Form 71 - Idaho Biofuel Infrastructure Investment Tax Credit

Form 71 - Idaho Biofuel Infrastructure Investment Tax Credit - 2015 Page 3

EFO00085p3

Form 71 - Page 2

06-17-15

Line 11. Enter the credit for production equipment using

Line 17. Enter the small employer real property

postconsumer waste from the appropriate Idaho income

improvement tax credit allowed from Form 84, line 26.

tax return.

Line 18. Enter the small employer new jobs tax credit

Line 12. Enter the promoter sponsored event credit from

allowed from Form 85, line 35.

the appropriate Idaho income tax return.

Line 19. Enter the credit for live organ donation expenses

Line 13. Enter the credit allowed for Idaho research

from the appropriate Idaho income tax return.

activities from Form 67, line 29.

Line 24. Enter the smallest amount from lines 21, 22, or

Line 14. Enter the broadband equipment investment tax

23 on line 24. Enter this amount on Form 44, Part I,

credit allowed from Form 68, line 18.

line 11 in the Credit Allowed column.

Line 15. Enter the incentive investment tax credit allowed

CREDIT CARRYOVER

from Form 69, line 16.

Line 27. The amount of credit available that exceeds the

total credit allowed on the current year tax return may

be carried forward up to five tax years through tax year

Line 16. Enter the small employer investment tax credit

allowed from Form 83, line 28.

2016. Enter this amount on Form 44, Part I, line 11, in the

Carryover column.

Form 71 - Idaho Biofuel Infrastructure Investment Tax Credit - 2015 Page 3