Individual Income Tax Forms Archive

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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.

Not all individual income tax forms may appear on this archive page

The forms below only have a current version of their form and therefore do not appear on this archive page below.

Form 24

Grocery Credit Refund and Instructions

Form ID	Form Name	Year
24	Grocery Credit Refund and Instructions 2019	2019

Form 39NR

Part-year Resident and Nonresident Supplemental Schedule

Form ID	Form Name	Year
39NR	Part-year Resident and Nonresident Supplemental Schedule 2019	2019

Form 39R

Resident Supplemental Schedule

Form ID	Form Name	Year
39R	Resident Supplemental Schedule 2019	2019

Form 40

Individual Income Tax Return

Form ID	Form Name	Year
40	Individual Income Tax Return 2019	2019

Form 40, 43, 39R, 39NR

Instructions - Individual Income Tax

Form ID	Form Name	Year
40, 43, 39R, 39NR	Instructions - Individual Income Tax 2019	2019

Form 43

Part-Year Resident & Nonresident Income Tax Return

Form ID	Form Name	Year
43	Part-Year Resident & Nonresident Income Tax Return 2019	2019

Form 49ER

Recapture of Qualified Investment Exemption from Property Tax and Instructions

Form ID	Form Name	Year
49ER	Recapture of Qualified Investment Exemption from Property Tax and Instructions 2019	2019

Form 49R

Recapture of Idaho Investment Tax Credit and Instructions

Form ID	Form Name	Year
49R	Recapture of Idaho Investment Tax Credit and Instructions 2019	2019

Form 49

Investment Tax Credit and Instructions

Form ID	Form Name	Year
49	Investment Tax Credit and Instructions 2019	2019

Form 49C

Investment Tax Credit Carryover and Instructions

Form ID	Form Name	Year
49C	Investment Tax Credit Carryover and Instructions 2019	2019

Form 51

Estimated Payment of Individual Income Tax

Form ID	Form Name	Year
51	Estimated Payment of Individual Income Tax 2019	2019

Form 56

Net Operating Loss Schedule

Form ID	Form Name	Year
56	Net Operating Loss Schedule 2019	2019

Form 67

Credit for Idaho Research Activities and Instructions

Form ID	Form Name	Year
67	Credit for Idaho Research Activities and Instructions 2019	2019

Form 68

Broadband Equipment Investment Credit and Instructions

Form ID	Form Name	Year
68	Broadband Equipment Investment Credit and Instructions 2019	2019

Form 68R

Recapture of Idaho Broadband Equipment Investment Credit and Instructions

Form ID	Form Name	Year
68R	Recapture of Idaho Broadband Equipment Investment Credit and Instructions 2019	2019

Form 850-U

Self-Assessed Use Tax Return and Instructions

Form ID	Form Name	Year
850-U	Self-Assessed Use Tax Return and Instructions	2019

Form 75

Fuels Use Report and Instructions

Form ID	Form Name	Year
75	Fuels Use Report and Instructions	2019

Form 402

Individual Apportionment for Multistate Businesses

Form ID	Form Name	Year
402	Individual Apportionment for Multistate Businesses 2019	2019

Form ID-VP

Income Tax Voucher Payment

Form ID	Form Name	Year
ID-VP	Income Tax Voucher Payment 2019	2019