Income Tax Paid to Other States
When the same income is taxed by both Idaho and another state, you may become entitled to a credit for tax paid to the other state. Use Form 39R to compute the credit. You must attach a copy of the other state's income tax return and Form 39R. If credit applies to more than one state, use a separate Form 39R for each state.
You may be entitled to a credit for tax paid to another state by a pass-through entitiy. If a pass-through entitity paid a tax to another state, it should report that information to you.
Examples of income that may be taxed by both Idaho and another state include:
- Wages earned in another state that has an income tax, such as Oregon or Utah, while living in Idaho.
- Income from a business or profession earned in another state that has an income tax, while a resident of Idaho.
Credit For Contributions To Idaho Educational Entities
If you donated cash or goods to qualified educational entities, you may claim a tax credit.
If you claimed or earned the credit for qualifying new employees, enter the amount computed on Line 5, Part III, Form 55. Otherwise, the credit is limited to the smallest of:
- One-half of the amount donated,
- 20% of the tax on line 23,
- $100 ($200 on a joint return), or
- The tax on line 23 less the amount on line 24.
When determining the amount of credit, you should include amounts from Form ID K-1, Part C, line 1, in your calculations.
A qualified educational entity includes:
- A nonprofit corporation, fund, foundation, research park, trust, or association organized and operated exclusively for the benefit of Idaho colleges and universities
- A nonprofit, private or public Idaho school (elementary, secondary or higher education) or its foundation
- Idaho education public broadcast system foundations
- The Idaho State Historical Society or its foundation
- An Idaho public library or its foundation
- An Idaho library district or its foundation
- An Idaho public or private nonprofit museum
- The Idaho Commission for Libraries
Credit For Contributions To Idaho Youth And Rehabilitation Facilities
If you donated cash or goods to a qualified center for independent living, to a youth or rehabilitation facility or its foundation, or to a nonprofit substance abuse center licensed by the Idaho Department of Health and Welfare, you may claim a tax credit.
Your credit is limited to the smallest of:
- One-half of the amount donated,
- 20% of the tax on line 23
- $100 ($200 on a joint return), or
- The tax on line 23 less the amounts on lines 24, and 25
When determining the amount of credit, you should include amounts from Form ID K-1, Part C, line 2, in your calculations.
The qualified youth or rehabilitation facilities and their foundations are:
- Anchor House, Coeur dAlene
- The Arc, Inc., Boise
- The Children's Home Society of Idaho, Inc., Boise
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Children's Village, Inc., Coeur d’Alene
- Dawn Enterprises, Inc., Blackfoot
- Development Workshop, Inc., Idaho Falls
- Gem Youth Services, Inc., Emmett
- High Reachers, Inc., Mountain Home
- Hope House, Inc., Nampa
- Idaho Drug Free Youth, Inc., Coeur d'Alene
- Idaho Elks Rehabilitation Hospital, Inc., Boise
- Idaho Youth Ranch
- Kinderhaven, Sandpoint
- Learning Lab, Inc., Boise
- Magic Valley Rehabilitation Services, Inc., Twin Falls
- New Day Products, Inc., Pocatello
- Northwest (North Idaho) Childrens Home, Inc.
- Opportunities Unlimited, Inc., Lewiston
- Panhandle Special Needs, Inc., Sandpoint
- Project P.A.T.C.H., Planned Assistance for Troubled Children
- Project Safe Place
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Shepherd's Home, Inc., McCall
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Transitional Employment Services for the Handicapped, Coeur d’Alene
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Walker Center, Gooding
• Western Idaho Training Co., Inc., Caldwell
• Women's and Children's Alliance
• Winchester Occupational Workshop, Winchester