Great people Helping you Serving Idaho Individual Income Tax Forms and Instructions Resident Part-year Resident or Nonresident Form 40 Form 39R Supplemental Schedule Form 43 Form 39NR Supplemental Schedule For more information: Questions (208) 334-7660 in the Boise area (800) 972-7660 toll free Hearing Impaired (TDD) (800) 377-3529 EIN00046 11-15-2021 2021 tax.idaho.gov

Individual Income Tax General Information 2021 EIN00046 11-15-2021 Page 1 of 64 Avoid a Tax Surprise for Next Year! • Recent tax laws have changed the calculation for income taxes withheld from your paycheck • Check your withholding today at tax.idaho.gov/w4 Where’s My Refund? Track Your Refund Progress 24/7 Visit tax.idaho.gov/refund to get the most up-to-date information about your income tax refund. Our online service is the easiest and fastest way to track your refund. Typical Refund Timeframes • E-filed? Expect your refund about seven to eight weeks after you receive an acknowledgment that we have your tax return. • Filed on paper? Expect your refund about 10 to 11 weeks after we receive your return. We must manually enter information from paper returns into our database. Refund Exceptions • First time you filed an Idaho income tax return? It takes about three weeks to enter your account into our system. Until that time, we’ll report your return as “not entered in system.” Add those three weeks to the estimates above to determine your refund timeframe. • Received a letter from us asking for more information? Your refund will be delayed until we get the requested information. It then will take about six weeks to finish the process. Rapid Response = Faster Refund All income tax returns go through fraud detection reviews and accuracy checks before we issue any refunds. After you file your return, the Tax Commission might send you letters asking you to: • Verify your identity • Verify that you filed a return • Provide more information Pay Online Quickly and Easily Use our fast and easy Quick Pay option to make online payments at tax.idaho.gov/quickpay. Get Idaho Forms • Get forms online at tax.idaho.gov. • Pick them up at one of our offices. Find locations at tax.idaho.gov/visit. • Call us at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.

EIN00046 11-15-2021 Page 2 of 64 General Information 2021 What’s New for 2021 Conformity to Internal Revenue Code (IRC) Idaho conforms to the IRC as of January 1, 2021. Idaho doesn’t conform to bonus depreciation for assets acquired after 2009. Tax Rate Reduction Effective January 1, 2021, all tax rates have been decreased. Individual income tax rates now range from 1% to 6.5%, and the number of tax brackets has been reduced from seven to five. Preserving Limited Losses Idaho taxpayers can keep the benefit of losses that exceed the federal limit and carry them forward as an Idaho net operating loss up to 20 years. This provision is retroactive to January 1, 2018. Bonus Depreciation Add-back Limited to Benefit Idaho taxable income only includes the bonus depreciation add-back to the extent the depreciation could be used on the federal return. Passive loss and other basis carryovers will have to be adjusted accordingly. State and Local Tax Workaround Allowed A pass-through entity can elect to pay Idaho tax at the entity level as a workaround for the $10,000 limit on the federal deduction for state and local taxes. The annual election and related tax payment must be made by April 15 of the following year. Who Must File • Every Idaho resident who must file a federal income tax return Idaho Resident Filing Requirements If your filing status is: And you are: And your gross income is: Married filing jointly Under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) $25,100 $26,450 $27,800 Head of household Under 65 65 or older $18,800 $20,500 Single Under 65 65 or older $12,550 $14,250 Qualifying widow(er) with dependent child Under 65 65 or older $25,100 $26,450 Married filing separately Any age $5 If you’re a resident and are filing a federal income tax return only to pay self-employment tax and aren’t otherwise required to file a federal income tax return, you aren’t required to file an Idaho income tax return. • Every part-year resident with a total of more than $2,500 gross income from: ‚ All sources while a resident, and ‚ Idaho sources while a nonresident • Every nonresident with more than $2,500 gross income from Idaho sources To file an Idaho return, first complete your federal return. You need the federal return information to complete your Idaho return. Your Idaho filing status must be the same as your federal filing status. For example, if you file a joint federal return you also must file a joint Idaho return. The tax year and accounting method used on your Idaho return must match those used on your federal return. If a taxpayer dies before filing a current year return, the taxpayer’s spouse or personal representative must file the return. A personal representative can be an executor, administrator, or anyone who’s in charge of the deceased taxpayer’s property. Gross income means all income you received in the form of money, property, goods, and services that aren’t exempt from tax. It’s measured before subtracting allowable deductions. Gross income includes, but isn’t limited to: • Income from wages, salaries, tips, interest, and dividends that isn’t exempt from tax • Self-employment income before expenses • Farm income before expenses • Rental income before expenses • The shareholders’ or partners’ share of gross income from S corporations and partnerships

EIN00046 11-15-2021 Page 3 of 64 General Information 2021 (continued) • Unemployment compensation • Certain scholarship and fellowship grants • Gains from sales of property • Pensions and annuities • Taxable Social Security benefits Scholarships used for tuition, fees, supplies, books, and equipment required for courses leading to a degree aren’t included in gross income. Unearned income includes: • Taxable interest • Ordinary dividends • Capital gains distributions • Unemployment compensation • Taxable Social Security benefits, pensions, and annuities • Distributions of unearned income from a trust Earned income includes: • Salaries • Wages • Tips • Professional fees • Taxable scholarships and fellowship grants Gross income is the total of your unearned and earned income. Which Form to Use Use Form 40 if you’re a: • Resident, or • Resident in the military Use Form 39R if you file Form 40 and claim any additions, subtractions, or certain credits. Use Form 43 if you’re a: • Part-year resident • Nonresident, or • Nonresident alien for federal purposes and are required to file an Idaho income tax return Use Form 39NR if you file Form 43 and claim any additions, subtractions, or certain credits. When to File and Pay File your return and pay any tax due: • By April 18, 2022, for the 2021 calendar year, or • By the 15th day of the fourth month following the close of the fiscal year if you file on a fiscal year basis Idaho doesn’t require estimated tax payments. You can prepay at any time at tax.idaho.gov/epay or by mailing your payment with Form 51. If your parent or someone else can claim you as a dependent, use the following information to see if you must file a return. You must file a return if any of the following apply: Unearned income Earned income Gross income Single Dependents Under 65 and not blind Over $1,100 Over $12,550 More than the larger of $1,100 or your earned income plus $350 Over 65 or blind Over $2,800 Over $14,250 More than the larger of $2,800 or your earned income plus $2,050 Over 65 and blind Over $4,500 Over $15,950 More than the larger of $4,500 or your earned income plus $3,750 Married Dependents Under 65 and not blind Over $1,100 Over $12,550 At least $5 and your spouse files a separate return and itemizes More than the larger of $1,100 or your earned income plus $350 Over 65 or blind Over $2,450 Over $13,900 At least $5 and your spouse files a separate return and itemizes More than the larger of $2,450 or your earned income plus $1,700 Over 65 and blind Over $3,800 Over $15,250 At least $5 and your spouse files a separate return and itemizes More than the larger of $3,800 or your earned income plus $3,050

EIN00046 11-15-2021 Page 4 of 64 General Information 2021 (continued) Where to File Mail the return and payment to: Idaho State Tax Commission PO Box 56 Boise ID 83756-0056 If you’re mailing a payment without a return, send your payment with Form ID-VP to: Idaho State Tax Commission PO Box 83784 Boise ID 83707-3784 If you’re sending your return using a delivery service that requires a physical address, use the following: Idaho State Tax Commission 11321 W Chinden Blvd Bldg 2 Boise ID 83714 What to Include and What to Keep Include Include all schedules and other forms in the following order: 1. Form 40 or 43 2. Form 39R or 39NR 3. Form 75 4. Form 44 5. Additional schedules in numerical order 6. Additional forms in alphabetical order 7. W-2s and/or 1099s placed on top of Form 40 or 43 8. Complete copy of federal return Include legible copies of Form W-2s, 1099s, and other information forms that show Idaho withholding with your return. If you’re claiming credit for taxes paid to another state, you must include Idaho Form 39R or 39NR and a copy of the other state’s income tax return. If the credit applies to more than one state, use a separate Form 39R or 39NR for each state. Keep Keep copies of any receipts, tax forms, worksheets, and other records to support any income, deduction, exemption, and credit you’ve reported. Rounding Round the amounts on your return to the nearest whole dollar. Round down if under 50 cents, round up if 50 cents or more. Extension of Time to File This isn’t an extension of time to pay your taxes—it’s an extension to file your return. You automatically get an extension of up to six months to file your return if you’ve paid at least: • 100% of what you paid for state income taxes the year before, or • 80% of your current year’s tax liability You can avoid a penalty for late filing, but will be charged interest on the remaining tax until it’s paid. Complete the worksheet on Form 51 to see if you meet the extension requirements. To avoid a penalty, pay online at tax.idaho.gov/epay or mail your payment with Form 51 by April 18, 2022. If you qualify for an extension to file your Idaho return, send the return and pay in full by October 17, 2022. Penalties Idaho law provides penalties for not filing tax returns by the due date, not paying tax due on time, and not prepaying enough on extension returns. For more information or to calculate a penalty, see our Penalties and Interest page at tax.idaho.gov/penalties. Interest We charge interest on the amount of tax due from the original due date of the return until paid at the rate of 3% per year (rate effective for 2022). Residency Are you a resident, a part-year resident, or a nonresident? The following will help you decide: • You’re an Idaho resident, even though you live outside of Idaho if all of the following are true: ‚ You think of Idaho as your permanent home ‚ Idaho is the center of your financial, social, and family life ‚ Idaho is the place you intend to return to when you’re away • You’re also an Idaho resident if the following are true: • You maintain a home in Idaho the entire year, and ‚ You spend more than 270 days in Idaho during the tax year

EIN00046 11-15-2021 Page 5 of 64 General Information 2021 (continued) • You’re a part-year resident if you moved into or out of Idaho during the tax year. You’re still a resident if: ‚ You temporarily moved outside of Idaho, or ‚ You moved back to Idaho after a temporary absence • You’re a nonresident if your permanent home is outside of Idaho all year. • You’re considered a nonresident if all of the following are true: ‚ You’re an Idaho resident who lived outside of Idaho for at least 445 days in a 15-month period ‚ After satisfying the 15-month period, you spent less than 60 days in Idaho during the year ‚ You didn’t have a personal residence in Idaho for yourself or your family during any part of 2021 ‚ You didn’t claim Idaho as your federal tax home ‚ You weren’t employed on the staff of a U.S. senator or representative ‚ You didn’t hold an elective or appointive office of the U.S. government other than the armed forces or a career appointment in the U.S. Foreign Service Note: The above exception to being an Idaho resident doesn’t apply to a qualified servicemember. Community Property Idaho is a community property state. Idaho’s community property laws generally treat property and income acquired during marriage differently than other property. For more information visit tax.idaho.gov/commprop. Military Personnel Idaho law generally follows federal law regarding which type of military pay (active duty, disability, reserve, or retirement) is taxable. Qualified Servicemember A qualified servicemember is: • Any member of the U.S. military • A member of the National Guard called to active duty service by the President of the United States or the U.S. Secretary of Defense for more than 30 consecutive days to respond to a national emergency declared by the President and supported by federal funds • A member of the commissioned corps of the National Oceanic and Atmospheric Administration in active service • A member of the commissioned corps of the Public Health Service in active service Military Home of Record The qualified servicemember’s residence is considered to be the same as the servicemember’s home of record. Federal Military Spouses Residency Relief Act The earned income of qualifying spouses of Idaho servicemembers isn’t subject to Idaho income tax because of the federal Military Spouses Residency Relief Act. As a servicemember’s spouse, you qualify for this exemption if: • You’re married to a servicemember who’s serving in Idaho and the servicemember registered their home of record in another state, and • You’ve moved to Idaho with the servicemember and have the same domicile (permanent residence) as the servicemember’s home of record If you qualified for the Idaho income tax military spouse exemption, report any Idaho withholding on Form 43, line 66. Idaho Residents on Active Duty — Stationed in Idaho If Idaho is your military home of record and you’re on active duty stationed in Idaho, Idaho taxes all of your military wages and all nonmilitary income regardless of the source. File Form 40. Idaho Residents on Active Duty — Stationed Outside of Idaho Report all your Idaho income to Idaho if you meet all the following criteria: • You joined the military as an Idaho resident • Idaho is your military home of record • You were on active duty for 120 or more consecutive days • You were stationed outside of Idaho for all or part of the year File Form 40 if you’re single or if you’re married and your spouse also is an Idaho resident.

EIN00046 11-15-2021 Page 6 of 64 General Information 2021 (continued) File Form 43 if you’re married and your spouse is an Idaho nonresident, part-year resident, or military nonresident. • Check the “Idaho Resident on Active Military Duty” residency status box for yourself • Check the applicable residency status box for your spouse Idaho residents in the military don’t lose Idaho residency or domicile by being absent because of military orders. A qualified servicemember isn’t a resident of, or domiciled in, Idaho just by being stationed in Idaho. Nonresidents on Active Duty Stationed in Idaho Idaho doesn’t tax your military income if your military home of record isn’t Idaho and you’re on active duty stationed in Idaho for all or part of the year. Idaho taxes nonmilitary income from Idaho sources. File Form 43 if your gross income from Idaho sources is more than $2,500. The instructions for Form 43 begin on page 15. National Guard Members Called to Active Duty in a Combat Zone Idaho follows federal law and provides income tax relief for servicemembers on active duty in combat zones. Below is a summary of how these laws affect Idaho National Guard members: • All tax filing deadlines are extended for at least 180 days after your last day in a combat zone • No interest or penalty accrues for nonpayment of individual income taxes while you’re in a combat zone • If you’re enlisted or a warrant officer, you don’t owe tax on military pay received while in a combat zone. If you’re a commissioned officer, the monthly exclusion is capped at the highest enlisted pay plus any hostile fire or imminent danger pay received • Federal law doesn’t cover business tax returns, employment taxes, or sales/use tax obligations • Write “COMBAT ZONE” and the date of deployment on top of the tax return you’re filing American Indians You can deduct all your income from working on the reservation only when you meet all these criteria: • You’re enrolled in a federally recognized tribe • You live and work on the reservation • The income is included on the tax return If you have no other income, you aren’t required to file. If you have other income in an amount that meets the federal filing requirement, you must file an Idaho return. For specific instructions see Form 39R or 39NR. Amended Returns Use Form 40 or 43 to amend your return. Check the amended return box at the top of the form and enter the reason for amending. See Amended Return on page 7 or 15 for more information. If your taxable income or tax credits change because of an audit, you must send written notice including an amended return to the Tax Commission within 120 days of the final determination. Include copies of all federal and/or state schedules. If you owe additional Idaho tax and don’t send written notice within 120 days of the final federal determination, we apply a 5% negligence penalty. We charge interest on any tax due. If the final determination results in an Idaho refund, you must file an amended Idaho income tax return with the written notice. If the statute of limitations is closed, you have one year from the date of the final determination to file for the refund. Deadlines to Claim a Refund To qualify for a refund, you must file a return within: • Three years from the original return filing date, or • Three years from the original return due date (not including extensions) For amended returns, you must file a claim for refund within: • Three years from the original return filing date, or • One year from the time the federal audit was closed (if the amended return is because of a federal audit)

EIN00046 11-15-2021 Page 7 of 64 Form 40 — Instructions Individual Income Tax Return 2021 Instructions are for lines not fully explained on the form. General information instructions beginning on page 2 also apply to this form. Grocery Credit Refund Only If you’re not required to file an income tax return but are filing Form 40 to receive a grocery credit refund, you don’t need to include a copy of a federal return. If you or your spouse are over age 65, see Form 24. You must complete Form 40 as follows: • Complete the top of the form through line 6 • Write “NRF” (Not Required to File) on line 7 • Skip lines 8 through 11 • Complete line 12a if you (or your spouse) are age 65 or older • Skip lines 12b through 31 • Cross through the $10 on line 32, Permanent Building Fund, and write “NRF” • Skip lines 33 through 42 • Enter your grocery credit amount on line 43 using the grocery credit worksheet on page 11 • Complete applicable lines 44 through 57 • Skip lines 58 through 61 • Complete the bottom of Form 40 below line 61 Heading Write your name, address, and Social Security number (SSN) in the spaces provided. If you don’t have an SSN, write your Individual Tax Identification Number (ITIN). If you don’t have or aren’t required to have an SSN or ITIN, enter “NRA” (Nonresident Alien) in the SSN space. If you’ve applied for an ITIN and haven’t received it from the Internal Revenue Service (IRS) before you file your Idaho return, enter “Form W-7” in the space provided for the SSN. If you enter “Form W-7,” include a copy of your federal Form W-7 with your return. Once you receive your ITIN from the IRS, you must provide it to the Tax Commission before your return can finish processing. If you receive an SSN after using an ITIN, you must use the SSN and stop using your ITIN. It’s your responsibility to notify the Tax Commission so your return can finish processing. Be sure that your return and W-2 forms show the correct SSN or ITIN. An error in your SSN or ITIN will delay your refund. Amended Return You can use this form as an original return or an amended return. If you’re filing this form as an amended return, check the box at the top of the form. Enter the number from the following list that best describes your reason for amending: 1. Federal Audit 2. Net Operating Loss Carryback – Include Form 56 or a schedule showing the application of the loss 3. Federal Amended – Include a complete copy of your amended federal return 4. Other – Include an explanation Complete the entire form and schedules using the corrected amounts. Don’t include a copy of your original return with the amended return. Lines 1 through 5 Filing Status Check the box indicating your Idaho filing status. Refer to General lnformation on page 2 for more information on filing status. Line 6 Household Line 6a. Yourself. Enter “1” unless someone else claims you as a dependent on their return. Line 6b. Spouse. Enter “1” if you’re filing a joint return. Enter “1” if your spouse died during 2021 and you’re filing a joint return. Leave the line blank if someone else claims your spouse as a dependent on their return. Line 6c. Dependents. List your dependents. Include their SSN and birthdate. If you have more than four dependents, continue on Form 39R, Part F. Enter the total number of dependents on the line. If you’re the noncustodial parent of a dependent and are claiming them on your return, include federal Form 8332 or a copy of the court order with your return. See irs.gov for more information. Line 6d. Total. Add lines 6a through 6c. Line 7 Federal Adjusted Gross Income Enter your federal adjusted gross income from Form 1040 or 1040-SR, line 11. Line 11 Total Adjusted Income If your total adjusted income is negative, see Form 56 and instructions.

