Amount of income taxed by Idaho and also taxed by another state ............. ▪ 3 00 for each state for which
4. Idaho tax, Form 43, line 42 ..................................................................... 4 00 a credit is claimed.
5. Divide line 3 by line 1. Enter percentage here ........................................ 5 %
6. Multiply line 4 by line 5 ................................................................................................................... 6 00
7. Other state’s tax due minus its income tax credits. See instructions ...... ▪ 7 00
8. Divide line 3 by line 2. Enter percentage here ........................................ 8 %
9. Multiply line 7 by line 8 ................................................................................................................... 9 00
10. Enter the smaller of lines 6 or 9 here and on Form 43, line 43 ...................................................... ▪ 10 00
D. Credit for income tax paid to other states by Idaho residents on active military duty. See instructions, page 51.
This credit is being claimed for taxes paid to: ▪ (State name)
1. Idaho tax, Form 43, line 42 ..................................................................... 1 00 Include a copy of the
2. Other state’s adjusted income. See instructions ..................................... ▪ 2 00 income tax return and a
separate Form 39NR
3. Idaho adjusted income from Form 43, line 31, Column B ....................... 3 00 for each state for which
4. Divide line 2 by line 3. Enter percentage here ........................................ 4 % a credit is claimed.
5. Multiply line 1 by line 4. Enter amount here ................................................................................... 5 00
6. Other state’s tax due minus its income tax credits ......................................................................... ▪ 6 00
7. Enter the smaller of lines 5 or 6 here and on Form 43, line 43 ...................................................... ▪ 7 00
E. Credits for Idaho educational entity and Idaho youth and rehabilitation facility contributions, and live organ donation
expenses. See instructions, page 51.
1. Credit for Idaho educational entity contributions ............................................................................ ▪ 1 00
2. Credit for Idaho youth and rehabilitation facility contributions ....................................................... ▪ 2 00
3. Credit for live organ donation expenses ........................................................................................ ▪ 3 00
4. Total credits. Add lines 1 through 3. Enter total here and on Form 43, line 44 .............................. 4 00
F. Maintaining a home for a family member age 65 or older or a family member with a developmental disability. See
instructions, page 52.
1. Did you maintain a home for an immediate family member age 65 or older (not including
you and your spouse) and provide more than one-half of that person’s support? ................................ Yes No
2. Did you maintain a home for an immediate family member with a developmental disability
(including you and your spouse) and provide more than one-half of that person’s support? ................ Yes No
3. List each family member you’re claiming:
Family Member’s Name Family Member’s Relationship to Person Family Member’s Check here if
Social Security Filing Return Birthdate Developmentally
First Name Last Name Number (mm/dd/yyyy) Disabled

4. Total amount claimed ($100 for each qualifying member but not more than $300). Enter here and
on Form 43, line 64. (Credit can’t be claimed if you took $1,000 deduction on Part B, line 11.) .......... 4 00
G. Dependents: (Continued from Form 43, page 1, line 6)
First Name Last Name Social Security Number Birthdate
(mm/dd/yyyy)

EFO00087 09-07-2023 Page 2 of 2

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Form 39NR — Instructions
2023
Part-year Resident and Nonresident
Supplemental Schedule

Complete Form 39NR if you’re filing Form 43. If • Compute the Idaho adjusted basis and any
you’re filing Form 40, complete Form 39R. gains or losses from the sale or exchange of the
property using the Idaho depreciation amounts
Part A — Additions • If the federal depreciation (including gains and
Line 1 Non-Idaho State and Local Bond Interest losses) is more than the Idaho depreciation
and Dividends (including Idaho gains and losses), include
Column A: Enter the amount of interest and the difference on this line; otherwise, enter the
dividends, less the related expenses, you received difference on Part B, line 24
from municipal bonds of other state governments, Include on this line your distributive share of bonus
including their counties or cities, or from obligations depreciation from Form ID K-1, Part IV, line 22.
of any foreign country. This income isn’t taxed Don’t enter any amounts for property acquired during
on your federal return. Include any amount 2008 and 2009.
passed through to you from Form ID K-1, Part IV,
Column A, line 21. Column A: If the federal depreciation is more
than the depreciation calculated without the bonus
Column B: Enter the amount in Column A earned depreciation, include the difference on this line.
while an Idaho resident or part-year resident. This
includes your apportioned share passed through If you’re a shareholder of an S corporation or a partner
from S corporations, partnerships, trusts, and in a partnership that has Idaho source income, include
estates from Form ID K-1, Part IV, Column B, your distributive share of bonus depreciation from
line 21. Form ID K-1, Part IV, Column A, line 22.
If you’re required to file an Idaho return, you must Column B: If the federal depreciation is more
report any amounts allocated or apportioned to Idaho. than the depreciation calculated without the bonus
depreciation, include the difference on this line.
Line 2 Idaho College Savings Account Enter on this line your apportioned share of bonus
Withdrawal depreciation from Form ID-K-1, Part IV, Column B,
Column A: If you made a nonqualified withdrawal line 22. The amount must be included as part of
from an Idaho college savings account, enter the Form 43, line 27, Idaho Adjusted Gross Income.
amount withdrawn minus any amounts reported on If you have a current year loss limitation for the
your federal Form 1040 or 1040-SR. following:
Include withdrawals from Idaho college savings • At Risk (IRC Section 465)
programs that are transferred to a qualified program
• Passive Loss (IRC Section 469)
operated by another state or a qualified Achieving
a Better Life Experience (ABLE) program. The • Partnership Basis (IRC Section 704(d))
amount added back is limited to your contributions • Shareholder Basis (IRC Section 1366(d)
deducted in the year of transfer and the previous Check the box and include Form DBDA.
tax year.
Line 4 Other Additions
Column B: If you made a nonqualified withdrawal Complete this worksheet using the instructions
from an Idaho college savings account, enter the below to determine your other additions.
total amount withdrawn. Column A Column B
Line 3 Bonus Depreciation 1. Federal net operating
If you claimed bonus depreciation for federal loss ...................................
purposes for property acquired before 2008 or 2. Capital loss carryforward ....
after 2009: 3. Retirement plan lump-sum
• Complete a separate federal Form 4562 or distributions .......................
detailed computation for Idaho depreciation 4. Partner and shareholder
purposes as if the special depreciation Idaho additions ..................
allowance hadn’t been claimed

