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Don’t Staple 8734

Form 40 2023
Individual Income Tax Return
Amended Return? Check the box. ▪ State Use Only
See page 7 of the instructions for the reasons
to amend, and enter the number that applies. ▪

For calendar year 2023 or fiscal year beginning , ending
Your first name and initial Your last name Your Social Security number (SSN) Deceased
in 2023
Spouse’s first name and initial Spouse’s last name Spouse’s Social Security number (SSN) Deceased
in 2023
Current mailing address Forms and instructions available at
tax.idaho.gov
City State ZIP Code Foreign country (if not U.S.)
Please Print or Type
Filing Status. Check only one box. If married filing jointly or separately, enter spouse’s name and Social Security number above.
1. Single 2. Married filing 3. Married filing 4. Head of 5. Qualifying surviving spouse
jointly separately household with qualifying dependents
Household. See instructions, page 7. If someone can claim you as a dependent, leave line 6a blank. Enter “1” on lines 6a and 6b, if they apply.
6a. Yourself 6b. Spouse 6c. Dependents 6d. Total household
List your dependents below. If you have more than four dependents, continue on Form 39R. Enter total number on line 6c.
Dependent’s birthdate
Dependent’s first name Dependent’s last name Dependent’s SSN (mm/dd/yyyy)

Income. See instructions, page 7.
7. Enter your federal adjusted gross income from federal Form 1040 or 1040-SR, line 11.
Include a complete copy of your federal return ..................................................................................... ▪ 7 00
8. Additions from Form 39R, Part A, line 7. Include Form 39R ................................................................. 8 00
9. Total. Add lines 7 and 8 ......................................................................................................................... 9 00
10. Subtractions from Form 39R, Part B, line 24. Include Form 39R .......................................................... 10 00
Don’t Staple 11. Total Adjusted Income. Subtract line 10 from line 9 ........................................................................... ▪ 11 00
Tax Computation. See instructions, page 8.
Standard
Deduction a. If age 65 or older ............................... ▪ Yourself ▪ Spouse
for Most
People 12. Check b. If blind ................................................ ▪ Yourself ▪ Spouse
Single or c. If your parent or someone else can claim you as a
Married Filing dependent, check here and enter zero on line 43 ....... ▪
Separately:
$13,850
13. Itemized deductions. Include federal Schedule A. Federal limits apply ........................... ▪ 13 00
Head of
Household: 14. State and local income or general sales taxes included on federal Schedule A .............. ▪ 14 00
$20,800
15. Subtract line 14 from line 13. If you don’t use federal Schedule A, enter zero ................ 15 00
Married Filing 16. Standard deduction. See instructions, page 8, to determine amount if not standard ...... ▪ 16 00
Jointly or
Qualifying 17. Subtract the larger of line 15 or 16 from line 11. If less than zero, enter zero ................ 17 00
Surviving
Spouse: 18. Qualified business income deduction. If less than zero, enter zero ................................ ▪ 18 00
$27,700 19. Idaho taxable income. Subtract line 18 from line 17 ....................................................... ▪ 19 00
20. Tax from worksheet. See instructions, page 9 ................................................................ ▪ 20 00
Continue to page 2.
Return and payment - Mail to: Idaho State Tax Commission, PO Box 83784, Boise, ID 83707-3784
Return only - Mail to: Idaho State Tax Commission, PO Box 56, Boise, ID 83756-0056
Include a complete copy of your federal return.
EFO00089 08-23-2023 Page 1 of 2

