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                         Form 39R                                                                                                              2023
                         Resident Supplemental Schedule 
Names as shown on return                                                                            Social Security number

A. Additions. See instructions, page 27.
1.  Federal net operating loss deduction included on Form 40, line 7 ..........................................                           ▪ 1  00
2.  Capital loss carryover incurred outside the state before becoming an Idaho resident ............                                      ▪ 2  00
3.  Non-Idaho state and local bond interest and dividends ...........................................................                     ▪ 3  00
4.  Idaho college savings account withdrawal ..............................................................................               ▪ 4  00
5.  Bonus depreciation. Include federal Form 4562s 
   Check the box if you have a current year loss limitation. See instructions   ▪                    ..................                   ▪ 5  00
6.  Other additions. Include explanation .......................................................................................          ▪ 6  00
7.  Total additions. Add lines 1 through 6. Enter here and on Form 40, line 8 ..............................                              ▪ 7  00
B. Subtractions. See instructions, page 29.
1.  Idaho net operating loss carryover  ▪
   Idaho net operating loss carryback   ▪               Enter total here ..............................                                     1  00
2.  State income tax refund, if included in federal income ............................................................                   ▪ 2  00
3.  Interest from U.S. government obligations ..............................................................................              ▪ 3  00
4. Energy efficiency upgrades  Description                                                           .......................              ▪ 4  00
5.  Alternative energy device deduction 
            Year
            Acquired     Type of Device    Total Cost   Percentage
         a. 2023                           $          X 40%           =                        5a ▪                                00
         b. 2022                           $          X 20%           =                        5b ▪                                00
         c. 2021                           $          X 20%           =                        5c ▪                                00
         d. 2020                           $          X 20%           =                        5d ▪                                00
         e.  Add lines 5a through 5d. Can’t exceed $5,000 ................................................................                ▪ 5e 00
6.  Child/dependent care. Complete worksheet on page 30, and include federal Form 2441 .....                                              ▪ 6  00
7. Social Security and railroad benefits, if included in federal income ........................................                          ▪ 7  00
8. Retirement benefits deduction. See instructions for qualifications.
         a. If single, enter $43,524 or if married filing jointly, enter $65,286               ▪ 8a                                00
         b. Federal Railroad Retirement benefits received ...........................          ▪ 8b                                00
         c. Social Security benefits received ................................................ ▪ 8c                                00
         d.  Line 8a minus lines 8b and 8c. If less than zero, enter zero .......                8d                                00
         e. Qualifying retirement benefits included in federal income ...........              ▪ 8e                                00
         f.  Enter the smaller of line 8d or 8e here .............................................................................        ▪ 8f 00
9.  Technological equipment donation ..........................................................................................           ▪ 9  00
10.  Idaho capital gains deduction. Include Form CG ....................................................................                  ▪ 10 00
11.  Active duty military pay earned outside of Idaho .....................................................................               ▪ 11 00
12.  Adoption expenses .................................................................................................................. ▪ 12 00
13.  Idaho medical savings account.  Contributions          Interest
         Financial institution                     Account number                                                                         ▪ 13 00
14.  Idaho college savings program ...............................................................................................        ▪ 14 00
15.  Home for the aged or developmentally disabled. Complete Part E, line 3 .............................                                 ▪ 15 00
16.  Idaho lottery winnings, less than $600 per prize .....................................................................               ▪ 16 00
17.  Income earned on a reservation by an American Indian .........................................................                       ▪ 17 00
EFO00088    09-07-2023                                                                                                                         Page 1 of 2

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

18. Health insurance premiums ..................................................................................................... ▪ 18 00
19. Long-term care insurance ....................................................................................................... ▪ 19 00
20. Workers’ compensation insurance .......................................................................................... ▪ 20 00
21. Bonus depreciation. Include Form 4562s ................................................................................ ▪ 21 00
22. First-time home buyer savings account. Contributions Interest

Financial institution Account number
▪ By checking the box, I attest that I am a first-time home buyer. See instructions. ▪ 22 00
23. Other subtractions. Include explanation .................................................................................. ▪ 23 00
24. Total subtractions. Add lines 1 through 4, 5e through 7, and 8f through 23.
Enter here and on Form 40, line 10 ........................................................................................ ▪ 24 00
C. Credit for income tax paid to other states. See instructions, page 37.
This credit is being claimed for taxes paid to: ▪ (State name)

1. Idaho tax, Form 40, line 20. Enter amount here ................................. 1 00
Include a copy of the
2. Federal adjusted gross income earned in other state and taxed by income tax return and
both states adjusted for Idaho modifications. See instructions .......... ▪ 2 00 a separate Form 39R
3. Idaho adjusted income. See instructions ........................................... 3 00 for each state for which
a credit is claimed.
4. Divide line 2 by line 3. Enter percentage here ................................... 4 %
5. Multiply line 1 by line 4. Enter amount here ............................................................................. 5 00
6. Other state’s tax due minus its income tax credits. See instructions ....................................... ▪ 6 00
7. Enter the smaller of lines 5 or 6 here and on Form 40, line 22 ................................................ ▪ 7 00
D. Credits for Idaho educational entity and Idaho youth and rehabilitation
facility contributions, and live organ donation expenses. See instructions, page 37.
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 40, line 23 ........................ 4 00
E. Maintaining a home for a family member age 65 or older or a family member with a
developmental disability. See instructions, page 39.
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
First Name Last Name Social Security Filing Return Birthdate Developmentally
Number (mm/dd/yyyy) Disabled

4. Total amount claimed ($100 for each qualifying member but not more than $300).
Enter here and on Form 40, line 44 ......................................................................................... 4 00
F. Dependents: (Continued from Form 40, page 1, line 6)
First Name Last Name Social Security Number Birthdate
(mm/dd/yyyy)

EFO00088 09-07-2023 Page 2 of 2

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Form 39R — Instructions 2023
Resident Supplemental Schedule

Complete Form 39R if you’re filing Form 40. If you’re Line 2 Capital Loss Carryover
filing Form 43, complete Form 39NR. If you claimed a capital loss or carryover from
activities not taxable by Idaho or before you
Part A — Additions became an Idaho resident, enter the amount used
Line 1 Federal Net Operating Loss (NOL) Deduction in calculating your net capital gain or loss reported
Generally the allowable federal NOL carryover isn’t on your federal Schedule D.
the same amount allowed on the Idaho return. Enter Use the worksheet below to calculate your Idaho
any NOL carryover included on your federal return. capital gain (loss) and capital loss carryover.
You’ll claim the allowable Idaho NOL carryover as a
subtraction on Part B, line 1.