EIN00046 09-07-2023 Page 40 of 64

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Form 39NR — Instructions 2023 (continued)

5. Idaho medical savings Idaho Medical Savings Account Withdrawals
account withdrawals .......... Columns A and B: If you withdraw funds from an
6. Non-Idaho passive losses Idaho medical savings account and don’t use the
incurred before taxpayer funds to pay eligible medical expenses, Idaho taxes
was an Idaho resident ...... the withdrawal. Report this amount as an other
7. First-time home buyer addition. Eligible medical expenses include:
savings account • Medical care
withdrawals ......................
• Vision care
8. Total. Add lines 1 through 7. • Dental care
Enter these amounts in the
appropriate columns on line • Medical insurance premiums and long-term
4 of Form 39NR ................. care expenses
If you make a taxable withdrawal and you’re under
Federal Net Operating Loss (NOL) age 59 1/2, penalty applies to the withdrawal. The
penalty is 10% of the amount withdrawn. Report the
Column A: Enter the NOL carryforward or carryback
penalty on Form 43, line 72, and check the box for an
included on your federal return. The federal NOL
unqualified withdrawal.
carryforward or carryback isn’t the same as Idaho’s.
The Idaho NOL is reported on Part B, line 1. First-time Home Buyer Savings Account
Column B: Make no entry in Column B. Columns A and B: If you withdraw funds from an
Idaho first-time home buyer savings account and
Capital Loss Carryforward
don’t use the funds to pay eligible home costs, Idaho
Column A: Enter any capital losses included on taxes the withdrawal. Report this amount as an other
federal Form 1040 or 1040-SR, line 7 that were addition. Eligible home costs include:
incurred in another state or capital losses from • Down payment for the purchase of an Idaho
activities not taxable by Idaho. home
See the Capital Gain or Loss Adjustment • Cost, fees, taxes, or payments for the
Worksheet on page 27 to compute your Idaho purchase of an Idaho home
capital gain (loss) and required addition if
necessary. Part B — Subtractions
Column B: Make no entry in Column B. Line 1 Idaho Net Operating Loss (NOL) Carryover
and Carryback
Retirement Plan Lump-sum Distributions
Columns A and B: Enter the Idaho NOL carryover.
Column A: Enter the taxable amount of a lump-sum Include Form 56 or a schedule showing the application
distribution from a retirement plan reported on of the loss. Don’t include losses from sources that
federal Form 4972. The amount taxable by Idaho weren’t taxable by Idaho or that were incurred before
includes the ordinary income portion and the becoming a resident or part-year resident.
amount eligible for the federal capital gain election.
If this is an amended return to claim an NOL
Column B: Enter any amount in Column A received carryback, enter the amount of the NOL carryback.
while an Idaho resident. Include Form 56 or a schedule showing the
application of the loss.
Partner and Shareholder Idaho Additions
Column A: Include the amount of the state, municipal, Enter the total of the NOL carryover and carryback
and local income tax additions from Form ID K-1, amounts.

Part IV, Column B, line 20, and the other additions Line 2 State Income Tax Refund
from Form ID K-1, Part IV, Column B, line 23.
Column A: Enter all state income tax refunds
Column B: Include your apportioned share of the included on federal Schedule 1, line 1.
state, municipal, and local income tax additions from
Form ID K-1, Part IV, Column B, line 20, and the other
additions from Form ID K-1, Part IV, Column B, line 23.

EIN00046 09-07-2023 Page 41 of 64

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Form 39NR — Instructions 2023 (continued)

Column B: Enter state income tax refunds and 3. Enter excluded benefits from Part III of
state tax rebates for Idaho servicemembers Form 2441 ..............................................
included on Idaho Form 43, line 19.
4. Subtract line 3 from line 2. If zero or
Line 3 Interest from U.S. Government Obligations less, stop. You can’t claim the
Idaho doesn’t tax interest income received from deduction ................................................
U.S. government obligations. See page 29 for 5. Enter your earned income ......................
examples of U.S. government obligations. 6. If married filing a joint return, enter your
Idaho taxes interest income received from the spouse’s earned income. All others
Federal National Mortgage Association (FNMA) and enter the amount from line 5 ..................
the Government National Mortgage Association 7. Enter the smallest of lines 1, 4, 5, or 6
(GNMA). here and on Form 39NR, Part B, line 4,
Column A .................................................
If you have interest income from a mutual fund that
invests in both nonexempt securities and exempt 8. If married filing a joint return, enter the
U.S. government securities, you can deduct the total of lines 5 and 6 that are from Idaho
portion of the interest earned that’s attributable to sources. All others enter the amount
from line 5 from Idaho sources ...............
direct U.S. government obligations. This amount
must be identified by the mutual fund to be 9. If married filing a joint return, enter the
deductible. total of lines 5 and 6. All others enter
the amount from line 5 ............................
Column A: Enter the interest income you received
10. Divide line 8 by line 9.
from U.S. government obligations if included on
(Can’t exceed 100%) ............................. %
federal Form 1040 or 1040-SR, line 2b. Your
distributive share from Form ID K-1, Part IV, 11. Multiply line 7 by line 10. Enter this
Column A, line 25 net of the expenses related to the amount here and on Form 39NR,
federal obligations, should already be included on Part B, line 4, Column B .........................
federal Form 1040 or 1040-SR.
Include federal Form 2441, Child and Dependent Care
Column B: Enter on this line the interest and
Expenses, with your return.
related expenses included as part of Form 43,
line 27. This includes your apportioned share of Line 5 Social Security and Railroad Benefits
interest from Form ID K-1, Part IV, Column B, Idaho doesn’t tax Social Security or Social Security
line 25 minus expenses relating to U.S. interest. equivalent benefits, benefits paid by the Railroad
Retirement Board, or Canadian Social Security
Line 4 Child and Dependent Care benefits (OAS, QPP or CPP) that are taxable on your
If you claimed the federal Credit for Child and
federal return.
Dependent Care Expenses, you’re allowed an
Idaho deduction for the child care expenses you Exempt payments from the Railroad Retirement
paid for the care of your dependents. The Idaho Board include:
deduction is a different amount than the federal • Retirement, supplemental, and disability annuities
credit. • Unemployment and sickness benefits
Complete this worksheet to determine your Idaho Enter the taxable amount of Social
Column A:
child or dependent care deduction. Refer to federal Security benefits from Form SSA-1099 or
Form 2441 to determine amounts to enter on lines 1 Social Security Equivalent railroad benefits from
through 6. Form RRB-1099 included on your federal Form 1040
Worksheet or 1040-SR, line 6b. Don’t enter the amount reported
on Form 1040 or 1040-SR, line 6a.
1. Enter the amount of qualified expenses
you incurred and paid in 2023. Don’t Enter the taxable amount of non-Social Security
include amounts paid by your employer equivalent railroad benefits from Form RRB-1099R
or excluded from taxable income ........... included on your federal Form 1040 or 1040-SR, line
2. Enter $12,000 for one or more child or 5b. Don’t enter the amount reported on Form 1040 or
dependent cared for during the year ..... 1040-SR, line 5a.