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Form 40 2023 (continued)
21. Tax amount from line 20 ........................................................................................................................ 21 00
Credits. Limits apply. See instructions, page 9.
22. Income tax paid to other states. Include Form 39R and a copy of other states’ returns .... ▪ 22 00
23. Total credits from Form 39R, Part D, line 4. Include Form 39R ................................. 23 00
24. Total business income tax credits from Form 44, Part I, line 10. Include Form 44 ...... 24 00
25. Idaho Child Tax Credit. Computed amount from worksheet on page 10 ................... 25▪ 00
26. Total Credits. Add lines 22 through 25 ................................................................................................. 26 00
27. Subtract line 26 from line 21. If line 26 is more than line 21, enter zero ................................................ 27 00
Other Taxes. See instructions, page 10.
28. Fuels use tax due. Include Form 75 ...................................................................................................... 28 00
29. Sales/use tax due on untaxed purchases (online, mail order, and other) ...................................... ▪ 29 00
30. Total tax from recapture of income tax credits from Form 44, Part II, line 6. Include Form 44 ............. 30 00
31. Tax from recapture of qualified investment exemption (QIE). Include Form 49ER ............................... ▪ 31 00
32. Permanent building fund tax.
Check the box if you received Idaho public assistance payments for 2023 .................................. ▪ 32 10 00
33. Total Tax. Add lines 27 through 32 ....................................................................................................... ▪ 33 00
Donations. See instructions, page 10. I want to donate to:
34. Idaho Nongame Wildlife Fund ......... ▪ 35. Idaho Children’s Trust Fund ......... ▪
36. Special Olympics Idaho ................... ▪ 37. Idaho Guard & Reserve Family .... ▪
38. American Red Cross of Idaho Fund ▪ 39. Veterans Support Fund ................ ▪
40. Idaho Food Bank Fund .................... ▪ 41. Opportunity Scholarship Program ▪
42. Total Tax Plus Donations. Add lines 33 through 41............................................................................. 42 00
Payments and Other Credits.
43. Grocery Credit. Computed amount from worksheet on page 11 .................................. ▪
To receive your grocery credit, enter the computed amount on line 43 ............................................ ▪ 43 00
To donate your grocery credit to the Cooperative Welfare Fund, check the box and enter zero on line 43 ▪
44. Maintaining a home for family member age 65 or older or developmentally disabled. Include Form 39R ... ▪ 44 00
45. Specia l fuels tax refund Gasoline tax refund Include Form 75 ..... 45 00
46. Idaho income tax withheld. Include Form W-2s and any 1099s that show Idaho withholding ............... ▪ 46 00
47. 2023 Form 51 estimated payments and amount applied from 2022 return ........................................... ▪ 47 00
48. Paid by entity ▪ Withheld ▪ ABE ▪ See instructions ....... 48 00
49. Tax Reimbursement Incentive credit ▪ Claim of Right credit ▪ See instructions ... 49 00
50. Total Payments and Other Credits. Add lines 43 through 49 ............................................................. 50 00
Tax Due or Refund. See instructions, page 12.
51. Tax Due. If line 42 is more than line 50, subtract line 50 from line 42 ........................................... ▪ 51 00
52. Penalty ▪ Interest from the due date ▪ Enter total ............................. 52 00
Check box if penalty is caused by an unqualified Idaho medical savings account withdrawal ...... ▪
53. Nonrefundable credit from a prior year return. See Form 44 instructions ..................................................... ▪ 53 00
54. Total Due. Add lines 51 and 52, then subtract line 53 ................................................................................. ▪ 54 00
55. Overpaid. If line 42 is less than line 50, subtract lines 42 and 52 from line 50 ............................................. ▪ 55 00
56. Refund ........... ▪ Apply to 2024 .......... ▪

57. Direct Deposit. See instructions, page 13. ▪ Check if final deposit destination is outside the U.S. ▪ Checking
Type of
▪ Routing No. ▪ Account No. Account: ▪ Savings
Amended Return Only. Complete this section to determine your tax due or refund. See instructions.
58. Total due (line 54) or overpaid (line 55) on this return ........................................................................... 58 00
59. Refund from original return plus additional refunds ....................................................................................... ▪ 59 00
60. Tax paid with original return plus additional tax paid ............................................................................. ▪ 60 00
61. Amended tax due or refund. Add lines 58 and 59 then subtract line 60 ................................................ 61 00
Within 180 days of receiving this return, the Idaho State Tax Commission may discuss this return with the paid preparer identified below.
▪ Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct, and complete. See instructions.
Your signature (required) Spouse’s signature (if a joint return, both must sign) Date
▪ ▪
Sign
Here Paid preparer’s signature Preparer’s EIN, SSN, PTIN Taxpayer’s phone number
▪ ▪
Preparer’s address State ZIP Code Preparer’s phone number

EFO00089 08-23-2023 Page 2 of 2

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                        Form 40 — Instructions                                                    2023
                        Individual Income Tax Return

