40 Idaho Template

40 Idaho Template

The 40 Idaho form is the Idaho Individual Income Tax Return Amended Return. This form allows taxpayers to correct errors or make changes to their previously filed income tax returns. If you need to amend your tax return, please fill out the form by clicking the button below.

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40 Idaho Preview

R 40

8734

F

2012

M EFO00089

O

 

07-20-12

IDAHO INDIVIDUAL INCOME TAX RETURN

AMENDED RETURN, check the box. .

 

 

 

 

 

State Use Only

 

 

 

 

 

 

 

 

 

 

 

 

See instructions, page 6 for the reasons

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

for amending and enter the number.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For calendar year 2012, or iscal year beginning

 

 

, ending

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Your irst name and initial

 

 

 

 

 

 

Last name

OR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PRINTPLEASE TYPE

Spouse's irst name and initial

 

 

 

 

 

 

Last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mailing address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City, State, and Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Your Social Security Number (required)

Spouse's Social Security Number (required)

 

 

 

 

 

 

 

 

 

 

Taxpayer deceased

Do you need Idaho

 

 

 

income tax forms

 

 

 

in 2012

 

 

 

mailed to you next year?

 

Spouse deceased

 

.

 

 

.

 

 

 

 

in 2012

 

Yes

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

FILING STATUS. Check only one box.

 

6. EXEMPTIONS.

If someone can claim you as a

Enter "1" in boxes 6a,

Yourself

a.

 

 

 

 

 

 

 

 

 

If iling married joint or separate return, enter

 

 

 

 

 

 

dependent, leave box 6a blank.

and 6b, if they apply.

Spouse

b.

 

 

 

 

 

 

 

 

spouse's name and Social Security Number above.

 

 

 

c. List your dependents. If more than four dependents, continue on Form 39R.

 

 

 

 

 

 

 

1.

 

 

Single

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter the total number here

 

 

 

 

 

 

 

c.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

 

 

Married iling joint return

 

 

First name

 

 

 

Last name

 

Social Security Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

 

 

Married iling separate return

 

___________________________________________________________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

___________________________________________________________________

 

 

 

 

 

 

 

 

 

 

 

 

4.

 

 

Head of household

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

___________________________________________________________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

 

 

Qualifying widow(er)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

___________________________________________________________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Must match federal return.

 

d. Total exemptions. Add lines 6a through 6c. Must match federal return

............

 

d.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INCOME. See instructions, page 7.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7. Enter your federal adjusted gross income from federal Form 1040, line 37; federal Form 1040A, line 21;

 

 

 

 

 

 

 

 

 

 

 

 

 

or federal Form 1040EZ, line 4.

Include a complete copy of your federal return

.

7

 

 

 

 

 

 

 

00

 

8. Additions from Form 39R, Part A, line 7. Include Form 39R

 

 

 

 

8

 

 

 

 

 

 

 

00

9.

Total. Add lines 7 and 8

 

 

 

 

 

 

 

 

 

9

 

 

 

 

 

 

 

00

10.

Subtractions from Form 39R, Part B, line 23.

Include Form 39R

 

 

 

 

10

 

 

 

 

 

 

 

00

11. TOTAL ADJUSTED INCOME. Subtract line 10 from line 9.

.

 

 

 

.

 

 

 

 

 

 

 

 

 

 

If you have an NOL and are electing to forgo the carryback period, check here

 

 

 

11

 

 

 

 

 

 

 

00

 

.......................................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TAX COMPUTATION. See instructions, page 7.

 

 

Yourself .

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a.

If age 65 or older

Spouse

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12. CHECK

 

 

b.

If blind

 

Yourself .

Spouse

 

 

 

 

 

 

 

 

 

 

 

 

Standard

 

 

 

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deduction

 

 

 

 

 

 

 

 

If your parent or someone else can claim you as a dependent,

 

 

 

 

 

 

 

 

 

 

 

 

For Most

 

 

 

 

 

 

 

 

 

 

check here and enter zero on lines 18 and 42. .