EIN00046 09-07-2023 Page 42 of 64

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Form 39NR — Instructions 2023 (continued)

If subtracting benefits from the Railroad Retirement have to compute the amount of income earned outside
Board, you must include Form RRB-1099 or of Idaho. See your unit of assignment or use your
RRB-1099-R with your return. orders to make the computation. Include a copy of
Disability pension paid by the Federal Railroad your worksheet.
Retirement Act may be included as wages on National Guard or Reserve pay, including annual
Form 1040 or 1040-SR, line 1 if you’re under the training pay, doesn’t qualify as active duty pay unless
minimum retirement age. you’ve been called into full-time duty for 120 days
or more. If you’re a commissioned officer of the
Column B: Enter Social Security and railroad Public Health Service or of the National Oceanic
benefits included on Idaho Form 43, line 19. and Atmospheric Administration militarized by the
President of the United States and attached to the
Line 6 Idaho Capital Gains Deduction
armed forces, your active duty military wages earned
Columns A and B: If you had capital gain net
outside Idaho qualify for this deduction. Enter these
income from the sale of qualified Idaho property
wages on this line.
described below, you may be able to deduct 60%
of the capital gain net income reported on federal Line 8 Idaho Medical Savings Account
Schedule D. Contributions and Interest
(a) Real property held for at least 12 months, or Columns A and B: You can contribute up to $10,000
(b) Tangible personal property used in a ($20,000 if married filing a joint return) to an Idaho
revenue-producing enterprise and held for at medical savings account and deduct the contribution.
least 12 months Deductible contributions don’t include reimbursements
• See page 32 for the definition of that were redeposited into your Idaho medical savings
revenue-producing enterprises account. Don’t include amounts deducted on federal
Form 1040 or 1040-SR.
(c) Cattle and horses held for at least 24 months
and other livestock used for breeding held for An Idaho medical savings account generally is
at least 12 months established with a bank, savings and loan, or credit
(d) Timber held for at least 24 months union. The account is established to pay eligible
medical expenses of the account holder and the
(e) Certain sales of partnership interests. account holder’s dependents.
See Idaho Code 63-3022H(3)(f) for more
information. Include interest earned on the account on this line but
only if included on Form 43, line 8. Add your qualifying
Note: Gains from the sale of stocks and other contributions to the interest earned on the account and
intangibles don’t qualify. enter the total on this line.
Complete Idaho Form CG to compute your capital
gains deduction. Line 9 Idaho College Savings Program
You can deduct up to $6,000 ($12,000 if married filing
Line 7 Idaho Resident-Military Pay Earned a joint return) per year in contributions to accounts
Outside of Idaho in the Idaho College Savings Program (IDeal).
Column A and B: If you’re serving in the United Contributions to an out-of-state qualified tuition
States military on active duty that’s continuous program aren’t eligible for the deduction. Designate
and uninterrupted for 120 days, Idaho doesn’t tax the account owner and beneficiary at the time you
your active duty military wages for service outside establish the account. The account owner can
of Idaho. The continuous 120 days don’t have to make withdrawals for a qualified eligible education
be in the same tax year. This deduction applies to expense for the beneficiary as provided in 26 U.S.C.
Idaho part-year residents who report military wages section 529. The person who withdraws the funds
earned outside Idaho as Idaho income on Form 43, must report the amounts withdrawn as income. More
line 7. information is available at idsaves.org or by calling
(866) 433-2533.
Enter the amount of wages in Columns A and B if
included on Form 43, line 7. Don’t include military
wages earned while stationed in Idaho. Your W-2
doesn’t show this amount separately, and you may

EIN00046 09-07-2023 Page 43 of 64

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Form 39NR — Instructions 2023 (continued)