Tax Year Idaho Capital Gain or Loss Adjustment Worksheet Schedule D
Don’t complete this worksheet if all of your Idaho gains (losses) are the same as your federal gains (losses).

List the Form 1099-B transactions reported on federal Schedule D, Part I lines 1a through 3 and Part II, lines 8a through 10
that you sold after you became an Idaho resident. If you don’t have any Form 1099-B transactions for the current tax year, go
to line 2.
(a) (b) (c) (d) (e) (f)
Description of property Date acquired Date sold Sales price Cost or other Gain or (loss)
Example: 100 shares of “XYZ” Co. (mm/dd/yyyy) (mm/dd/yyyy) basis

If you have additional transactions, list on a Supplemental Schedule and enter the total gain or (loss)
in column (f).
1. Total gain/(loss) ...................................................................................................................... 1
2. Enter the total gain/(loss) amounts that are Idaho-source on the following lines:

a. Schedule D, Line 4
b. Schedule D, Line 5
c. Schedule D, Line 11
d. Schedule D, Line 12
Combine the amounts from a, b, c, and d. Enter the total amount ........................................... 2
3. Enter the total capital gain distributions (federal Form 1099-DIV, box 2a)
you received as an Idaho resident ........................................................................................... 3
4. Idaho capital loss carryover from prior year, if any .................................................................. 4
5. Tax year ________. Total Idaho gain (loss). Combine lines 1, 2, 3, and 4.
If a (loss), go to line 6. If a gain, go to line 7 ............................................................................ 5
6. Enter the smaller loss of:
(a) the (loss) on line 5; or
(b) ($3,000) for married, qualifying widow(er) or head of household.
($1,500) if single or married filing separately ............................................................... 6
7. Enter the Idaho gain from line 5 or (loss) from line 6 ............................................................... 7
8. Enter the (loss - if any) from federal Form 1040 or 1040-SR, line 7.
If no loss is reported, enter zero .............................................................................................. 8
9. Subtract line 8 from line 7. Enter the difference here and on Form 39R, Part A, line 2 ........... 9

EIN00046 09-07-2023 Page 27 of 64

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                                                        Form 39R — Instructions    2023    (continued)         

Idaho Capital Loss Carryover Worksheet                  Line 5 Bonus Depreciation
                                                        If you claimed bonus depreciation for federal purposes 
Tax Year                                                for property acquired before 2008 or after 2009:
  If the line 5 loss from the Idaho Capital             • Complete a separate federal Form 4562 or 
Gain or Loss Adjustment Worksheet is 
                                                          detailed computation for Idaho depreciation 
more than ($3,000) or ($1,500 for MFS and 
                                                          purposes as if the special depreciation allowance 
Single), subtract line 6 from line 5. This is 
                                                          hadn’t been claimed
your Idaho capital loss carryover ................
                                                        •  Compute the Idaho adjusted basis and any 
Keep these worksheets for your records.                   gains or losses from the sale or exchange of the 
                                                          property using the Idaho depreciation amounts
Example: For the current tax year you reported 
                                                        •  If the federal depreciation (including gains and 
capital loss carryovers totaling $40,000 that were 
                                                          losses) is more than the Idaho depreciation 
incurred before moving to Idaho. These are used 
                                                          (including Idaho gains and losses), include 
to offset $26,000 of Idaho capital gains earned in 
                                                          the difference on this line; otherwise, enter the 
the current year, resulting in a capital loss of $3,000 
                                                          difference on Part B, line 21
allowed on the federal return. For the current 
tax year, you must add back $29,000 on line 2           Include on this line your distributive share of bonus 
($26,000 gain offset plus $3,000 loss allowed). The     depreciation from Form ID K-1, Part IV, Column B, 
remainder of the $11,000 loss carryover must be         line 22.
added back in future years to the extent allowed as     Don’t enter any amounts for property acquired during 
a loss and used to offset gain.                         2008 and 2009.
Line 3 Non-Idaho State and Local Bond Interest          If you have a current year loss limitation for the 
and Dividends                                           following:
Enter the amount of interest and dividends, less        •  At Risk (IRC Section 465)
the related expenses, you received from municipal       •  Passive Loss (IRC Section 469)
bonds of other state governments, including 
                                                        •  Partnership Basis (IRC Section 704(d))
their counties or cities or from obligations of any 
foreign country. This income isn’t reported on your     •  Shareholder Basis (IRC Section 1366(d)
federal return.                                         Check the box and include Form DBDA.
This includes your distributive share of interest       Line 6 Other Additions
and dividends not taxable under the IRC from            Retirement Plan Lump-sum Distributions
Form ID K-1, Part IV, Column B, line 21. Don’t          Enter the taxable amount of a lump-sum distribution 
include the interest income from Idaho municipal        from a retirement plan reported on federal 
securities reported on Form ID K-1, Part IV,            Form 4972. The amount taxable by Idaho includes 
Column B, line 24.                                      the ordinary income portion and the amount eligible 
                                                        for the federal capital gain election.
Line 4 Idaho College Savings Account 
Withdrawal                                              Partner and Shareholder Additions
If you made a nonqualified withdrawal from an           Include on this line the state, municipal, and local 
Idaho college savings account, enter the amount         income tax additions from Form ID K-1, Part IV, 
withdrawn less any amounts reported on your             Column B, line 20 and the other additions from 
federal Form 1040 or 1040-SR.                           Form ID K-1, Part IV, Column B, line 23.
Include withdrawals from Idaho college savings          Idaho Medical Savings Account Withdrawals
programs that were transferred to a qualified           If you withdraw funds from an Idaho medical 
program operated by another state or a qualified        savings account and don’t use the funds to 
Achieving a Better Life Experience (ABLE)               pay eligible medical expenses, Idaho taxes 
program. The amount added back is limited to your       the withdrawal. Report this amount as an other 
contributions deducted in the year of transfer and the  addition. Eligible medical expenses include medical 
previous tax year.                                      care, vision care, dental care, medical insurance 
                                                        premiums, and long-term care expenses.

