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Group: Income tax (individual) current
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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.
- Enter the amount claimed on Form 1040, line 10b___________
- Enter Idaho total income from Form 43, line 20___________
- Enter the Idaho portion of state taxable refunds and taxable Social Security___________
- Add lines 2 and 3___________
- Enter total federal income from Form 1040, line 9___________
- Divide line 4 by line 5 and enter here as a percentage___________
- Multiply the amount on line 1 by line 6___________
- 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.
- Form 24 Grocery Credit Refund and Instructions 2020 (08-27-2020) F
- Form 39NR Part-year Resident and Nonresident Supplemental Schedule 2020 (08-25-2020) F
- Form 39R Resident Supplemental Schedule 2020 (07-13-2020) F
- Form 40 Individual Income Tax Return 2020 (12-03-2020) F
- Form 40, 43, 39R, 39NR, Tax Tables Instructions - Individual Income Tax 2020 (12-21-2020) F
- Form 402 Individual Apportionment for Multistate Businesses (09-02-2020) F
- Form 43 Part-Year Resident & Nonresident Income Tax Return 2020 (12-03-2020) F
- Form 49 Investment Tax Credit and Instructions 2020 (08-11-2020) F
- Form 49C Investment Tax Credit Carryover and Instructions (08-11-2020) F
- Form 49ER Recapture of Qualified Investment Exemption from Property Tax and Instructions 2020 (09-10-2020) F
- Form 49R Recapture of Idaho Investment Tax Credit and Instructions 2020 (08-11-2020) F
- Form 51 Estimated Payment of Individual Income Tax 2020 (08-27-2020)
- Form 56 Net Operating Loss Carryforward/Carryback and Instructions (09-22-2020) F
- Form 67 Credit for Idaho Research Activities and Instructions 2020 (08-04-2020) F
- Form 68 Broadband Equipment Investment Credit and Instructions 2020 (08-11-2020) F
- Form 68R Recapture of Idaho Broadband Equipment Investment Credit and Instructions 2020 (08-11-2020) F
- Form 75 Fuels Use Report and Instructions (09-24-2020) F
- Form 75-BST Fuels Tax Refund Worksheet, Idaho Consumers with Single or Multiple Bulk Storage Tanks (06-06-2016)
- Form 75-IC Fuels Tax Refund Worksheet, IFTA Licensees (03-11-2009)
- Form 75-IMV Fuels Tax Refund Worksheet, Intrastate Motor Vehicles (03-16-2009)
- Form 75-LFA Fuels Tax Refund Worksheet, Line Flush Allowance (12-07-2006)
- Form 75-NM Fuels Tax Refund Worksheet, Nontaxable Miles (Special Fuels Only) (10-29-2018) F
- Form 75-PTO Fuels Tax Refund Worksheet, Power Take-off and Auxiliary Engine (10-29-2018) F
- Form 850-U Self-Assessed Use Tax Return and Instructions (03-14-2019) F
- Form 96 Annual Information Return (01-05-2021) F
- Form CG Capital Gains Deduction and Instructions 2020 (08-27-2020) F
- Form ID-FTHB Beneficiary and Withdrawal Schedule - First-time Home Buyer Savings Account (07-14-2020) F
- Form ID-MS1 Employee's Idaho Military Spouse Withholding Exemption Certificate 2021 (02-07-2020) F
- Form ID-VP Income Tax Voucher Payment 2020 (08-27-2020) F
- Form ST-102 Use Tax Exemption Certificate, New Resident (04-16-2020) F
- Form ST-102NM Use Tax Exemption Certificate, Nonresident Military (04-16-2019) F
- Form STC-06 Request for Copies of Idaho Tax Returns (08-31-2020) F
- Form TCR Sales Tax Refund Claim (05-27-2009)
- Form W-2 SUB Substitute W-2 Wage and Tax Statement (01-27-2006)
Guides
- Audits - Your Rights & Responsibilities (11-13-2018)
- Federal Filing Changes and Your Idaho Income Tax Return (01-12-2021)
- How Your Income Tax Penalty Is Calculated (07-06-2016)
- Idaho Conformity and Tax Reform (04-30-2018)
- Idaho Individual Income Tax Tables (2020) (12-21-2020)
- Idaho Taxpayer Rights (08-27-2019)
- Itemized Deduction Worksheet for Idaho (12-22-2020)
- Process to Determine Reporting Requirements for Guaranteed Payments (flowchart) (02-05-2014)
- Tax Consequences of Federal and Idaho College Savings Program Withdrawals (08-20-2018)
- Tax Effect Examples: Based on W-4, withholding, and new laws (07-11-2018)
- Tax Pros Refund Factsheet (12-19-2019)
- Where's My Refund? - flyer for Idaho taxpayers (12-19-2019)
(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
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