Instructions are for lines not fully explained on the   Amended Return
form. General information instructions beginning on     You can use this form as an original return or an 
page 2 also apply to this form.                         amended return. 
                                                        If you’re filing this form as an amended return, check 
Grocery Credit Refund Only
If you’re not required to file an income tax return but the box at the top of the form. Enter the number from 
are filing Form 40 to receive a grocery credit refund,  the following list that best describes your reason for 
you don’t need to include a copy of a federal return.   amending:
If you or your spouse are over age 65, see Form 24.     1. Federal Audit
You must complete Form 40 as follows:                   2. Net Operating Loss Carryback – Include Form 56 
•  Complete the top of the form through line 6             or a schedule showing the application of the loss
•  Write “NRF” (Not Required to File) on line 7         3. Federal Amended – Include a complete copy of 
                                                           your amended federal return
•  Skip lines 8 through 11
                                                        4.  Other – Include an explanation
•  Complete line 12a if you (or your spouse) are 
  age 65 or older                                       Complete the entire form and schedules using the 
                                                        corrected amounts. Don’t include a copy of your 
•  Skip lines 12b through 31
                                                        original return with the amended return.
•  Cross through the $10 on line 32, Permanent 
  Building Fund, and write “NRF”                        Lines 1 through 5 Filing Status
•  Skip lines 33 through 42                             Check the box indicating your Idaho filing status. 
•  Enter your grocery credit amount on line 43          Refer to General lnformation on page 2 for more 
  using the grocery credit worksheet on page 11         information on filing status. 

•  Complete applicable lines 44 through 57              Line 6 Household
•  Skip lines 58 through 61                             Line 6a. Yourself. Enter “1” unless someone else 
• Complete the bottom of Form 40 below line 61          claims you as a dependent on their return.

Heading                                                 Line 6b. Spouse. Enter “1” if you’re filing a joint return.
Write your name, address, and Social Security           Enter “1” if your spouse died during 2023 and you’re 
number (SSN) in the spaces provided. If you don’t       filing a joint return.
have an SSN, write your Individual Tax Identification 
                                                        Leave the line blank if someone else claims your 
Number (ITIN).
                                                        spouse as a dependent on their return.
If you don’t have or aren’t required to have an 
SSN or ITIN, enter “NRA” (Nonresident Alien) in         Line 6c. Dependents. List your dependents. Include  
the SSN space. If you’ve applied for an ITIN and        their SSN and birthdate. If you have more than four 
haven’t received it from the Internal Revenue           dependents, continue on Form 39R, Part F. Enter the 
Service (IRS) before you file your Idaho return,        total number of dependents on the line.
enter “Form W-7” in the space provided for the          If you’re the noncustodial parent of a dependent and 
SSN. If you enter “Form W-7,” include a copy of         are claiming them on your return, include federal 
your federal Form W-7 with your return. Once you        Form 8332 or a copy of the court order with your 
receive your ITIN from the IRS, you must provide        return. See irs.gov for more information.
it to the Tax Commission before your return can 
finish processing.                                      Line 6d. Total. Add lines 6a through 6c.
If you receive an SSN after using an ITIN, you must 
                                                        Line 7 Federal Adjusted Gross Income
use the SSN and stop using your ITIN. It’s your         Enter your federal adjusted gross income from 
responsibility to notify the Tax Commission so your     Form 1040 or 1040-SR, line 11.
return can finish processing.
Be sure that your return and W-2 forms show the         Line 11 Total Adjusted Income
correct SSN or ITIN. An error in your SSN or ITIN       If your total adjusted income is negative, see 
will delay your refund.                                 Form 56 and instructions.

EIN00046 09-07-2023                                                                               Page 7 of 64

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Form 40 — Instructions 2023 (continued)

Tax Computation If the IRS considers you or your spouse a nonresident
Line 12a Age 65 or Older alien and you aren’t from India, your standard
If you’re 65 or older, check the box for “Yourself.” deduction is zero. If you’re nonresident aliens from
If you’re filing a joint return and your spouse is 65 India, use the standard deduction indicated for your
or older, check the box for “Spouse.” If your 65th filing status.
birthday was on January 1, 2024, you may consider If line 15 is more than line 16, use your itemized
yourself 65 on December 31, 2023. The boxes you deductions on line 15. If line 16 is more than line 15,
check must match your federal return. use your standard deduction on line 16.