EIN00046 11-15-2021 Page 8 of 64 Form 40 — Instructions 2021 (continued) Tax Computation Line 12a Age 65 or Older If you’re 65 or older, check the box for “Yourself.” If you’re filing a joint return and your spouse is 65 or older, check the box for “Spouse.” If your 65th birthday was on January 1, 2022, you may consider yourself 65 on December 31, 2021. The boxes you check must match your federal return. Line 12b Blind Check the box for “Yourself” if you’re blind. If you’re filing a joint return and your spouse is blind, check the box for “Spouse.” The boxes you check must match your federal return. Line 12c Claimed Dependent Check this box if someone else, such as a parent, can claim you as a dependent. Lines 13 – 16 Standard Deduction Most people can find their standard deduction by looking at the instructions to the left of Form 40, line 16. Use the Standard Deduction Worksheet beginning on this page to calculate your standard deduction if: • You check any boxes on lines 12a through 12c, or • Someone can claim you or your spouse, if filing jointly, as a dependent You can use either your federal itemized deductions or standard deduction, whichever benefits you more. You Must Itemize If: • You’re married, filing a separate return (filing status 3), and your spouse itemizes • You had dual status as a nonresident alien for part of 2021 and during the rest of the year, you were a resident alien or a U.S. citizen You don’t have to itemize if you file a joint return with your spouse who was a U.S. citizen or resident at the end of 2021, and you and your spouse agree to be taxed on your combined worldwide income. Idaho requires that state or local income or general sales taxes shown on federal Schedule A be subtracted from your total itemized amount before you use this figure to reduce your income. Because of this addback, it may be more beneficial to itemize for federal purposes but use the standard deduction for Idaho. If the IRS considers you or your spouse a nonresident alien and you aren’t from India, your standard deduction is zero. If you’re nonresident aliens from India, use the standard deduction indicated for your filing status. If line 15 is more than line 16, use your itemized deductions on line 15. If line 16 is more than line 15, use your standard deduction on line 16. Itemized Deductions If you use federal Schedule A to itemize, use the following instructions for line 14: • If federal Schedule A, line 5d, is: ‚ $10,000 or less ($5,000 if married filing separately), enter the amount from federal Schedule A, line 5a. ‚ More than $10,000 ($5,000 if married filing separately), subtract lines 5b and 5c from line 5e, and enter the amount here. Enter zero for any result less than zero. Federal Foreign Tax Credit: If you claim the federal foreign tax credit, Idaho allows that amount as a deduction. Idaho doesn’t have a credit that matches the federal foreign tax credit. Add the amount you claimed for the federal foreign tax credit to your Idaho itemized deductions. Standard Deduction Worksheet 1. Enter the amount shown below for your filing status: • Single or married filing separately, enter $12,550 • Married filing jointly or qualifying widow(er), enter $25,100 • Head of household, enter $18,800 ...... 2. Can you be claimed as a dependent? No. Enter the amount from line 1 on line 4. Skip line 3. Yes. Go to line 3. 3. Is your earned income* more than $750? Yes. Add $350 to your earned income. Enter the total. No. Enter $1,100 .............................. 4. If you can be claimed as a dependent, enter the smaller of lines 1 or 3. If born after January 1, 1957, and not blind, skip to line 6. Otherwise, go to line 5 ...............

EIN00046 11-15-2021 Page 9 of 64 Form 40 — Instructions 2021 (continued) 5. If born before January 2, 1957, or blind, multiply the total number of boxes checked on Form 40, lines 12a and 12b, by $1,350 ($1,700 if single or head of household) ............................................. 6. Enter the cash charitable contributions from federal Form 1040, line 12b or federal Schedule A, line 11. Don’t enter more than $300 if filing as single, head of household, married filing separately, or qualifying widow(er) or $600 if married filing jointly ............................... 7. Add lines 4 through 6. Enter the total here and on Form 40, line 16 .......................... *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income. See Gross Income in General Information. Line 18 Qualified Business Income Deduction Enter the amount from federal Form 1040 or 1040-SR, line 13. Line 20 Tax Enter the tax on this line. If line 19 is less than $100,000, use the tax tables beginning on page 53. If line 19 is $100,000 or more, use the tax rate schedules on page 64. Be sure you use the correct column in the tax table or the correct schedule for your filing status. See the example at the beginning of the tax table. If you don’t meet the filing requirement (see page 2) and are filing only to receive a refund of withheld taxes, write “NRF” (Not Required to File) on this line. Credits Line 22 Income Tax Paid to Other States When both Idaho and another state tax the same income, you may qualify for a credit for tax paid to the other state. Use Form 39R to compute the credit. You must include a copy of the other state’s income tax return and Form 39R. If the credit applies to more than one state, use a separate Form 39R for each state. See instructions, page 36. You may qualify for a credit for tax paid to another state by a pass-through entity. If a pass-through entity paid tax to another state on your behalf, 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 you’re living in Idaho • Income from a business or profession earned in another state that has an income tax while you’re a resident of Idaho Line 23 Total Credits for Charitable Contributions and Live Organ Donations You may qualify for a credit if you donated a qualified organ that’s transplanted into another individual, or if you made a contribution to a: • Qualified Idaho educational entity • Center for independent living • Youth or rehabilitation facility or its foundation, or • Nonprofit substance abuse center licensed by the Idaho Department of Health and Welfare Complete Form 39R, Part D and see page 37 for specific instructions. Enter the total allowed credit from Form 39R, Part D, line 4, and include Form 39R with your return. Line 25 Idaho Child Tax Credit Worksheet To qualify for the Idaho Child Tax Credit, the child must: • Be your qualifying child, and • Be age 16 or under as of December 31, 2021 If you don’t have a qualifying child, you can’t claim the credit. For divorced parents or parents who don’t live together, the custodial parent claims the qualifying child. The noncustodial parent may claim the child if: • A court has awarded the right to claim the child for tax purposes to the noncustodial parent, or • The custodial parent signs a written declaration that the noncustodial parent can claim the child for the child tax credit The noncustodial parent must include a copy of the court order or the written declaration with their income tax return. Note: This credit is limited to your tax liability after any credit for tax paid to other states and credits from Forms 39R and 44.

EIN00046 11-15-2021 Page 10 of 64 Form 40 — Instructions 2021 (continued) Worksheet 1. Enter the number of your qualifying children* ................................................. 2. Multiply line 1 by $205 ........................... 3. Enter the amount from Form 40, line 20 .... 4. Enter the amount from Form 40, line 22 .... 5. Enter the amount from Form 40, line 23 .... 6. Enter the amount from Form 40, line 24 .... 7. Line 3 minus lines 4 through 6. If less than zero, enter zero .............................. 8. Enter the lesser of lines 2 or 7 here and on Form 40, line 25 ......................... *See federal Form 1040 instructions for more information on qualifying children. Other Taxes Line 28 Fuels Tax Due If you buy gasoline, aircraft fuel, or special fuels (diesel, propane, or natural gas) without paying the fuels tax and later use this fuel in licensed vehicles or aircraft, you owe fuels tax. Add the amounts on Form 75, Section IV, lines 3 and 4, and enter the total. Include Form 75. Line 29 Sales/Use Tax Due If you made purchases during the year without paying sales tax, you must pay use tax on these purchases. If you purchased an item from an out-of-state seller (including internet, catalog, radio, and TV purchases) and the seller didn’t collect sales tax on that purchase, you must pay the use tax directly to the Tax Commission. Multiply the total amount of purchases by 6% (.06). If you computed use tax on Form 75, add it to the use tax on other purchases and enter the total on this line. If you have an Idaho sales or use tax account, don’t report your sales or use tax on this line, but continue to report the tax on these purchases on your sales and use tax returns. Line 30 Total Tax from Recapture of Income Tax Credits If you’ve claimed Idaho tax credits that no longer qualify, you must compute the tax credit recapture. Enter the total tax from recapture of income tax credits from Form 44, Part II, line 6. Include Form 44. Line 31 Tax from Recapture of Qualified Investment Exemption (QIE) If you’ve claimed Idaho exemption of property taxes from property that no longer qualifies, you must compute the recapture of the QIE. Include Form 49ER. Line 32 Permanent Building Fund (PBF) Tax You’re required to pay the $10 PBF tax if you’re required to file an Idaho income tax return. See Who Must File on page 2. You aren’t required to pay the $10 PBF tax if: • Your gross income was less than the amount specified for your filing status. Draw a line through the $10 and enter “NRF” (Not Required to File) • You were receiving Idaho public assistance payments at the end of the tax year. Check the box on this line and draw a line through the $10. Food stamps and WIC payments don’t qualify as Idaho public assistance • You (or your spouse) are legally blind at the end of the tax year. Draw a line through the $10 Donations The donations on lines 34 through 41 are voluntary and will either reduce your refund or increase your tax due. Once you make the donation, it can’t be changed. These donations may be itemized as charitable contribution deductions on your 2022 income tax return. If you have questions about your donations, contact the agencies listed. If you’re filing an amended return, your donations can’t be less than the amounts on the original return. If you make a donation and owe tax, you must pay the tax at the time of filing. Line 34 Idaho Nongame Wildlife Fund Contributions are used to ensure the conservation and management of nongame wildlife, rare plants, and their habitats in Idaho, to promote greater awareness of and appreciation for species that aren’t hunted, fished, or trapped, and to increase opportunities to view and enjoy “watchable” wildlife. For more information visit the Department of Fish and Game website at idfg.idaho.gov/wildlife/funding or call (208) 334-2920. Line 35 Idaho Children’s Trust Fund/Prevent Child Abuse Idaho Contributions are used to protect our children, Idaho’s single greatest resource. The Children’s Trust supports work in communities throughout Idaho to

EIN00046 11-15-2021 Page 11 of 64 Form 40 — Instructions 2021 (continued) prevent child abuse and neglect before it ever occurs. For more information visit the Idaho Children’s Trust Fund/Prevent Child Abuse Idaho website at idahochildrenstrustfund.org or call (208) 386-9317. Line 36 Special Olympics Idaho Contributions provide support for year-round sports training and competition for children and adults with developmental disabilities in Idaho. For more information visit the Special Olympics Idaho website at specialolympicsidaho.org or call (208) 323-0482. Line 37 Idaho Guard and Reserve Family Support Fund Contributions are used to assist military reservists and their families in order to promote the overall readiness for them to support our state and federal missions. For more information visit the Idaho Guard and Reserve Family Support Fund, Inc. website at igrfamilysupportfund.org or call (208) 801-4225. Line 38 American Red Cross of Idaho Fund Contributions prevent and alleviate human suffering in the face of emergencies. For more information visit the American Red Cross website at redcross.org/local/idaho or call (800) 733-2767. Line 39 Veterans Support Fund Contributions fund programs that support Idaho veterans. For more information visit the Idaho Division of Veterans Services website at veterans. idaho.gov/publications/idaho-veterans-support- fund or call (208) 780-1300. Line 40 Idaho Food Bank Fund Contributions assist Idaho hunger relief organizations in meeting the demand for emergency food for hungry Idaho families, children, and senior citizens. For more information visit the Idaho Food Bank Fund website at www.idahofoodbankfund.org or call (208) 336-9643. Line 41 Opportunity Scholarship Program Contributions help provide need-based scholarship funds to Idaho high school graduates who attend approved higher education institutions within Idaho. For more information visit the Idaho Opportunity Scholarship Program website at boardofed.idaho. gov/scholarships/Idaho-opportunity-scholarship. Payments and Other Credits Line 43 Grocery Credit If you’re an Idaho resident, you can claim a credit for each qualifying dependent who’s an Idaho resident. If someone else, such as a parent, can claim you as a dependent, you can’t claim this credit on your return. The credit is $100 each for you, your spouse, and your dependents. You can claim an additional $20 if you’re age 65 or older on December 31, 2021, and are an Idaho resident. You can claim an additional $20 if your spouse is age 65 or older and is an Idaho resident. An individual doesn’t qualify for the credit for any month or part of a month for which that person: • Received assistance from the federal food stamp program • Was incarcerated, or • Lived illegally in the United States Members of the Armed Forces A member of the United States Armed Forces who’s domiciled in Idaho is allowed the credit. If you live in Idaho but are a nonresident under the Servicemembers Civil Relief Act, you aren’t allowed the grocery credit. A spouse or dependent of a nonresident military person stationed in Idaho may be an Idaho resident or part-year resident. The domicile of a dependent child is the same as that of the nonmilitary spouse. Complete the worksheet and enter the total computed grocery credit on line 43. See the following instructions to donate your credit. If you aren’t donating your credit, enter the computed amount in the column for line 43. Grocery Credit Worksheet Yourself: 1. Number of qualified months ....................... 2. If 65 or older, multiply line 1 by $10 If qualified for the entire year, enter $120 ...... If under 65, multiply line 1 by $8.33. If qualified for the entire year, enter $100 ...... Spouse (if joint return): 3. Number of qualified months ....................... 4. If 65 or older, multiply line 3 by $10 If qualified for the entire year, enter $120 ...... If under 65, multiply line 3 by $8.33 If qualified for the entire year, enter $100 ......

EIN00046 11-15-2021 Page 12 of 64 Form 40 — Instructions 2021 (continued) Resident dependents claimed on line 6: 5. Enter $100 for each dependent who qualifies for the entire year. If a dependent qualifies for only part of the year, compute as follows:  Number of qualified months _____ x $8.33 Number of qualified months _____ x $8.33 Number of qualified months _____ x $8.33 Number of qualified months _____ x $8.33 If you have more than four dependents, use additional paper to compute. Total credit allowed: 6. Add amounts on lines 2, 4, and 5. Enter total on line 43 ............................................ Donating Your Grocery Credit You can donate your entire grocery credit to the Cooperative Welfare Fund. To donate, check the box on line 43 and enter zero (0) in the column for line 43. Once you make the donation, it can’t be changed on an amended return. Note: If you (or your spouse) are age 65 or older and qualify for the credit but aren’t required to file an Idaho income tax return, you can claim the credit on Form 24. You can get this form from any Tax Commission office or our website at tax.idaho.gov. Form 24 is due by April 18, 2022. Line 44 Maintaining a Home for a Family Member Age 65 or Older or a Family Member with a Developmental Disability You can claim a tax credit of $100 per person (up to $300) if you maintained a household for an immediate family member: • Age 65 or older (not including yourself or your spouse), or • With a developmental disability (including yourself and your spouse), and • Didn’t claim a deduction of $1,000 per person on Form 39R, Part B, line 15 You can claim this credit even if your gross income is less than the filing requirement. Line 45 Fuels Tax Refund If you buy special fuels (diesel, propane, or natural gas) with Idaho tax included and use this fuel for heating or in off-highway equipment, you may be eligible for a refund of the Idaho special fuels tax you paid. Enter the amount from Form 75, Section IV, line 2. Include Form 75. Heating fuel generally is purchased without paying the tax. If you buy gasoline and use it in unlicensed equipment or auxiliary engines, you may be eligible for a refund of the Idaho gasoline tax you paid. Enter the amount from Form 75, Section IV, line 1. Include Form 75. Line 46 Idaho Income Tax Withheld Enter the total amount of Idaho income tax withheld. Include legible state copies of Form W-2s, 1099s, and other information forms that show Idaho withholding. Don’t claim credit for tax withheld for other states or federal tax withheld. Don’t include Form W-2s from other tax years or write on or change the amounts on your Form W-2s. Line 47 Form 51 Payments Enter the total payments you made with Form 51s on or before the due date. Include the amount of overpayment applied from your 2020 return. Line 48 Paid by Entity/Withheld/Affected Business Entity (ABE) If a pass-through entity pays or withholds income tax for an Idaho resident owner, include the amount paid or withheld on this line as specified on Form ID K-1. Also, include the amount of tax paid by the ABE on the individual’s share of ABE income. Include a copy of Form ID K-1s with your income tax return. Line 49 Tax Reimbursement Incentive Credit Enter the total credit allowed from the Idaho Reimbursement Incentive Certificate. Include a copy of the certificate with the return. Claim of Right Credit If you claimed a deduction or credit on your federal return for claim of right, complete Idaho Worksheet CR to determine which option benefits you most on your Idaho return. See Claim of Right Worksheets at tax.idaho.gov. Tax Due or Refund Line 52 Penalty and Interest Idaho law provides penalties for not filing tax returns by the due date, not paying tax due on time, and not prepaying enough on extension returns. For more information or to calculate a penalty, see our Penalties and Interest page at tax.idaho.gov/penalties. Interest: We charge interest on the amount of tax due, line 51, from the original due date until paid. The rate for 2022 is 3%.

EIN00046 11-15-2021 Page 13 of 64 Form 40 — Instructions 2021 (continued) Idaho Medical Savings Account: If you make an Idaho medical savings account withdrawal that’s taxable and you’re under age 59 1/2, the withdrawal is subject to penalty. The penalty is 10% of the amount withdrawn. Check the box and enter the amount here. Line 53 Total Due Enter the amount you owe, including penalty and interest, on this line. Don’t send cash. Payments of less than $1 aren’t required. We charge a $20 fee on all returned checks. Electronic payments. There’s no fee to pay by ACH Debit. Our third-party provider charges a convenience fee when you pay by credit card or e-check. We accept American Express®, Discover®, MasterCard®, and Visa®. For more information, visit our E-Pay page at tax.idaho.gov/epay. Check payments. Make your check or money order payable to the Idaho State Tax Commission. Be sure to write your Social Security number on it, and include it with your return. Don’t staple your check to your return or send a check stub. Line 55 Refund Enter the amount of your overpayment from line 54 that you want refunded to you. Refunds of less than $1 won’t be issued. You have three years from the return’s due date (not including extensions) to claim a refund. Refunds will be reduced by unpaid Idaho tax liabilities and can be applied to unpaid liabilities owed to other agencies. The agency or party seizing the refund must send you notice of the action. Questions about a refund seizure should be directed to the agency or party that initiated the claim for seizure. Line 56 Estimated Tax If you’re filing an original return, subtract line 55 from line 54. The amount you enter will be applied to your 2022 tax and won’t be refunded. Line 57 Direct Deposit Complete this line if you want us to deposit your refund directly into your bank or Idaho 529 College Savings (IDeal) account instead of mailing you a check. If your refund is being forwarded from a United States financial institution to a financial institution or financial agency located outside of the United States, check the box on this line. If after filing your Idaho income tax return you become aware that your electronic refund payment will be electronically deposited in a financial institution or financial agency located outside of the United States, please notify us at: Idaho State Tax Commission PO Box 56 Boise ID 83756-0056 Contact your bank to make sure your deposit will be accepted and that you have the correct routing and account numbers. Enter your nine-digit routing number. The routing number must begin with 01 through 12 or 21 through 32 for bank accounts. For all IDeal accounts, the routing number is 011001234. Enter the account number you want your refund deposited into. The account number can be up to 17 characters (both numbers and letters). For IDeal accounts, the account number will be 541 plus the 11-digit IDeal account number. Don’t include hyphens, spaces or special symbols. Enter the number left to right and leave any unused boxes blank. Check the appropriate box for account type. Check either checking or savings, but not both. For IDeal accounts, check the box for checking. The check example above indicates where the proper banking information is located. To locate your IDeal account number, log into your account at www.idsaves.org or call (866) 433-2533 for assistance. You’re responsible for the accuracy of this information.