EIN00046 09-07-2023                                                                                Page 28 of 64

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Form 39R — Instructions 2023 (continued)

If you make a taxable withdrawal and you’re under gross income, Form 40, line 7. Examples of U.S.
age 59 1/2, penalty applies to the withdrawal. The government obligations include:
penalty is 10% of the amount withdrawn. Report • Banks for Cooperatives
the penalty on Form 40, line 52, and check the box
• Federal Farm Credit Banks
for an unqualified withdrawal.
• Federal Financing Bank
First-time Home Buyer Savings Account • Federal Homeowners Loan Bank
Withdrawals
• Federal Intermediate Credit Bank
If you withdraw funds from an Idaho first-time
home buyer savings account and don’t use the • Federal Land Bank
funds to pay eligible home costs, Idaho taxes • Guam
the withdrawal. Report this amount as an other • Puerto Rico
addition. Eligible home costs include: • Student Loan Marketing Association
• Down payment for the purchase of an Idaho • Tennessee Valley Authority Bonds
home • Territory of Alaska
• Costs, fees, taxes, or payments for the
• Territory of Hawaii
purchase of an Idaho home
• Territory of Samoa
Non-Idaho Passive Losses
• U.S. Series EE and HH Bonds
If you claimed a passive loss that was incurred
from activities not taxable by Idaho or before you • U.S. Treasury Bills and Notes
became an Idaho resident, enter the amount • Virgin Islands
reported on your federal return. Idaho taxes interest income received from the Federal
Emergency Rental Assistance National Mortgage Association (FNMA) and the
Include on this line any amounts excluded from Government National Mortgage Association (GNMA).
taxable income for funds received according to the If you have interest income from a mutual fund that
emergency rental assistance program established invests in both nonexempt securities and exempt
under Public Law 116-260 for COVID relief. U.S. government securities, you can deduct the
portion of the interest that’s attributable to direct
Part B — Subtractions U.S. government obligations. This amount must be
identified by the mutual fund to be deductible.
Line 1 Idaho Net Operating Loss (NOL) Carryover
and Carryback This includes your distributive share from Form ID K-1,
Enter the Idaho NOL carryover. Include Form 56 or Part IV, line 25.
a schedule showing the application of the loss.
Line 4 Energy Efficiency Upgrade
If this is an amended return to claim an NOL To qualify for this deduction, your Idaho residence
carryback, enter the amount of the NOL carryback. must have existed, been under construction or had a
Include Form 56 or a schedule showing the building permit issued on or before January 1, 2002,
application of the loss. and must be your primary residence.
Enter the total of the NOL carryover and carryback Energy efficiency upgrade means an energy
amounts. efficiency improvement to your residence’s envelope
or duct system that meets or exceeds the minimum
Line 2 State Income Tax Refund
If you itemized your deductions on federal value for the improved component established by
Form 1040, enter the amount of all state income tax the version of the International Energy Conservation
refunds and state tax rebates included in income on Code (IECC) in effect in Idaho during the tax year
federal Schedule 1, line 1. when the improvement is made. Contact the Idaho
Division of Building Safety at dbs.idaho.gov for
Line 3 Interest from U.S. Government Obligations more information.
Idaho doesn’t tax interest income you received Examples of energy efficiency upgrades include:
from U.S. government obligations. Deduct any U.S.
• Insulation that’s added to existing insulation.
government interest included in federal adjusted
Insulated siding doesn’t qualify unless the

EIN00046 09-07-2023 Page 29 of 64

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Form 39R — Instructions 2023 (continued)

cost of the siding and the insulating material purchase of the qualifying device. The DEQ
is stated separately. The cost of the insulating will give you a receipt to verify it received and
material is the only thing that qualifies. destroyed the noncertified wood stove.
• Windows that replace less efficient existing You must install the natural gas or propane heating
windows. unit or the EPA-certified wood stove or pellet stove in
• Storm windows. the same tax year that you surrender the nonqualifying
• Weather stripping and caulking. wood stove to the DEQ.

• Duct sealing and insulation. Duct sealing Lines 5a – 5d
requires mechanical fastening of joints and Complete the lines that apply to the year you acquired
mastic sealant. the device. For example, if you acquired the device
The amount charged for labor to install the energy in 2020, complete line 5d. Enter the device type and
efficiency upgrades also is deductible. total cost. Multiply the total cost by the appropriate
percentage. Line 5e can’t be more than $5,000.
Enter the energy efficiency upgrade installed in your
Idaho residence. If you have more than one, enter Line 6 Child and Dependent Care
multiple. Enter the total amount on line 4. If you claimed the federal Credit for Child and
Dependent Care Expenses, you’re allowed an Idaho
Line 5 Alternative Energy Device Deduction
deduction for the child care expenses you paid for
If you install an alternative energy device in your
the care of your dependents. The Idaho deduction is a
Idaho residence, you can deduct a portion of the
different amount than the federal credit.
amount actually paid or accrued (billed but not paid).
Complete this worksheet to determine your Idaho
In the year the device is placed in service, you can
child or dependent care deduction. Refer to federal
deduct 40% of the cost to construct, reconstruct,
Form 2441 to determine amounts to enter on lines 1
remodel, install, or acquire the device, but not more
through 6.
than $5,000.
Worksheet
In the next three years after installation, you can
deduct 20% of these costs per year, but not more 1. Enter the amount of qualified expenses
than $5,000 in any year. you incurred and paid in 2023. Don’t
include amounts paid by your employer
Qualifying devices include:
or excluded from taxable income ...........
• A system using solar radiation, wind, or 2. Enter $12,000 for one or more child or
geothermal resource primarily to provide dependent cared for during the year ......
heating or cooling or produce electrical power
3. Enter excluded benefits from Part III of
or any combination thereof
Form 2441 ..............................................
• A fluid-to-air heat pump operating on a
4. Subtract line 3 from line 2. If zero or
fluid reservoir heated by solar radiation or
less, stop. You can’t claim the
geothermal resource but not an air-to-air heat
deduction ................................................
pump unless it uses geothermal resources as
part of the system 5. Enter your earned income ......................
• A natural gas or propane heating unit that 6. If married filing a joint return, enter your
replaces a noncertified wood stove spouse’s earned income. All others
enter the amount from line 5 ..................
• An Environmental Protection Agency
(EPA)-certified wood stove or pellet stove 7. Enter the smallest of lines 1, 4, 5, or 6
meeting the most current industry and state here and on Form 39R, Part B, line 6 .....
standards that replaces a noncertified wood
stove Include federal Form 2441, Child and Dependent Care
Expenses, with your return.
A noncertified wood stove is a wood stove that
doesn’t meet the most current EPA standards. You Line 7 Social Security and Railroad Benefits
must take the noncertified wood stove to a site Idaho doesn’t tax Social Security benefits, benefits
authorized by the Idaho Division of Environmental paid by the Railroad Retirement Board, or Canadian
Quality (DEQ) within 30 days from the date of

