Instructions For Form 43 - Idaho State Tax Commission printable pdf download

FORM 43

Instructions are for lines not fully explained on the form.

General information instructions beginning on page 1 also apply to this form.

HEADING

LINE 6 EXEMPTIONS

Use the peel-off mailing label on the back cover of this booklet;

Exemptions claimed on your Idaho return must match the ex-

you will get your refund faster. Make any corrections by cross-

emptions claimed on your federal return.

ing out the wrong information and printing the correct informa-

tion on the label. Include your apartment number, if you have

Line 6a. Yourself and Spouse.

Line 6a. Yourself and Spouse. CAUTION:

CAUTION:

CAUTION: If you can be claimed

one. If you do not receive a label, write your name and address

as a dependent on another person’s tax return, such as a parent’s

in the spaces provided.

return, do not check the box indicating yourself. Instead, check

the box on line 45c.

Write your social security number in the spaces provided. If

filing a joint return, write the social security numbers of both

If you cannot be claimed as a dependent on another person’s

you and your spouse.

return, you may claim one exemption for yourself. Check the

box for “Yourself.” If you are married filing a joint return, you

If you do not have a social security number, contact the Social

can also claim an exemption for your spouse. Check the box for

Security Administration, Postal Service or the Internal Revenue

“Spouse.” Enter the total number of boxes checked in the space

Service to obtain an application, Form SS-5. You should file it

provided. If your spouse died during 1998 and you are filing a

with the local office of the Social Security Administration. Ap-

joint return, you may claim the exemption for your spouse.

ply early enough to make sure you receive a number by April

15. If your return is due before you receive your number, file

Line 6b.

Line 6b. Dependent Children.

Dependent Children.

Dependent Children. Enter the total number of depen-

the return and write “Applied for” in the space for the number.

dent children claimed on your federal return.

The Idaho State Tax Commission will contact you for the num-

ber.

Line 6c.

Line 6c. Other Dependents.

Other Dependents.

Other Dependents. Enter the number of other depen-

dents claimed on your federal return.

Be sure that your return and W-2 forms show the correct social

security number. An error in your social security number will

LINES 7-8 IDAHO ELECTION CAMPAIGN FUND

delay your refund.

The Idaho Legislature established this fund to provide financing

for qualified political parties. If you want $1 of your income tax

FULL MONTHS IN IDAHO THIS YEAR

to go to the Idaho Election Campaign Fund, check the box be-

If you were a part-year resident, enter the number of full months

neath the party of your choice. If you are filing a joint return,

you lived in Idaho in 1998. If you are married and filing a joint

your spouse may also designate $1 to the same party or to a

return, enter the number of full months your spouse lived in

different party. If you check “No specific party,” the amount

Idaho in 1998. Nonresidents do not respond to this question.

will be divided among the parties by a formula prescribed by

law. This will not increase your tax or decrease your refund.

RESIDENCY STATUS

IDAHO INCOME

Check the box that applies to your residency status for 1998. If

you are married and filing a joint return, check the box that

applies to your spouse’s residency for 1998. Use Form 43 if

You must complete your federal income tax return before you

one of you is a resident and the other is not, and you filed a joint

begin your Form 43. You will use the information you entered

federal return.

on your federal income tax return to complete your Form 43.

For lines 9-21 and 23-27 enter the amounts from the appropri-

1 . If you (or your spouse) are a full-year resident of Idaho, check

ate lines of the federal income tax return that are derived from

box 1.

or related to Idaho sources.

2 . If you (or your spouse) are a member of the armed forces on

LI LI LI LI LINE 9

NE 9

NE 9 W W W W W A A A A A GES

GES

GES, , , , , SALARIES

SALARIES

SALARIES, , , , , TIPS

TIPS

TIPS, , , , , ETC.

TIPS

ETC.

active military duty outside Idaho and Idaho is your state of

Enter the total wages, salaries, tips, etc. received for all em-

permanent residence, check box 2. (An Idaho resident on

ployment while an Idaho resident or part-year resident and for

active military duty in Idaho for the entire year must file on

all work performed in Idaho while a nonresident. These amounts

Form 40 or Form 40EZ unless his spouse is a part-year or

are included on federal Form 1040, line 7; Form 1040A, line 7;

nonresident.)

or Form 1040EZ, line 1.

3 . If you (or your spouse) are a nonresident, check box 3.

If you are an Idaho resident on active military duty outside Idaho,

include all your wages. If you are a military nonresident, do not

4 . If you (or your spouse) moved into or out of Idaho and were

include military pay.

a resident for only part of the year, check box 4.

LINE 10 TAXABLE INTEREST INCOME

5 . If you (or your spouse) are in Idaho on military orders but

From federal Form 1040, line 8a; Form 1040A, line 8a; or Form

your state of permanent residence is another state, check

1040EZ, line 2 enter all interest earned while an Idaho resident

box 5. See the instructions for military personnel on page 2

and all interest earned from Idaho sources while a nonresident.

of this booklet.

Interest on an installment sale of Idaho property is included on

this line. Interest earned by a nonresident on a personal bank

NEXT YEAR’S FORMS

account in Idaho is not included.

If someone else prepares your return and you need forms mailed

to you next year, please check the box.

LINE 11 DIVIDEND INCOME

From federal Form 1040, line 9 or Form 1040A, line 9 enter

LINES 1 through 5 FILING STATUS

dividends earned while an Idaho resident or part-year resident

Check the box indicating the same filing status shown on your

and dividends earned from Idaho sources while a nonresident.

federal return. Refer to federal instructions for further informa-

LINE 12 ALIMONY RECEIVED

tion on filing status. If you are married filing separately, list

LINE 12 ALIMONY RECEIVED

your spouse’s name and social security number. If you are filing

From federal Form 1040, line 11 enter alimony received while

an Idaho resident or part-year resident.

as head of household, enter the name of the person who quali-

fies you. If you are a qualifying widow(er), enter the year your

spouse died.

1 1

Instructions For Form 43 - Idaho State Tax Commission

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