Line 10 Adoption Expenses If you maintain the home for the family member for
Column A: If you adopt a child, you can deduct less than a full year, the deduction is allowed at
some of the expenses incurred in the adoption. the rate of $83.33 for each month the home was
You can claim legal and medical expenses incurred maintained.
up to a maximum of $10,000 per adoption. Travel A family member is any person who meets the
expenses don’t qualify. If you incur expenses in relationship test to be claimed as a dependent on
two or more years, deduct the costs in the year income tax returns. Refer to the federal Form 1040
paid until you meet the $10,000 limit. Expenses instructions for more information.
related to an unsuccessful attempt to adopt aren’t Maintaining a household means paying more than
deductible. If you claim expenses in a year before one-half of the expenses incurred for the benefit of all
the unsuccessful attempt to adopt, file an amended the household’s occupants. Social Security benefits
return to add back any deduction claimed for the aren’t support provided by you but must be included
unsuccessful attempt. in the computation of total support provided. Some
Column B: Enter the amount included in Column examples of expenses of maintaining a household
A in the proportion that total Idaho income bears include:
to total income from all sources. Complete the • Property taxes
following worksheet.
• Mortgage interest
1. Total Idaho income from Form 43, line 20 ...... • Rent
2. T otal income from federal Form 1040 or • Utility charges
1040-SR, line 9 ....................................... • Upkeep and repairs
3. Divide line 1 by line 2.
• Property insurance, and
(Can’t exceed 100%) .............................. %
• Food consumed on the premises
4. T otal adoption expenses from line 10,
Column A ................................................. The amounts entered in Columns A and B must be
5. Multiply line 4 by line 3. Enter this the same.
amount on line 10, Column B .................
Line 12 Idaho Lottery Winnings
Line 11 Columns A and B: Enter the amount of Idaho lottery
Home for the Aged prizes of less than $600 per award included in other
Columns A and B: You can deduct $1,000 for income on Form 43, line 19. The amounts entered in
each family member, not including yourself or your Columns A and B must be the same.
spouse, who:
Line 13 Income Earned on a Reservation by an
• Is age 65 or older
American Indian
• You maintain a household for, and
Column B: You can deduct all your income from
• You provide more than one-half of the family working on the reservation only when all these criteria
member’s support for the year are met:
Developmentally Disabled • You’re enrolled in a federally recognized tribe
You can deduct $1,000 for each family member, • You live and work on the reservation
including yourself and your spouse, who:
• The income is included on Form 43, line 7 of
• Is developmentally disabled your tax return
• You maintain a household for, and
If you have no other income, you aren’t required
• You provide more than one-half of the family to file.
member’s support for the year
Income earned off the reservation can’t be deducted.
No more than three deductions of $1,000 are Income earned on the reservation can’t be deducted
allowed. If you claim this deduction, you can’t claim if you live off the reservation.
the $100 credit in Part F.
See page 33 for the definition of developmental
disability.

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Form 39NR — Instructions 2023 (continued)

Line 14 Workers’ Compensation Insurance Items that qualify for this deduction are limited
Columns A and B: A self-employed individual can to computers, computer software and scientific
deduct the actual cost of amounts paid for workers’ equipment, or apparatus manufactured within five
compensation insurance coverage in Idaho, if the years of the date of donation. The amount deducted
cost isn’t deducted elsewhere. can’t reduce Idaho taxable income to less than zero.
Any unused deduction can’t be carried to another year.
Don’t enter amounts paid for coverage in other
states. The amounts entered in Columns A and B Columns A and B: Include your distributive share
must be the same. from the appropriate column of Form ID K-1, Part IV,
line 26. The deduction from a pass-through entity can’t
Line 15 Pass-through Subtractions be more than the amount of pass-through income
Column A: Include the amount of other subtractions minus deductions of the entity making the contribution.
included on Form ID K-1, Part IV, Column A, line 28.
Line 18 Health Insurance Premiums
Column B: Enter your Idaho apportioned share of Column A: Deduct premiums you paid for health
the Idaho subtractions from Form ID K-1, Part IV, insurance for yourself, your spouse, and your
Column B, line 28. dependents if those premiums haven’t already been
deducted or excluded from your income.
Line 16 Energy Efficiency Upgrade
If you claimed a deduction for health insurance
Columns A and B: To qualify for this deduction,
premiums on your federal Form 1040 or 1040-SR,
your Idaho residence must have existed, been
Schedule A, use the worksheet on page 46 to
under construction, or had a building permit issued
calculate the deduction allowed for health insurance
on or before January 1, 2002, and must be your
premiums. The worksheet follows the priority that
primary residence.
itemized deductions first apply to health insurance
Energy efficiency upgrade means an energy premiums, then to long-term care insurance.
efficiency improvement to your residence’s
envelope or duct system that meets or exceeds Idaho Medical Savings Account
the minimum value for the improved component If you take money out of your Idaho medical savings
established by the version of the International account to pay medical insurance premiums, no
Energy Conservation Code (IECC) in effect in Idaho deduction is allowed. Since the health insurance
during the tax year when the improvement is made. costs already are deducted or accounted for, they
Contact the Idaho Division of Building Safety at can’t be deducted a second time.
dbs.idaho.gov for more information.
Salary Reduction Plans
See page 30 for more on energy efficiency upgrades. Premiums paid through a cafeteria plan or other
The amount charged for labor to install the energy salary-reduction arrangement can’t be included in
efficiency upgrades is also deductible. the Idaho deduction for health insurance costs. For
example, if your health insurance payments are
Enter the energy efficiency upgrade installed in your
deducted from your paycheck pretax, they don’t qualify
Idaho residence. If you have more than one, enter
for the deduction.
multiple. Enter the total amount on line 16.
Business Deductions
Line 17 Technological Equipment Donation
Premiums deducted as a business expense can’t
Columns A and B: Enter the lesser of cost or fair be included in the Idaho deduction for health
market value of technological equipment donated insurance costs, since these amounts are already
to one or more of the following Idaho educational deducted. This includes amounts of self-employed
institutions or libraries located in Idaho: health insurance premiums deducted in arriving at
• Public or nonprofit private elementary, or federal adjusted gross income.
secondary school
Social Security Medicare A and B
• Public or nonprofit private college or university
No deduction is allowed for the amount paid for
• Public library or library district employer-required Social Security Medicare A. This
is the amount listed as a deduction on almost every
federal Form W-2.

EIN00046 09-07-2023 Page 45 of 64

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Form 39NR — Instructions 2023 (continued)

If you voluntarily enroll in Medicare B or Long-term Care Insurance
Medicare D or aren’t covered under Social Security 11. Enter the total paid for long-term care
and voluntarily enroll in Medicare A, you can deduct insurance .................................................
the premiums you paid.

