Instructions For Idaho Form 4ox (Page 2 of 2) in pdf

TC40X03-2

8-29-00

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Idaho subtractions include the Idaho net operating loss

If you change these amounts, attach any additional or corrected

carryforward, state income tax refunds, interest from the U.S.

state copies of W-2s or Forms 1099-R to the front of the Form

Government, insulation of residence, alternative energy device,

4OX. In Column B enter any change to Idaho income tax with-

child and dependent care expenses, retirement benefits deduc-

held.

tion, social security and railroad benefits, technological equip-

ment donation, Idaho capital gain deduction, adoption expenses,

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contributions to medical savings account, federal income tax

Enter the amount of tax you paid from the “Tax Due” line on

credits for alcohol or gasohol, contributions to the State Medi-

your original return. Also, include any additional tax that may

cal Assistance Account, expenditures for personal care services,

have resulted if your original return was changed. Do not in-

maintaining a home for the aged and developmentally disabled,

clude payments of interest or penalties.

Idaho lottery winnings, income earned on a reservation by a

Native American, interest earned on a medical saving account,

Line 26

and worker’s compensation insurance. Use the instructions for

Enter the refund from your original return. That amount must be

the return you are amending for specific information. Complete

considered in preparing Form 4OX because any refund you have

the appropriate section in Part III.

not yet received from your original return will be sent to you

separately from any additional refund you claim on this form.

Line 5

STANDARD DEDUCTION. If you do not itemize, enter the stan-

If your original return was changed resulting in an additional

dard deduction for the year you are amending. Use the instruc-

overpayment of tax, include that amount on line 26. Do not

tions for the return you are amending to find your standard de-

include any interest you received on any refund.

duction.

Lines 27 and 28

ITEMIZED DEDUCTIONS. If you itemize, use federal Schedule

If line 27 is a negative amount, treat it as a positive amount and

A (Form 1040). You must subtract all state income taxes in-

add it to the amount on line 16, Column C. Enter the result on

cluded in the federal total.

line 28. This is the amount you owe.

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If you are changing the number of exemptions claimed, com-

Further information on penalties and interest can be found in

plete the applicable lines in Part I.

the instruction packet for the return you are amending.

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Lines 30

Enter your income tax before subtracting any credits. Use the

Enclose a check or money order for the full amount with your

tax tables or the tax rate schedules for the return you are amend-

Form 4OX. Make the check or money order payable to the

ing.

Idaho State Tax Commission. Write your name, address, and

social security number on your payment.

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Enter your total credits from the credits section of Part III. Com-

PART III

plete and attach required forms.

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Complete the portion of Part III that you are changing. If you

Enter the special fuels tax due from Form 75. Attach Idaho

have questions, such as what subtractions are allowable, the

Form 75.

instructions for the return you are amending may help you.

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TAX PREPARER CONTACT BOX

If you made any purchases during the year without paying sales

This box applies only if you paid a tax preparer to complete your

tax, you must report sales/use tax due on such purchases. Ex-

return. If you check the box, you are authorizing the Tax Com-

amples include magazine subscriptions, out-of-state catalog

mission to contact your preparer to resolve any questions re-

purchases, merchandise purchased over the Internet, book and

lated to your return.

record clubs, purchases in a state where no sales tax is charged,

etc. Multiply the total amount of such purchases by 5% (.05).

This authorization is valid for up to 180 days from the date the

Tax Commission receives the return. If you want the Tax Com-

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mission to contact you rather than your preparer, leave the box

If you have claimed an investment tax credit on property that

blank.

ceases to qualify before the end of its estimated useful life, you

must recompute the investment tax credit. The difference be-

SIGNATURES

tween the original credit and the recomputed credit must be

You must sign your return. Your spouse also must sign if you

recaptured. Complete and attach Idaho Form 49R.

file a joint return. If your return is prepared by another person,

he must enter his name, address, and social security number or

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employer identification number. If a taxpayer is deceased or

If your gross income meets the filing requirement and you are

cannot sign his return, an authorized person may sign the re-

not blind or receiving public assistance payments, the perma-

turn, indicating his status or relationship. Write “deceased” or

nent building fund tax of $10.00 is due on your return. Further

“unable to sign” in the signature space. If a taxpayer signs with

information on gross income and filing requirements can be found

an X, his mark must be witnessed.

in the instruction packet for the return you are amending.

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If you are making changes to donations, complete the donations

section in Part III. You may increase but not decrease the amount

of a donation that has already been made. Donations to the

U.S. Olympic Fund may not exceed $5.00 ($10.00 on a joint

return).

Instructions For Idaho Form 4ox Page 2

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