Instructions For Idaho Form 4ox

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Instructions for Idaho Form 4OX
TC40X03-1
8-29-00
GENERAL INFORMATION
Purpose of Form
Nonresidents and Part-Year Residents
Use Form 4OX to correct Form 40, Form 40EZ or Form 43. File
Use Form 40X to amend Form 43. Also, use Form 40X if you
a separate Form 4OX for each year you are amending.
filed Form 43 and you should have filed Form 40 or 40EZ. For
details on filing requirements, get the Idaho individual income
· If you amended your federal return and increased or decreased
tax instructions.
your income or your tax, you must amend your Idaho income
tax return. Attach a copy of the federal amended return to
If you are amending Form 43, complete another Form 43 for the
your Idaho amended return.
appropriate year using the corrected figures to recompute your
tax liability. Starting with line 7 (do not complete lines 1 through
· If your federal income tax return was audited by the Internal
6), use the corrected figures to complete Column C. Column B
Revenue Service and adjustments were made to increase or
is the difference between Columns A and C. Attach a copy of
decrease your income or your tax, you must amend your Idaho
Form 43 as amended showing corrected figures.
income tax return. Attach copies of all schedules supplied by
the Internal Revenue Service.
Where to File
Mail your return and payment to:
· If you have a net operating loss carryback, you must amend
your Idaho income tax return for each carryback year. Attach
IDAHO STATE TAX COMMISSION
a copy of Form 56.
PO BOX 56
BOISE ID 83756-0056
When to File
File Form 4OX only after you have filed your original return.
Information on Income, Deductions, etc.
Generally, Form 4OX must be filed within three years after the
If you have questions, such as what income is taxable or what
due date or the date the original return was filed, whichever is
expenses are deductible, the instructions for the return you are
later.
amending may help you. Be sure to use the Tax Table or Tax
Rate Schedule for the right year to compute the corrected tax.
A Form 40X based on a net operating loss carryback must be
The related schedules and forms may also help you.
filed within three years after the due date of the return for the
tax year of the net operating loss.
SPECIFIC INSTRUCTIONS
Above your name, enter the calendar year or fiscal year of the
In Column C, add the increase in Column B to the amount in
return you are amending.
Column A, or subtract the Column B decrease from Column A.
For any item you do not change, enter the amount from Column
Name, Address, and Social Security Number
A in Column C.
If amending a joint return, list your names and social security
numbers in the same order as shown on the original return. If
Lines 1-33
changing from a separate return to a joint return and your spouse
If you are changing only credits, other taxes, or donations, skip
did not file an original return, enter your name and social secu-
lines 1 through 7 and start with line 8.
rity number first.
Line 1
PART I
Enter your federal adjusted gross income.
Filing Status
On Form 40, use line 9.
·
Enter your correct filing status. If you and your spouse are
On Form 40EZ, use line 7 for 1997. Use line 6 for 1998,1999,
·
changing from separate returns to a joint return, file one Form
and 2000.
4OX. In Column A enter the combined amounts from your sepa-
On Form 43, use line 30, Column A for 1997,1998,1999,
·
rate returns as originally filed or as previously adjusted. You
and 2000.
cannot change from a joint return to separate returns after the
due date has passed.
Any change you made to your federal adjusted gross income
that caused other amounts to increase or decrease will affect
Number of Exemptions
your Idaho return. For example, increasing your federal adjusted
Enter the number of exemptions you are claiming.
gross income may decrease your miscellaneous itemized deduc-
tions. Use the same corrected amounts for Idaho as those used
Personal Status
to correct your federal return.
Check the boxes that apply to you (and your spouse).
If you are correcting wages or other employee compensation,
PART II
attach the state copy of all additional or corrected Forms W-2.
In Column A, enter the amounts from your return as originally
Line 2
filed or as you later amended it. If your return was changed or
Idaho additions include the federal net operating loss
audited by the Tax Commission, enter the adjusted amounts.
carryforward, carryforward of capital losses from activities not
taxable by Idaho, interest and dividends not taxable under fed-
In Column B, enter the net increase or net decrease for each line
eral law, lump-sum distributions, and medical savings account
you are changing. Show all decreases in brackets. Attach any
withdrawals for ineligible expenses. Use the instructions for
related schedule or form. If you need more space, provide the
the return you are amending for specific information. Complete
required information on an attached statement.
the appropriate section in Part III.

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