Form 84 - Idaho Small Employer Real Property Improvement Tax Credit

Form 84 - Idaho Small Employer Real Property Improvement Tax Credit - 2011 Page 3

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Form 84 - Page 2

08-02-11

Line 12. Enter the credit for contributions to Idaho educational

Line 18. Enter the amount allowed for the broadband equipment

entities from the appropriate Idaho income tax return.

investment tax credit from Form 68, line 18.

Line 13. Enter the investment tax credit allowed from Form 49,

Line 19. Enter the credit allowed for the incentive investment tax

Part II, line 8.

credit from Form 69, line 16.

Line 14. Enter the credit for contributions to Idaho youth and

Line 20. Enter the small employer investment tax credit allowed

rehabilitation facilities from the appropriate Idaho income tax

from Form 83, line 28.

return.

Line 24. Enter the smaller amount from lines 22 or 23 on line

Line 15. Enter the credit for production equipment using post-

24. Enter this amount on Form 44, Part I, line 8 in the Credit

consumer waste from the appropriate Idaho income tax return.

Allowed column.

Line 16. Enter the promoter sponsored event credit from the

CREDIT CARRYOVER

appropriate Idaho income tax return.

Line 27. The amount of credit available that exceeds the total

credit allowed on the current year tax return may be carried

Line 17. Enter the credit allowed for Idaho research activities

forward up to 14 tax years. Enter this amount on Form 44,

from Form 67, line 29.

Part I, line 8 in the Carryover column.

Form 84 - Idaho Small Employer Real Property Improvement Tax Credit - 2011 Page 3