Idaho Income Tax Forms and Idaho Income Tax Rate Information

Idaho Income Tax E-File Information

If you choose to e-file, you must use the same provider to file both your federal and state returns. May file full year, part year, or nonresident forms. Idaho does not require a Form 8453. Mail rejected returns to: Idaho State Tax Commission, P.O. Box 56, Boise, ID 83756-0056. Will accept e-filed returns claiming a credit for taxes paid to another state or married filing separately.

Form ID-8453 all forms filed electronically, and supporting documents should be retained for 3 years.

 

Who must file Idaho Income Tax?

Full year residents with Idaho income over $3,950.00 for married filing separately,

$10,150.00 for single , $13,050.00 for head of household, $16,350.00 for qualifying widow(er), and $20,300.00 for married filing jointly. A part-year resident is required to file an Idaho income tax return if gross income from all sources while a resident and gross income from Idaho sources while a nonresident total more than $2,500. A nonresident is required to file an Idaho income tax return if gross income from Idaho sources was more than $2,500. Nonmilitary income from Idaho sources is subject to Idaho tax. Part-year and nonresidents file Form 43 if gross income from Idaho sources exceeds $2,500. If you are age 65 or older and/or blind, see the instructions for additional standard deduction amounts. http://tax.idaho.gov/i-1039.cfm#sub9

Who is an Idaho Tax Resident?

You are an Idaho resident, even though you live outside Idaho, if the following are true:

-You think of Idaho as your permanent home.

– Idaho is the center of your financial, social, and family life.

– Idaho is the place you intend to return to when you are away.

 

You are also an Idaho resident if the following are true:

– You maintained a home in Idaho the entire year.

– You spent more than 270 days in Idaho during the tax year.

 

• You are a nonresident if your permanent home is outside of Idaho all year.

 

You are a part-year resident if you moved into or out of Idaho

You are still a resident if:

– You temporarily moved outside of Idaho, or

– You moved back to Idaho after a temporary absence.

 

The domicile of a qualified service member is presumed to be that member’s military home of record until such time as the service members established a new domicile.

Idaho resident on active duty stationed in Idaho

If Idaho was your military home of record and you were on active duty stationed in Idaho, all of your military wages and all nonmilitary income, regardless of the source, are subject to Idaho tax. File Form 40.

Idaho resident on active duty stationed outside of Idaho

•If you joined the armed forces while a resident of Idaho and Idaho is your military home of record; and

•You were on active duty for 120 or more consecutive days; and

•You were stationed outside of Idaho for all or part of the year, you must report all of your income to Idaho. However, only military wages you receive while stationed in Idaho and all nonmilitary income, regardless of the source, is subject to Idaho tax

File Form 40 if you are single, or if you are married and your spouse is also a resident of Idaho. File Form 43 if you are married and your spouse is a nonresident, part-year resident, or military nonresident of Idaho. Check the “Idaho Resident on Active Military Duty” residency status box for yourself. Check the applicable residency status box for your spouse.

 

What are Idaho Income Tax Deductions and Idaho Income Exclusions?

Social Security income; ID Lottery winnings less than $600; scholarships for degree candidates covering tuition, fees, supplies, books, and required equipment.

May claim ID standard deduction even if itemized on Federal return, except a married taxpayer filing separately must itemize if spouse itemizes. Standard deductions are

$6,200.00 for married filing separately, $6,200.00 for single, $9,100.00 for head of household, $12,400.00 for qualifying widow(er)s and $12,400.00 for married filing jointly.

 

If over age 65, or if you are disabled and age 62 or older, you may be able to deduct some of the retirement benefits and annuities you receive. Only the following are qualified retirement benefits: civil service employee retirement annuities, retired U.S. Military members, retirement benefits paid to some police officers of an Idaho City, and retirement benefits paid from the firemen’s retirement fund of the State of Idaho to a retired fireman over the age 65, or over age 62 and disabled, may deduct up to $47,556.00 if married filing jointly, or $31,704.00 if single, from retirement income, on Form 39. No deduction if married filing separately. See instructions for Form 39R for more information.

Taxpayers who have income subject to taxation by Idaho and another state may be entitled to a credit for income tax paid to the other state. See page 8 of ID Individual Income Tax Forms and instruction for: Form 40, Form 39R, Form 43 and Form 39NR, http://tax.idaho.gov/forms/EIN00046_10-21-2014.pdf Use Form 39R to calculate the credit. If the credit applies to more than one state, use a separate Form 39R for each state and include a copy of the other state/s return. Nonresidents cannot claim this credit.

 

What are Idaho Capital Gains and Capital Losses?

Capital gains are taxed as ordinary income. If you had a capital gain net income from the sale of qualified Idaho property, you may be able to deduct 60% of the capital gain net income report on federal Schedule D. To verify what property qualifies, see page 22 of the Idaho individual income tax booklet. Use Form CG to compute your Idaho capital gain deduction. Gains from the sale of stocks, mutual funds, and other intangible property do NOT qualify for this deduction.

 

What is the Idaho Income Tax Filing Deadline?

Due on or before April 15, 2015

 

Idaho Income Tax Contact Info

Taxpayer Services
Idaho State Tax Commission
P.O. Box 36
Boise, ID 83722-0410

 

Idaho Income Tax Contact Information

General Information:   (208) 334-7660  or (800) 972-7660

Web site:     Idaho State Tax Commission

Forms:  Forms

Refund Status:  (208) 364-7389 or (888) 228-5770 toll free

Online Refund Status:  https://idahotap.gentax.com/tap/_/

E-File Help Desk:      (208) 332-6632 or email: efilehelp@tax.idaho.gov

 

State filing address:

Idaho State Tax Commission

PO Box 36

Boise ID 83722-0410