Instruction changes for 2021 income tax returns

Recent laws have changed some 2021 income tax instructions. The changes include:

• Raising the qualifying age for the Idaho child tax credit
• Increasing the expenses allowed for the child/dependent care deduction
• Changes in reporting the charitable deduction for taxpayers taking the standard deduction
• A subtraction for taxpayers with qualified disaster loss
• A new way for part-year residents and nonresidents to calculate their qualified business income deduction

See our individual income tax forms page for more details.