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                                                      Form 39R — Instructions    2023    (continued)         

Social Security benefits (OAS, QPP or CPP) that       If you’re married, you can’t claim this deduction if 
are taxable on your federal return.                   you file separately. If you’re an unremarried widow 
Exempt payments from the Railroad Retirement          or widower of a pensioner and receive qualifying 
Board include:                                        survivor benefits, you may be eligible to claim 
                                                      the retirement benefit deduction if you meet the 
•  Retirement, supplemental, and disability 
                                                      age/disability requirements.
  annuities
                                                      Part Two – Qualified Retirement Benefits
• Unemployment and sickness benefits
                                                      The recipients must meet the requirements in 
Enter the taxable amount of Social Security benefits  Part One, and their qualified retirement benefits must 
from Form SSA-1099 or Social Security equivalent      be one of the following:
railroad benefits from Form RRB-1099 included 
                                                      • Civil Service Employees: Retirement 
on your federal Form 1040 or 1040-SR, line 6b. 
                                                        annuities paid by the United States of America 
Don’t enter the amount reported on Form 1040 or 
                                                        Civil Service Retirement System (CSRS), the 
1040-SR, line 6a.
                                                        Foreign Service Retirement and Disability 
Enter the taxable amount of non-Social Security         System (FSRDS), or the offset programs of 
equivalent railroad benefits from Form RRB-1099R        these two systems. To qualify for the deduction, 
included on your federal Form 1040 or 1040-SR,          the employee must have established eligibility 
line 5b. Don’t enter the amount reported on             before 1984. Retirement annuities paid to a 
Form 1040 or 1040-SR, line 5a.                          retired federal employee under the Federal 
If subtracting benefits from the Railroad Retirement    Employees Retirement System (FERS) don’t 
Board, you must include Form RRB-1099 or                qualify for the deduction. If you received a 
RRB-1099-R with your return.                            CSA-1099, you can tell if your benefits are 
                                                        paid under the CSRS or FERS by looking at 
Disability pension paid by the Federal Railroad         the first digit of the account number shown on 
Retirement Act may be included as wages on              your CSA-1099. If the first digit is 7 or 9, the 
Form 1040 or 1040-SR, line 1 if you’re under the        benefits are paid out of FERS and don’t qualify. 
minimum retirement age.                                 If the first digit is 8, look at your Notice of 
                                                        Annuity Adjustment from the Office of Personnel 
Line 8 Retirement Benefits Deduction for 
                                                        Management. The notice shows how much of 
Qualified Retirement Benefits
You may be able to deduct some of the qualifying        your benefits are paid from CSRS and how 
retirement benefits and annuities you receive.          much are paid from FERS. Only the portion 
                                                        paid from CSRS qualifies for this deduction. If 
The Idaho Retirement Benefits Deduction has a           the first digit is 0, 1, 2, 3, or 4, the benefits are 
two-part qualification. You must qualify for both       paid out of CSRS.
parts to receive this deduction.
                                                      • Idaho Firefighters: Retirement benefits paid by 
Part One – Age, Disability, and Marital/Filing          the Public Employee Retirement System of Idaho 
Status                                                  (PERSI) relating to the Firemen’s Retirement 
The recipients must be at least age 65 or be            Fund. If you received a 1099R and your account 
classified as disabled and be at least age 62.          number includes the FRF (Firemen’s Retirement 
The following individuals are classified as disabled:   Fund) designation, your benefits may qualify for 
                                                        the deduction. Benefits paid out of the PERSI 
•  An individual recognized as disabled by 
                                                        Base Plan don’t qualify for the deduction.
  the Social Security Administration, the 
  Railroad Retirement Board, or the Office of         • Police Officers of an Idaho City: Retirement 
  Management and Budget                                 benefits paid from the Policemen’s Retirement 
                                                        Fund that no longer admits new members 
•  A veteran of a U.S. war with a service-connected 
                                                        and, on January 1, 2012, was administered 
  disability rating of 10% or more
                                                        by an Idaho city or PERSI. Also, benefits 
•  A veteran of a U.S. war with a                       paid by PERSI relating to Idaho police officer 
  nonservice-connected disability pension               employment not included in the federal Social 
• A person who has a physician-certified                Security retirement system. For example, 
  permanent disability with no expectation of           benefits paid out of the city police retirement 
  improvement

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                                                                   Form 39R — Instructions    2023    (continued)         