Line 12b Blind Itemized Deductions
Check the box for “Yourself” if you’re blind. If you’re
filing a joint return and your spouse is blind, check If you use federal Schedule A to itemize, use the
the box for “Spouse.” The boxes you check must following instructions for line 14:
match your federal return. • If federal Schedule A, line 5d, is:
$10,000 or less ($5,000 if married filing
Line 12c Claimed Dependent
Check this box if someone else, such as a parent, separately), enter the amount from federal
can claim you as a dependent. Schedule A, line 5a.
More than $10,000 ($5,000 if married
Lines 13 – 16 filing separately), subtract lines 5b and 5c
Standard Deduction from line 5e, and enter the amount here.
Most people can find their standard deduction by Enter zero for any result less than zero.
looking at the instructions to the left of Form 40,
line 16. Use the Standard Deduction Worksheet Federal Foreign Tax Credit: If you claim the federal
beginning on this page to calculate your standard foreign tax credit, Idaho allows that amount as a
deduction if: deduction. Idaho doesn’t have a credit that matches
the federal foreign tax credit.
• You check any boxes on lines 12a through 12c,
or Add the amount you claimed for the federal foreign tax
credit to your Idaho itemized deductions.
• Someone can claim you or your spouse, if
filing jointly, as a dependent
Standard Deduction Worksheet
You can use either your federal itemized deductions
or standard deduction, whichever benefits you 1. Enter the amount shown below for your
more. filing status:
You Must Itemize If: • Single or married filing separately,
enter $13,850
• You’re married, filing a separate return (filing
• Married filing jointly or qualifying
status 3), and your spouse itemizes
surviving spouse, enter $27,700
• You had dual status as a nonresident alien for • Head of household, enter $20,800 ......
part of 2023 and during the rest of the year, you
2. Can you be claimed as a dependent?
were a resident alien or a U.S. citizen
No. Enter the amount from line 1 on line 4.
You don’t have to itemize if you file a joint return Skip line 3.
with your spouse who was a U.S. citizen or resident Yes. Go to line 3.
at the end of 2023, and you and your spouse agree 3. Is your earned income* more than $850?
to be taxed on your combined worldwide income. Yes. Add $400 to your earned income.
Idaho requires that state or local income or general Enter the total.
sales taxes shown on federal Schedule A be No. Enter $1,250 ..............................
subtracted from your total itemized amount before 4. If you can be claimed as a dependent,
you use this figure to reduce your income. Because enter the smaller of lines 1 or 3. If born
of this addback, it may be more beneficial to itemize after January 1, 1959, and not blind, skip
for federal purposes but use the standard deduction to line 6. Otherwise, go to line 5 ...............
for Idaho.

EIN00046 09-07-2023 Page 8 of 64

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Form 40 — Instructions 2023 (continued)
5. If born before January 2, 1959, or blind, state by a pass-through entity. If a pass-through
multiply the total number of boxes entity paid tax to another state on your behalf, it
checked on Form 40, lines 12a and 12b, should report that information to you.
by $1,500 ($1,850 if single or head of Examples of income that may be taxed by both
household) ............................................. Idaho and another state include:
6. Add lines 4 and 5. Enter the total here • Wages earned in another state that has an
and on Form 40, line 16 .......................... income tax, such as Oregon or Utah, while
you’re living in Idaho
*Earned income includes wages, salaries, tips, • Income from a business or profession earned
professional fees, and other compensation received in another state that has an income tax while
for personal services you performed. It also you’re a resident of Idaho
includes any amount received as a scholarship
that you must include in your income. See Gross Line 23 Total Credits for Charitable Contributions
Income in General Information. and Live Organ Donations
You may qualify for a credit if you donated a qualified
Line 18 Qualified Business Income Deduction organ that’s transplanted into another individual, or if
Enter the amount from federal Form 1040 or you made a contribution to a:
1040-SR, line 13. • Qualified Idaho educational entity
Line 20 Tax • Center for independent living
Enter the tax on this line. • Youth or rehabilitation facility or its foundation, or
Worksheet • Nonprofit substance abuse center licensed by
1. Enter the amount of Idaho taxable the Idaho Department of Health and Welfare
income from Form 40, line 19.................. Complete Form 39R, Part D and see page 37 for
2. Enter the amount shown below for your specific instructions. Enter the total allowed credit from
filing status: Form 39R, Part D, line 4, and include Form 39R with
• Single or married filing separately, your return.
enter $4,489
Line 25 Idaho Child Tax Credit Worksheet
• Married filing jointly, head of household,
To qualify for the Idaho Child Tax Credit, the child
or qualifying surviving spouse,
must:
enter $8,978
• Be your qualifying child, and
3. Subtract line 2 from line 1. Enter the
subtotal ......................................................... • Be age 16 or under as of December 31, 2023
4. Multiply subtotal by 5.8% ............................. If you don’t have a qualifying child, you can’t claim
5. Idaho tax. Enter the total here and on the credit.
Form 40, line 20 ........................................... For divorced parents or parents who don’t live
If you don’t meet the filing requirement together, the custodial parent claims the qualifying
(see page 2) and are filing only to receive a refund of child.
withheld taxes, write “NRF” (Not Required to File) on The noncustodial parent may claim the child if:
this line. • A court has awarded the right to claim the child
for tax purposes to the noncustodial parent, or
Credits
• The custodial parent signs a written declaration
Line 22 Income Tax Paid to Other States that the noncustodial parent can claim the child
When both Idaho and another state tax the same for the child tax credit
income, you may qualify for a credit for tax paid
The noncustodial parent must include a copy of the
to the other state. Use Form 39R to compute the
court order or the written declaration with their income
credit. You must include a copy of the other state’s
tax return.
income tax return and Form 39R. If the credit
applies to more than one state, use a separate Note: This credit is limited to your tax liability after
Form 39R for each state. See instructions, page 37. any credit for tax paid to other states and credits from
You may qualify for a credit for tax paid to another Forms 39R and 44.
EIN00046 09-07-2023 Page 9 of 64

