Idaho State Tax Commission

Your requested list of forms and guides

Group: Income tax (individual) current

« Select again «


(Date in parentheses is date the document was published or last revised.)
F indicates a fill-in (and print, but not save) form. Learn more about our fill-in forms.   Using Windows 10 and the Edge browser?

Forms and form instructions

Individual Instruction Changes for 2019 Returns

Changes to Federal Deductions

On December 20, 2019, the U.S. government extended the federal deduction for tuition and related expenses and reduced the medical expense deduction threshold. (See HR 1865.) You can report these expenses on your Idaho 2019 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 individual income tax instruction booklet on page 34 for Form 39R and page 44 for Form 39NR. The deduction applies only if you itemize deductions on your federal return.

Guides



(Date in parentheses is date the document was published or last revised.)
F indicates a fill-in (and print, but not save) form. Learn more about our fill-in forms

« Select again «

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.