Form DBDA
                           Deferred Bonus Depreciation Addition
Name(s) as shown on return                                                                                  Account ID(s) or Employer ID number

Enter year in each column.

1.  Enter the standard current year bonus depreciation addback .......................

2.  Enter the cumulative allowable bonus depreciation subtractions ..................

3.  Enter the addback reported in prior period ....................................................

4.  Line 1 minus lines 2 and 3 .............................................................................

5.  Exception to the Idaho bonus depreciation addback due to the 
 following loss limitations:

 a.  At risk loss limitations – See IRC section 465 ......................................

 b.  Passive loss limitations – See IRC section 469 ...................................

 c.  Loss in excess of partnership basis – See IRC section 704(d) ............

 d.  Loss in excess of shareholder basis – See IRC section 1366(d) .........

6.  Enter the current year subsection (k) portion of loss limitations .....................

7.  Total loss limitations utilized on the federal return .........................................

EFO00333 08-23-2023  

                     Form DBDA — Instructions
                     Deferred Bonus Depreciation Addition

General Instructions                                Example:
Use this form to defer the bonus depreciation 
                                                    Taxpayer has one piece of equipment (7-year 
addition when you haven’t been able to use 
                                                    property—half year convention) with $50,000 
bonus depreciation on your federal returns due to 
                                                    federal depreciation. Assume 100% bonus 
loss limitations. This form is to track the correct 
                                                    depreciation. See depreciation schedule below. 
bonus depreciation addition in subsequent years 
                                                    You are responsible for creating the bonus 
to the deferred year. If you checked the current 
                                                    depreciation schedule.
year loss limitation box on Form 39R, Part A, line 
5 or Form 39NR, Part A, line 3, complete and 
include this form with your return.                        Year     Federal       Idaho  Bonus

Note: Line 4 shows that the bonus depreciation                1     50,000        7,145  42,855
addback is reduced in each subsequent year 
                                                              2                   12,245 (12,245)
by the Idaho depreciation. Additionally, when 
the bonus depreciation addition is deferred, the              3                   8,745  (8,745)
Idaho bonus depreciation subtractions aren’t                  4                   6,245  (6,245)
allowed until the year after the deferred bonus 
                                                              5                   4,465  (4,465)
depreciation addition is actually added back on 
the Idaho return.                                             6                   4,460  (4,460)
                                                              7                   4,465  (4,465)
Enter the year or years for the deferred bonus 
depreciation addition calculation.                            8                   2,230  (2,230)

You must keep records of the applicable Idaho 
tax basis of your interest in the pass-through 
entity, the at-risk amount and/or the balance of 
Idaho passive loss carryover limitations. 

Specific Instructions

Line 1
Enter the current year federal bonus depreciation 
addback.

Line 5
If you have more than one loss, complete a 
separate form for each. Enter the loss limitation 
reported on your federal return.

Line 6
Enter the federal bonus depreciation claimed.

Line 7
When a loss carryover is used on the federal return 
in subsequent years, enter the amount of the loss 
allowed. 

                                                Contact us:
                     In the Boise area: (208) 334-7660   Toll|free: (800) 972-7660
                                    Hearing impaired (TDD) (800) 377-3529
                                          tax.idaho.gov/contact
EIN00112 08-23-2023