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Form 40 — Instructions 2023 (continued)

Worksheet Line 31 Tax from Recapture of Qualified
1. Enter the number of your qualifying Investment Exemption (QIE)
children* ................................................. If you’ve claimed Idaho exemption of property taxes
from property that no longer qualifies, you must
2. Multiply line 1 by $205 ...........................
compute the recapture of the QIE. Include Form 49ER.
3. Enter the amount from Form 40, line 20 ....
4. Enter the amount from Form 40, line 22 .... Line 32 Permanent Building Fund (PBF) Tax
5. Enter the amount from Form 40, line 23 .... You’re required to pay the $10 PBF tax if you’re
required to file an Idaho income tax return. See Who
6. Enter the amount from Form 40, line 24 ....
Must File on page 2.
7. Subtract lines 4 through 6 from line 3. If
less than zero, enter zero ....................... You aren’t required to pay the $10 PBF tax if:
8. Enter the lesser of lines 2 or 7 here • Your gross income was less than the amount
and on Form 40, line 25 ......................... specified for your filing status. Draw a line through
the $10 and enter “NRF” (Not Required to File)
*See federal Form 1040 instructions for more • You were receiving Idaho public assistance
information on qualifying children. payments at the end of the tax year. Check the
box on this line and draw a line through the $10.
Other Taxes Food stamps and WIC payments don’t qualify as
Idaho public assistance
Line 28 Fuels Tax Due
If you buy gasoline, aircraft fuel, or special fuels • You (or your spouse) are legally blind at the end
(diesel, propane, or natural gas) without paying the of the tax year. Draw a line through the $10
fuels tax and later use this fuel in licensed vehicles
or aircraft, you owe fuels tax. Add the amounts on Donations
Form 75, Section IV, lines 3 and 4, and enter the The donations on lines 34 through 41 are voluntary
total. Include Form 75. and will either reduce your refund or increase your tax
due. Once you make the donation, it can’t be changed.
Line 29 Sales/Use Tax Due These donations may be itemized as charitable
If you made purchases during the year without contribution deductions on your 2024 income tax
paying sales tax, you must pay use tax on these return. If you have questions about your donations,
purchases. If you purchased an item from an contact the agencies listed.
out-of-state seller (including internet, catalog, radio,
and TV purchases) and the seller didn’t collect If you’re filing an amended return, your donations can’t
sales tax on that purchase, you must pay the use be less than the amounts on the original return.
tax directly to the Tax Commission. Multiply the total If you make a donation and owe tax, you must pay the
amount of purchases by 6% (.06). If you computed tax at the time of filing.
use tax on Form 75, add it to the use tax on other
purchases and enter the total on this line. Line 34 Idaho Nongame Wildlife Fund
Contributions are used to ensure the conservation and
If you have an Idaho sales or use tax account,
management of nongame wildlife, rare plants, and
don’t report your sales or use tax on this line, but
their habitats in Idaho, to promote greater awareness
continue to report the tax on these purchases on
of and appreciation for species that aren’t hunted,
your sales and use tax returns.
fished, or trapped, and to increase opportunities
Line 30 Total Tax from Recapture of Income Tax to view and enjoy “watchable” wildlife. For more
Credits information visit the Department of Fish and Game
If you’ve claimed Idaho tax credits that no longer website at idfg.idaho.gov/wildlife/funding or call
qualify, you must compute the tax credit recapture. (208) 334-2920.
Enter the total tax from recapture of income
Line 35 Idaho Children’s Trust Fund/Prevent Child
tax credits from Form 44, Part II, line 6. Include
Abuse Idaho
Form 44.
Contributions are used to protect our children,
Idaho’s single greatest resource. The Children’s Trust
supports work in communities throughout Idaho to

