Idaho State Tax Commission

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Forms and form instructions

Instruction Changes for 2020 Individual Income Tax Returns

Reporting Unemployment Benefits

Idaho unemployment insurance benefits are taxable by Idaho and should be included in Idaho income when filing 2020 Idaho income tax returns. Any unemployment benefits deducted on federal Form 1040, Schedule 1, line 8, should be added back to the Idaho return as follows:

  • If filing Form 40, report the income on Form 39R, Part A, line 6, "Other Additions."
  • If filing Form 43, don't include the federal unemployment insurance exclusion on line 19, "Other Income." Report the exclusion amount on Form 39NR, Part A, line 4, Column A, "Other Additions."

Reporting Rebound Idaho Grants

Rebound Idaho grants are taxable by the federal government but not by Idaho. To deduct them from Idaho income, use Form 39R, Part B, line 23, "Other Subtractions."

Changes to Federal Deductions

On December 21, 2020, the U.S. government extended the federal deduction for tuition and related expenses and reduced the medical expense deduction threshold. Report these expenses on your Idaho 2020 tax return as follows:

Reporting for tuition and related expenses

  • On Form 40, these items are part of the federal adjusted gross income (AGI) that you report on line 7.
  • On Form 43, report these items on line 22.

Medical expense deduction

On line 5 of the Health Insurance and Long-term Care Insurance Deduction Limitations worksheet, enter 7.5% (not 10%) of your federal adjusted gross income. The worksheet is in the Idaho Instructions - Individual Income Tax 2020 (12-21-2020) on page 34 for Form 39R and page 44 for Form 39NR. The deduction applies only if you itemize deductions on your federal return.

Charitable contribution deduction in addition to standard deduction

The federal CARES Act allows taxpayers who don't itemize deductions to take a charitable deduction of up to $300 for cash contributions made in 2020 to qualifying organizations.

For Idaho part-year residents and nonresidents:

If you claimed the standard deduction on federal Form 1040 and reported a charitable deduction on line 10b, you can claim a portion of the charitable deduction on your Idaho return. Use the worksheet below to compute the amount to report on Idaho Form 43, line 25.

  1. Enter the amount claimed on Form 1040, line 10b
    ___________
  2. Enter Idaho total income from Form 43, line 20
    ___________
  3. Enter the Idaho portion of state taxable refunds and taxable Social Security
    ___________
  4. Add lines 2 and 3
    ___________
  5. Enter total federal income from Form 1040, line 9
    ___________
  6. Divide line 4 by line 5 and enter here as a percentage
    ___________
  7. Multiply the amount on line 1 by line 6
    ___________
  8. Enter the amount on line 7 on Form 43, line 25 with other allowable deductions.

For Idaho residents:

If you claimed the standard deduction on federal Form 1040 and a charitable deduction on line 10b, you don't need to adjust your Idaho return. The charitable deduction is part of the federal adjusted gross income that you report on Idaho Form 40, line 7.

Guides

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This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.

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