  funds for the cities of Coeur d’Alene, Lewiston,                 or your spouse received Canadian Social Security 
  and Pocatello may qualify for the deduction.                     benefits that you included in your federal taxable 
  Similarly, benefits paid by PERSI relating to the                income, include those amounts received.
  old Idaho Falls Policemen’s Retirement Fund 
  may qualify for the deduction. If you received                   Line 9 Technological Equipment Donation
  a 1099R and your account number includes                         Enter the lesser of cost or fair market value of 
  the IFP (Idaho Falls Police) designation, your                   technological equipment donated to one or more of 
  benefits may qualify for the deduction. Benefits                 the following Idaho educational institutions or libraries 
  paid out of the PERSI Base Plan don’t qualify                    located in Idaho:
  for the deduction.                                               •   Public or nonprofit private elementary or 
• Service Members: Retirement benefits paid                            secondary school
  by the United States to a retired member of the                  •   Public or nonprofit private college or university
  U.S. military.                                                   •  Public library or library district
Disability pension paid by the Federal Railroad                    Items that qualify for this deduction are limited 
Retirement Act may not be included on your                         to computers, computer software, and scientific 
Form RRB-1099 or RRB-1099-R, if you’re under the                   equipment or apparatus manufactured within five 
minimum retirement age. Instead it may be included                 years of the date of donation. The amount deducted 
on Form 1040 or 1040-SR, line 1 as wages.                          can’t reduce Idaho taxable income to less than zero. 
Line 8a The maximum amounts that can be                            Any unused deduction can’t be carried to another year.
deducted for 2023 are:                                             Include your distributive share from the appropriate 
Married filing jointly:                                            column of Form ID K-1, Part IV, line 26. The deduction 
•   Recipient age 65 or older ....................... $65,286      from a pass-through entity can’t be more than the 
•   Recipient age 62 or older and disabled ... $65,286             amount of pass-through income minus deductions of 
                                                                   the entity making the contribution.
Single:
•   Age 65 or older ...................................... $43,524 Line 10 Idaho Capital Gains Deduction
•   Age 62 or older and disabled .................. $43,524        You may be able to deduct 60% of the capital gain net 
These amounts must be reduced by retirement                        income reported on federal Schedule D from the sale 
benefits received by you and your spouse under the                 of qualified Idaho property described below.
Federal Social Security Act and the Federal Railroad               (a)  Real property held for at least 12 months, or
Retirement Act.                                                    (b) Tangible personal property used in a 
The amount deducted can’t be more than the                             revenue-producing enterprise and held for at 
amount of qualified benefits included in federal                       least 12 months. A revenue-producing enterprise 
income.                                                                means:
Line 8b. Enter the amount of retirement benefits                       •  Producing, assembling, fabricating, 
you (and your spouse) received under the Federal                         manufacturing, or processing any agricultural, 
Railroad Retirement Act.                                                 mineral, or manufactured product
Include on this line:                                                  •  Storing, warehousing, distributing, or selling 
                                                                         at wholesale any products of agriculture, 
• The net Social Security equivalent benefit 
                                                                         mining, or manufacturing
  portion from federal Form RRB-1099, Box 5
                                                                       • Feeding livestock at a feedlot
• The “total gross paid” amount from federal 
  Form RRB-1099-R, Box 7, minus any                                    •  Operating laboratories or other facilities for 
  repayment from Box 8; and                                              scientific, agricultural, or animal husbandry, or 
                                                                         industrial research, development, or testing
• Any railroad retirement disability benefit 
  included as wages on federal Form 1040 or                        (c)  Cattle and horses held for at least 24 months and 
  1040-SR, line 1                                                      other livestock used for breeding held for at least 
                                                                       12 months
Line 8c. Enter the amount of retirement benefits you 
                                                                   (d) Timber held for at least 24 months
(and your spouse) received under the Federal Social 
Security Act, Box 5 of your Form SSA-1099s. If you                 (e)  Certain sales of partnership interests. See Idaho 
                                                                       Code 63-3022H(3)(f) for more information.
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Form 39R — Instructions 2023 (continued)

Note: Gains from the sale of stocks and other amounts deducted on federal Form 1040 or
intangibles don’t qualify. 1040-SR.
Complete Idaho Form CG to compute your capital An Idaho medical savings account is generally
gains deduction. established with a bank, savings and loan, or credit
union. The account is established to pay eligible
Line 11 Active Duty Military Pay Earned medical expenses of the account holder and the
Outside of Idaho account holder’s dependents.
If you’re serving in the United States military on
active duty that’s continuous and uninterrupted for Include interest earned on the account on line 13 but
120 days, Idaho doesn’t tax your active duty military only if included on Form 40, line 7. Add your qualifying
wages for service outside of Idaho. The continuous contributions to the interest earned on the account.
120 days don’t have to be in the same tax year. Enter the name of the financial institution and your
Enter your nontaxable military wages. account number in the spaces provided.

Don’t include military wages earned while stationed Line 14 Idaho College Savings Program
in Idaho. Your W-2 doesn’t show this amount You can deduct up to $6,000 ($12,000 if married filing
separately, and you may have to compute the a joint return) per year in contributions to accounts
amount of income earned outside of Idaho. You in the Idaho College Savings Program (IDeal).
should see your unit of assignment or use your Contributions to an out-of-state qualified tuition
orders in making the computation. Include a copy of program aren’t eligible for the deduction. Designate
your worksheet. the account owner and beneficiary at the time you
National Guard or Reserve pay, including annual establish the account. The account owner can make
training pay, generally doesn’t qualify as active duty withdrawals for a qualified eligible education expense
pay unless you’ve been called into full-time duty for for the beneficiary as provided in 26 U.S.C. section
120 days or more. If you’re a commissioned officer 529. The person who withdraws the funds must report
of the Public Health Service or of the National the amounts withdrawn as income. More information is
Oceanic and Atmospheric Administration militarized available at idsaves.org or by calling (866) 433-2533.
by the President of the United States and attached
Line 15
to the armed forces, your active duty military wages
earned outside Idaho qualify for this deduction. Home for the Aged
Enter these wages on this line. You can deduct $1,000 for each family member, not
including yourself or your spouse, who:
Line 12 Adoption Expenses • Is age 65 or older
If you adopt a child, you can deduct some of the • You maintain a household for, and
expenses incurred in the adoption. You can claim
• You provide more than one-half of the family
legal and medical expenses incurred up to a
member’s support for the year
maximum of $10,000 per adoption. Travel expenses
don’t qualify. If you incur expenses in two or more Developmentally Disabled
years, deduct the costs in the year paid until you You can deduct $1,000 for each family member,
meet the $10,000 limit. The expenses related to an including yourself and your spouse, who:
unsuccessful attempt to adopt aren’t deductible. • Is developmentally disabled
If you claim expenses in a year before such a • You maintain a household for, and
determination, file an amended return to add back
• You provide more than one-half of the family
any deduction claimed for the unsuccessful attempt.
member’s support for the year
Line 13 Idaho Medical Savings Account No more than three deductions of $1,000 are allowed.
Contributions and Interest If you claim this deduction, you can’t claim the $100
You can contribute up to $10,000 ($20,000 if credit in Part E.
married filing a joint return) to an Idaho medical
Developmental disability means a chronic disability
savings account and deduct the contribution.
that:
Deductible contributions don’t include
reimbursements that were redeposited into your • Is attributable to an impairment such as:
Idaho medical savings account. Don’t include Intellectual disability
Cerebral palsy
EIN00046 09-07-2023 Page 33 of 64

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                                                        Form 39R — Instructions    2023    (continued)         