EIN00046 09-07-2023 Page 10 of 64

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Form 40 — Instructions 2023 (continued)

prevent child abuse and neglect before it ever occurs. Payments and Other Credits
For more information visit the Idaho Children’s Line 43 Grocery Credit
Trust Fund/Prevent Child Abuse Idaho website at If you’re an Idaho resident, you can claim a credit for
idahochildrenstrustfund.org or call (208) 386-9317. each qualifying dependent who’s an Idaho resident. If
someone else, such as a parent, can claim you as a
Line 36 Special Olympics Idaho dependent, you can’t claim this credit on your return.
Contributions provide support for year-round sports The credit is $120 each for you, your spouse, and your
training and competition for children and adults dependents. You can claim an additional $20 if you’re
with developmental disabilities in Idaho. For more age 65 or older on December 31, 2023, and are an
information visit the Special Olympics Idaho website Idaho resident. You can claim an additional $20 if your
at specialolympicsidaho.org or call (208) 323-0482. spouse is age 65 or older and is an Idaho resident.
Line 37 Idaho Guard and Reserve Family An individual doesn’t qualify for the credit for any
Support Fund month or part of a month for which that person:
Contributions are used to assist military reservists • Received assistance from the federal food
and their families to promote the overall readiness stamp program
for them to support our state and federal missions.
• Was incarcerated, or
For more information visit the Idaho Guard and
Reserve Family Support Fund, Inc. website at • Lived illegally in the United States
igrfamilysupportfund.org or call (208) 801-4225.
Members of the Armed Forces
Line 38 American Red Cross of Idaho Fund A member of the United States Armed Forces
Contributions prevent and alleviate human who’s domiciled in Idaho is allowed the credit. If
suffering in the face of emergencies. For more you live in Idaho but are a nonresident under the
information visit the American Red Cross Servicemembers Civil Relief Act, you aren’t allowed
website at redcross.org/local/idaho or call the grocery credit.
(800) 733-2767. A spouse or dependent of a nonresident military
person stationed in Idaho may be an Idaho resident
Line 39 Veterans Support Fund or part-year resident. The domicile of a dependent
Contributions fund programs that support Idaho child is the same as that of the nonmilitary spouse.
veterans. For more information visit the Idaho
Division of Veterans Services website at veterans. Complete the worksheet and enter the total computed
idaho.gov/publications/idaho-veterans-support- grocery credit on line 43. See the following instructions
fundor call (208) 780-1300. to donate your credit. If you aren’t donating your credit,
enter the computed amount in the column for line 43.
Line 40 Idaho Food Bank Fund
Contributions assist Idaho hunger relief Grocery Credit Worksheet
organizations in meeting the demand for
Yourself:
emergency food for hungry Idaho families, 1. Number of qualified months .......................
children, and senior citizens. For more
2. If 65 or older, multiply line 1 by $11.67
information visit the Idaho Food Bank Fund If qualified for the entire year, enter $140 ......
website at www.idahofoodbankfund.org or call
If under 65, multiply line 1 by $10.
(208) 336-9643. If qualified for the entire year, enter $120 ......
Line 41 Opportunity Scholarship Program Spouse (if joint return):
Contributions help provide need-based scholarship 3. Number of qualified months .......................
funds to Idaho high school graduates who attend 4. If 65 or older, multiply line 3 by $11.67
approved higher education institutions within Idaho. If qualified for the entire year, enter $140 ......
For more information visit the Idaho Opportunity If under 65, multiply line 3 by $10
Scholarship Program website at boardofed.idaho. If qualified for the entire year, enter $120 ......
gov/scholarships/Idaho-opportunity-scholarship.

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Form 40 — Instructions 2023 (continued)

Resident dependents claimed on line 6: If you buy gasoline and use it in unlicensed equipment
or auxiliary engines, you may be eligible for a refund
5. Enter $120 for each dependent who qualifies for
the entire year. If a dependent qualifies for only of the Idaho gasoline tax you paid. Enter the amount
part of the year, compute as follows: from Form 75, Section IV, line 1. Include Form 75.