 

 

 

 

 

 

 

 

 

 

 

 

 

 

People

 

 

 

 

 

 

 

 

 

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

Single or

 

13.

..........................................................................Itemized deductions. Include federal Schedule A

 

 

 

13

 

 

 

 

 

 

 

00

 

Married iling

14.

All state and local income taxes included on

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Separately:

 

 

 

 

 

federal Schedule A, line 5

 

 

 

 

 

 

 

14

 

 

 

 

 

 

 

00

 

 

$5,950

 

 

 

 

 

 

 

 

 

 

 

.

 

 

 

 

 

 

 

 

 

Head of

 

15.

Subtract line 14 from line 13.

If you do not use federal Schedule A, enter zero

15

 

 

 

 

 

 

 

00

 

Household:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16. Standard deduction. See instructions page 7 to determine standard deduction amount

.

 

 

 

 

 

 

 

 

 

 

 

 

$8,700

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Married iling

 

 

 

if different than the Standard Deduction For Most People

 

 

 

 

16

 

 

 

 

 

 

 

00

 

 

 

 

..............................................................

 

 

 

 

 

 

 

 

 

 

17.

Subtract the LARGER of line 15 or 16 from line 11. If less than zero, enter zero

 

17

 

 

 

 

 

 

 

00

 

 

Jointly or

 

 

.

 

 

 

 

 

 

 

 

Qualifying

 

 

18.

Multiply $3,800 by the number of exemptions claimed on line 6d

 

18

 

 

 

 

 

 

 

00

 

Widow(er):

 

 

 

 

 

 

 

 

 

 

 

 

$11,900

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

......................

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19.

Idaho taxable income. Subtract line 18 from line 17. If less than zero, enter zero

19

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

20.

Tax from tables or rate schedule. See instructions, page 36

20

 

 

 

 

 

 

 

00

Continue to page 2.

{"6S¦}

MAIL TO: Idaho State Tax Commission, PO Box 56, Boise, ID 83756-0056

 

INCLUDE A COMPLETE COPY OF YOUR FEDERAL RETURN.

 

Within 180 days of receiving this return, the Idaho State Tax Commission may discuss this return with the paid preparer identiied below. Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct and complete. See instructions.

 

 

Form 40 - 2012

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EFO00089p2 07-20-12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

21.

Tax amount from line 20

 

 

 

 

 

 

 

 

 

 

 

21

 

00

 

 

CREDITS. Limits apply. See instructions, page 8.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22.

Income tax paid to other states. Include Form 39R and a copy of other state return

.

22

 

 

 

 

 

00

 

 

 

 

23.

Total credits from Form 39R, Part E, line 4. Include Form 39R

 

23

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24.

Total business income tax credits from Form 44, Part I, line 12. Include Form 44

 

24

 

 

 

 

 

00

 

 

 

 

25.

TOTAL CREDITS. Add lines 22 through 24

 

 

 

 

 

 

 

 

 

 

 

25

 

00

 

26.

Subtract line 25 from line 21. If line 25 is more than line 21, enter zero

 

 

 

 

 

 

 

 

 

26

 

00

 

 

OTHER TAXES. See instructions, page 8.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

27.

Fuels tax due. Include Form 75

 

 

 

 

 

 

 

 

 

 

 

27

 

00

 

28.

Sales/Use tax due on Internet, mail order, and other nontaxed purchases

 

 

 

 

 

 

 

 

.

28

 

00

 

29.

Total tax from recapture of income tax credits from Form 44, Part II, line 7. Include Form 44

 

.

29

 

00

 

30.

..................................................Tax from recapture of qualiied investment exemption (QIE). Include Form 49ER

 

 

 

 

30

 

00

 

31.

Permanent building fund. Check the box if you are receiving Idaho public assistance payments

..................