EIN00046 11-15-2021 Page 14 of 64 Form 40 — Instructions 2021 (continued) If your financial institution rejects your request for direct deposit, you’ll receive a check by mail instead. Note: An IDeal account has a maximum balance limit of up to $350,000 for each beneficiary. Amended Return Only Complete lines 58 through 61 only if you’re filing this return as an amended return. Line 58 Total Due or Overpaid on This Return If the total due shown on line 53 is greater than zero, enter it as a positive amount. If line 53 is zero, enter the amount of overpayment that’s shown on line 54 here as a negative amount. Line 59 Refund from Original Return Plus Additional Refunds Enter the total refund amount from previous returns for this tax year here as a positive amount. Line 60 Tax Paid with Original Return Plus Additional Tax Paid Enter the total due paid from previous returns for this tax year here as a positive amount. (Don’t include penalty, interest, Form 51 estimated payments, withholding, or unpaid tax.) Line 61 Amended Tax Due or Refund Add lines 58 and 59, then subtract line 60. A positive amount is your amended tax due. A negative amount is your amended refund. Tax Preparer Contact Box This box applies only if you paid a tax preparer to complete your return. If you check the box, you’re authorizing the Tax Commission to discuss your return with the paid preparer identified on the return. You’re also authorizing the paid preparer to: • Give the Tax Commission any information that’s missing from your return, and • Call the Tax Commission for information about the processing of your return or the status of your refund or payments You’re not authorizing the paid preparer to receive any refund check, bind you to anything including any additional tax liability, or otherwise represent you before the Tax Commission. This authorization is valid for up to 180 days from the date the Tax Commission receives the return. If you want the Tax Commission to contact you rather than your preparer, leave the box blank. Signatures Who must sign the return? • You • Your spouse (if filing a joint return) • A paid preparer (if used). Include preparer’s name, address, and identification number • An authorized person signing for a deceased individual or an individual unable to sign. Include the authorized person’s relationship to the taxpayer. Write “FILING AS SURVIVING SPOUSE” or “unable to sign” in the signature space • If a taxpayer signs with an “X,” this mark must be witnessed • Not signing the return will delay processing

EIN00046 11-15-2021 Page 15 of 64 Form 43 — Instructions Part-year Resident and Nonresident Income Tax Return 2021 Instructions are for lines not fully explained on the form. General information instructions beginning on page 2 also apply to this form. Grocery Credit Refund Only You must be an Idaho resident or an Idaho resident on active military duty to qualify for a refund of the grocery credit. Part-year residents can claim a prorated credit against their tax due but don’t qualify for a refund of any excess credit. Nonresidents don’t qualify for the credit. If you were a resident, but your spouse was a part-year resident or nonresident and you aren’t required to file an income tax return, file Form 43 to claim a refund of the grocery credit allowed to the resident. You aren’t required to include a copy of the federal return. Complete Form 43 as follows: • Complete the top of the form through line 6 • Skip lines 7 through 27 • Write “NRF” (Not Required to File) on line 28, Column A. Leave line 28, Column B blank • Skip lines 29 through 31 • Complete line 32a if you (or your spouse) are age 65 or older • Skip lines 33 through 51 • Cross through the $10 on line 52, Permanent Building Fund, and write “NRF” • Skip lines 53 through 62 • Enter your grocery credit amount on line 63 using the grocery credit worksheet on page 23 • Complete applicable lines 64 through 77 • Skip lines 78 through 81 • Complete the bottom of Form 43 below line 81 Heading Write your name, address, and Social Security number (SSN) in the spaces provided. If you don’t have an SSN, write in your Individual Tax Identification Number (ITIN). If you don’t have or aren’t required to have an SSN or ITIN, enter “NRA” (Nonresident Alien) in the SSN space. If you’ve applied for an ITIN and haven’t received it from the IRS before you file your Idaho return, enter “Form W-7” in the space provided for the SSN. If you enter “Form W-7,” include a copy of your federal Form W-7 with your return. Once you receive your ITIN from the IRS, you must provide it to the Tax Commission before your return can finish processing. If you receive an SSN after using an ITIN, you must use the SSN and stop using your ITIN. It’s your responsibility to notify the Tax Commission so your return can finish processing. Be sure that your return and W-2 forms show the correct SSN or ITIN. An error in your SSN or ITIN will delay your refund. Amended Return You can use this form as an original return or an amended return. If you’re filing this form as an amended return, check the box at the top of the form. Enter the number from the following list that best describes your reason for amending. 1. Federal Audit 2. Net Operating Loss Carryback – Include Form 56 or a schedule showing the application of the loss 3. Federal Amended – Include a complete copy of your federal return 4. Other – Include an explanation Complete the entire form and schedules using the corrected amounts. Don’t include a copy of your original return with the amended return. Nonresident Alien Nonresident aliens for federal purposes are nonresidents for Idaho income tax purposes. If you’re (you or your spouse) a nonresident alien, check the box below the address and check Nonresident for your residency status. Residency Status Check the box that applies to your residency status for 2021. If you’re married and filing a joint return, check the box that applies to your spouse’s residency for 2021. Use Form 43 if one of you is a resident and the other isn’t, and you filed a joint federal return. See page 4 to determine your status. • If you’re (you or your spouse) an Idaho resident, check box 1. • If you’re (you or your spouse) a member of the armed forces on active military duty outside Idaho and Idaho is your state of permanent residence, check box 2. (An Idaho resident on

EIN00046 11-15-2021 Page 16 of 64 active military duty in or outside Idaho must file on Form 40 unless your spouse is a part-year resident or nonresident.) • If you’re (you or your spouse) a nonresident, check box 3. • If you or your spouse moved into or out of Idaho and were a resident for only part of the year, check box 4. • If you’re (you or your spouse) in Idaho on military orders but your state of permanent residence is another state, check box 5. See the instructions for Military Personnel on page 5 of this booklet. If the earned income of a servicemember’s spouse is exempt from Idaho taxation on Idaho Form 43, the servicemember must check box 5 and the qualifying spouse must check box 3. If you’re a resident filing Forms 43 and 39NR due to a nonresident spouse, the amounts reported for additions and subtractions in the Idaho column must be the total amount for your share of those additions or subtractions plus the amount of any Idaho additions or subtractions of your nonresident spouse. Full Months in Idaho This Year If you were a part-year resident, enter the number of full months you lived in Idaho in 2021. If you’re married and filing a joint return, enter the number of full months your spouse lived in Idaho in 2021. Nonresidents don’t respond to this question. Current State of Residence Use the two-letter state abbreviation to report your current state of residence. For example, if you moved to Idaho during 2021, use ID. All part-year residents and nonresidents must complete this section. Spouses with separate domiciles may report different states. If you’re a military nonresident, indicate your military home of record. Lines 1 Through 5 Filing Status Check the box indicating your Idaho filing status. Refer to General Information on page 2 for further information on filing status. Line 6 Household Line 6a. Yourself. Enter “1” unless someone else claims you as a dependent on their return. Line 6b. Spouse. Enter “1” if you’re filing a joint return. Enter “1” if your spouse died during 2021 and you’re filing a joint return. Leave the line blank if someone else claims your spouse as a dependent on their return. Line 6c. Dependents. List your dependents. Include their SSN and birthdate. If you have more than four dependents, continue on Form 39NR, Part G. Enter the total number of dependents on the line. If you’re the noncustodial parent of a dependent and are claiming them on your return, include federal Form 8332 or a copy of the court order with the return. See irs.gov for more information. Line 6d. Total Household. Add lines 6a through 6c. Idaho Income Complete your federal income tax return before you begin this form. You’ll use the information from your federal income tax return to complete your Form 43. Line 7 Wages, Salaries, Tips, etc. Enter the total wages, salaries, tips, etc. received for all employment while an Idaho resident or part-year resident and for all work performed in Idaho while a nonresident. If you’re a nonresident who works for an employer both in Idaho and outside of Idaho, visit our Idaho Residency Status webpage at tax.idaho.gov. It explains how to determine the amount of income that’s taxable to Idaho. If your military home of record is Idaho and you’re on active duty outside Idaho, include all of your wages. Your active duty military wages earned outside of Idaho can be deducted on Form 39NR, Part B, line 7. If you have nonmilitary wages that are taxable in another state, you can take a credit for tax paid to other states on Form 39NR, Part D. If your military home of record wasn’t Idaho and you were on active duty in Idaho, don’t include your military wages. If the servicemember’s spouse’s earned income isn’t taxable by Idaho as described on page 5 under Military Personnel, don’t include the qualifying spouse’s wages. If the wages on line 7 don’t match the Idaho income amounts on your Form W-2s, include a schedule or explanation. Form 43 — Instructions 2021 (continued)

EIN00046 11-15-2021 Page 17 of 64 Form 43 — Instructions 2021 (continued) Line 8 Taxable Interest Income From federal Form 1040 or 1040-SR, line 2b, enter all: • Interest income received while an Idaho resident • Business interest income earned from Idaho sources • Interest income on installment sales of Idaho property Note: Don’t include interest earned from a personal bank account in Idaho while a nonresident. Line 9 Dividend Income From federal Form 1040 or 1040-SR, line 3b, enter dividends earned while an Idaho resident or part-year resident and dividends earned from Idaho sources while a nonresident. Line 10 Alimony Received From federal Schedule 1, line 2a, enter alimony received while an Idaho resident or part-year resident. Line 11 Business Income or Loss From federal Schedule 1, line 3, enter the income or loss reported on Schedule C or C-EZ from businesses or professions engaged in while an Idaho resident or part-year resident or conducted in Idaho while a nonresident. A nonresident conducting business in Idaho and another state must apportion income or loss. Complete and include Idaho Form 402. Line 12 Capital Gain or Loss From federal Form 1040 or 1040-SR, line 7, enter the gain or loss reported on Schedule D from: • The sale of capital assets located in Idaho • The sale of capital assets while you were residing in Idaho, or • The receipt of installment sale proceeds while you were an Idaho resident Line 13 Other Gains or Losses From federal Schedule 1, line 4, enter other gains or losses reported on federal Schedule 4797 that occurred while an Idaho resident or part-year resident or from an Idaho business. Line 14 IRA Distributions From federal Form 1040 or 1040-SR, line 4b, enter the amount of IRA distributions received while an Idaho resident or part-year resident. Line 15 Pensions and Annuities From federal Form 1040 or 1040-SR, line 5b, enter the amount of pensions and annuities received while an Idaho resident or part-year resident. Line 16 Rents, Royalties, Partnerships, etc. From federal Schedule 1, line 5, enter the amount reported on Schedule E earned or received while an Idaho resident or part-year resident or related to Idaho business or property. Report passive activity losses from Idaho activities that are “Allowed” losses from federal Form 8582 and corresponding worksheets. Line 17 Farm Income or Loss From federal Schedule 1, line 6, enter the amount reported on Schedule F that’s farm income or loss incurred while an Idaho resident or part-year resident or from an Idaho farming operation. A nonresident operating a farm in Idaho and another state must apportion income or loss. Complete and include Idaho Form 402. Line 18 Unemployment Compensation From federal Schedule 1, line 7, enter any unemployment compensation received while an Idaho resident or part-year resident. Enter the amount received from the Idaho Department of Labor while a nonresident. Line 19 Other Income From federal Schedule 1, line 8, enter any other income received while an Idaho resident or part-year resident or from an Idaho source. An example is: • Idaho lottery winnings over $600 Also include: • The total of any state income tax refunds received while an Idaho resident from federal Schedule 1, line 1, state tax rebates for Idaho servicemembers, and • The taxable amount of Social Security benefits received while an Idaho resident from federal Form 1040 or 1040-SR, line 6b. Don’t include federal NOL on this line. Idaho Adjustments Line 21 Deductions for IRAs and Health Savings Accounts Enter Idaho’s portion of: • The IRA deduction included on federal Schedule 1, line 20

EIN00046 11-15-2021 Page 18 of 64 Form 43 — Instructions 2021 (continued) • The deduction for a federal health savings account included on Schedule 1, line 13 • The Archer MSA deduction included on Schedule 1, line 23, and • The IRC 501(c)(18)(D) retirement plan included on Schedule 1, line 24f 1. Enter the amount of wages and earned income you computed on the federal IRA deduction worksheet and the amount of income you earned from the business that the federal health savings account deduction is claimed on ............................. 2. Enter the amount from line 1 received while an Idaho resident or part-year resident or from Idaho sources .................. 3. Divide line 2 by line 1. (Can’t exceed 100%) ................................. % 4. Enter amounts from federal Schedule 1, lines 13, 20, 23, and 24f ............................ 5. Multiply line 4 by line 3. Enter this amount on line 21 ...................................... Line 22 Moving Expenses, Alimony Paid, and Student Loan Interest If you claimed a deduction on federal Schedule 1, line 14, 19a, or 21 for moving expenses, alimony paid, or student loan interest, complete this worksheet to determine your Idaho deduction, if any: 1. Enter total income from Form 43, line 20. Don’t include federal NOL in line 20 ......... 2. Enter total income from federal Form 1040 or 1040-SR, line 9, less federal NOL unless already subtracted ..... 3. Divide line 1 by line 2. (Can’t exceed 100%) ................................. % 4. Enter total allowable federal amount of moving expenses, alimony paid, and student loan interest .................................. 5. Multiply line 4 by line 3. Enter this amount on line 22 ...................................... Line 23 Deductions for Self-employed Enter Idaho’s portion of the deductions for self-employment tax, self-employed health insurance, and contributions to a Simplified Employee Pension Plan (SEP), a Savings Incentive Match Plan for Employees (SIMPLE), or a qualified plan reported on your federal Schedule 1, lines 15, 16, and 17. Note: S corporation wages paid to a more-than-2% shareholder qualify for self-employed health insurance. To compute Idaho’s portion, complete this worksheet. If you have amounts from more than three businesses, add more lines. 1. Self-Employment Tax Deduction  Enter the total federal deduction amount related to each Schedule C, E, and/or F in Column A. Compute the Idaho percentage in Column B by dividing the Idaho income reported by each business by the total income reported by each business. Multiply Column A by Column B and enter in Column C. A B C Business 1 x = Business 2 x = Business 3 x = Total Idaho Self-Employment Tax Deduction .......................................... 2. Self-Employed SEP, SIMPLE, and Qualified Plans Enter the total federal deduction amount related to each Schedule C, E, and/or F in Column A. Compute the Idaho percentage in Column B by dividing the Idaho self-employment income reported by each business by the total self-employment income reported by each business. Multiply Column A by Column B and enter in Column C. A B C Business 1 x = Business 2 x = Business 3 x = Total Idaho Self-Employed Retirement Plan Deduction ...................... 3. Self-Employed Health Insurance Deduction Enter the total federal deduction amount related to each Schedule C, E, and/or F in Column A. Compute the Idaho percentage in Column B by dividing the Idaho income reported by each business by the total income reported by each business. Multiply Column A by Column B and enter in Column C. A B C Business 1 x = Business 2 x = Business 3 x = Total Idaho Self-Employed Health Insurance Deduction .................... 4. Total Self-Employment Deduction Add the total amounts in Column C, lines 1, 2, and 3 ........................................

EIN00046 11-15-2021 Page 19 of 64 Form 43 — Instructions 2021 (continued) Line 24 Penalty on Early Withdrawal of Savings Enter the amount from federal Schedule 1, line 18 that relates to interest income reported as Idaho income. Line 25 Other Deductions You may qualify for an Idaho deduction if you claimed any of the following items on federal Schedule 1, lines 11 through 25 relating to: • Reservists • Performing artists • Fee-based government officials • Educator expenses • A write-in deduction for rental of personal property • Reforestation amortization and expenses* • Attorney fees and court costs • Jury duty pay Divide the amount of income relating to that item included in Idaho total income by the income relating to the item included in federal adjusted gross income. This percentage is multiplied by the deduction claimed on your federal return to calculate the deduction allowed on your Idaho return. For example, divide Idaho jury pay included in Idaho total income by total jury pay included in federal adjusted gross income to arrive at a percentage (can’t exceed 100%). Multiply that percentage by the amount of the jury pay claimed as a deduction on your federal return. Repeat this step for each of the deductions mentioned above. Total the result for each deduction, and enter the amount on line 25. Include a copy of your calculations with your return. *If there’s no income from the related timber operations for the year of the reforestation deduction, the deduction for reforestation is based on the percentage of property in Idaho to the total property that relates to the reforestation amortization and expense. Line 28 Adjusted Gross Income Column A: This must be the same amount of Adjusted Gross Income as reported on your federal Form 1040 or 1040-SR, line 11. Column B: This is Idaho Adjusted Gross Income. Enter the amount from line 27. If your Idaho Adjusted Gross Income is negative, see Idaho Form 56 and instructions. Tax Computation Line 32a Age 65 or Older If you’re 65 or older, check the box for “Yourself.” If you’re filing a joint return and your spouse is 65 or older, check the box for “Spouse.” If your 65th birthday was on January 1, 2022, you may consider yourself 65 on December 31, 2021. The boxes you check must match your federal return. Line 32b Blind Check the box for “Yourself” if you’re blind. If you’re filing a joint return and your spouse is blind, check the box for “Spouse.” The boxes you check must match your federal return. Line 32c Claimed Dependent Check this box if someone else, such as a parent, can claim you as a dependent. Lines 33 – 36 Standard Deductions Most people can find their standard deduction by looking at the instructions to the left of Form 43, line 36. Use the Standard Deduction Worksheet on page 20 to calculate your standard deduction if: • You check any boxes on lines 32a through 32c, or • Someone can claim you or your spouse, if filing jointly, as a dependent You can use either your federal itemized deductions or standard deduction, whichever benefits you more. You must itemize if: • You’re married filing a separate return (filing status 3), and your spouse itemizes • You were a nonresident alien for any part of 2021 You don’t have to itemize if you file a joint return with your spouse who was a U.S. citizen or resident at the end of 2021, and you and your spouse agree to be taxed on your combined worldwide income. Idaho requires that state or local income or general sales taxes shown on federal Schedule A be subtracted from your total itemized amount before you use this figure to reduce your income. Because of this addback, it may be more beneficial to itemize for federal purposes but use the standard deduction for Idaho. If the IRS considers you or your spouse nonresident aliens and you aren’t from India, your standard deduction is zero. If you’re nonresident aliens from India, use the standard deduction for your filing status.

