GENERAL INSTRUCTIONS
The incentive investment tax credit (incentive ITC) was eligible to be earned on qualified investments in Idaho that were placed in service in tax years beginning in 2001 only. Although the credit can no longer be earned, it may be carried over from 2001 or acquired by transfer from another taxpayer who earned the credit in 2001. Form 69 is used to calculate the incentive ITC allowed. Each member of a unitary group that is allowed the credit must complete a separate Form 69.
Form 69