Idaho Standard Deduction 12. Medical expense deduction not
If you use the Idaho standard deduction instead of allocated to health insurance costs.
itemizing your deductions for Idaho purposes, you Subtract line 1 from line 6. If less than
don’t have to reduce your health insurance costs by zero, enter zero .......................................
any amount claimed as a federal itemized deduction. 13. Portion of long-term care insurance
deduction allowed on federal Form 1040 or
Federal Itemized Deduction Limitations 1040-SR, Schedule A. Enter the lesser of
The following worksheets calculate your health lines 2 or 12 ..........................................
insurance and long-term care insurance premium 14. Enter the total long-term care
subtractions for Idaho purposes. insurance costs deducted elsewhere
If you aren’t itemizing deductions for Idaho, skip on the federal return ................................
lines 1-6 and enter zeros on lines 8, 12, and 13. 15. Long-term care insurance deduction
allowed. Subtract lines 13 and 14 from
Health Insurance and Long-term Care Insurance line 11. Enter the amount on Form 39NR,
Deduction Limitations line 19, Column A ..........................................
1. Amount claimed for health insurance
costs on federal Form 1040 or 1040-SR, Column B: Enter the amount from line 5 of this
Schedule A ............................................. worksheet.
2. Amount claimed for long-term care 1. Total Idaho income from Form 43,
insurance on federal Form 1040 or line 20 ...........................................................
1040-SR, Schedule A .............................. 2. Total income from federal Form 1040 or
3. Additional medical expenses claimed 1040-SR, line 9 ............................................
on federal Form 1040 or 1040-SR, 3. Divide line 1 by line 2.
Schedule A .............................................. (Can’t exceed 100%) ................................... %
4. Total medical expenses. Add lines 1, 4. Enter the amount from Form 39NR,
2 and 3 .................................................... line 18, Column A ........................................
5. Enter 7.5% of federal adjusted gross 5. Allowable Idaho deduction. Multiply line 4
income .................................................... by line 3 .......................................................
6. Medical expense deduction allowed
on federal Form 1040 or 1040-SR, Line 19 Long-term Care Insurance
Schedule A. (Subtract line 5 from line 4. If Column A: You can deduct the amount you paid in
less than zero, enter zero.) ........................ premiums for qualified long-term care insurance that
Health Insurance isn’t otherwise deducted or accounted for.
7. Enter the total paid for health insurance ..... Qualified long-term care insurance includes any
8. Portion of health insurance deduction insurance policy that provides coverage for at least 12
allowed on federal Form 1040 or consecutive months for yourself, your spouse, or your
1040-SR, Schedule A. Enter the lesser dependents for one or more necessary diagnostic,
of lines 1 or 6 ........................................... preventive, therapeutic, rehabilitative, maintenance,
9. Enter the total health insurance or personal care services provided in a setting other
costs deducted elsewhere on the than an acute care unit of a hospital. Group and
federal return ................................................ individual annuities and life insurance policies that
directly provide or that supplement long-term care
10. Idaho health insurance deduction
insurance qualify. This includes a policy that provides
allowed. Subtract lines 8 and 9 from line 7.
Enter this amount on Form 39NR, line 18, for payment of benefits based on cognitive impairment
Column A ................................................ or loss of functional capacity.

EIN00046 09-07-2023 Page 46 of 64

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                                                                        Form 39NR — Instructions    2023    (continued)         

Qualified long-term care insurance doesn’t include                      Qualifying devices include:
any insurance policy that’s offered primarily to provide                •  A system using solar radiation, wind, or 
coverage for:                                                             geothermal resource primarily to provide 
•  Basic Medicare supplement                                              heating or cooling or produce electrical power 
•  Basic hospital expense                                                 or any combination thereof
•  Basic medical surgical expense                                       • A fluid-to-air heat pump operating on a fluid 
                                                                          reservoir heated by solar radiation or geothermal 
•  Hospital confinement indemnity
                                                                          resource but not an air-to-air heat pump unless it 
•  Major medical expense                                                  uses geothermal resources as part of the system
•  Disability income or related asset protection                        •  A natural gas or propane heating unit that 
•  Accident only                                                          replaces a noncertified wood stove
•  Specified disease or specified accident, or                          •  An Environmental Protection Agency 
•  Limited benefit health                                                 (EPA)-certified wood stove or pellet stove meeting  
                                                                          current industry and state standards that replaces 
Life insurance policies that accelerate death 
                                                                          a noncertified wood stove
benefits generally don’t qualify.
                                                                        A noncertified wood stove is a wood stove that 
If you claimed a deduction for long-term care 
                                                                        doesn’t meet current EPA standards. You must take 
insurance on your federal Form 1040 or 1040-SR, 
                                                                        the noncertified wood stove to a site authorized by 
Schedule A as an itemized deduction, calculate the 
                                                                        the Division of Environmental Quality (DEQ) within 
long-term care insurance allowed as a deduction by 
                                                                        30 days from the date of purchase of the qualifying 
using the worksheet on the previous page.
                                                                        device. The DEQ will give you a receipt to verify it 
Column B: Enter the amount from line 5 of this                          received and destroyed the noncertified wood stove.
worksheet.                                                              You must install the natural gas or propane heating 
1. Total Idaho income from Form 43,                                     unit or the EPA-certified wood stove or pellet stove the 
   line 20 ...........................................................  same tax year that you surrender the nonqualifying 
2. Total income from federal Form 1040 or                               wood stove to the DEQ.
   1040-SR, line 9 ............................................
                                                                        Lines 20a – 20d
3.  Divide line 1 by line 2.  
                                                                        Complete the lines that apply to the year you acquired 
   (Can’t exceed 100%) ...................................             %
                                                                        the device. For example, if you acquired the device 
4. Enter the amount from Form 39NR,                                     in 2020, complete line 20d. Enter the device type and 
   line 19, Column A ........................................           total cost. Multiply the total cost by the appropriate 
5.    Allowable Idaho deduction. Multiply line 4                        percentage. Line 20e can’t be more than $5,000.
   by line 3 .......................................................
                                                                        Line 22 Idaho Qualified Retirement Benefits 
Line 20 Alternative Energy Device                                       Deduction
Deduction                                                               You may be able to deduct some of the qualifying 
Columns A and B: If you install an alternative                          retirement benefits and annuities you receive.
energy device in your Idaho residence, you can                          The Idaho Retirement Benefits Deduction has a 
deduct a portion of the amount actually paid or                         two-part qualification. You must qualify for both 
accrued (billed but not paid).                                          parts to receive this deduction.

