Fillable Form 40 - Idaho Individual Income Tax Return

FORM 40

Instructions are for lines not fully explained on the form.

General information instructions beginning on page 2 also apply to this form.

GROCERY CREDIT REFUND ONLY

If you're not required to le an income tax return, but are ling

If you can't be claimed as a dependent on another person’s

Form 40 to receive a grocery credit refund, you don't need to

return, you may claim one exemption for yourself. Enter "1" in the

include a copy of a federal return. If you or your spouse are

box for “Yourself.” If you're married ling a joint return, you can

over age 65, see Form 24.

also claim an exemption for your spouse. Enter "1" in the box

for “Spouse.” If your spouse died dur ing 2016 and you're ling a

You must complete Form 40 as follows:

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

Complete the top of the form through line 6d, exemptions and

dependents.

Line 6c. Dependents. List dependents claimed on your federal

Write "NRF" on line 7.

return. If you have more than four dependents, continue on

Skip lines 8 through 11.

Form 39R, Part G. Enter the total number of dependents in the

Complete line 12a if you or your spouse are age 65 or older.

box.

Skip lines 12b through 30.

Cross through the $10 on line 31, Permanent Building Fund,

Line 6d. Total Exemptions. Add lines 6a through 6c.

and write "NRF."

Skip lines 32 through 41.

If you're ling an amended return, you must check the same

Enter your grocery credit amount on line 42 using the grocery

boxes as checked on the federal return.

credit worksheet on page 10.

Complete applicable lines 43 through 56.

LINE 7 FEDERAL ADJUSTED GROSS INCOME

Skip lines 57 through 60.

Enter the adjusted gross income reported on your federal return:

Complete the bottom of Form 40 below line 60.

Form 1040, line 37; Form 1040A, line 21; or Form 1040EZ,

line 4.

HEADING

TAX COMPUTATION

Write your name, address, and Social Security number (SSN)

in the spaces provided. If you don't have an SSN, write in your

Individual Tax Identi cation Number (ITIN).

LINE 12a AGE 65 OR OLDER

If you're 65 or older, check the box for “Yourself.” If you're ling

Idaho won't process the return if the SSN space doesn't contain

a joint return and your spouse is 65 or older, check the box for

a valid SSN or ITIN. If you've applied for an ITIN and haven't

“Spouse.” Age is determined as of December 31. However, if

received it from the Internal Revenue Service before you le

your 65th birthday was on January 1, 2017, you may consider

your Idaho return, enter "Form W-7" in the space provided for

yourself 65 on December 31, 2016. The boxes you check must

the SSN. If you enter "Form W-7," include a copy of your federal

match your federal return.

Form W-7 with your return. Once you receive your ITIN from

the Internal Revenue Service, you must provide it to the Tax

LINE 12b BLIND

Commission before your return can nish processing.

The box for “Yourself” must be checked if you're blind. If you're

ling a joint return and your spouse is blind, check the box for

If you receive an SSN after using an ITIN, you must use the SSN

“Spouse.” Blindness is determined as of December 31. The

and stop using your ITIN. It's your responsibility to notify the Tax

boxes you check must match your federal return.

Commission so your return can nish processing.

LINE 12c CLAIMED DEPENDENT

Be sure that your return and W-2 form(s) show the correct SSN

If your parents or someone else can claim you as a dependent

or ITIN. An error in your SSN or ITIN will delay your refund.

on their tax return, check this box.

AMENDED RETURN

LINES 13-16 ITEMIZED OR STANDARD DEDUCTIONS

Form 40 can be used as an original return or as an amended

Most people can nd their standard deduction by looking at the

return.

instructions to the left of Form 40, line 16. However, if

•

If you're ling this form as an amended return, check the box at

you check any boxes on lines 12a through 12c; or

•

the top of the form. Enter the applicable reason(s) for amending,

someone can claim you, or your spouse if ling jointly, as a

as listed below. Complete the entire form and schedules using

dependent;

the corrected amounts. Don't include a copy of your original

return with the amended return.

use the following worksheet to calculate your standard deduction

to be entered on line 16, since you may use either your federal

1. Federal Audit.

itemized deductions or standard deduction, whichever bene ts

2. Net Operating Loss Carryback - Include Form 56 or a

you more. (For exceptions, see YOU MUST ITEMIZE.)

schedule showing the application of the loss.

3. Federal Amended - Include a complete copy of your

FEDERAL LIMITATIONS ON ITEMIZED DEDUCTIONS

amended federal return.

Your itemized deductions are the same as those used on

4. Other - Include an explanation.

your federal Form 1040. Idaho requires that all state or local

income or general sales taxes shown on federal Schedule A be

LINES 1 THROUGH 5 FILING STATUS

subtracted from your total itemized amount before you use this

Check the box indicating your Idaho ling status. Refer to

gure to reduce your income. Because of this add back, it may

general instructions, on page 4, for further information on ling

be more bene cial to itemize for federal purposes, but use the

status.

standard deduction for Idaho.

LINE 6 EXEMPTIONS

If some of your itemized deductions have been phased out

Exemptions claimed on your Idaho return must match the

on your federal return due to federal adjusted gross income

exemptions claimed on your federal return.

limitations, they must also be phased out on your Idaho return.

Use the amount reported on your federal return.

Lines 6a and 6b. Yourself and Spouse. CAUTION: If you can

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

Since state income or general sales taxes are affected by the

as a parent’s return, leave the box "yourself" blank. Instead,

limitation, your state income or general sales tax add back (Form

check the box on line 12c.

Form 40 - Idaho Individual Income Tax Return - 2016 Page 3

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