.

 

 

 

 

31

10

00

 

 

 

 

 

 

 

 

 

32.

TOTAL TAX. Add lines 26 through 31

 

 

 

 

 

 

 

 

 

 

.

32

 

00

 

 

 

 

 

 

 

 

 

 

 

 

DONATIONS. See instructions, page 8. I want to .donate to:

 

 

 

 

 

 

.

 

 

 

 

 

 

 

 

33.

Nongame Wildlife Conservation Fund

.________

34. Idaho Children's Trust Fund

 

._________

 

 

 

 

35.

Special Olympics Idaho

.________

36. Idaho Guard and Reserve Family

...

._________

 

 

 

 

37.

American Red Cross of Greater Idaho Fund ..

.________

38. Veterans Support Fund

 

._________

 

 

 

 

39.

............................................Idaho Foodbank

________

40. Opportunity Scholarship Program

...

_________

 

 

00

 

41.

TOTAL TAX PLUS DONATIONS. Add lines 32 through 40

......................................................................................

 

 

 

 

 

 

 

 

 

41

 

 

 

PAYMENTS and OTHER CREDITS. Complete the grocery credit refund worksheet on page 9.

.

 

 

 

 

 

 

 

 

 

 

42.

Grocery credit. Computed Amount (from worksheet)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

To donate your grocery credit to the Cooperative Welfare Fund, check the box and enter zero on line 42. .

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

To receive your grocery credit, enter the computed amount on line 42

 

 

 

 

 

 

 

 

.

42

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

43.

..............Maintaining a home for family member age 65 or older, or developmentally disabled. Include Form 39R .

43

 

00

 

 

 

 

 

 

 

 

 

 

44.

Special fuels tax refund ________________

Gasoline tax refund ___________________ Include Form 75

44

 

00

 

45.

Idaho income tax withheld. Include Form(s) W-2 and any 1099(s) that show Idaho withholding

 

 

 

 

 

.

45

 

00

 

46.

2012 Form 51 payment(s) and amount applied from 2011 return

 

 

 

 

 

 

 

 

.

46

 

00

 

 

Pass-through income tax. Withheld .

Paid by entity .

 

 

 

 

 

 

 

47.

....Include Form(s) ID K-1

47

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

48.

Hire One Act credit for new employees. Include Form 72

 

 

 

 

 

 

 

 

 

.

48

 

00

 

 

49.

TOTAL PAYMENTS AND OTHER CREDITS. Add lines 42 through 48

 

 

 

 

 

 

 

 

 

49

 

00

 

TAX DUE or REFUND. See instructions, page 10. If line 41 is more than line 49, GO TO LINE 50. If line 41 is less than line 49, GO TO LINE 53.

50.

TAX DUE. Subtract line 49 from line 41

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.____________ Enter total

 

 

 

 

 

 

 

 

 

 

 

51.

Penalty .____________

Interest from the due date

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

51

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

....................

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

Check box if penalty is due to an ineligible withdrawal from an Idaho medical savings account

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

52.

TOTAL DUE. Add lines 50 and 51. Make check or money order payable to the Idaho State Tax Commission

 

52

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

53.

OVERPAID. Line 49 minus lines 41 and 51. This is the amount you overpaid

 

53

 

 

 

 

 

00

54.

REFUND. Amount of line 53 to be refunded to you

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

00

.......................................................................................

 

 

 

 

 

 

 

 

 

 

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

55.

ESTIMATED TAX. Amount of line 53 to be applied to your 2013 estimated tax

55

 

 

 

 

 

00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

56.

DIRECT DEPOSIT. See instructions, page 11. .

Check if inal deposit destination is outside the U.S.

 

 

 

Type of .

 

Checking

 

 

 

.Routing No.

 

 

 

 

 

 

 

 

 

 

.Account No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Account:

 

Savings

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.

 

AMENDED RETURN ONLY. Complete this section to determine your tax due or refund. See instructions.