EIN00046 11-15-2021 Page 20 of 64 Form 43 — Instructions 2021 (continued) If line 35 is more than line 36, use your itemized deductions on line 35. If line 36 is more than line 35, use your standard deduction on line 36. Itemized Deductions If you use federal Schedule A to itemize, use the following instructions for line 34: • If federal Schedule A, line 5d, is: ‚ $10,000 or less ($5,000 if married filing separately), enter the amount from federal Schedule A, line 5a ‚ More than $10,000 ($5,000 if married filing separately), subtract lines 5b and 5c from line 5e, and enter the amount here. Enter zero for any result less than zero Federal foreign tax credit: If you claim the federal foreign tax credit, Idaho allows that amount as a deduction. Idaho doesn’t have a credit that matches the federal foreign tax credit. Add the amount you claimed for the federal foreign tax credit to your Idaho itemized deductions. Standard Deduction Worksheet 1. Enter the amount shown below for your filing status: • Single or married filing separately enter $12,550 • Married filing jointly or qualifying widow(er) enter $25,100 • Head of household enter $18,800 ...... 2. Can you be claimed as a dependent? No. Enter the amount from line 1 on line 4. Skip line 3. Yes. Go to line 3 3. Is your earned income* more than $750? Yes. Add $350 to your earned income. Enter the total No. Enter $1,100 .............................. 4. If you can be claimed as a dependent, enter the smaller of lines 1 or 3. If born after January 1, 1957, and not blind, skip to line 6. Otherwise, go to line 5 .............................................. 5. If born before January 2, 1957, or blind, multiply the total number of boxes checked on Form 43, lines 32a and 32b by $1,350 ($1,700 if single or head of household) ............................................. 6. Enter the cash charitable contributions from federal Form 1040, line 12b or federal Schedule A, line 11. Don’t enter more than $300 if filing as single, head of household, married filing separately, or qualifying widow(er) or $600 if married filing jointly ............................... 7. Add lines 4 through 6. Enter the total here and on Form 43, line 36 .................. *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income. See Gross Income in General Information. Generally, your earned income is the total of the amounts you reported on federal Form 1040 or 1040-SR. Line 38 Idaho Percentage Divide the amount from line 31, Column B, by the amount from line 31, Column A. Round to four digits to the right of the decimal point. For example .66666 is rounded to .6667 and is entered as 66.67%. The percentage can’t exceed 100% or be less than zero. Line 40 Qualified Business Income Deduction Enter the Qualified Business Deduction claimed on the federal return multiplied by the Idaho percentage on line 38. Line 42 Tax Enter the tax on this line. If line 41 is less than $100,000, use the tax tables beginning on page 53. If line 41 is $100,000 or more, use the tax rate schedules on page 64. Be sure you use the correct column in the tax table or the correct schedule for your filing status. See the example at the beginning of the tax table. If you don’t meet the filing requirement (see page 2) and are filing only to receive a refund of withheld taxes, write “NRF” (Not Required to File) on this line. Credits Line 43 Income Tax Paid to Other States Nonresidents don’t qualify for this credit. Part-year resident: When both Idaho and another state tax the same income while you’re an Idaho resident, you may qualify for a credit for tax paid to the other state. Use Form 39NR, Part C, to compute the credit. You must include a copy of the

EIN00046 11-15-2021 Page 21 of 64 Form 43 — Instructions 2021 (continued) other state’s income tax return and Form 39NR. If the credit applies to more than one state, use a separate Form 39NR for each state. Idaho resident on active military duty: Use Form 39NR, Part D to compute the credit. Certain part-year residents may qualify for a credit for tax paid to another state by a pass-through entity. If a pass-through entity paid a tax to another state, it should report that information to you. Line 44 Total Credits for Charitable Contributions and Live Organ Donations You may qualify for a credit if you donated a qualified organ that’s transplanted into another individual, or if you made a contribution to: • A qualified Idaho educational entity • Center for independent living • Youth or rehabilitation facility or its foundation, or • A nonprofit substance abuse center licensed by the Idaho Department of Health and Welfare Complete Form 39NR, Part E and see page 51 for specific instructions. Enter the total allowed credit from Form 39NR, Part E, line 4 and include Form 39NR with your return. Line 46 Idaho Child Tax Credit Nonresidents don’t qualify for this credit. To qualify for the Idaho Child Tax Credit, the child must: • Be your qualifying child, and • Be age 16 or under as of December 31, 2021 If you don’t have a qualifying child, you can’t claim the credit. For divorced parents or parents who don’t live together, the custodial parent claims the qualifying child. The noncustodial parent may claim the child if: • A court has awarded the right to claim the child for tax purposes to the noncustodial parent, or • The custodial parent signs a written declaration that the noncustodial parent can claim the child for the child tax credit The noncustodial parent must include a copy of the court order or the written declaration with their income tax return. Idaho part-year residents qualify for the Idaho child tax credit for the part of the year they were an Idaho resident. Compute the prorated credit using the following worksheet. Note: This credit is limited to your tax liability after any credit for tax paid to other states, grocery credit, and credits from Forms 39NR and 44. See Line 63 Grocery Credit for more limitations to part-year resident grocery credit. Worksheet 1. Enter the number of months you lived in Idaho (more than 15 days is treated as a full month) .................................................. 2. Multiply line 1 by $17.08 ............................ 3. Multiply line 2 by the number of your qualifying children* .................................... 4. Enter the amount from Form 43, line 42 ... 5. Enter the amount from Form 43, line 43 ... 6. Part-year residents: Enter the amount from Form 43, line 63. (See line 63 instructions for calculating the Grocery Credit.) ............ 7. Enter the amount from Form 43, line 44 ... 8. Enter the amount from Form 43, line 45 ... 9. Line 4 minus lines 5 through 8. If less than zero, enter zero ......................................... 10.Enter the lesser of lines 3 or 9 here and on Form 43, line 46 ........................................ *See federal Form 1040 instructions for more information on qualifying children. Other Taxes Line 48 Fuels Tax Due If you buy gasoline, aircraft fuel, or special fuels (diesel, propane, or natural gas) without paying the fuels tax and later use this fuel in licensed vehicles or aircraft, you owe fuels tax. Add the amounts on Form 75, Section IV, lines 3 and 4, and enter the total. Include Form 75. Line 49 Sales/Use Tax Due If you made purchases during the year without paying sales tax, you must pay use tax on these purchases. If you purchased an item from an out-of-state seller (including internet, catalog, radio, and TV purchases) and the seller didn’t collect sales tax on that purchase, you must pay use tax directly to the Tax Commission. Multiply the total amount of purchases by 6% (.06). If you computed use tax on Form 75, add it to the use tax on other purchases and enter the total here. If you have an Idaho sales or use tax account, don’t report your sales or use tax on this line, but continue to report the tax on these purchases on your sales and use tax returns.

EIN00046 11-15-2021 Page 22 of 64 Form 43 — Instructions 2021 (continued) Line 50 Total Tax from Recapture of Income Tax Credits If you’ve claimed Idaho tax credits that no longer qualify, you must compute the tax credit recapture. Enter the total tax from recapture of income tax credits from Form 44, Part II, line 6. Include Form 44. Line 51 Tax from Recapture of Qualified Investment Exemption (QIE) If you’ve claimed Idaho exemption of property taxes from property that no longer qualifies, you must compute the recapture of the QIE. Include Form 49ER. Line 52 Permanent Building Fund (PBF) Tax You must pay the $10 PBF tax if you’re required to file an Idaho income tax return. See Who Must File on page 2. You aren’t required to pay the $10 PBF tax if: • Your gross income was less than the amount specified for your filing status. Draw a line through the $10 and enter “NRF” (Not Required to File) • You were receiving Idaho public assistance payments at the end of the tax year. Check the box on this line and draw a line through the $10. Food stamps and WIC payments don’t qualify as Idaho public assistance • You (or your spouse) are legally blind at the end of the tax year. Draw a line through the $10 Donations The donations on lines 54 through 61 are voluntary and will either reduce your refund or increase the tax due. Once you make the donation, it can’t be changed. These donations may be itemized as charitable contribution deductions on your 2022 income tax return. If you have questions about your donations, contact the agencies listed. If you’re filing an amended return, your donations can’t be less than the amounts on the original return. Line 54 Idaho Nongame Wildlife Fund Contributions are used to ensure the conservation and management of nongame wildlife, rare plants, and their habitats in Idaho, to promote greater awareness of and appreciation for species that aren’t hunted, fished, or trapped, and to increase opportunities to view and enjoy “watchable” wildlife. For more information visit the Department of Fish and Game website at idfg.idaho.gov/wildlife/ funding or call (208) 334-2920. Line 55 Idaho Children’s Trust Fund/Prevent Child Abuse Idaho Contributions are used to protect our children, Idaho’s single greatest resource. The Children’s Trust supports work in communities throughout Idaho to prevent child abuse and neglect before it ever occurs. For more information visit the Idaho Children’s Trust Fund/Prevent Child Abuse Idaho website at idahochildrenstrustfund.org or call (208) 386-9317. Line 56 Special Olympics Idaho Contributions provide support for year-round sports training and competition for children and adults with developmental disabilities in Idaho. For more information visit the Special Olympics Idaho website at specialolympicsidaho.org or call (208) 323-0482. Line 57 Idaho Guard and Reserve Family Support Fund Contributions are used to assist military reservists and their families in order to promote the overall readiness for them to support our state and federal missions. For more information visit the Idaho Guard and Reserve Family Support Fund, Inc. website at igrfamilysupportfund.org or call (208) 801-4225. Line 58 American Red Cross of Idaho Fund Contributions prevent and alleviate human suffering in the face of emergencies. For more information visit the American Red Cross website at redcross.org/local/idaho or call (800) 733-2767. Line 59 Veterans Support Fund Contributions fund programs that support Idaho veterans. For more information visit the Idaho Division of Veterans Services website at veterans. idaho.gov/publications/idaho-veterans-support- fund or call (208) 780-1300. Line 60 Idaho Food Bank Fund Contributions assist Idaho hunger relief organizations in meeting the demand for emergency food for hungry Idaho families, children, and senior citizens. For more information visit the Idaho Food Bank Fund website at www.idahofoodbankfund.org or call (208) 336-9643. Line 61 Opportunity Scholarship Program Contributions help provide need-based scholarship funds to Idaho high school graduates who attend approved higher education institutions within Idaho.

EIN00046 11-15-2021 Page 23 of 64 Form 43 — Instructions 2021 (continued) For more information visit the Idaho Opportunity Scholarship Program website at boardofed.idaho.gov/ scholarships/Idaho-opportunity-scholarship. Payments and Other Credits Line 63 Grocery Credit Nonresidents don’t qualify for this credit. You can’t claim this credit if someone else, such as a parent, can claim you as a dependent. If you’re a part-year resident, you’re eligible for a prorated credit based on the number of months you were domiciled in Idaho during the tax year. For this purpose, more than 15 days of a month is treated as a full month. The credit allowed for part-year residents can’t be more than the amount on line 42 less line 43. Grocery credit isn’t refunded to part-year residents. The credit is $100 each for you, your spouse, and dependents. You can claim an additional $20 if you’re age 65 or older on December 31, 2021, and are an Idaho resident. Also, if your spouse is age 65 or older and is an Idaho resident, you can claim an additional $20. An individual doesn’t qualify for the credit for any month or part of a month for which that person: • Received assistance from the federal food stamp program • Was incarcerated, or • Lived illegally in the United States Members of the Armed Forces A member of the United States Armed Forces who’s domiciled in Idaho is allowed the credit. If you live in Idaho but are a nonresident under the Servicemembers Civil Relief Act, you aren’t allowed the grocery credit. A spouse or dependent of a nonresident military person stationed in Idaho may be an Idaho resident or part-year resident. The domicile of a dependent child is the same as that of the nonmilitary spouse. Complete the worksheet and enter the total computed grocery credit on line 63. See the following instructions to donate your credit. If you aren’t donating your credit, enter the computed amount in the column for line 63. Grocery Credit Worksheet Yourself: 1. Number of qualified months ........................ 2. If 65 or older, multiply line 1 by $10 If under 65, multiply line 1 by $8.33 ............ Spouse (if joint return): 3. Number of qualified months ........................ 4. If 65 or older, multiply line 3 by $10 If under 65, multiply line 3 by $8.33 ............ Resident dependents claimed on line 6: 5. Enter $100 for each dependent who qualifies for the entire year. If a dependent qualifies for only part of the year, compute as follows:  Number of qualified months _____ x $8.33 Number of qualified months _____ x $8.33 Number of qualified months _____ x $8.33 Number of qualified months _____ x $8.33 (If you have more than four dependents, use additional paper to compute.) Total credit allowed: 6. Add amounts on lines 2, 4, and 5 ................ 7. Enter tax. Line 42 less line 43 ..................... 8. Enter the smaller of line 6 or line 7 here and on line 63 ............................................... Donating Your Grocery Credit You can donate your entire grocery credit to the Cooperative Welfare Fund. To donate, check the box on line 63 and enter zero (0) in the column for line 63. Once you make the donation, it can’t be changed on an amended return. Line 64 Maintaining a Home for a Family Member Age 65 or Older or a Family Member with a Developmental Disability Part-year residents and nonresidents don’t qualify for this credit. You can claim a tax credit of $100 per person (up to $300) if you maintained a household for immediate family members: • Age 65 or older (not including yourself or spouse), or • With a developmental disability (including yourself and spouse), and • Didn’t claim a deduction of $1,000 per person on Form 39NR, Part B, line 11

EIN00046 11-15-2021 Page 24 of 64 Form 43 — Instructions 2021 (continued) If the home was maintained for the family member for less than a full year, the tax credit is allowed at the rate of $8.33 per month per person. You can claim this credit even if your gross income is less than the filing requirement. Line 65 Fuels Tax Refund If you buy special fuels (diesel, propane, or natural gas) with Idaho tax included and use this fuel for heating or in off-highway equipment, you may be eligible for a refund of the Idaho special fuels tax you paid. Enter the amount from Form 75, Section IV, line 2. Include Form 75. Heating fuel generally is purchased without paying the tax. If you buy gasoline and use it in unlicensed equipment or auxiliary engines, you may be eligible for a refund of the Idaho gasoline tax you paid. Enter the amount from Form 75, Section IV, line 1. Include Form 75. Line 66 Idaho Income Tax Withheld Enter the total amount of Idaho income tax withheld. Include legible state copies of Form W-2s, 1099s, and other information forms that show Idaho withholding. Don’t claim credit for tax withheld for other states or federal tax withheld. Don’t include Form W-2s from other tax years or write on or change the amounts on your Form W-2s. Line 67 Form 51 Payments Enter the total payments you made with Form 51s on or before the due date. Include the amount of overpayment applied from your 2020 return. Line 68 Paid by Entity/Withheld/Affected Business Entity (ABE) • Enter on the paid by entity line any amount reported on Form ID K-1, Part V, line 38 • Enter on the withheld line the amount of withholding reported on Form ID K-1, Part V, line 39 • Enter the amount of tax paid by the ABE reported on Form ID K-1, Part V, line 40 • Include a copy of Form ID K-1s with your income tax return Line 69 Tax Reimbursement Incentive Credit. Enter the total credit allowed from the Idaho Reimbursement Incentive Certificate. Include a copy of the certificate with the return. Claim of Right Credit. If you claimed a deduction or credit on your federal return for claim of right, complete Idaho Worksheet CR to determine which option benefits you most on your Idaho return. See Claim of Right Worksheets at tax.idaho.gov. Tax Due or Refund Line 72 Penalty and Interest Idaho law provides penalties for not filing tax returns by the due date, not paying tax due on time, and not prepaying enough on extension returns. For more information or to calculate a penalty, see our Penalties and Interest page at tax.idaho.gov/penalties. Interest. We charge interest on the amount of tax due, line 71, from the original due date until paid. The rate for 2022 is 3%. Idaho Medical Savings Account. If you make an Idaho medical savings account withdrawal that’s taxable and you’re under age 59 1/2, the withdrawal is subject to penalty. The penalty is 10% of the amount withdrawn. Check the box and enter the amount here. Line 73 Total Due Enter the amount you owe. If your payment includes amounts for penalty and interest, include those amounts in the figure you enter on this line. Don’t send cash. Payments of less than $1 aren’t required. We charge a $20 fee on all returned checks. Electronic payments. There’s no fee to pay by ACH Debit. Our third-party provider charges a convenience fee when you pay by credit card or e-check. We accept American Express®, Discover®, MasterCard®, and Visa®. For more information, visit our E-Pay page at tax.idaho.gov/epay. Check payments. Make your check or money order payable to the Idaho State Tax Commission. Be sure to write your Social Security number on it, and include it with your return. Don’t staple your check to your return or send a check stub. Line 75 Refund Enter the amount of your overpayment from line 74 that you want refunded to you. Refunds of less than $1 won’t be issued. You have three years from the due date of the return (not including extensions) to claim a refund. Refunds will be reduced by unpaid Idaho tax liabilities and can be applied to unpaid liabilities owed to other agencies.

