Current Individual Income Tax Forms

Claiming Conformity Deductions? Claiming conformity deductions on your 2025 income taxes? For Form 40, see line 18 instructions. For Form 43, see line 40 instructions. Form 43 users will also need to fill out and keep Idaho Worksheet 1-A. Learn more.

Previous Years’ Forms Individual income tax forms from the past years are available on the archive page.

Click on a column heading to sort the list by the contents of that column.

Form ID	Form Name	Revision Date
1-A	Idaho Worksheet 1-A	03-02-2026
56A	Net Operating Loss Application and Instructions 2025	09-19-2025
40, 43, 39R, 39NR	Instructions - Individual Income Tax 2025	03-02-2026
68R	Recapture of Idaho Broadband Equipment Investment Credit and Instructions 2024	09-21-2023
ID-POA	Power of Attorney	12-17-2019
	Itemized Deduction Worksheet for Idaho	04-29-2025
STC-06	Request for Copies of Tax Returns	12-12-2022
ID-FTHB	Beneficiary and Withdrawal Schedule - First-time Home Buyer Savings Account	09-19-2025
ID-MS1	Employee's Idaho Military Spouse Withholding Exemption Certificate 2025	12-05-2024
75-BST	Fuels Tax Refund Worksheet, Idaho Consumers with Single or Multiple Bulk Storage Tanks	12-21-2023
75-LFA	Fuels Tax Refund Worksheet - Line Flush Allowance	12-18-2025
75-NM	Fuels Tax Refund Worksheet, Nontaxable Miles (Special Fuels Only)	12-18-2025
75-PTO	Fuels Tax Refund Worksheet - Power Take-off and Auxiliary Engine	12-18-2025
75	Fuels Use Report and Instructions	09-11-2024
850-U	Self-Assessed Use Tax Return and Instructions	07-24-2023
ID-VP	Income Tax Voucher Payment 2025	09-18-2025
402	Individual Apportionment for Multistate Businesses	09-18-2025
56	Net Operating Loss Schedule 2025	09-18-2025
TCR	Sales Tax Refund Claim	10-11-2023
W-2 SUB	Substitute W-2 Wage and Tax Statement	01-27-2006
ST-102NM	Use Tax Exemption Certificate - Nonresident Military	07-03-2023
51	Estimated Payment of Individual Income Tax 2025	09-18-2025
49R	Recapture of Idaho Investment Tax Credit and Instructions 2025	09-18-2025
43	Part-Year Resident & Nonresident Income Tax Return 2025	03-02-2026
40	Individual Income Tax Return 2025	03-02-2026
24	Food Tax Credit Refund and Instructions 2025	03-02-2026
44	Business Income Tax Credits and Credit Recapture and Instructions 2025	08-18-2025
68	Broadband Equipment Investment Credit and Instructions 2025	09-18-2025
39R	Resident Supplemental Schedule 2025	03-02-2026
39NR	Part-year Resident and Nonresident Supplemental Schedule 2025	03-02-2026
CG	Capital Gains Deduction and Instructions 2025	09-18-2025
67	Credit for Idaho Research Activities and Instructions 2025	09-18-2025
49ER	Recapture of Qualified Investment Exemption from Property Tax and Instructions 2025	09-18-2025
ST-102	Use Tax Exemption Certificate, New Resident	08-07-2023
49C	Investment Tax Credit Carryover and Instructions 2025	08-18-2025
49	Investment Tax Credit and Instructions 2025	09-18-2025

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Current Individual Income Tax Forms