In the year the device is placed in service, you can                    Part One  – Age, Disability, and Marital/Filing Status
deduct 40% of the cost to construct, reconstruct,                       The recipients must be at least age 65 or be classified 
remodel, install, or acquire the device, but not more                   as disabled and be at least age 62.
than $5,000.                                                            The following individuals are classified as disabled:
In the next three years after installation, you can                     •  An individual recognized as disabled by the 
deduct 20% of these costs per year, but not more                          Social Security Administration, the Railroad 
than $5,000 in any year.                                                  Retirement Board, or the Office of Management 
                                                                          and Budget

EIN00046 09-07-2023                                                                                                  Page 47 of 64

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Form 39NR — Instructions 2023 (continued)

• A veteran of a U.S. war with a service-connected • Police Officers of an Idaho City: Retirement
disability rating of 10% or more benefits paid from the Policemen’s Retirement
• A veteran of a U.S. war with a Fund that no longer admits new members
nonservice-connected disability pension and, on January 1, 2012, was administered
by an Idaho city or PERSI. Also, benefits
• A person who has a physician-certified permanent
paid by PERSI relating to Idaho police officer
disability with no expectation of improvement
employment not included in the federal Social
If you’re married, you can’t claim this deduction if Security retirement system. For example,
you file separately. If you’re an unremarried widow benefits paid out of the city police retirement
or widower of a pensioner and receive qualifying funds for the cities of Coeur d’Alene, Lewiston,
survivor benefits, you may be eligible to claim and Pocatello may qualify for the deduction.
the retirement benefit deduction if you meet the Similarly, benefits paid by PERSI relating to the
age/disability requirements. old Idaho Falls Policemen’s Retirement Fund
may qualify for the deduction.
Part Two – Qualified Retirement Benefits
The recipients must meet the requirements in If you received a 1099R and your account
Part One, and their qualified retirement benefits number includes the IFP (Idaho Falls Police)
must be one of the following: designation, your benefits may qualify for the
deduction. Benefits paid out of the PERSI Base
• Civil Service Employees: Retirement
Plan don’t qualify for the deduction.
annuities paid by the United States of America
Civil Service Retirement System (CSRS), the • Service Members: Retirement benefits paid by
Foreign Service Retirement and Disability the United States to a retired member of the U.S.
System (FSRDS), or the offset programs of military.
these two systems. To qualify for the deduction, Disability pension paid by the Federal Railroad
employees must have established eligibility Retirement Act may not be included on your
before 1984. Retirement annuities paid to a Form RRB-1099 or RRB-1099-R, if you’re under the
retired federal employee under the Federal minimum retirement age. Instead it may be included
Employees Retirement System (FERS) don’t on Form 1040 or 1040-SR, line 1 as wages.
qualify for the deduction. If you received a
The maximum amounts that can be deducted for
CSA-1099, you can tell if your benefits are paid
2023 are:
under the CSRS or FERS by looking at the
first digit of the account number shown on your Married filing jointly:
CSA-1099. If the first digit is 7 or 9, the benefits • Recipient age 65 or older ......................... $65,286
are paid out of FERS and don’t qualify. • Recipient age 62 or older and disabled ..... $65,286
If the first digit is 8, look at your Notice Single:
of Annuity Adjustment from the Office of • Age 65 or older ........................................ $43,524
Personnel Management. The notice shows • Age 62 or older and disabled ................... $43,524
how much of your benefits are paid from
CSRS and how much are paid from FERS. These amounts must be reduced by retirement
Only the portion paid from CSRS qualifies for benefits received by you and your spouse under the
this deduction. If the first digit is 0, 1, 2, 3, or 4, Federal Social Security Act and the Federal Railroad
the benefits are paid out of CSRS. Retirement Act.
• Idaho Firefighters: Retirement benefits paid Include with your return Form 1099s for all qualified
by the Public Employee Retirement System retirement benefits claimed.
of Idaho (PERSI) relating to the Firemen’s Line 22a. Enter $65,286 or $43,524, whichever
Retirement Fund. applies to your filing status. Note: Only one deduction
If you received a 1099R and your account is allowed even though you and your spouse receive
number includes the FRF (Firemen’s more than one annuity.
Retirement Fund) designation, your benefits
may qualify for the deduction. Benefits paid out Line 22b. Enter the amount of retirement benefits you
of the PERSI Base Plan don’t qualify for the and your spouse received under the Federal Railroad
deduction. Retirement Act.

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Form 39NR — Instructions 2023 (continued)

