Current Individual Income Tax Forms

Previous Years’ Forms Individual income tax forms from the past years are available on the archive page.

Click on a column heading to sort the list by the contents of that column.

Form ID	Form Name	Revision Date
56A	Net Operating Loss Application and Instructions 2025	09-19-2025
40, 43, 39R, 39NR	Instructions - Individual Income Tax 2025	09-29-2025
68R	Recapture of Idaho Broadband Equipment Investment Credit and Instructions 2024	09-21-2023
ID-POA	Power of Attorney	12-17-2019
	Itemized Deduction Worksheet for Idaho	04-29-2025
STC-06	Request for Copies of Tax Returns	12-12-2022
ID-FTHB	Beneficiary and Withdrawal Schedule - First-time Home Buyer Savings Account	09-19-2025
ID-MS1	Employee's Idaho Military Spouse Withholding Exemption Certificate 2025	12-05-2024
75-BST	Fuels Tax Refund Worksheet, Idaho Consumers with Single or Multiple Bulk Storage Tanks	12-21-2023
75-LFA	Fuels Tax Refund Worksheet - Line Flush Allowance	12-18-2025
75-NM	Fuels Tax Refund Worksheet, Nontaxable Miles (Special Fuels Only)	12-18-2025
75-PTO	Fuels Tax Refund Worksheet - Power Take-off and Auxiliary Engine	12-18-2025
75	Fuels Use Report and Instructions	09-11-2024
850-U	Self-Assessed Use Tax Return and Instructions	07-24-2023
ID-VP	Income Tax Voucher Payment 2025	09-18-2025
402	Individual Apportionment for Multistate Businesses	09-18-2025
56	Net Operating Loss Schedule 2025	09-18-2025
TCR	Sales Tax Refund Claim	10-11-2023
W-2 SUB	Substitute W-2 Wage and Tax Statement	01-27-2006
ST-102NM	Use Tax Exemption Certificate - Nonresident Military	07-03-2023
51	Estimated Payment of Individual Income Tax 2025	09-18-2025
49R	Recapture of Idaho Investment Tax Credit and Instructions 2025	09-18-2025
43	Part-Year Resident & Nonresident Income Tax Return 2025	09-29-2025
40	Individual Income Tax Return 2025	10-02-2025
24	Food Tax Credit Refund and Instructions 2025	09-18-2025
44	Business Income Tax Credits and Credit Recapture and Instructions 2025	08-18-2025
68	Broadband Equipment Investment Credit and Instructions 2025	09-18-2025
39R	Resident Supplemental Schedule 2025	09-29-2025
39NR	Part-year Resident and Nonresident Supplemental Schedule 2025	09-29-2025
CG	Capital Gains Deduction and Instructions 2025	09-18-2025
67	Credit for Idaho Research Activities and Instructions 2025	09-18-2025
49ER	Recapture of Qualified Investment Exemption from Property Tax and Instructions 2025	09-18-2025
ST-102	Use Tax Exemption Certificate, New Resident	08-07-2023
49C	Investment Tax Credit Carryover and Instructions 2025	08-18-2025
49	Investment Tax Credit and Instructions 2025	09-18-2025

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Current Individual Income Tax Forms