EIN00046 11-15-2021 Page 25 of 64 Form 43 — Instructions 2021 (continued) The agency or party seizing the refund must send you notice of the action. Questions about a refund seizure should be directed to the agency or party that initiated the claim for seizure. Line 76 Estimated Tax If you’re filing an original return, subtract line 75 from line 74. The amount you enter will be applied to your 2022 tax and won’t be refunded. Line 77 Direct Deposit Complete line 77 if you want us to deposit your refund directly into your bank or Idaho 529 College Savings (IDeal) account instead of mailing you a check. If your refund is being forwarded from a United States financial institution to a financial institution or financial agency located outside of the United States, check the box on line 77. If after filing your Idaho income tax return you become aware that your electronic refund payment will be electronically deposited in a financial institution or financial agency located outside of the United States, please notify us at: Idaho State Tax Commission PO Box 56 Boise ID 83756-0056 Contact your bank to make sure your deposit will be accepted and that you have the correct routing and account numbers. Enter your nine-digit routing number. The routing number must begin with 01 through 12 or 21 through 32 for bank accounts. For all IDeal accounts, the routing number is 011001234. Enter the account number you want your refund deposited into. The account number can be up to 17 characters (both numbers and letters). For IDeal accounts, the account number will be 541 plus the 11-digit IDeal account number. Don’t include hyphens, spaces, or special symbols. Enter the number left to right and leave any unused boxes blank. Check the appropriate box for account type. Check either checking or savings, but not both. For IDeal accounts, check the box for checking. The check example above indicates where the proper banking information is located. To locate your IDeal account number, log into your account at www.idsaves.org or call (866) 433-2533 for assistance. You’re responsible for the accuracy of this information. If your financial institution rejects your request for direct deposit, you’ll receive a check by mail instead. Note: An IDeal account has a maximum balance limit of up to $350,000 for each beneficiary. Amended Return Only Complete lines 78 through 81 only if you’re filing this return as an amended return. Line 78 Total Due or Overpaid If the total due shown on line 73 is greater than zero, enter it here as a positive amount. If line 73 is zero, enter the amount of overpayment that’s shown on line 74 here as a negative amount. Line 79 Refund from Original Return Plus Additional Refunds Enter the total refund amount from previous returns for this tax year here as a positive amount. Line 80 Tax Paid with Original Return Plus Additional Tax Paid Enter the total due paid from previous returns for this tax year here as a positive amount. Don’t include penalty, interest, Form 51 estimated payments, withholding, or unpaid tax. Line 81 Amended Tax Due or Refund Add lines 78 and 79 then subtract line 80. A positive amount is your amended tax due. A negative amount is your amended refund. Tax Preparer Contact Box This box applies only if you paid a tax preparer to complete your return. If you check the box, you’re authorizing the Tax Commission to discuss your return with the paid preparer identified on the return.

EIN00046 11-15-2021 Page 26 of 64 Form 43 — Instructions 2021 (continued) You’re also authorizing the paid preparer to: • Give the Tax Commission any information that’s missing from your return, and • Call the Tax Commission for information about the processing of your return or the status of your refund or payments You’re not authorizing the paid preparer to receive any refund check, bind you to anything including any additional tax liability, or otherwise represent you before the Tax Commission. This authorization is valid for up to 180 days from the date the Tax Commission receives the return. If you want the Tax Commission to contact you rather than your preparer, leave the box blank. Signatures Who must sign the return? • You • Your spouse (if filing a joint return) • A paid preparer (if used). Include preparer’s name, address, and identification number • An authorized person signing for a deceased individual or an individual unable to sign. Include the authorized person’s relationship to the taxpayer. Write “FILING AS SURVIVING SPOUSE” or “unable to sign” in the signature space • If a taxpayer signs with an “X,” this mark must be witnessed • Not signing the return will delay processing

EIN00046 11-15-2021 Page 27 of 64 Form 39R — Instructions Resident Supplemental Schedule 2021 Complete Form 39R if you’re filing a Form 40. If you’re filing a Form 43, complete Form 39NR. Part A — Additions Line 1 Federal Net Operating Loss (NOL) Deduction Generally the allowable federal NOL carryover isn’t the same amount allowed on the Idaho return. Enter any NOL carryover included on your federal return. You’ll claim the allowable Idaho NOL carryover as a subtraction on Part B, line 1. Line 2 Capital Loss Carryover If you claimed a capital loss or carryover from activities not taxable by Idaho or before you became an Idaho resident, enter the amount used in calculating your net capital gain or loss reported on your federal Schedule D. Use the worksheet below to calculate your Idaho capital gain (loss) and capital loss carryover. Tax Year Idaho Capital Gain or Loss Adjustment Worksheet Schedule D Don’t complete this worksheet if all of your Idaho gains (losses) are the same as your federal gains (losses). List the Form 1099-B transactions reported on federal Schedule D, Part I lines 1a through 3 and Part II, lines 8a through 10 that you sold after you became an Idaho resident. If you don’t have any Form 1099-B transactions for the current tax year, go to line 2. (a) Description of property Example: 100 shares of “XYZ” Co. (b) Date acquired (mm/dd/yyyy) (c) Date sold (mm/dd/yyyy) (d) Sales price (e) Cost or other basis (f) Gain or (loss) If you have additional transactions, list on a Supplemental Schedule and enter the total gain or (loss) in column (f). 1. Total gain/(loss) ...................................................................................................................... 1 2. Enter the total gain/(loss) amounts that are Idaho-source on the following lines: a. Schedule D, Line 4 b. Schedule D, Line 5 c. Schedule D, Line 11 d. Schedule D, Line 12 Combine the amounts from a, b, c, and d. Enter the total amount ........................................... 2 3. Enter the total capital gain distributions (federal Form 1099-DIV, box 2a) you received as an Idaho resident ........................................................................................... 3 4. Idaho capital loss carryover from prior year, if any .................................................................. 4 5. Tax year ________. Total Idaho gain (loss). Combine lines 1, 2, 3, and 4. If a (loss), go to line 6. If a gain, go to line 7 ............................................................................ 5 6. Enter the smaller loss of: (a) the (loss) on line 5; or (b) ($3,000) for married, qualifying widow(er) or head of household. ($1,500) if single or married filing separately ............................................................... 6 7. Enter the Idaho gain from line 5 or (loss) from line 6 ............................................................... 7 8. Enter the (loss - if any) from federal Form 1040 or 1040-SR, line 7. If no loss is reported, enter zero .............................................................................................. 8 9. Subtract line 8 from line 7. Enter the difference here and on Form 39R, Part A, line 2 ........... 9

EIN00046 11-15-2021 Page 28 of 64 Form 39R — Instructions 2021 (continued) Idaho Capital Loss Carryover Worksheet Tax Year If the line 5 loss from the Idaho Capital Gain or Loss Adjustment Worksheet is more than ($3,000) or ($1,500 for MFS and Single), subtract line 6 from line 5. This is your Idaho capital loss carryover ................ Keep these worksheets for your records. Example: For the current tax year you reported capital loss carryovers totaling $40,000 that were incurred before moving to Idaho. These are used to offset $26,000 of Idaho capital gains earned in the current year, resulting in a capital loss of $3,000 allowed on the federal return. For the current tax year, you must add back $29,000 on line 2 ($26,000 gain offset plus $3,000 loss allowed). The remainder of the $11,000 loss carryover must be added back in future years to the extent allowed as a loss and used to offset gain. Line 3 Non-Idaho State and Local Bond Interest and Dividends Enter the amount of interest and dividends, less the related expenses, you received from municipal bonds of other state governments, including their counties or cities or from obligations of any foreign country. This income isn’t reported on your federal return. This includes your distributive share of interest and dividends not taxable under the IRC from Form ID K-1, Part IV, Column B, line 21. Don’t include the interest income from Idaho municipal securities reported on Form ID K-1, Part IV, Column B, line 24. Line 4 Idaho College Savings Account Withdrawal If you made a nonqualified withdrawal from an Idaho college savings account, enter the amount withdrawn less any amounts reported on your federal Form 1040 or 1040-SR. Include withdrawals from Idaho college savings programs that were transferred to a qualified program operated by another state or a qualified Achieving a Better Life Experience (ABLE) program. The amount added back is limited to your contributions deducted in the year of transfer and the previous tax year. Line 5 Bonus Depreciation If you claimed bonus depreciation for federal purposes for property acquired before 2008 or after 2009: • Complete a separate federal Form 4562 or detailed computation for Idaho depreciation purposes as if the special depreciation allowance hadn’t been claimed • Compute the Idaho adjusted basis and any gains or losses from the sale or exchange of the property using the Idaho depreciation amounts • If the federal depreciation (including gains and losses) is more than the Idaho depreciation (including Idaho gains and losses), include the difference on this line; otherwise, enter the difference on Part B, line 21 Include on this line your distributive share of bonus depreciation from Form ID K-1, Part IV, Column B, line 22. Don’t enter any amounts for property acquired during 2008 and 2009. If you have a federal passive loss limitation and claimed bonus depreciation in the current tax year: • Compute the Idaho bonus depreciation addback • Add it to the federal passive loss carryover on the federal return • If the result is positive, include the amount on this line • If the result is negative, no Idaho bonus depreciation addback is needed • Complete a separate federal Form 8582 computing the Idaho passive loss carryover to subsequent years Line 6 Other Additions Retirement Plan Lump-sum Distributions Enter the taxable amount of a lump-sum distribution from a retirement plan reported on federal Form 4972. The amount taxable by Idaho includes the ordinary income portion and the amount eligible for the federal capital gain election. Partner and Shareholder Additions Include on this line the state, municipal, and local income tax additions from Form ID K-1, Part IV, Column B, line 20 and the other additions from Form ID K-1, Part IV, Column B, line 23. Idaho Medical Savings Account Withdrawals If you withdraw funds from an Idaho medical savings account and don’t use the funds to

EIN00046 11-15-2021 Page 29 of 64 Form 39R — Instructions 2021 (continued) pay eligible medical expenses, Idaho taxes the withdrawal. Report this amount as an other addition. Eligible medical expenses include medical care, vision care, dental care, medical insurance premiums, and long-term care expenses. If you make a taxable withdrawal and you’re under age 59 1/2, penalty applies to the withdrawal. The penalty is 10% of the amount withdrawn. Report the penalty on Form 40, line 52, and check the box for an unqualified withdrawal. First-time Home Buyer Savings Account Withdrawals If you withdraw funds from an Idaho first-time home buyer savings account and don’t use the funds to pay eligible home costs, Idaho taxes the withdrawal. Report this amount as an other addition. Eligible home costs include: • Down payment for the purchase of an Idaho home • Costs, fees, taxes, or payments for the purchase of an Idaho home Non-Idaho Passive Losses If you claimed a passive loss that was incurred from activities not taxable by Idaho or before you became an Idaho resident, enter the amount reported on your federal return. Emergency Rental Assistance Include on this line any amounts excluded from taxable income for funds received according to the emergency rental assistance program established under Public Law 116-260 for COVID relief. Part B — Subtractions Line 1 Idaho Net Operating Loss (NOL) Carryover and Carryback Enter the Idaho NOL carryover. Include Form 56 or a schedule showing the application of the loss. If this is an amended return to claim an NOL carryback, enter the amount of the NOL carryback. Include Form 56 or a schedule showing the application of the loss. Enter the total of the NOL carryover and carryback amounts. Line 2 State Income Tax Refund If you itemized your deductions on federal Form 1040, enter the amount of all state income tax refunds and state tax rebates included in income on federal Schedule 1, line 1. Line 3 Interest from U.S. Government Obligations Idaho doesn’t tax interest income you received from U.S. government obligations. Deduct any U.S. government interest included in federal adjusted gross income, Form 40, line 7. Examples of U.S. government obligations include: • Banks for Cooperatives • Federal Farm Credit Banks • Federal Financing Bank • Federal Homeowners Loan Bank • Federal Intermediate Credit Bank • Federal Land Bank • Guam • Puerto Rico • Student Loan Marketing Association • Tennessee Valley Authority Bonds • Territory of Alaska • Territory of Hawaii • Territory of Samoa • U.S. Series EE and HH Bonds • U.S. Treasury Bills and Notes • Virgin Islands Idaho taxes interest income received from the Federal National Mortgage Association (FNMA) and the Government National Mortgage Association (GNMA). If you have interest income from a mutual fund that invests in both nonexempt securities and exempt U.S. government securities, you can deduct the portion of the interest that’s attributable to direct U.S. government obligations. This amount must be identified by the mutual fund to be deductible. This includes your distributive share from Form ID K-1, Part IV, line 25. Line 4 Energy Efficiency Upgrade To qualify for this deduction, your Idaho residence must have existed, been under construction or had a building permit issued on or before January 1, 2002, and must be your primary residence. Energy efficiency upgrade means an energy efficiency improvement to your residence’s envelope or duct system that meets or exceeds the minimum value for the improved component established by the version of the International Energy Conservation Code (IECC) in effect in Idaho during the tax year when the improvement is made. Contact the Idaho Division of Building Safety at dbs.idaho.gov for more information.

EIN00046 11-15-2021 Page 30 of 64 Form 39R — Instructions 2021 (continued) Examples of energy efficiency upgrades include: • Insulation that’s added to existing insulation. Insulated siding doesn’t qualify unless the cost of the siding and the insulating material is stated separately. The cost of the insulating material is the only thing that qualifies. • Windows that replace less efficient existing windows. • Storm windows. • Weather stripping and caulking. • Duct sealing and insulation. Duct sealing requires mechanical fastening of joints and mastic sealant. The amount charged for labor to install the energy efficiency upgrades also is deductible. Line 5 Alternative Energy Device Deduction If you install an alternative energy device in your Idaho residence, you can deduct a portion of the amount actually paid or accrued (billed but not paid). In the year the device is placed in service, you can deduct 40% of the cost to construct, reconstruct, remodel, install, or acquire the device, but not more than $5,000. In the next three years after installation, you can deduct 20% of these costs per year, but not more than $5,000 in any year. Qualifying devices include: • A system using solar radiation, wind, or geothermal resource primarily to provide heating or cooling or produce electrical power or any combination thereof • A fluid-to-air heat pump operating on a fluid reservoir heated by solar radiation or geothermal resource but not an air-to-air heat pump unless it uses geothermal resources as part of the system • A natural gas or propane heating unit that replaces a noncertified wood stove • An Environmental Protection Agency (EPA)-certified wood stove or pellet stove meeting the most current industry and state standards that replaces a noncertified wood stove A noncertified wood stove is a wood stove that doesn’t meet the most current EPA standards. You must take the noncertified wood stove to a site authorized by the Idaho Division of Environmental Quality (DEQ) within 30 days from the date of purchase of the qualifying device. The DEQ will give you a receipt to verify it received and destroyed the noncertified wood stove. You must install the natural gas or propane heating unit or the EPA-certified wood stove or pellet stove in the same tax year that you surrender the nonqualifying wood stove to the DEQ. Lines 5a – 5d Complete the lines that apply to the year you acquired the device. For example, if your device was acquired in 2018, complete line 5d. Enter the device type and total cost. Multiply the total cost by the appropriate percentage. Line 5e can’t be more than $5,000. Line 6 Child and Dependent Care If you claimed the federal Credit for Child and Dependent Care Expenses, you’re allowed an Idaho deduction for the child care expenses you paid for the care of your dependents. The Idaho deduction is a different amount than the federal credit. Complete this worksheet to determine your Idaho child or dependent care deduction. Refer to federal Form 2441 to determine amounts to enter on lines 1 through 6. Worksheet 1. Enter the amount of qualified expenses you incurred and paid in 2021. Don’t include amounts paid by your employer or excluded from taxable income ........... 2. Enter $3,000 for one child or dependent or $6,000 for more than one child or dependent cared for during the year ...... 3. Enter excluded benefits from Part III of Form 2441 .............................................. 4. Subtract line 3 from line 2. If zero or less, stop. You can’t claim the deduction ................................................ 5. Enter your earned income ...................... 6. If married filing a joint return, enter your spouse’s earned income. All others enter the amount from line 5 .................. 7. Enter the smallest of lines 1, 4, 5, or 6 here and on Form 39R, Part B, line 6 ..... Include federal Form 2441, Child and Dependent Care Expenses, with your return. Line 7 Social Security and Railroad Benefits Idaho doesn’t tax Social Security benefits, benefits paid by the Railroad Retirement Board, or Canadian Social Security benefits (OAS, QPP or CPP) that are taxable on your federal return.

EIN00046 11-15-2021 Page 31 of 64 Form 39R — Instructions 2021 (continued) Exempt payments from the Railroad Retirement Board include: • Retirement, supplemental, and disability annuities • Unemployment and sickness benefits Enter the taxable amount of Social Security benefits from Form SSA-1099 or Social Security equivalent railroad benefits from Form RRB-1099 included on your federal Form 1040 or 1040-SR, line 6b. Don’t enter the amount reported on Form 1040 or 1040-SR, line 6a. Enter the taxable amount of non-Social Security equivalent railroad benefits from Form RRB-1099R included on your federal Form 1040 or 1040-SR, line 5b. Don’t enter the amount reported on Form 1040 or 1040-SR, line 5a. If subtracting benefits from the Railroad Retirement Board, you must include Form RRB-1099 or RRB-1099-R with your return. Disability pension paid by the Federal Railroad Retirement Act may be included as wages on Form 1040 or 1040-SR, line 1 if you’re under the minimum retirement age. Line 8 Retirement Benefits Deduction for Qualified Retirement Benefits You may be able to deduct some of the qualifying retirement benefits and annuities you receive. The Idaho Retirement Benefits Deduction has a two-part qualification. You must qualify for both parts to receive this deduction. Part One – Age, Disability, and Marital/Filing Status The recipients must be at least age 65 or be classified as disabled and be at least age 62. The following individuals are classified as disabled: • An individual recognized as disabled by the Social Security Administration, the Railroad Retirement Board, or the Office of Management and Budget • A veteran of a U.S. war with a service-connected disability rating of 10% or more • A veteran of a U.S. war with a nonservice-connected disability pension • A person who has a physician-certified permanent disability with no expectation of improvement If you’re married, you can’t claim this deduction if you file separately. If you’re an unremarried widow or widower of a pensioner and receive qualifying survivor benefits, you may be eligible to claim the retirement benefit deduction if you meet the age/disability requirements. Part Two – Qualified Retirement Benefits The recipients must meet the requirements in Part One, and their qualified retirement benefits must be one of the following: • Civil Service Employees: Retirement annuities paid by the United States of America Civil Service Retirement System (CSRS), the Foreign Service Retirement and Disability System (FSRDS), or the offset programs of these two systems. To qualify for the deduction, the employee must have established eligibility before 1984. Retirement annuities paid to a retired federal employee under the Federal Employees Retirement System (FERS) don’t qualify for the deduction. If you received a CSA-1099, you can tell if your benefits are paid under the CSRS or FERS by looking at the first digit of the account number shown on your CSA-1099. If the first digit is 7, the benefits are paid out of FERS and don’t qualify. If the first digit is 8, look at your Notice of Annuity Adjustment from the Office of Personnel Management. The notice shows how much of your benefits are paid from CSRS and how much are paid from FERS. Only the portion paid from CSRS qualifies for this deduction. If the first digit is 0, 1, 2, 3, or 4, the benefits are paid out of CSRS. • Idaho Firefighters: Retirement benefits paid by the Public Employee Retirement System of Idaho (PERSI) relating to the Firemen’s Retirement Fund. If you received a 1099R and your account number includes the FRF (Firemen’s Retirement Fund) designation, your benefits may qualify for the deduction. Benefits paid out of the PERSI Base Plan don’t qualify for the deduction. • Police Officers of an Idaho City: Retirement benefits paid from the Policemen’s Retirement Fund that no longer admits new members and, on January 1, 2012, was administered by an Idaho city or PERSI. Also, benefits paid by PERSI relating to Idaho police officer employment not included in the federal Social Security retirement system. For example, benefits paid out of the city police retirement funds for the cities of Coeur d’Alene, Lewiston, and Pocatello may qualify for the deduction.