Include on this line: computations used to compute the depreciation and
• The net Social Security equivalent benefit portion gains and losses.
from federal Form RRB-1099, Box 5 Don’t enter any amounts for property acquired
• The “total gross paid” amount from federal during 2008 and 2009.
Form RRB-1099-R, Box 7, minus any repayment
Column A: If the federal depreciation (including gains
from Box 8, and
and losses) is less than the depreciation (including
• Any railroad retirement disability benefit gains and losses) calculated without the bonus
included as wages on federal Form 1040 or depreciation, include the difference on this line.
1040-SR, line 1
If you’re a shareholder in an S corporation or a partner
Line 22c. Enter the amount of retirement benefits in a partnership that has Idaho-source income, include
you and your spouse received under the Federal your distributive share of bonus depreciation from
Social Security Act, Box 5 of your Form SSA-1099s. Form ID K-1, Part IV, Column A, line 27.
If you or your spouse received Canadian Social
Security benefits that you included in your federal Column B: If the federal depreciation (including
gains and losses) is less than the Idaho depreciation
taxable income, include those amounts received.
(including Idaho gains and losses), include the
Line 22e. Enter the amount of qualified retirement difference on this line.
benefits included on Form 43, line 28, Column A.
Enter on this line your apportioned share of bonus
Line 22g. Enter the amount of qualified retirement depreciation from Form ID K-1, Part IV, Column B,
benefits included in Idaho gross income. This line 27. The amount must be included as part of
amount must have been included on Form 43, Form 43, line 27, Idaho Adjusted Gross Income.
line 28, Column B.
Line 25 First-time Home Buyer Savings Account
Line 22h. Divide line 22g, Column B, by line 22e, Contributions and Interest
Column A. Round the percentage to the nearest You can contribute up to $15,000 ($30,000 if married
whole number. For example, 45.49% is entered as filing a joint return) to a first-time home buyer savings
45%; 45.50% is entered as 46%. account and deduct the contribution. Deposits into a
Line 23 Nonresident Military Pay first-time home buyer savings account can’t exceed
$100,000 for the lifetime of the account.
Column A: If you’re a nonresident of Idaho, enter
the amount of military pay included on Form 43, A first-time home buyer savings account is established
line 28, Column A. in Idaho with a bank, savings and loan association,
credit union, or trust company authorized to act as
Line 24 Bonus Depreciation a fiduciary. The account is used to pay the eligible
If you claimed the bonus depreciation for federal home costs of the account holder or to reimburse the
purposes for property acquired before 2008 or after account holder’s eligible home costs in connection
2009: with a qualified home purchase.
• Complete a separate federal Form 4562 or Include interest earned on the account on line 25 but
detailed computation for Idaho depreciation only if included on Form 43, line 8. Interest earned
purposes as if the special depreciation on the account is tax deferred if the funds are used
allowance hadn’t been claimed for a qualified home purchase. Enter the name of the
• Compute the Idaho adjusted basis and any financial institution and your account number in the
gains or losses from the sale or exchange spaces provided. Add your contributions to the interest
of the property using the Idaho depreciation earned on the account, and enter the total on this line.
amounts
Check the box to attest that you’re a first-time home
• If the federal depreciation (including gains and buyer. A first-time home buyer means an individual
losses) is less than the Idaho depreciation who:
(including gains and losses), include the
• Resides in Idaho
difference on this line; otherwise, enter the
difference on Part A, line 3 • Has filed an Idaho income tax return for the most
recent tax year
Include the federal Form 4562s or detailed
• Doesn’t own, either individually or jointly, a
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Form 39NR — Instructions 2023 (continued)

single-family or multi-family residence, and Line 2. Enter the total portion of federal adjusted
• Has never owned or purchased, either individually gross income derived in the other state modified
or jointly, a single-family residence in any location to reflect Idaho additions and subtractions. In
computing the income derived in the other state,
Line 26 Other Subtractions reverse any adjustments to federal taxable income
Columns A and B: Identify any other subtraction allowed by the other state that aren’t applicable to
you’re eligible for, and claim the amount on this line. Idaho.
Don’t include foreign taxes as a subtraction, since Enter your adjusted gross income from the other state
they’re claimed as part of the Idaho itemized restated to a basis comparable to Idaho adjusted
deduction if allowed. See the instructions for income. For example, if the other state taxes interest
Itemized or Standard Deductions. Don’t include received from U.S. obligations, deduct this amount
other subtractions from Form ID K-1, Part IV, line 28 from the other state’s adjusted gross income. Idaho
on this line. Include those other subtractions on doesn’t tax this interest.
line 15. If your income derived in the other state includes
On this line in the applicable column, include income from an S corporation, partnership, trust, or
interest from Idaho Build America Bonds included estate, enter your share of the entity’s taxable income
on Form 43, line 28, Columns A and B. Don’t correctly reported to the other state plus any other
include on this line any interest from non-Idaho Idaho adjusted gross income from sources in the other
Build America Bonds. state.
Part C — Credit for Income Tax Paid to Line 3. Enter the amount of income that’s taxed twice.
Only income that’s taxed by Idaho and also taxed by
Other States by Part-year Residents
another state is double-taxed.
When both Idaho and another state tax the same Line 4. Enter the tax shown on Form 43, line 42.
income while you’re an Idaho resident, you may be
eligible for a credit for tax paid to the other state. Line 5. Divide line 3 by line 1. Round to four digits to
the right of the decimal point. For example, .66666 is
Use this section to compute the credit. Include
rounded to .6667 and should be entered as 66.67%.
a complete copy of the other state’s income tax
The percentage can’t exceed 100%.
return and Idaho Form 39NR with your income tax
return. If your S corporation or partnership paid Line 7. Enter the other state’s tax due from its tax
income tax to another state on your behalf, include table or rate schedule less its income tax credits.
a copy of Form ID K-1 or the schedule received State and local tax (SALT) workaround payments
from the S corporation or partnership that paid the or credits aren’t subtracted. If your income derived
tax. If credit applies to more than one state, use a in the other state was reported on a composite or
separate Form 39NR for each state. group return filed by an S corporation or partnership,
Examples of income that both Idaho and another enter your proportionate share of the tax paid by the
state may tax include: S corporation or partnership minus your proportionate
share of the income tax credits. Income tax credits
• Wages earned in another state that has an
are those credits that relate to income tax excluding
income tax, such as Oregon or Utah, while
SALT workaround payments or credits. An example of
living in Idaho
a credit that isn’t an income tax credit is a special fuels
• Income from a business or profession earned or gasoline tax credit.
in another state that has an income tax, while a
resident of Idaho Line 8. Divide line 3 by line 2. Round to four digits to
the right of the decimal point. For example, .66666
Line 1. Enter your Idaho adjusted income from is rounded to .6667 and is entered as 66.67%. The
Form 43, line 31, Column B, if you reported the percentage can’t be more than 100%.
double-taxed income on an individual income tax
return in the other state. If the double-taxed income Line 10. Your allowable credit for income tax paid to
was reported to the other state and taxed as part of other states is the smaller of lines 6 or 9. Enter this
an S corporation or partnership composite or group amount on Form 43, line 43.
return, enter your federal adjusted gross income
from Form 43, line 28, Column A.
EIN00046 09-07-2023 Page 50 of 64

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Form 39NR — Instructions 2023 (continued)