Number of qualified months ____ x $10 Line 46 Idaho Income Tax Withheld
Number of qualified months ____ x $10 Enter the total amount of Idaho income tax withheld.
Number of qualified months ____ x $10 Include legible state copies of Form W-2s, 1099s, and
Number of qualified months ____ x $10 other information forms that show Idaho withholding.
Don’t claim credit for tax withheld for other states or
If you have more than four dependents, use additional
paper to compute. federal tax withheld.
Don’t include Form W-2s from other tax years or write
Total credit allowed: on or change the amounts on your Form W-2s.
6. Add amounts on lines 2, 4, and 5. Enter
total on line 43 ............................................ Line 47 Form 51 Payments
Enter the total payments you made with Form 51s
Donating Your Grocery Credit on or before the due date. Include the amount of
You can donate your entire grocery credit to the overpayment applied from your 2022 return.
Cooperative Welfare Fund. To donate, check the
box on line 43 and enter zero (0) in the column for Line 48 Paid by Entity/Withheld/Affected
line 43. Once you make the donation, it can’t be Business Entity (ABE)
changed on an amended return. If a pass-through entity pays or withholds income tax
for an Idaho resident owner, include the amount paid
Note: If you (or your spouse) are age 65 or older
or withheld on this line as specified on Form ID K-1.
and qualify for the credit but aren’t required to file
Also, include the amount of tax paid by the ABE on the
an Idaho income tax return, you can claim the credit
individual’s share of ABE income. Include a copy of
on Form 24. You can get this form from any Tax
Form ID K-1s with your income tax return.
Commission office or our website at tax.idaho.gov.
Form 24 is due by April 15, 2024. Line 49 Tax Reimbursement Incentive Credit
Enter the total credit allowed from the Idaho
Line 44 Maintaining a Home for a Family Member
Reimbursement Incentive Certificate. Include a copy
Age 65 or Older or a Family Member with a
of the certificate with the return.
Developmental Disability
You can claim a tax credit of $100 per person (up Claim of Right Credit
to $300) if you maintained a household for an If you claimed a deduction or credit on your federal
immediate family member: return for claim of right, complete Idaho Worksheet
• Age 65 or older (not including yourself or your CR to determine which option benefits you most on
spouse), or your Idaho return. See Claim of Right Worksheets
• With a developmental disability (including at tax.idaho.gov.
yourself and your spouse), and
Tax Due or Refund
• Didn’t claim a deduction of $1,000 per person
on Form 39R, Part B, line 15 Line 52 Penalty and Interest
Idaho law provides penalties for not filing tax returns
You can claim this credit even if your gross income by the due date, not paying tax due on time, and not
is less than the filing requirement. prepaying enough on extension returns. For more
Line 45 Fuels Tax Refund information or to calculate a penalty, see our Penalties
If you buy special fuels (diesel, propane, or natural and Interest page at tax.idaho.gov/penalties.

gas) with Idaho tax included and use this fuel for We charge interest on the amount of tax
Interest:
heating or in off-highway equipment, you may be due, line 51, from the original due date until paid. The
eligible for a refund of the Idaho special fuels tax rate for 2024 is 6%.
you paid. Enter the amount from Form 75, Section
IV, line 2. Include Form 75. Heating fuel generally is
purchased without paying the tax.

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Form 40 — Instructions 2023 (continued)

Idaho Medical Savings Account: If you make an you want to refund from line 55. Any difference will be
Idaho medical savings account withdrawal that’s applied to your 2024 tax and won’t be refunded.
taxable and you’re under age 59 1/2, the withdrawal
is subject to penalty. The penalty is 10% of the Line 57 Direct Deposit
amount withdrawn. Check the box and enter the Complete this line if you want us to deposit your refund
amount here. directly into your bank or Idaho 529 College Savings
(IDeal) account instead of mailing you a check.
Line 53 Nonrefundable Credit From a Prior Year If your refund is being forwarded from a United States
Return financial institution to a financial institution or financial
If you were denied a refund from an overpayment of agency located outside of the United States, check the
tax on a prior year return because of the three-year box on this line. If after filing your Idaho income tax
statute of limitations, you may be eligible to take return you become aware that your electronic refund
a credit for the amount. See Idaho Form 44 for payment will be electronically deposited in a financial
calculation of your credit and include it with your institution or financial agency located outside of the
return. United States, please notify us at:
Line 54 Total Due Idaho State Tax Commission
Enter the amount you owe, including penalty and PO Box 56
interest, on this line. Boise ID 83756-0056

Don’t send cash. Payments of less than $1 aren’t Contact your bank to make sure your deposit will be
required. We charge a $20 fee on all returned accepted and that you have the correct routing and
checks. account numbers.