EIN00046 11-15-2021 Page 32 of 64 Form 39R — Instructions 2021 (continued) Similarly, benefits paid by PERSI relating to the old Idaho Falls Policemen’s Retirement Fund may qualify for the deduction. If you received a 1099R and your account number includes the IFP (Idaho Falls Police) designation, your benefits may qualify for the deduction. Benefits paid out of the PERSI Base Plan don’t qualify for the deduction. • Service Members: Retirement benefits paid by the United States to a retired member of the U.S. military. Disability pension paid by the Federal Railroad Retirement Act may not be included on your Form RRB-1099 or RRB-1099-R, if you’re under the minimum retirement age. Instead it may be included on Form 1040 or 1040-SR, line 1 as wages. Line 8a The maximum amounts that can be deducted for 2021 are: Married filing jointly: • Recipient age 65 or older ....................... $56,664 • Recipient age 62 or older and disabled ... $56,664 Single: • Age 65 or older ...................................... $37,776 • Age 62 or older and disabled .................. $37,776 These amounts must be reduced by retirement benefits received by you and your spouse under the Federal Social Security Act and the Federal Railroad Retirement Act. The amount deducted can’t be more than the amount of qualified benefits included in federal income. Line 8b. Enter the amount of retirement benefits you (and your spouse) received under the Federal Railroad Retirement Act. Include on this line: • The net Social Security equivalent benefit portion from federal Form RRB-1099, Box 5 • The “total gross paid” amount from federal Form RRB-1099-R, Box 7, minus any repayment from Box 8; and • Any railroad retirement disability benefit included as wages on federal Form 1040 or 1040-SR, line 1 Line 8c. Enter the amount of retirement benefits you (and your spouse) received under the Federal Social Security Act, Box 5 of your Form SSA-1099s. If you or your spouse received Canadian Social Security benefits that you included in your federal taxable income, include those amounts received. Line 9 Technological Equipment Donation Enter the lesser of cost or fair market value of technological equipment donated to one or more of the following Idaho educational institutions or libraries located in Idaho: • Public or nonprofit private elementary or secondary school • Public or nonprofit private college or university • Public library or library district Items that qualify for this deduction are limited to computers, computer software, and scientific equipment or apparatus manufactured within five years of the date of donation. The amount deducted can’t reduce Idaho taxable income to less than zero. Any unused deduction can’t be carried to another year. Include your distributive share from the appropriate column of Form ID K-1, Part IV, line 26. The deduction from a pass-through entity can’t be more than the amount of pass-through income minus deductions of the entity making the contribution. Line 10 Idaho Capital Gains Deduction You may be able to deduct 60% of the capital gain net income reported on federal Schedule D from the sale of qualified Idaho property described below. (a) Real property held for at least 12 months, or (b) Tangible personal property used in a revenue-producing enterprise and held for at least 12 months. A revenue-producing enterprise means: • Producing, assembling, fabricating, manufacturing, or processing any agricultural, mineral, or manufactured product • Storing, warehousing, distributing, or selling at wholesale any products of agriculture, mining, or manufacturing • Feeding livestock at a feedlot • Operating laboratories or other facilities for scientific, agricultural, or animal husbandry, or industrial research, development, or testing (c) Cattle and horses held for at least 24 months and other livestock used for breeding held for at least 12 months (d) Timber held for at least 24 months Note: Gains from the sale of stocks and other intangibles don’t qualify. Complete Idaho Form CG to compute your capital gains deduction.

EIN00046 11-15-2021 Page 33 of 64 Form 39R — Instructions 2021 (continued) Line 11 Active Duty Military Pay Earned Outside of Idaho If you’re serving in the United States military on active duty that’s continuous and uninterrupted for 120 days, Idaho doesn’t tax your active duty military wages for service outside of Idaho. The continuous 120 days don’t have to be in the same tax year. Enter your nontaxable military wages. Don’t include military wages earned while stationed in Idaho. Your W-2 doesn’t show this amount separately, and you may have to compute the amount of income earned outside of Idaho. You should see your unit of assignment or use your orders in making the computation. Include a copy of your worksheet. National Guard or Reserve pay, including annual training pay, generally doesn’t qualify as active duty pay unless you’ve been called into full-time duty for 120 days or more. If you’re a commissioned officer of the Public Health Service or of the National Oceanic and Atmospheric Administration militarized by the President of the United States and attached to the armed forces, your active duty military wages earned outside Idaho qualify for this deduction. Enter these wages on this line. Line 12 Adoption Expenses If you adopt a child, you can deduct some of the expenses incurred in the adoption. You can claim legal and medical expenses incurred up to a maximum of $10,000 per adoption. Travel expenses don’t qualify. If you incur expenses in two or more years, deduct the costs in the year paid until you meet the $10,000 limit. The expenses related to an unsuccessful attempt to adopt aren’t deductible. If you claim expenses in a year before such a determination, file an amended return to add back any deduction claimed for the unsuccessful attempt. Line 13 Idaho Medical Savings Account Contributions and Interest You can contribute up to $10,000 ($20,000 if married filing a joint return) to an Idaho medical savings account and deduct the contribution. Deductible contributions don’t include reimbursements that were redeposited into your Idaho medical savings account. Don’t include amounts deducted on federal Form 1040 or 1040-SR. An Idaho medical savings account is generally established with a bank, savings and loan, or credit union. The account is established to pay eligible medical expenses of the account holder and the account holder’s dependents. Include interest earned on the account on line 13 but only if included on Form 40, line 7. Add your qualifying contributions to the interest earned on the account. Enter the name of the financial institution and your account number in the spaces provided. Line 14 Idaho College Savings Program You can deduct up to $6,000 ($12,000 if married filing a joint return) per year in contributions to accounts in the Idaho College Savings Program (IDeal). Contributions to an out-of-state qualified tuition program aren’t eligible for the deduction. Designate the account owner and beneficiary at the time you establish the account. The account owner can make withdrawals for a qualified eligible education expense for the beneficiary as provided in 26 U.S.C. section 529. The person who withdraws the funds must report the amounts withdrawn as income. More information is available at idsaves.org or by calling (866) 433-2533. Line 15 Home for the Aged You can deduct $1,000 for each family member, not including yourself or your spouse, who: • Is age 65 or older • You maintain a household for, and • You provide more than one-half of the family member’s support for the year Developmentally Disabled You can deduct $1,000 for each family member, including yourself and your spouse, who: • Is developmentally disabled • You maintain a household for, and • You provide more than one-half of the family member’s support for the year No more than three deductions of $1,000 are allowed. If you claim this deduction, you can’t claim the $100 credit in Part E. Developmental disability means a chronic disability that: • Is attributable to an impairment such as: ‚ Intellectual disability ‚ Cerebral palsy ‚ Epilepsy ‚ Autism ‚ Other condition found to be closely related to or similar to, one of these impairments, and

EIN00046 11-15-2021 Page 34 of 64 Form 39R — Instructions 2021 (continued) • Results in substantial functional limitation in three or more of the following areas of life activity: ‚ Self-care ‚ Receptive and expressive language ‚ Learning ‚ Mobility ‚ Self-direction ‚ Capacity for independent living ‚ Economic self-sufficiency, and • Reflects the need for a combination and sequence of special, interdisciplinary, or generic care, treatment, or other services which are of lifelong or extended duration and individually planned and coordinated. If you maintain the home for the family member for less than a full year, the deduction is allowed at the rate of $83.33 for each month the home was maintained. A family member is any person who meets the relationship test to be claimed as a dependent on income tax returns. Refer to the federal Form 1040 instructions for more information. Maintaining a household means paying more than one-half of the expenses incurred for the benefit of all the household’s occupants. Social Security benefits aren’t support provided by you but must be included in the computation of total support provided. Some examples of expenses of maintaining a household include: • Property taxes • Mortgage interest • Rent • Utility charges • Upkeep and repairs • Property insurance, and • Food consumed on the premises Line 16 Idaho Lottery Winnings You can deduct Idaho lottery prizes of less than $600 per prize included in federal adjusted gross income on Form 40, line 7. You can’t deduct lottery prizes from other states. Line 17 Income Earned on a Reservation by an American Indian You can deduct all your income from working on the reservation only when all these criteria are met: • You’re enrolled in a federally recognized tribe • You live and work on the reservation • The income is included on Form 40, line 7 of your tax return If you have no other income, you aren’t required to file. Income earned off the reservation can’t be deducted. Income earned on the reservation can’t be deducted if you live off the reservation. Line 18 Health Insurance Premiums Deduct premiums you paid for health insurance for yourself, your spouse, and your dependents if those premiums haven’t already been deducted or excluded from your income. If you claimed a deduction for health insurance premiums on your federal Form 1040 or 1040-SR, Schedule A, use the worksheet on page 35 to calculate the deduction allowed for health insurance premiums. The worksheet follows the priority that itemized deductions first apply to health insurance premiums then to long-term care insurance. Idaho Medical Savings Account If you take money out of your Idaho medical savings account to pay medical insurance premiums, no deduction is allowed. Since the health insurance costs are already deducted or accounted for, they can’t be deducted a second time. Salary Reduction Plans Premiums paid through a cafeteria plan or other salary-reduction arrangement can’t be included in the Idaho deduction for health insurance costs. For example, if your health insurance payments are deducted from your paycheck pretax, they don’t qualify for the deduction. Business Deductions Premiums deducted as a business expense can’t be included in the Idaho deduction for health insurance costs, since these amounts are already deducted. This includes amounts of self-employed health insurance premiums deducted in arriving at federal adjusted gross income. Social Security Medicare A and B No deduction is allowed for the amount paid for employer-required Social Security Medicare A. This is the amount listed as a deduction on almost every federal Form W-2. If you voluntarily enroll in Medicare B or Medicare D or aren’t covered under Social Security and voluntarily enroll in Medicare A, you can deduct the premiums you paid.

EIN00046 11-15-2021 Page 35 of 64 Form 39R — Instructions 2021 (continued) Idaho Standard Deduction If you use the Idaho standard deduction instead of itemizing your deductions for Idaho purposes, you don’t have to reduce your health insurance costs by any amount claimed as a federal itemized deduction. Federal Itemized Deduction Limitations Reduce the amount of medical expenses allowed as a deduction on federal Form 1040 or 1040-SR, Schedule A, by 7.5% of adjusted gross income. Line 19 Long-term Care Insurance You can deduct the amount you paid in premiums for qualified long-term care insurance that isn’t otherwise deducted or accounted for. If you claimed a deduction for long-term care insurance on your federal Form 1040 or 1040-SR, Schedule A, use the following worksheet to calculate the long-term care insurance allowed as a deduction. Qualified long-term care insurance includes any insurance policy that provides coverage for at least 12 consecutive months for yourself, your spouse, or your dependents for one or more necessary diagnostic, preventive, therapeutic, rehabilitative, maintenance, or personal care services provided in a setting other than an acute care unit of a hospital. Group and individual annuities and life insurance policies that directly provide or supplement long-term care insurance qualify. This includes a policy that provides for payment of benefits based on cognitive impairment or loss of functional capacity. Qualified long-term care insurance doesn’t include any insurance policy that’s offered primarily to provide coverage for: • Basic Medicare supplement • Basic hospital expense • Basic medical surgical expense • Hospital confinement indemnity • Major medical expense • Disability income or related asset protection • Accident only • Specified disease or specified accident, or • Limited benefit health Life insurance policies that accelerate death benefits generally don’t qualify. Worksheet The following worksheet shows how the federal limitation affects the amount of health insurance costs deductible for Idaho purposes. If you aren’t itemizing deductions for Idaho, skip lines 1-6 and enter zeros on lines 8, 12, and 13. Health Insurance and Long-term Care Insurance Deduction Limitations 1. Amount claimed for health insurance costs on federal Form 1040 or 1040-SR, Schedule A ............................................. 2. Amount claimed for long-term care insurance on federal Form 1040 or 1040-SR, Schedule A ............................... 3. Additional medical expenses claimed on federal Form 1040 or 1040-SR, Schedule A .............................................. 4. Total medical expenses. Add lines 1, 2, and 3 ................................................... 5. Enter 7.5% of federal adjusted gross income .................................................... 6. Medical expense deduction allowed on federal Form 1040 or 1040-SR, Schedule A. (Line 4 less line 5. If less than zero, enter zero.) ......................................... Health Insurance 7. Enter the total paid for health insurance ..... 8. Portion of health insurance deduction allowed on federal Form 1040 or 1040-SR, Schedule A. Enter the lesser of lines 1 or 6 ............................................... 9. Enter the total health insurance costs deducted elsewhere on the federal return .... 10.Idaho health insurance deduction allowed. Line 7 less lines 8 and 9. Enter this amount on Form 39R, line 18 ............. Long-term Care Insurance 11. Enter the total paid for long-term care insurance ................................................. 12.Medical expense deduction not allocated to health insurance costs. Line 6 less line 1. If less than zero, enter zero ................................................ 13.Portion of long-term care insurance deduction allowed on federal Form 1040 or 1040-SR, Schedule A. Enter the lesser of lines 2 or 12 ......................................... 14.Enter the total long-term care insurance costs deducted elsewhere on the federal return ................................ 15.Long-term care insurance deduction allowed. Line 11 less lines 13 and 14. Enter the amount on Form 39R, line 19 .....

EIN00046 11-15-2021 Page 36 of 64 Form 39R — Instructions 2021 (continued) Line 20 Workers’ Compensation Insurance A self-employed individual can deduct the actual amount paid for workers’ compensation insurance coverage in Idaho, if the cost isn’t deducted elsewhere. Line 21 Bonus Depreciation If you claimed the bonus depreciation for federal purposes for property acquired before 2008 or after 2009: • Complete a separate federal Form 4562 or detailed computation for Idaho depreciation purposes as if the special depreciation allowance hadn’t been claimed • Compute the Idaho adjusted basis and any gains or losses from the sale or exchange of the property using the Idaho depreciation amounts • If the federal depreciation (including gains and losses) is less than the Idaho depreciation (including gains and losses), include the difference on this line; otherwise, enter the difference on Part A, line 5 Include on this line your distributive share of bonus depreciation from Form ID K-1, Part IV, Column B, line 27. Don’t enter any amounts for property acquired during 2008 and 2009. Line 22 First-time Home Buyer Savings Account You can contribute up to $15,000 ($30,000 if married filing a joint return) to a first-time home buyer savings account and deduct the contribution. Deposits into a first-time home buyer savings account can’t exceed $100,000 for the lifetime of the account. A first-time home buyer savings account is established in Idaho with a bank, savings and loan association, credit union, or trust company authorized to act as a fiduciary. The account is established to pay the eligible home costs of the account holder or to reimburse the account holder’s eligible home costs in connection with a qualified home purchase. Include interest earned on the account on line 22 but only if included on Form 40, line 7. Interest earned on the account is tax deferred if the funds are used for a qualified home purchase. Enter the name of the financial institution and your account number in the spaces provided. Check the box to attest that you’re a first-time home buyer. A first-time home buyer means an individual who: • Resides in Idaho • Has filed an Idaho income tax return for the most recent tax year • Doesn’t own, either individually or jointly, a single-family or multi-family residence; and • Has never owned or purchased, either individually or jointly, a single-family residence in any location Line 23 Other Subtractions Identify any other subtraction you’re eligible for, and claim the amount on this line. Include: • Your distributive share of other subtractions from Form ID K-1, Part IV, Column B, line 28 • Charitable contributions not allowed on the federal return because of federal NOL limitations • Interest from Idaho Build America Bonds that was included in federal adjusted gross income, Form 40, line 7 • Any Domestic Production Activities Deduction (DPAD) under Section 199A(g) allocated from an agricultural or horticultural cooperative • Amounts included in taxable income for funds received or loans forgiven according to Public Laws 116-136, 116-139, and 116-142 for COVID relief Don’t include: • Income earned in another state as a subtraction • Foreign taxes as a subtraction, since they’re claimed as part of the Idaho itemized deduction, if allowable • Any interest from non-Idaho Build America Bonds See the instructions for Itemized or Standard Deductions. Part C — Credit for Income Tax Paid to Other States When Idaho and another state tax the same income, you may qualify for a credit for tax paid to the other state. Use this section to compute the credit. Include a complete copy of the other state’s income tax return and Idaho Form 39R with your income tax return. If your S corporation or partnership paid income tax to another state on your behalf, include a copy of Form ID K-1 or the

EIN00046 11-15-2021 Page 37 of 64 Form 39R — Instructions 2021 (continued) schedule you received from the S corporation or partnership that paid the tax. If credit applies to more than one state, use a separate Form 39R for each state. Examples of income that both Idaho and another state may tax 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 Line 1. Enter the tax shown on Form 40, line 20. Line 2. Enter the total portion of federal adjusted gross income derived in the other state, modified to reflect Idaho additions and subtractions. In computing the income derived in the other state, you must reverse any adjustments to federal taxable income allowed by the other state that aren’t applicable to Idaho. Enter your adjusted gross income from the other state restated to a basis comparable to Idaho adjusted income. For example, if the other state taxes interest received from U.S. obligations, deduct this amount from the other state’s adjusted gross income since Idaho doesn’t tax this interest. If your income derived in the other state includes income from an S corporation, partnership, trust, or estate, enter your share of the entity’s taxable income correctly reported to the other state plus any other Idaho adjusted gross income from sources in the other state. Line 3. Enter your Idaho adjusted income from Form 40, line 11, if you reported the double-taxed income on an individual income tax return in the other state. However, if the double-taxed income was reported to the other state and taxed as part of an S corporation or partnership composite or group return, enter your federal adjusted income from Form 40, line 7. Line 4. Divide line 2 by line 3. Round to four digits to the right of the decimal point. For example, .66666 is rounded to .6667 and is entered as 66.67%. The percentage can’t be more than 100%. Line 6. Enter the other state’s tax due from its tax table or rate schedule less its income tax credits. If your income derived in the other state was reported on a composite or group return filed by an S corporation or partnership, enter your proportionate share of the tax paid by the S corporation or partnership minus your proportionate share of the income tax credits. Income tax credits are those credits that relate to income tax. An example of a credit that isn’t an income tax credit is a special fuels or gasoline tax credit or refund. Line 7. Your allowable credit for tax paid to other states is the smaller of lines 5 or 6. Enter this amount on Form 40, line 22. Part D — Credits for Idaho Educational Entity and Idaho Youth and Rehabilitation Facility Contributions, and Live Organ Donation Expenses Line 1 Credit for Idaho Educational Entity Contributions If you donated cash to a qualified educational entity, you can claim a tax credit. Donation of goods or services don’t qualify. The credit is limited to the smallest of: • One-half of the amount donated • 50% of the tax on Form 40, line 21 • $500 ($1,000 on a joint return) • The tax on Form 40, line 21 less the amount on Form 40, line 22 When determining the amount of credit, you should include amounts from Form ID K-1, Part VIII, line 55 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