57. Total due (line 52) or overpaid (line 53) on this return ...............................................................................................

58. Refund from original return plus additional refunds ...................................................................................................

59. Tax paid with original return plus additional tax paid .................................................................................................

60. Amended tax due or refund. Add lines 57 and 58 and subtract line 59 ....................................................................

.

57

58

59

60

00

00

00

00

HERESIGN

Your signature

 

 

Spouse's signature (if a joint return, BOTH MUST SIGN)

.

 

 

.

Date

Daytime phone

 

.Preparer's EIN, SSN, or PTIN

 

 

 

 

 

.

 

 

 

 

Paid preparer's signature

 

Address and phone number

 

 

 

 

 

{"6U¦}

Essential Queries on This Form

What is the Idaho Form 40?

The Idaho Form 40 is the state’s individual income tax return form used by residents to report their income, calculate their tax liability, and claim any applicable credits or deductions. If you need to amend a previously filed return, you would use this form as well. It is essential to complete this form accurately to ensure compliance with state tax laws.

Who needs to file Form 40?

Generally, Idaho residents who earn income are required to file Form 40. This includes individuals who are self-employed, receive wages, or have other sources of income. If your income is below a certain threshold, you may not need to file, but it's always a good idea to check. Additionally, if you are amending a previous return, you will need to complete this form.

What information do I need to complete Form 40?

To fill out Form 40, you will need several key pieces of information, including:

  1. Your and your spouse's names and Social Security numbers.
  2. Your mailing address.
  3. Your filing status (e.g., single, married filing jointly, etc.).
  4. Your federal adjusted gross income from your federal tax return.
  5. Details about any dependents you are claiming.

Make sure to have your federal tax return handy, as you will need to refer to it while completing Form 40.

How do I amend my tax return using Form 40?

If you need to amend your tax return, check the box indicating that this is an amended return on Form 40. Then, provide the reason for the amendment and include any necessary documentation. Ensure that you also attach a complete copy of your original federal return. The amended return must be filed within three years of the original due date.

What are the deadlines for filing Form 40?

The deadline for filing Form 40 is typically April 15 of the year following the tax year you are reporting. If you need more time, you can request an extension, but you still need to pay any taxes owed by the original deadline to avoid penalties and interest. If you are filing an amended return, it must also be submitted within three years of the original filing date.

Can I file Form 40 electronically?

Yes, you can file Form 40 electronically. Many taxpayers prefer this method for its convenience and faster processing times. Various tax preparation software programs and online services support electronic filing for Idaho tax forms. Be sure to follow the specific instructions provided by the software to ensure a smooth filing process.

What should I do if I owe taxes?

If you find that you owe taxes after completing Form 40, you will need to pay the amount due by the filing deadline to avoid penalties and interest. Payment can be made online through the Idaho State Tax Commission's website, by mail with a check or money order, or through other approved methods. If you cannot pay the full amount, consider contacting the tax commission to discuss payment options.

Misconceptions

Understanding the 40 Idaho form is crucial for accurate tax filing. However, several misconceptions can lead to confusion. Here are four common misconceptions:

  • Misconception 1: The form is only for residents of Idaho.
  • Many believe that only Idaho residents need to use this form. In reality, anyone who earned income in Idaho during the tax year, regardless of residency, may be required to file.

  • Misconception 2: You do not need to include your federal return.
  • Some filers think they can submit the Idaho form without attaching their federal return. This is incorrect; a complete copy of your federal return is required to support your Idaho tax return.

  • Misconception 3: Amending a return is a simple process.
  • While the form allows for amendments, many underestimate the complexity involved. Amending a return often requires careful review of previous filings and additional documentation.

  • Misconception 4: You can file the form electronically without any issues.
  • Although electronic filing is available, some taxpayers mistakenly believe it guarantees accuracy. Errors can still occur, so it's essential to double-check all entries before submission.

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