           Epilepsy                                    Line 17 Income Earned on a Reservation by an 
           Autism                                      American Indian
           Other condition found to be closely related You can deduct all your income from working on the 
                                                        reservation only when all these criteria are met:
           to or similar to, one of these impairments, 
           and                                          •  You’re enrolled in a federally recognized tribe
•  Results in substantial functional limitation in      •  You live and work on the reservation
  three or more of the following areas of life          • The income is included on Form 40, line 7 of 
  activity:                                               your tax return
           Self-care                                   If you have no other income, you aren’t required to file.
           Receptive and expressive language           Income earned off the reservation can’t be deducted. 
           Learning                                    Income earned on the reservation can’t be deducted if 
           Mobility                                    you live off the reservation.
           Self-direction
                                                        Line 18 Health Insurance Premiums
           Capacity for independent living             Deduct premiums you paid for health insurance for 
          Economic self-sufficiency, and               yourself, your spouse, and your dependents if those 
                                                        premiums haven’t already been deducted or excluded 
• Reflects the need for a combination and 
                                                        from your income.
  sequence of special, interdisciplinary, or generic 
  care, treatment, or other services which are of       If you claimed a deduction for health insurance 
  lifelong or extended duration and individually        premiums on your federal Form 1040 or 1040-SR, 
  planned and coordinated.                              Schedule A, use the worksheet on page 35 to 
                                                        calculate the deduction allowed for health insurance 
If you maintain the home for the family member for 
                                                        premiums. The worksheet follows the priority that 
less than a full year, the deduction is allowed at 
                                                        itemized deductions first apply to health insurance 
the rate of $83.33 for each month the home was 
                                                        premiums then to long-term care insurance.
maintained.
A family member is any person who meets the             Idaho Medical Savings Account
                                                        If you take money out of your Idaho medical savings 
relationship test to be claimed as a dependent on 
                                                        account to pay medical insurance premiums, no 
income tax returns. Refer to the federal Form 1040 
                                                        deduction is allowed. Since the health insurance costs 
instructions for more information.
                                                        are already deducted or accounted for, they can’t be 
Maintaining a household means paying more than          deducted a second time.
one-half of the expenses incurred for the benefit 
of all the household’s occupants. Social Security       Salary Reduction Plans
                                                        Premiums paid through a cafeteria plan or other 
benefits aren’t support provided by you but must be 
                                                        salary-reduction arrangement can’t be included in 
included in the computation of total support provided. 
                                                        the Idaho deduction for health insurance costs. For 
Some examples of expenses of maintaining a 
                                                        example, if your health insurance payments are 
household include:
                                                        deducted from your paycheck pretax, they don’t qualify 
•  Property taxes                                       for the deduction.
•  Mortgage interest
                                                        Business Deductions
•  Rent                                                 Premiums deducted as a business expense can’t be 
•  Utility charges                                      included in the Idaho deduction for health insurance 
•  Upkeep and repairs                                   costs, since these amounts are already deducted. This 
                                                        includes amounts of self-employed health insurance 
•  Property insurance, and
                                                        premiums deducted in arriving at federal adjusted 
• Food consumed on the premises                         gross income.
Line 16 Idaho Lottery Winnings                          Social Security Medicare A and B
You can deduct Idaho lottery prizes of less than        No deduction is allowed for the amount paid for 
$600 per prize included in federal adjusted gross       employer-required Social Security Medicare A. This 
income on Form 40, line 7. You can’t deduct lottery     is the amount listed as a deduction on almost every 
prizes from other states.                               federal Form W-2.

EIN00046   09-07-2023                                                                             Page 34 of 64

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Form 39R — Instructions 2023 (continued)

If you voluntarily enroll in Medicare B or Medicare D Worksheet
or aren’t covered under Social Security and voluntarily The following worksheet shows how the federal
enroll in Medicare A, you can deduct the premiums limitation affects the amount of health insurance
you paid. costs deductible for Idaho purposes.
Idaho Standard Deduction If you aren’t itemizing deductions for Idaho, skip lines
If you use the Idaho standard deduction instead of 1-6 and enter zeros on lines 8, 12, and 13.
itemizing your deductions for Idaho purposes, you
don’t have to reduce your health insurance costs by Health Insurance and Long-term Care Insurance
Deduction Limitations
any amount claimed as a federal itemized deduction.
1. Amount claimed for health insurance
Federal Itemized Deduction Limitations costs on federal Form 1040 or 1040-SR,
Reduce the amount of medical expenses allowed Schedule A .............................................
as a deduction on federal Form 1040 or 1040-SR,
2. Amount claimed for long-term care
Schedule A, by 7.5% of adjusted gross income.
insurance on federal Form 1040 or
Line 19 Long-term Care Insurance 1040-SR, Schedule A ...............................
You can deduct the amount you paid in premiums 3. Additional medical expenses claimed
for qualified long-term care insurance that isn’t on federal Form 1040 or 1040-SR,
otherwise deducted or accounted for. If you claimed Schedule A ..............................................
a deduction for long-term care insurance on your 4. Total medical expenses. Add lines 1,
federal Form 1040 or 1040-SR, Schedule A, use the 2, and 3 ...................................................
following worksheet to calculate the long-term care 5. Enter 7.5% of federal adjusted gross
insurance allowed as a deduction. income ....................................................
Qualified long-term care insurance includes any 6. Medical expense deduction allowed
insurance policy that provides coverage for at least on federal Form 1040 or 1040-SR,
12 consecutive months for yourself, your spouse, Schedule A. (Subtract line 5 from line 4. If
or your dependents for one or more necessary less than zero, enter zero.) .........................
diagnostic, preventive, therapeutic, rehabilitative, Health Insurance
maintenance, or personal care services provided in 7. Enter the total paid for health insurance .....
a setting other than an acute care unit of a hospital.
8. Portion of health insurance deduction
Group and individual annuities and life insurance
allowed on federal Form 1040 or
policies that directly provide or supplement long-term
1040-SR, Schedule A. Enter the lesser of
care insurance qualify. This includes a policy that lines 1 or 6 ...............................................
provides for payment of benefits based on cognitive
9. Enter the total health insurance costs
impairment or loss of functional capacity.
deducted elsewhere on the federal return ....
Qualified long-term care insurance doesn’t include 10. Idaho health insurance deduction
any insurance policy that’s offered primarily to allowed. Subtract lines 8 and 9 from line 7.
provide coverage for: Enter this amount on Form 39R, line 18 ....
• Basic Medicare supplement Long-term Care Insurance
• Basic hospital expense 11. Enter the total paid for long-term care
• Basic medical surgical expense insurance .................................................
• Hospital confinement indemnity 12. Medical expense deduction not
• Major medical expense allocated to health insurance costs.
Subtract ine 1 from line 6. If less than
• Disability income or related asset protection zero, enter zero .......................................
• Accident only 13. Portion of long-term care insurance
• Specified disease or specified accident, or deduction allowed on federal Form 1040 or
• Limited benefit health 1040-SR, Schedule A. Enter the lesser
of lines 2 or 12 .........................................
Life insurance policies that accelerate death
benefits generally don’t qualify.