EIN00046 11-15-2021 Page 38 of 64 Form 39R — Instructions 2021 (continued) • Idaho Commission on Hispanic Affairs • Idaho Commission for the Blind and Visually Impaired • Idaho Council on Developmental Disabilities • Idaho State Independent Living Council • Idaho Council for the Deaf and Hard of Hearing • Idaho STEM Action Center • Medical residency programs or support organizations devoted to training residents in Idaho Line 2 Credit for Idaho Youth and Rehabilitation Facility Contributions You can claim this credit if you donated cash or goods to the following: • Qualified center for independent living • Youth or rehabilitation facility or its foundation, or • Nonprofit substance abuse center licensed by the Idaho Department of Health and Welfare The credit is limited to the smallest of: • One-half of the amount donated • 20% of the tax on Form 40, line 21 • $100 ($200 on a joint return) • The tax on Form 40, line 21 less the amounts on Form 40, line 22 and Form 39R, Part D, line 1 When determining the amount of credit, include amounts from Form ID K-1, Part VIII, line 56 in your calculations. The qualified youth or rehabilitation facilities and their foundations are: • Anchor House, Coeur d’Alene • The Arc, Inc., Boise • The Children’s Home Society of Idaho, Inc., Boise • Children’s Village, Inc., Coeur d’Alene • Dawn Enterprises, Inc., Blackfoot • Development Workshop, Inc., Idaho Falls • Gem Youth Services, Inc., Emmett • 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) Children’s Home, Inc. • Opportunities Unlimited, Inc., Lewiston • Panhandle Special Needs, Inc., Sandpoint • Project P.A.T.C.H., Planned Assistance for Troubled Children • Shepherd’s Home, Inc., McCall • Transitional Employment Services for the Handicapped, Coeur d’Alene • Walker Center, Gooding • Winchester Occupational Workshop, Winchester • Witco Inc., Caldwell • Women’s and Children’s Alliance The following are the qualified centers for independent living: • Disability Action Center Northwest, Moscow and Coeur d’Alene • Living Independence Network Corporation, Boise and Twin Falls • Living Independently for Everyone, Inc., Blackfoot, Idaho Falls, and Pocatello Line 3 Credit for Live Organ Donation Expenses A living taxpayer who donates (or whose dependent donates) a qualified organ that’s transplanted into another individual can claim a credit for expenses related to the donation. The credit can’t be more than the taxpayer’s tax liability and is limited to the smaller of: • The amount of live organ donation expenses paid by the taxpayer during the tax year, or • $5,000 Any unused credit can be carried over for five years. To claim the credit, you must donate one or more of the following organs: • Human bone marrow • Any part of an: ‚ Intestine ‚ Kidney ‚ Liver ‚ Lung ‚ Pancreas Qualified expenses are those incurred by the taxpayer or dependent for travel, lodging, or lost wages and aren’t reimbursed to the taxpayer. The expenses must be directly related to the live organ donation by the taxpayer or a dependent of the taxpayer.

EIN00046 11-15-2021 Page 39 of 64 Form 39R — Instructions 2021 (continued) Part E — Maintaining a Home for a Family Member Age 65 or Older or a Family Member with a Developmental Disability If you didn’t claim the $1,000 deduction on Part B, line 15, you can claim a $100 credit for each family member, not including yourself or your spouse who: • Is age 65 or older • You maintain a household for, and • You provide more than one-half of the family member’s support for the year If the home was maintained for the family member less than a full year, the credit is allowed at the rate of $8.33 for each month the home was maintained. You can claim this credit if your gross income is less than the filing requirement. File Form 40 and include Form 39R. Only residents, including Idaho residents on active military duty outside Idaho, can claim this credit. Lines 1 and 2. Answer the two questions. If you answer yes to either question, you qualify. Line 3. Enter the family member’s name, Social Security number, relationship, and date of birth for whom you maintain a home and provide more than one-half of their support. If the claim is for a family member with a developmental disability, check the box. Line 4. Enter the total on Form 40, line 44.

EIN00046 11-15-2021 Page 40 of 64 Form 39NR — Instructions Part-year Resident and Nonresident Supplemental Schedule 2021 Complete Form 39NR if you’re filing a Form 43. If you’re filing a Form 40, complete Form 39R. Part A — Additions Line 1 Non-Idaho State and Local Bond Interest and Dividends Column A: Enter the amount of interest and dividends, less the related expenses, you received from municipal bonds of other state governments, including their counties or cities, or from obligations of any foreign country. This income isn’t taxed on your federal return. Include any amount passed through to you from Form ID K-1, Part IV, Column A, line 21. Column B: Enter the amount in Column A earned while an Idaho resident or part-year resident. This includes your apportioned share passed through from S corporations, partnerships, trusts, and estates from Form ID K-1, Part IV, Column B, line 21. If you’re required to file an Idaho return, you must report any amounts allocated or apportioned to Idaho. Line 2 Idaho College Savings Account Withdrawal Column A: If you made a nonqualified withdrawal from an Idaho college savings account, enter the amount withdrawn minus any amounts reported on your federal Form 1040 or 1040-SR. Include withdrawals from Idaho college savings programs that are transferred to a qualified program operated by another state or a qualified Achieving a Better Life Experience (ABLE) program. The amount added back is limited to your contributions deducted in the year of transfer and the previous tax year. Column B: If you made a nonqualified withdrawal from an Idaho college savings account, enter the total amount withdrawn. Line 3 Bonus Depreciation If you claimed bonus depreciation for federal purposes for property acquired before 2008 or after 2009: • Complete a separate federal Form 4562 or detailed computation for Idaho depreciation purposes as if the special depreciation allowance hadn’t been claimed • Compute the Idaho adjusted basis and any gains or losses from the sale or exchange of the property using the Idaho depreciation amounts • If the federal depreciation (including gains and losses) is more than the Idaho depreciation (including Idaho gains and losses), include the difference on this line; otherwise, enter the difference on Part B, line 24 Include on this line your distributive share of bonus depreciation from Form ID K-1, Part IV, line 22. Don’t enter any amounts for property acquired during 2008 and 2009. Column A: If the federal depreciation is more than the depreciation calculated without the bonus depreciation, include the difference on this line. If you’re a shareholder of an S corporation or a partner in a partnership that has Idaho source income, include your distributive share of bonus depreciation from Form ID K-1, Part IV, Column A, line 22. Column B: If the federal depreciation is more than the depreciation calculated without the bonus depreciation, include the difference on this line. Enter on this line your apportioned share of bonus depreciation from Form ID-K-1, Part IV, Column B, line 22. The amount must be included as part of Form 43, line 27, Idaho Adjusted Gross Income. If you have a federal passive loss limitation and claimed bonus depreciation in the current tax year: • Compute the Idaho bonus depreciation addback • Add it to the federal passive loss carryover on the federal return • If the result is positive, include the amount on this line • If the result is negative, no Idaho bonus depreciation addback is needed • Complete and include a separate federal Form 8582 computing the Idaho passive loss carryover to subsequent years

EIN00046 11-15-2021 Page 41 of 64 Form 39NR — Instructions 2021 (continued) Line 4 Other Additions Complete this worksheet using the instructions below to determine your other additions. Column A Column B 1. Federal net operating loss ................................... 2. Capital loss carryforward .... 3. Retirement plan lump-sum distributions ....................... 4. Partner and shareholder Idaho additions .................. 5. Idaho medical savings account withdrawals .......... 6. Non-Idaho passive losses incurred before taxpayer was an Idaho resident ...... 7. First-time home buyer savings account withdrawals ...................... 8. Total. Add lines 1 through 7. Enter these amounts in the appropriate columns on line 4 of Form 39NR ................. Federal Net Operating Loss (NOL) Column A: Enter the NOL carryforward or carryback included on your federal return. The federal NOL carryforward or carryback isn’t the same as Idaho’s. The Idaho NOL is reported on Part B, line 1. Column B: Make no entry in Column B. Capital Loss Carryforward Column A: Enter any capital losses included on federal Form 1040 or 1040-SR, line 7 that were incurred in another state or capital losses from activities not taxable by Idaho. See the Capital Gain or Loss Adjustment Worksheet on page 27 to compute your Idaho capital gain (loss) and required addition if necessary. Column B: Make no entry in Column B. Retirement Plan Lump-sum Distributions Column A: Enter the taxable amount of a lump-sum distribution from a retirement plan reported on federal Form 4972. The amount taxable by Idaho includes the ordinary income portion and the amount eligible for the federal capital gain election. Column B: Enter any amount in Column A received while an Idaho resident. Partner and Shareholder Idaho Additions Column A: Include the amount of the state, municipal, and local income tax additions from Form ID K-1, Part IV, Column B, line 20, and the other additions from Form ID K-1, Part IV, Column B, line 23. Column B: Include your apportioned share of the state, municipal, and local income tax additions from Form ID K-1, Part IV, Column B, line 20, and the other additions from Form ID K-1, Part IV, Column B, line 23. Idaho Medical Savings Account Withdrawals Columns A and B: If you withdraw funds from an Idaho medical savings account and don’t use the funds to pay eligible medical expenses, Idaho taxes the withdrawal. Report this amount as an other addition. Eligible medical expenses include: • Medical care • Vision care • Dental care • Medical insurance premiums and long-term care expenses If you make a taxable withdrawal and you’re under age 59 1/2, penalty applies to the withdrawal. The penalty is 10% of the amount withdrawn. Report the penalty on Form 43, line 72, and check the box for an unqualified withdrawal. First-time Home Buyer Savings Account Columns A and B: If you withdraw funds from an Idaho first-time home buyer savings account and don’t use the funds to pay eligible home costs, Idaho taxes the withdrawal. Report this amount as an other addition. Eligible home costs include: • Down payment for the purchase of an Idaho home • Cost, fees, taxes, or payments for the purchase of an Idaho home Part B — Subtractions Line 1 Idaho Net Operating Loss (NOL) Carryover and Carryback Columns A and B: Enter the Idaho NOL carryover. Include Form 56 or a schedule showing the application of the loss. Don’t include losses from sources that weren’t taxable by Idaho or that were incurred before becoming a resident or part-year resident.

EIN00046 11-15-2021 Page 42 of 64 Form 39NR — Instructions 2021 (continued) If this is an amended return to claim an NOL carryback, enter the amount of the NOL carryback. Include Form 56 or a schedule showing the application of the loss. Enter the total of the NOL carryover and carryback amounts. Line 2 State Income Tax Refund Column A: Enter all state income tax refunds included on federal Schedule 1, line 1. Column B: Enter state income tax refunds and state tax rebates for Idaho servicemembers included on Idaho Form 43, line 19. Line 3 Interest from U.S. Government Obligations Idaho doesn’t tax interest income received from U.S. government obligations. See page 29 for examples of U.S. government obligations. Idaho taxes interest income received from the Federal National Mortgage Association (FNMA) and the Government National Mortgage Association (GNMA). If you have interest income from a mutual fund that invests in both nonexempt securities and exempt U.S. government securities, you can deduct the portion of the interest earned that’s attributable to direct U.S. government obligations. This amount must be identified by the mutual fund to be deductible. Column A: Enter the interest income you received from U.S. government obligations if included on federal Form 1040 or 1040-SR, line 2b. Your distributive share from Form ID K-1, Part IV, Column A, line 25 net of the expenses related to the federal obligations, should already be included on federal Form 1040 or 1040-SR. Column B: Enter on this line the interest and related expenses included as part of Form 43, line 27. This includes your apportioned share of interest from Form ID K-1, Part IV, Column B, line 25 minus expenses relating to U.S. interest. Line 4 Child and Dependent Care If you claimed the federal Credit for Child and Dependent Care Expenses, you’re allowed an Idaho deduction for the child care expenses you paid for the care of your dependents. The Idaho deduction is a different amount than the federal credit. Complete this worksheet to determine your Idaho child or dependent care deduction. Refer to federal Form 2441 to determine amounts to enter on lines 1 through 6. Worksheet 1. Enter the amount of qualified expenses you incurred and paid in 2021. Don’t include amounts paid by your employer or excluded from taxable income ........... 2. Enter $3,000 for one child or dependent or $6,000 for more than one child or dependent cared for during the year ..... 3. Enter excluded benefits from Part III of Form 2441 .............................................. 4. Subtract line 3 from line 2. If zero or less, stop. You can’t claim the deduction ................................................ 5. Enter your earned income ...................... 6. If married filing a joint return, enter your spouse’s earned income. All others enter the amount from line 5 .................. 7. Enter the smallest of lines 1, 4, 5, or 6 here and on Form 39NR, Part B, line 4, Column A ................................................. 8. If married filing a joint return, enter the total of lines 5 and 6 that are from Idaho sources. All others enter the amount from line 5 from Idaho sources ............... 9. If married filing a joint return, enter the total of lines 5 and 6. All others enter the amount from line 5 ............................ 10.Divide line 8 by line 9. (Can’t exceed 100%) ............................. % 11. Multiply line 7 by line 10. Enter this amount here and on Form 39NR, Part B, line 4, Column B ......................... Include federal Form 2441, Child and Dependent Care Expenses, with your return. Line 5 Social Security and Railroad Benefits Idaho doesn’t tax Social Security or Social Security equivalent benefits, benefits paid by the Railroad Retirement Board, or Canadian Social Security benefits (OAS, QPP or CPP) that are taxable on your federal return. Exempt payments from the Railroad Retirement Board include: • Retirement, supplemental, and disability annuities • Unemployment and sickness benefits

EIN00046 11-15-2021 Page 43 of 64 Form 39NR — Instructions 2021 (continued) Column A: Enter the taxable amount of Social Security benefits from Form SSA-1099 or Social Security Equivalent railroad benefits from Form RRB-1099 included on your federal Form 1040 or 1040-SR, line 6b. Don’t enter the amount reported on Form 1040 or 1040-SR, line 6a. Enter the taxable amount of non-Social Security equivalent railroad benefits from Form RRB-1099R included on your federal Form 1040 or 1040-SR, line 5b. Don’t enter the amount reported on Form 1040 or 1040-SR, line 5a. If subtracting benefits from the Railroad Retirement Board, you must include Form RRB-1099 or RRB-1099-R with your return. Disability pension paid by the Federal Railroad Retirement Act may be included as wages on Form 1040 or 1040-SR, line 1 if you’re under the minimum retirement age. Column B: Enter Social Security and railroad benefits included on Idaho Form 43, line 19. Line 6 Idaho Capital Gains Deduction Columns A and B: If you had capital gain net income from the sale of qualified Idaho property described below, you may be able to deduct 60% of the capital gain net income reported on federal Schedule D. (a) Real property held for at least 12 months, or (b) Tangible personal property used in a revenue-producing enterprise and held for at least 12 months • See page 32 for the definition of revenue-producing enterprises (c) Cattle and horses held for at least 24 months and other livestock used for breeding held for at least 12 months (d) Timber held for at least 24 months Note: Gains from the sale of stocks and other intangibles don’t qualify. Complete Idaho Form CG to compute your capital gains deduction. Line 7 Idaho Resident-Military Pay Earned Outside of Idaho Column A and B: If you’re serving in the United States military on active duty that’s continuous and uninterrupted for 120 days, Idaho doesn’t tax your active duty military wages for service outside of Idaho. The continuous 120 days don’t have to be in the same tax year. This deduction applies to Idaho part-year residents who report military wages earned outside Idaho as Idaho income on Form 43, line 7. Enter the amount of wages in Columns A and B if included on Form 43, line 7. Don’t include military wages earned while stationed in Idaho. Your W-2 doesn’t show this amount separately, and you may have to compute the amount of income earned outside of Idaho. See your unit of assignment or use your orders to make the computation. Include a copy of your worksheet. National Guard or Reserve pay, including annual training pay, doesn’t qualify as active duty pay unless you’ve been called into full-time duty for 120 days or more. If you’re a commissioned officer of the Public Health Service or of the National Oceanic and Atmospheric Administration militarized by the President of the United States and attached to the armed forces, your active duty military wages earned outside Idaho qualify for this deduction. Enter these wages on this line. Line 8 Idaho Medical Savings Account Contributions and Interest Columns A and B: You can contribute up to $10,000 ($20,000 if married filing a joint return) to an Idaho medical savings account and deduct the contribution. Deductible contributions don’t include reimbursements that were redeposited into your Idaho medical savings account. Don’t include amounts deducted on federal Form 1040 or 1040-SR. An Idaho medical savings account generally is established with a bank, savings and loan, or credit union. The account is established to pay eligible medical expenses of the account holder and the account holder’s dependents. Include interest earned on the account on this line but only if included on Form 43, line 8. Add your qualifying contributions to the interest earned on the account and enter the total on this line. Line 9 Idaho College Savings Program You can deduct up to $6,000 ($12,000 if married filing a joint return) per year in contributions to accounts in the Idaho College Savings Program (IDeal). Contributions to an out-of-state qualified tuition program aren’t eligible for the deduction. Designate the account owner and beneficiary at the time you establish the account. The account owner can make withdrawals for a qualified

EIN00046 11-15-2021 Page 44 of 64 Form 39NR — Instructions 2021 (continued) eligible education expense for the beneficiary as provided in 26 U.S.C. section 529. The person who withdraws the funds must report the amounts withdrawn as income. More information is available at idsaves.org or by calling (866) 433-2533. Line 10 Adoption Expenses Column A: If you adopt a child, you can deduct some of the expenses incurred in the adoption. You can claim legal and medical expenses incurred up to a maximum of $10,000 per adoption. Travel expenses don’t qualify. If you incur expenses in two or more years, deduct the costs in the year paid until you meet the $10,000 limit. Expenses related to an unsuccessful attempt to adopt aren’t deductible. If you claim expenses in a year before the unsuccessful attempt to adopt, file an amended return to add back any deduction claimed for the unsuccessful attempt. Column B: Enter the amount included in Column A in the proportion that total Idaho income bears to total income from all sources. Complete the following worksheet. 1. Total Idaho income from Form 43, line 20 ...... 2. Total income from federal Form 1040 or 1040-SR, line 9 ....................................... 3. Divide line 1 by line 2. (Can’t exceed 100%) .............................. % 4. Total adoption expenses from line 10, Column A ................................................. 5. Multiply line 4 by line 3. Enter this amount on line 10, Column B ................. Line 11 Home for the Aged Columns A and B: You can deduct $1,000 for each family member, not including yourself or your spouse, who: • Is age 65 or older • You maintain a household for, and • You provide more than one-half of the family member’s support for the year Developmentally Disabled You can deduct $1,000 for each family member, including yourself and your spouse, who: • Is developmentally disabled • You maintain a household for, and • You provide more than one-half of the family member’s support for the year No more than three deductions of $1,000 are allowed. If you claim this deduction, you can’t claim the $100 credit in Part F. See page 33 for the definition of developmental disability. If you maintain the home for the family member for less than a full year, the deduction is allowed at the rate of $83.33 for each month the home was maintained. A family member is any person who meets the relationship test to be claimed as a dependent on income tax returns. Refer to the federal Form 1040 instructions for more information. Maintaining a household means paying more than one-half of the expenses incurred for the benefit of all the household’s occupants. Social Security benefits aren’t support provided by you but must be included in the computation of total support provided. Some examples of expenses of maintaining a household include: • Property taxes • Mortgage interest • Rent • Utility charges • Upkeep and repairs • Property insurance, and • Food consumed on the premises The amounts entered in Columns A and B must be the same. Line 12 Idaho Lottery Winnings Columns A and B: Enter the amount of Idaho lottery prizes of less than $600 per award included in other income on Form 43, line 19. The amounts entered in Columns A and B must be the same. Line 13 Income Earned on a Reservation by an American Indian Column B: You can deduct all your income from working on the reservation only when all these criteria are met: • You’re enrolled in a federally recognized tribe • You live and work on the reservation • The income is included on Form 43, line 7 of your tax return If you have no other income, you aren’t required to file.