Electronic payments. There’s no fee to pay by Enter your nine-digit routing number. The routing
ACH Debit. Our third-party provider charges a number must begin with 01 through 12 or 21 through
convenience fee when you pay by credit card 32 for bank accounts. For all IDeal accounts, the
or e-check. We accept American Express®, routing number is 011001234.
Discover®, MasterCard®, and Visa®. For
more information, visit our E-Pay page at Enter the account number you want your refund
tax.idaho.gov/epay. deposited into. The account number can be up to
17 characters (both numbers and letters). For IDeal
Check payments. Make your check or money accounts, the account number will be 541 plus the
order payable to the Idaho State Tax Commission. 11-digit IDeal account number.
Be sure to write your Social Security number on it,
Don’t include hyphens, spaces or special symbols.
and include it with your return. Don’t staple your
Enter the number left to right and leave any unused
check to your return or send a check stub.
boxes blank.
Line 56 Refund/Apply to 2024
Check the appropriate box for account type. Check
Refund either checking or savings, but not both. For IDeal
Enter the amount of your overpayment from line 55 accounts, check the box for checking.
that you want refunded to you. Refunds of less than
$1 won’t be issued. You have three years from the
return’s due date (not including extensions) to claim
a refund. Refunds will be reduced by unpaid Idaho
tax liabilities and can be applied to unpaid liabilities
owed to other agencies.
The agency or party seizing the refund must send
you notice of the action. Questions about a refund
seizure should be directed to the agency or party
that initiated the claim for seizure.

Apply to 2024 The check example above indicates where the
If you’re filing an original return, subtract the amount proper banking information is located. To locate

EIN00046 09-07-2023 Page 13 of 64

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                                                        Form 40 — Instructions    2023    (continued)         

your IDeal account number, log into your account        You’re not authorizing the paid preparer to receive 
at www.idsaves.org or call (866) 433-2533 for           any refund check, bind you to anything including any 
assistance. You’re responsible for the accuracy of      additional tax liability, or otherwise represent you 
this information.                                       before the Tax Commission.
If your financial institution rejects your request for  This authorization is valid for up to 180 days from the 
direct deposit, you’ll receive a check by mail instead. date the Tax Commission receives the return. If you 
Note: An IDeal account has a maximum balance            want the Tax Commission to contact you rather than 
limit of up to $350,000 for each beneficiary.           your preparer, leave the box blank.

                                                        Signatures
Amended Return Only
                                                        Who must sign the return?
Complete lines 58 through 61 only if you’re filing 
this return as an amended return.                       •  You
                                                        • Your spouse (if filing a joint return)
Line 58 Total Due or Overpaid on This Return            •  A paid preparer (if used). Include preparer’s 
If the total due shown on line 54 is greater than zero,   name, address, and identification number
enter it as a positive amount.
                                                        •  An authorized person signing for a deceased 
If line 54 is zero, enter the amount of overpayment       individual or an individual unable to sign. 
that’s shown on line 55 here as a negative amount.        Include the authorized person’s relationship to 
                                                          the taxpayer. Write “FILING AS SURVIVING 
Line 59 Refund from Original Return Plus                  SPOUSE” or “unable to sign” in the signature 
Additional Refunds                                        space
Enter the total refund amount from previous returns 
                                                        •  If a taxpayer signs with an “X,” this mark must be 
for this tax year here as a positive amount.
                                                          witnessed
Line 60 Tax Paid with Original Return Plus              •  Not signing the return will delay processing
Additional Tax Paid
Enter the total due paid from previous returns for 
this tax year here as a positive amount. (Don’t 
include penalty, interest, Form 51 estimated 
payments, withholding, or unpaid tax.)

Line 61 Amended Tax Due or Refund
Add lines 58 and 59, then subtract line 60. A positive 
amount is your amended tax due. A negative amount 
is your amended refund.

Tax Preparer Contact Box
This box applies only if you paid a tax preparer to 
complete your return. If you check the box, you’re 
authorizing the Tax Commission to discuss your return 
with the paid preparer identified on the return.
You’re also authorizing the paid preparer to:
•  Give the Tax Commission any information that’s 
   missing from your return, and
•  Call the Tax Commission for information about 
   the processing of your return or the status of your 
   refund or payments

EIN00046 09-07-2023                                                                             Page 14 of 64

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