EIN00046 09-07-2023 Page 35 of 64

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                                                         Form 39R — Instructions    2023    (continued)         

14. Enter the total long-term care                       Include interest earned on the account on line 22 but 
  insurance costs deducted elsewhere                     only if included on Form 40, line 7. Interest earned 
  on the federal return ................................ on the account is tax deferred if the funds are used 
                                                         for a qualified home purchase. Enter the name of the 
15. Long-term care insurance deduction 
  allowed. Subtract lines 13 and 14 from line            financial institution and your account number in the 
  11. Enter the amount on Form 39R, line 19              spaces provided.
                                                         Check the box to attest that you’re a first-time home 
Line 20 Workers’ Compensation                            buyer. A first-time home buyer means an individual 
Insurance                                                who:
A self-employed individual can deduct the actual 
                                                         •  Resides in Idaho
amount paid for workers’ compensation insurance 
coverage in Idaho, if the cost isn’t deducted            •   Has filed an Idaho income tax return for the most 
elsewhere.                                                   recent tax year
                                                         •  Doesn’t own, either individually or jointly, a 
Line 21 Bonus Depreciation                                   single-family or multi-family residence; and
If you claimed the bonus depreciation for federal 
                                                         •  Has never owned or purchased, either individually 
purposes for property acquired before 2008 or after 
                                                             or jointly, a single-family residence in any location
2009:
• Complete a separate federal Form 4562 or               Line 23 Other Subtractions
  detailed computation for Idaho depreciation            Identify any other subtraction you’re eligible for, and 
  purposes as if the special depreciation                claim the amount on this line. 
  allowance hadn’t been claimed                          Include:
•  Compute the Idaho adjusted basis and any              •  Your distributive share of other subtractions from 
  gains or losses from the sale or exchange                  Form ID K-1, Part IV, Column B, line 28
  of the property using the Idaho depreciation 
  amounts                                                •  Charitable contributions not allowed on the 
                                                             federal return because of federal NOL limitations
•  If the federal depreciation (including gains and 
  losses) is less than the Idaho depreciation            •  Interest from Idaho Build America Bonds that 
  (including gains and losses), include the                  was included in federal adjusted gross income, 
  difference on this line; otherwise, enter the              Form 40, line 7
  difference on Part A, line 5                           •  Amounts included in taxable income for funds 
Include on this line your distributive share of bonus        received or loans forgiven according to Public 
depreciation from Form ID K-1, Part IV, Column B,            Laws 116-136, 116-139, and 116-142 for COVID 
line 27.                                                     relief
Don’t enter any amounts for property acquired            Don’t include:
during 2008 and 2009.                                    •  Income earned in another state as a subtraction
                                                         •   Foreign taxes as a subtraction, since they’re 
Line 22 First-time Home Buyer Savings Account
                                                             claimed as part of the Idaho itemized deduction, 
You can contribute up to $15,000 ($30,000 if 
                                                             if allowable 
married filing a joint return) to a first-time home 
buyer savings account and deduct the contribution.       •  Any interest from non-Idaho Build America Bonds
Deposits into a first-time home buyer savings            See the instructions for Itemized or Standard 
account can’t exceed $100,000 for the lifetime of        Deductions. 
the account.
A first-time home buyer savings account is 
established in Idaho with a bank, savings and 
loan association, credit union, or trust company 
authorized to act as a fiduciary. The account is 
established to pay the eligible home costs of 
the account holder or to reimburse the account 
holder’s eligible home costs in connection with a 
qualified home purchase.
EIN00046 09-07-2023                                                                         Page 36 of 64

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Form 39R — Instructions 2023 (continued)

Part C — Credit for Income Tax Paid to an S corporation or partnership composite or group
Other States return, enter your federal adjusted income from
Form 40, line 7.
When Idaho and another state tax the same
income, you may qualify for a credit for tax paid Line 4. Divide line 2 by line 3. Round to four digits
to the other state. Use this section to compute to the right of the decimal point. For example, .66666
the credit. Include a complete copy of the other is rounded to .6667 and is entered as 66.67%. The
state’s income tax return and Idaho Form 39R percentage can’t be more than 100%.
with your income tax return. If your S corporation
or partnership paid income tax to another state on Line 6. Enter the other state’s tax due from its tax
your behalf, include a copy of Form ID K-1 or the table or rate schedule less its income tax credits.
schedule you received from the S corporation or State and local tax (SALT) workaround payments
partnership that paid the tax. If credit applies to or credits aren’t subtracted. If your income derived
more than one state, use a separate Form 39R for in the other state was reported on a composite or
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 or refund.
in another state that has an income tax, while
a resident of Idaho Line 7. Your allowable credit for tax paid to other
states is the smaller of lines 5 or 6. Enter this amount
Line 1. Enter the tax shown on Form 40, line 20. on Form 40, line 22.

Line 2. Enter the total portion of federal adjusted
Part D — Credits for Idaho Educational
gross income derived in the other state, modified
Entity and Idaho Youth and Rehabilitation
to reflect Idaho additions and subtractions. In
computing the income derived in the other state, Facility Contributions, and Live Organ
you must reverse any adjustments to federal Donation Expenses
taxable income allowed by the other state that
Line 1 Credit for Idaho Educational Entity
aren’t applicable to Idaho.
Contributions
Enter your adjusted gross income from the other If you donated cash to a qualified educational
state restated to a basis comparable to Idaho entity, you can claim a tax credit. Donation of goods
adjusted income. For example, if the other state or services don’t qualify. Include amounts from
taxes interest received from U.S. obligations, Form ID K-1, Part VIII, line 50 to calculate the credit
deduct this amount from the other state’s adjusted amount.
gross income since Idaho doesn’t tax this interest.
The credit is limited to the smallest of:
If your income derived in the other state includes • One-half of the amount donated
income from an S corporation, partnership, trust,
• 50% of the tax on Form 40, line 21
or estate, enter your share of the entity’s taxable
income correctly reported to the other state plus any • $500 ($1,000 on a joint return)
other Idaho adjusted gross income from sources in • The tax on Form 40, line 21 less the amount on
the other state. Form 40, line 22
Line 3. Enter your Idaho adjusted income from If you have credit from an ABE (Form ID K-1,
Form 40, line 11, if you reported the double-taxed Part XI, line 59), you can add that to the amount
income on an individual income tax return in the computed above (if any). The total credit is limited to
other state. However, if the double-taxed income the smallest of:
was reported to the other state and taxed as part of • 50% of the tax on Form 40, line 21 or
• $500 ($1,000 on a joint return).

