Individual Income Tax Forms Archive

Nonresident or part-year resident? Idaho part-year residents qualify for the Idaho child tax credit for the part of the year they were an Idaho resident; calculate using the four steps below. Nonresidents don’t qualify. (Following passage of 2019 House Bill 19 on 02-13-2019)

1. Determine the number of months you lived in Idaho (over 15 days counts as a month)
2. Multiply line 1 by $17.08
3. Multiply line 2 by the number of your qualifying children.
4. Enter amount from line 3 on Form 43, line 45.

Married Filing Separately filing requirements — You must file a tax return if your gross income is at least $5. (Following update to IRS instructions, revision date 01-24-2019)

Itemizing? – If you use federal Schedule A to itemize, please note these additional instructions for Form 40, line 15 and Form 43, line 35.

• If federal Schedule A, line 5d, is $10,000 or less ($5,000 if married filing separately), enter the amount from federal Schedule A, line 5a.
• If federal Schedule A, line 5d, is more than $10,000 ($5,000 if married filing separately), subtract line 5b from line 5e and enter the amount here. Enter zero for any result less than zero.