Part D — Credit for Income Tax Paid to as part of an S corporation or partnership composite
Other States by Idaho Residents on Active or group return, enter your federal adjusted gross
Military Duty income from Form 43, line 28, Column A.
When both Idaho and another state tax the same Line 4. Divide line 2 by line 3. Round to four digits
income, you may be eligible for a credit for tax paid to to the right of the decimal point. For example,
the other state. .66666 is rounded to .6667 and should be entered
as 66.67%. The percentage can’t exceed 100%.
Use this section to compute the credit. You must
include a complete copy of the other state’s income Line 6. Enter the other state’s tax due from its tax
tax return and Idaho Form 39NR with your income table or rate schedule less its income tax credits. If
tax return. If your S corporation or partnership paid your income derived in the other state was reported on
income tax to another state on your behalf, include a composite or group return filed by an S corporation
a copy of Form ID K-1 or the schedule you received or partnership, enter your proportionate share of the
from the S corporation or partnership that paid the tax paid by the S corporation or partnership minus
tax. If credit applies to more than one state, use a your proportionate share of the income tax credits.
separate Form 39NR for each state. Income tax credits are those credits that relate to
Examples of income that both Idaho and another income tax. An example of a credit that isn’t an income
state may tax include: tax credit is a special fuels or gasoline tax credit.
• Wages earned in another state that has an Line 7. Your allowable credit for income tax paid to
income tax, such as Oregon or Utah, while other states is the smaller of lines 5 or 6. Enter this
living in Idaho amount on Form 43, line 43.
• Income from a business or profession earned
Part E — Credits for Idaho Educational
in another state that has an income tax, while a
resident of Idaho Entity and Idaho Youth and Rehabilitation
Facility Contributions, and Live Organ
Line 1. Enter the tax shown on Form 43, line 42. Donation Expenses
Line 2. Enter the total portion of federal adjusted Line 1 Credit for Idaho Educational Entity
gross income derived in the other state, modified Contributions
to reflect Idaho additions and subtractions. In If you donated cash to qualified educational entities,
computing the income derived in the other state, you can claim a tax credit. Donation of goods or
you must reverse any adjustments to federal services don’t qualify.
taxable income allowed by the other state that Include amounts from Form ID K-1, Part VIII, line 50
aren’t applicable to Idaho. to calculate the credit amount.
Enter your adjusted gross income from the other The credit is limited to the smallest of:
state restated to a basis comparable to Idaho
• One-half of the amount donated
adjusted income. For example, if the other state
taxes interest received from U.S. obligations, • 50% of the tax on Form 43, line 42
deduct this amount from the other state’s adjusted • $500 ($1,000 on a joint return)
gross income. Idaho doesn’t tax this interest. • The tax on Form 43, line 42 minus the amount
If your income derived in the other state includes on Form 43, line 43
income from an S corporation, partnership, trust, If you have credit from an ABE (Form ID K-1, Part XI,
or estate, enter your share of the entity’s taxable line 59), you can add that to the amount computed
income correctly reported to the other state plus above (if any). The total credit is limited to the smallest
any other Idaho adjusted gross income from of:
sources in the other state.
• 50% of the tax on Form 43, line 42 or
Line 3. Enter your Idaho adjusted income from • $500 ($1,000 on a joint return).
Form 43, line 31, Column B, if you reported the
double-taxed income on an individual income tax See page 37 for the list of qualified educational
return in the other state. However, if the double-taxed entities.
income was reported to the other state and taxed

EIN00046 09-07-2023 Page 51 of 64

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                                                         Form 39NR — Instructions    2023    (continued)         

Line 2 Credit for Idaho Youth and Rehabilitation         Qualified expenses are those incurred by the 
Facility Contributions                                   taxpayer or dependent for travel, lodging, or lost 
You can claim this credit if you donated cash or goods   wages and aren’t reimbursed to the taxpayer. The 
to the following:                                        expenses must be directly related to the live organ 
                                                         donation by the taxpayer or a dependent of the 
• Qualified center for independent living                taxpayer.
•  Youth or rehabilitation facility or its foundation, or
• Nonprofit substance abuse center licensed by           Part F — Maintaining a Home for a Family 
  the Idaho Department of Health and Welfare             Member Age 65 or Older or a Family 
Include amounts from Form ID K-1, Part VIII, line 51     Member with a Developmental Disability
to calculate the credit amount.                          If you didn’t claim the $1,000 deduction on Part B, 
The credit is limited to the smallest of:                line 11, you can claim a $100 credit for each family 
•  One-half of the amount donated                        member, not including yourself or your spouse, who:
• 20% of the tax on Form 43, line 42                     •  Is age 65 or older
•  $100 ($200 on a joint return)                         •  You maintain a household for, and
• The tax on Form 43, line 42 minus the                  •  You provide more than one-half of the family 
  amounts on Form 43, line 43, Form 39NR, Part           member’s support for the year
  E, line 1 and Form 44, Part I, line 1                  If the home was maintained for the family member 
If you have credit from an ABE (Form ID K-1,             less than a full year, the credit is allowed at the rate of 
Part XI, line 61), you can add that to the amount        $8.33 for each month the home was maintained.
computed above (if any). The total credit is limited     You can claim this credit if your gross income is less 
to the smallest of:                                      than the filing requirement. File Form 43 and include 
• 20% of the tax on Form 43, line 42 or                  Form 39NR.
•  $100 ($200 on a joint return)                         Only residents, including Idaho residents on active 
                                                         military duty outside Idaho, can claim this credit.
See page 38 for the list of qualified youth or 
rehabilitation facilities and their foundations.         Lines 1 and 2. Answer the two questions. If you 
Line 3 Credit for Live Organ Donation Expenses           answer yes to either question, you qualify.
A living taxpayer who donates (or whose dependent        Line 3. Enter the family member’s name, Social 
donates) a qualified organ that’s transplanted into      Security number, relationship, and date of birth for 
another individual can claim a credit for expenses       whom you maintain a home and provide more than 
related to the donation.                                 one-half of their support. If the claim is for a family 
The credit can’t be more than the taxpayer’s tax         member with a developmental disability, check 
liability and is limited to the smaller of:              the box.
• The amount of live organ donation expenses             Line 4. Enter the total on Form 43, line 64.
  paid by the taxpayer during the tax year, or
•  $5,000
Any unused credit can be carried over for five years.
To claim the credit, you must donate one or more of 
the following organs:
•  Human bone marrow
•  Any part of an:
           Intestine
          Kidney
           Liver
           Lung
           Pancreas

EIN00046   09-07-2023                                                                                Page 52 of 64

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