Idaho State Tax Commission

Idaho State Tax Commission

Corrections to line 16 (2005 Form 40)

Form 40 Instructions – Corrections

Lines 15-18 Itemized or Standard Deductions

The instructions for line 2 of the worksheet under FEDERAL LIMITATIONS ON ITEMIZED DEDUCTIONS should have referenced line 1 of the federal Itemized Deductions Worksheet rather than line 3 since the amount on line 3 is not the total itemized deductions prior to application of the federal limitation. The instructions should have read as follows:

2. Itemized deductions prior to federal limitation
(line 1 of federal Itemized Deductions
Worksheet)……………………………………… _________

Posted 03-01-2006

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