EIN00046 09-07-2023 Page 37 of 64

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                                                          Form 39R — Instructions    2023    (continued)         

A qualified educational entity includes:                  If you have credit from an ABE (Form ID K-1, 
• A nonprofit corporation, fund, foundation,              Part XI, line 61), you can add that to the amount 
  research park, trust, or association organized          computed above (if any). The total credit is limited 
  and operated exclusively for the benefit of Idaho       to the smallest of: 
  colleges and universities                               • 20% of the tax on Form 40, line 21 or 
• A nonprofit, private, or public Idaho school            •  $100 ($200 on a joint return).
  (elementary, secondary, or higher education) 
  or its foundation                                       The qualified youth or rehabilitation facilities and 
                                                          their foundations are:
•  Idaho education public broadcast system 
  foundations                                             •  Anchor House, Coeur d’Alene
                                                          • The Arc, Inc., Boise
• The Idaho State Historical Society or its 
  foundation                                              • The Children’s Home Society of Idaho, Inc., 
                                                            Boise
•  An Idaho public library or its foundation
                                                          •  Children’s Village, Inc., Coeur d’Alene
•  An Idaho library district or its foundation
                                                          •  Dawn Enterprises, Inc., Blackfoot
• An Idaho public or private nonprofit museum
                                                          • Development Workshop, Inc., Idaho Falls
• The Idaho Commission for Libraries
                                                          •  Gem Youth Services, Inc., Emmett
• Idaho Commission on Hispanic Affairs
                                                          •  Hope House, Inc., Nampa
•  Idaho Commission for the Blind and Visually            • Idaho Drug Free Youth, Inc., Coeur d’Alene
  Impaired
                                                          •  Idaho Elks Rehabilitation Hospital, Inc., Boise
•  Idaho Council on Developmental Disabilities
                                                          •  Idaho Youth Ranch
•  Idaho State Independent Living Council
                                                          • Kinderhaven, Sandpoint
•  Idaho Council for the Deaf and Hard of Hearing         •  Learning Lab, Inc., Boise
• Idaho STEM Action Center                                •  Magic Valley Rehabilitation Services, Inc., 
•  Medical residency programs or support                    Twin Falls
  organizations devoted to training residents in          •  New Day Products, Inc., Pocatello
  Idaho
                                                          •  Northwest (North Idaho) Children’s Home, Inc.
Line 2 Credit for Idaho Youth and Rehabilitation          •  Opportunities Unlimited, Inc., Lewiston
Facility Contributions                                    •  Panhandle Special Needs, Inc., Sandpoint
You can claim this credit if you donated cash or          • Project P.A.T.C.H., Planned Assistance for 
goods to the following:                                     Troubled Children
• Qualified center for independent living                 •  Shepherd’s Home, Inc., McCall
•  Youth or rehabilitation facility or its foundation, or • Transitional Employment Services for the 
• Nonprofit substance abuse center licensed by              Handicapped, Coeur d’Alene
  the Idaho Department of Health and Welfare              •  Walker Center, Gooding
Include amounts from Form ID K-1, Part VIII, line 51      •  Winchester Occupational Workshop, Winchester
to calculate the credit amount.                           •  Witco Inc., Caldwell
The credit is limited to the smallest of:                 •  Women’s and Children’s Alliance
•  One-half of the amount donated                         The following are the qualified centers for 
• 20% of the tax on Form 40, line 21                      independent living:
•  $100 ($200 on a joint return)                          •  Disability Action Center Northwest, Moscow and 
                                                            Coeur d’Alene
• The tax on Form 40, line 21 less the amounts 
  on Form 40, line 22, Form 39R, Part D, line 1           •  Living Independence Network Corporation, Boise 
  and Form 44, Part I, line 1                               and Twin Falls
                                                          •  Living Independently for Everyone, Inc., 
                                                            Blackfoot, Idaho Falls, and Pocatello

EIN00046 09-07-2023                                                                                   Page 38 of 64

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Form 39R — Instructions 2023 (continued)

Line 3 Credit for Live Organ Donation Expenses If the home was maintained for the family member
A living taxpayer who donates (or whose dependent less than a full year, the credit is allowed at the rate of
donates) a qualified organ that’s transplanted into $8.33 for each month the home was maintained.
another individual can claim a credit for expenses You can claim this credit if your gross income is less
related to the donation. than the filing requirement. File Form 40 and include
The credit can’t be more than the taxpayer’s tax Form 39R.
liability and is limited to the smaller of: Only residents, including Idaho residents on active
• The amount of live organ donation expenses military duty outside Idaho, can claim this credit.
paid by the taxpayer during the tax year, or
• $5,000 Lines 1 and 2. Answer the two questions. If you
answer yes to either question, you qualify.
Any unused credit can be carried over for five years.
To claim the credit, you must donate one or more of Line 3. Enter the family member’s name, Social
the following organs: Security number, relationship, and date of birth for
whom you maintain a home and provide more than
• Human bone marrow one-half of their support. If the claim is for a family
• Any part of an: member with a developmental disability, check the
Intestine box.
Kidney
Line 4. Enter the total on Form 40, line 44.
Liver
Lung
Pancreas
Qualified expenses are those incurred by the
taxpayer or dependent for travel, lodging, or lost
wages and aren’t reimbursed to the taxpayer. The
expenses must be directly related to the live organ
donation by the taxpayer or a dependent of the
taxpayer.

Part E — Maintaining a Home for a Family
Member Age 65 or Older or a Family Member
with a Developmental Disability

If you didn’t claim the $1,000 deduction on Part B,
line 15, you can claim a $100 credit for each family
member, not including yourself or your spouse who:
• Is age 65 or older
• You maintain a household for, and
• You provide more than one-half of the family
member’s support for the year

EIN00046 09-07-2023 Page 39 of 64

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