EIN00046 11-15-2021 Page 45 of 64 Form 39NR — Instructions 2021 (continued) Income earned off the reservation can’t be deducted. Income earned on the reservation can’t be deducted if you live off the reservation. Line 14 Workers’ Compensation Insurance Columns A and B: A self-employed individual can deduct the actual cost of amounts paid for workers’ compensation insurance coverage in Idaho, if the cost isn’t deducted elsewhere. Don’t enter amounts paid for coverage in other states. The amounts entered in Columns A and B must be the same. Line 15 Pass-through Subtractions Column A: Include the amount of other subtractions included on Form ID K-1, Part IV, Column A, line 28. Column B: Enter your Idaho apportioned share of the Idaho subtractions from Form ID K-1, Part IV, Column B, line 28. Line 16 Energy Efficiency Upgrade Columns A and B: To qualify for this deduction, your Idaho residence must have existed, been under construction, or had a building permit issued on or before January 1, 2002, and must be your primary residence. Energy efficiency upgrade means an energy efficiency improvement to your residence’s envelope or duct system that meets or exceeds the minimum value for the improved component established by the version of the International Energy Conservation Code (IECC) in effect in Idaho during the tax year when the improvement is made. Contact the Idaho Division of Building Safety at dbs.idaho.gov for more information. See page 30 for more on energy efficiency upgrades. The amount charged for labor to install the energy efficiency upgrades is also deductible. Line 17 Technological Equipment Donation Columns A and B: Enter the lesser of cost or fair market value of technological equipment donated to one or more of the following Idaho educational institutions or libraries located in Idaho: • Public or nonprofit private elementary, or secondary school • Public or nonprofit private college or university • Public library or library district Items that qualify for this deduction are limited to computers, computer software and scientific equipment, or apparatus manufactured within five years of the date of donation. The amount deducted can’t reduce Idaho taxable income to less than zero. Any unused deduction can’t be carried to another year. Columns A and B: Include your distributive share from the appropriate column of Form ID K-1, Part IV, line 26. The deduction from a pass-through entity can’t be more than the amount of pass-through income minus deductions of the entity making the contribution. Line 18 Health Insurance Premiums Column A: Deduct premiums you paid for health insurance for yourself, your spouse, and your dependents if those premiums haven’t already been deducted or excluded from your income. If you claimed a deduction for health insurance premiums on your federal Form 1040 or 1040-SR, Schedule A, use the worksheet on page 46 to calculate the deduction allowed for health insurance premiums. The worksheet follows the priority that itemized deductions first apply to health insurance premiums, then to long-term care insurance. Idaho Medical Savings Account If you take money out of your Idaho medical savings account to pay medical insurance premiums, no deduction is allowed. Since the health insurance costs already are deducted or accounted for, they can’t be deducted a second time. Salary Reduction Plans Premiums paid through a cafeteria plan or other salary-reduction arrangement can’t be included in the Idaho deduction for health insurance costs. For example, if your health insurance payments are deducted from your paycheck pretax, they don’t qualify for the deduction. Business Deductions Premiums deducted as a business expense can’t be included in the Idaho deduction for health insurance costs, since these amounts are already deducted. This includes amounts of self-employed health insurance premiums deducted in arriving at federal adjusted gross income. Social Security Medicare A and B No deduction is allowed for the amount paid for employer-required Social Security Medicare A. This is the amount listed as a deduction on almost every federal Form W-2.

EIN00046 11-15-2021 Page 46 of 64 Form 39NR — Instructions 2021 (continued) If you voluntarily enroll in Medicare B or Medicare D or aren’t covered under Social Security and voluntarily enroll in Medicare A, you can deduct the premiums you paid. Idaho Standard Deduction If you use the Idaho standard deduction instead of itemizing your deductions for Idaho purposes, you don’t have to reduce your health insurance costs by any amount claimed as a federal itemized deduction. Federal Itemized Deduction Limitations The following worksheets calculate your health insurance and long-term care insurance premium subtractions for Idaho purposes. If you aren’t itemizing deductions for Idaho, skip lines 1-6 and enter zeros on lines 8, 12, and 13. Health Insurance and Long-term Care Insurance Deduction Limitations 1. Amount claimed for health insurance costs on federal Form 1040 or 1040-SR, Schedule A ............................................. 2. Amount claimed for long-term care insurance on federal Form 1040 or 1040-SR, Schedule A .............................. 3. Additional medical expenses claimed on federal Form 1040 or 1040-SR, Schedule A .............................................. 4. Total medical expenses. Add lines 1, 2 and 3 .................................................... 5. Enter 7.5% of federal adjusted gross income .................................................... 6. Medical expense deduction allowed on federal Form 1040 or 1040-SR, Schedule A. (Line 4 less line 5. If less than zero, enter zero.) ................................. Health Insurance 7. Enter the total paid for health insurance ..... 8. Portion of health insurance deduction allowed on federal Form 1040 or 1040-SR, Schedule A. Enter the lesser of lines 1 or 6 ........................................... 9. Enter the total health insurance costs deducted elsewhere on the federal return ................................................ 10.Idaho health insurance deduction allowed. Line 7 less lines 8 and 9. Enter this amount on Form 39NR, line 18, Column A ................................................ Long-term Care Insurance 11. Enter the total paid for long-term care insurance ................................................. 12.Medical expense deduction not allocated to health insurance costs. Line 6 less line 1. If less than zero, enter zero ................................................ 13.Portion of long-term care insurance deduction allowed on federal Form 1040 or 1040-SR, Schedule A. Enter the lesser of lines 2 or 12 .......................................... 14.Enter the total long-term care insurance costs deducted elsewhere on the federal return ................................ 15.Long-term care insurance deduction allowed. Line 11 less lines 13 and 14. Enter the amount on Form 39NR, line 19, Column A ...................................................... Column B: Enter the amount from line 5 of this worksheet. 1. Total Idaho income from Form 43, line 20 ........................................................... 2. Total income from federal Form 1040 or 1040-SR, line 9 ............................................ 3. Divide line 1 by line 2. (Can’t exceed 100%) ................................... % 4. Enter the amount from Form 39NR, line 18, Column A ........................................ 5. Allowable Idaho deduction. Multiply line 4 by line 3 ....................................................... Line 19 Long-term Care Insurance Column A: You can deduct the amount you paid in premiums for qualified long-term care insurance that isn’t otherwise deducted or accounted for. Qualified long-term care insurance includes any insurance policy that provides coverage for at least 12 consecutive months for yourself, your spouse, or your dependents for one or more necessary diagnostic, preventive, therapeutic, rehabilitative, maintenance, or personal care services provided in a setting other than an acute care unit of a hospital. Group and individual annuities and life insurance policies that directly provide or that supplement long-term care insurance qualify. This includes a policy that provides for payment of benefits based on cognitive impairment or loss of functional capacity.

EIN00046 11-15-2021 Page 47 of 64 Form 39NR — Instructions 2021 (continued) Qualified long-term care insurance doesn’t include any insurance policy that’s offered primarily to provide coverage for: • Basic Medicare supplement • Basic hospital expense • Basic medical surgical expense • Hospital confinement indemnity • Major medical expense • Disability income or related asset protection • Accident only • Specified disease or specified accident, or • Limited benefit health Life insurance policies that accelerate death benefits generally don’t qualify. If you claimed a deduction for long-term care insurance on your federal Form 1040 or 1040-SR, Schedule A as an itemized deduction, calculate the long-term care insurance allowed as a deduction by using the worksheet on the previous page. Column B: Enter the amount from line 5 of this worksheet. 1. Total Idaho income from Form 43, line 20 ........................................................... 2. Total income from federal Form 1040 or 1040-SR, line 9 ............................................ 3. Divide line 1 by line 2. (Can’t exceed 100%) ................................... % 4. Enter the amount from Form 39NR, line 19, Column A ........................................ 5. Allowable Idaho deduction. Multiply line 4 by line 3 ....................................................... Line 20 Alternative Energy Device Deduction Columns A and B: If you install an alternative energy device in your Idaho residence, you can deduct a portion of the amount actually paid or accrued (billed but not paid). In the year the device is placed in service, you can deduct 40% of the cost to construct, reconstruct, remodel, install, or acquire the device, but not more than $5,000. In the next three years after installation, you can deduct 20% of these costs per year, but not more than $5,000 in any year. Qualifying devices include: • A system using solar radiation, wind, or geothermal resource primarily to provide heating or cooling or produce electrical power or any combination thereof • A fluid-to-air heat pump operating on a fluid reservoir heated by solar radiation or geothermal resource but not an air-to-air heat pump unless it uses geothermal resources as part of the system • A natural gas or propane heating unit that replaces a noncertified wood stove • An Environmental Protection Agency (EPA)-certified wood stove or pellet stove meeting current industry and state standards that replaces a noncertified wood stove A noncertified wood stove is a wood stove that doesn’t meet current EPA standards. You must take the noncertified wood stove to a site authorized by the Division of Environmental Quality (DEQ) within 30 days from the date of purchase of the qualifying device. The DEQ will give you a receipt to verify it received and destroyed the noncertified wood stove. You must install the natural gas or propane heating unit or the EPA-certified wood stove or pellet stove the same tax year that you surrender the nonqualifying wood stove to the DEQ. Lines 20a – 20d Complete the lines that apply to the year you acquired the device. For example, if you acquired the device in 2018, complete line 20d. Enter the device type and total cost. Multiply the total cost by the appropriate percentage. Line 20e can’t be more than $5,000. Line 22 Retirement Benefits Deduction for Qualified Retirement Benefits You may be able to deduct some of the qualifying retirement benefits and annuities you receive. The Idaho Retirement Benefits Deduction has a two-part qualification. You must qualify for both parts to receive this deduction. Part One – Age, Disability, and Marital/Filing Status The recipients must be at least age 65 or be classified as disabled and be at least age 62. The following individuals are classified as disabled: • An individual recognized as disabled by the Social Security Administration, the Railroad Retirement Board, or the Office of Management and Budget

EIN00046 11-15-2021 Page 48 of 64 Form 39NR — Instructions 2021 (continued) • A veteran of a U.S. war with a service-connected disability rating of 10% or more • A veteran of a U.S. war with a nonservice-connected disability pension • A person who has a physician-certified permanent disability with no expectation of improvement If you’re married, you can’t claim this deduction if you file separately. If you’re an unremarried widow or widower of a pensioner and receive qualifying survivor benefits, you may be eligible to claim the retirement benefit deduction if you meet the age/disability requirements. Part Two – Qualified Retirement Benefits The recipients must meet the requirements in Part One, and their qualified retirement benefits must be one of the following: • Civil Service Employees: Retirement annuities paid by the United States of America Civil Service Retirement System (CSRS), the Foreign Service Retirement and Disability System (FSRDS), or the offset programs of these two systems. To qualify for the deduction, employees must have established eligibility before 1984. Retirement annuities paid to a retired federal employee under the Federal Employees Retirement System (FERS) don’t qualify for the deduction. If you received a CSA-1099, you can tell if your benefits are paid under the CSRS or FERS by looking at the first digit of the account number shown on your CSA-1099. If the first digit is 7, the benefits are paid out of FERS and don’t qualify. If the first digit is 8, look at your Notice of Annuity Adjustment from the Office of Personnel Management. The notice shows how much of your benefits are paid from CSRS and how much are paid from FERS. Only the portion paid from CSRS qualifies for this deduction. If the first digit is 0, 1, 2, 3, or 4, the benefits are paid out of CSRS. • Idaho Firefighters: Retirement benefits paid by the Public Employee Retirement System of Idaho (PERSI) relating to the Firemen’s Retirement Fund. If you received a 1099R and your account number includes the FRF (Firemen’s Retirement Fund) designation, your benefits may qualify for the deduction. Benefits paid out of the PERSI Base Plan don’t qualify for the deduction. • Police Officers of an Idaho City: Retirement benefits paid from the Policemen’s Retirement Fund that no longer admits new members and, on January 1, 2012, was administered by an Idaho city or PERSI. Also, benefits paid by PERSI relating to Idaho police officer employment not included in the federal Social Security retirement system. For example, benefits paid out of the city police retirement funds for the cities of Coeur d’Alene, Lewiston, and Pocatello may qualify for the deduction. Similarly, benefits paid by PERSI relating to the old Idaho Falls Policemen’s Retirement Fund may qualify for the deduction. If you received a 1099R and your account number includes the IFP (Idaho Falls Police) designation, your benefits may qualify for the deduction. Benefits paid out of the PERSI Base Plan don’t qualify for the deduction. • Service Members: Retirement benefits paid by the United States to a retired member of the U.S. military. Disability pension paid by the Federal Railroad Retirement Act may not be included on your Form RRB-1099 or RRB-1099-R, if you’re under the minimum retirement age. Instead it may be included on Form 1040 or 1040-SR, line 1 as wages. The maximum amounts that can be deducted for 2021 are: Married filing jointly: • Recipient age 65 or older ......................... $56,664 • Recipient age 62 or older and disabled ..... $56,664 Single: • Age 65 or older ........................................ $37,776 • Age 62 or older and disabled ................... $37,776 These amounts must be reduced by retirement benefits received by you and your spouse under the Federal Social Security Act and the Federal Railroad Retirement Act. Include with your return Form 1099s for all qualified retirement benefits claimed. Line 22a. Enter $56,664 or $37,776, whichever applies to your filing status. Note: Only one deduction is allowed even though you and your spouse receive more than one annuity. Line 22b. Enter the amount of retirement benefits you and your spouse received under the Federal Railroad Retirement Act.

EIN00046 11-15-2021 Page 49 of 64 Form 39NR — Instructions 2021 (continued) Include on this line: • The net Social Security equivalent benefit portion from federal Form RRB-1099, Box 5 • The “total gross paid” amount from federal Form RRB-1099-R, Box 7, minus any repayment from Box 8, and • Any railroad retirement disability benefit included as wages on federal Form 1040 or 1040-SR, line 1 Line 22c. Enter the amount of retirement benefits you and your spouse received under the Federal Social Security Act, Box 5 of your Form SSA-1099s. If you or your spouse received Canadian Social Security benefits that you included in your federal taxable income, include those amounts received. Line 22e. Enter the amount of qualified retirement benefits included on Form 43, line 28, Column A. Line 22g. Enter the amount of qualified retirement benefits included in Idaho gross income. This amount must have been included on Form 43, line 28, Column B. Line 22h. Divide line 22g, Column B, by line 22e, Column A. Round the percentage to the nearest whole number. For example, 45.49% is entered as 45%; 45.50% is entered as 46%. Line 23 Nonresident Military Pay Column A: If you’re a nonresident of Idaho, enter the amount of military pay included on Form 43, line 28, Column A. Line 24 Bonus Depreciation If you claimed the bonus depreciation for federal purposes for property acquired before 2008 or after 2009: • Complete a separate federal Form 4562 or detailed computation for Idaho depreciation purposes as if the special depreciation allowance hadn’t been claimed • Compute the Idaho adjusted basis and any gains or losses from the sale or exchange of the property using the Idaho depreciation amounts • If the federal depreciation (including gains and losses) is less than the Idaho depreciation (including gains and losses), include the difference on this line; otherwise, enter the difference on Part A, line 3 Include the federal Form 4562s or detailed computations used to compute the depreciation and gains and losses. Don’t enter any amounts for property acquired during 2008 and 2009. Column A: If the federal depreciation (including gains and losses) is less than the depreciation (including gains and losses) calculated without the bonus depreciation, include the difference on this line. If you’re a shareholder in an S corporation or a partner in a partnership that has Idaho-source income, include your distributive share of bonus depreciation from Form ID K-1, Part IV, Column A, line 27. Column B: If the federal depreciation (including gains and losses) is less than the Idaho depreciation (including Idaho gains and losses), include the difference on this line. Enter on this line your apportioned share of bonus depreciation from Form ID K-1, Part IV, Column B, line 27. The amount must be included as part of Form 43, line 27, Idaho Adjusted Gross Income. Line 25 First-time Home Buyer Savings Account Contributions and Interest You can contribute up to $15,000 ($30,000 if married filing a joint return) to a first-time home buyer savings account and deduct the contribution. Deposits into a first-time home buyer savings account can’t exceed $100,000 for the lifetime of the account. A first-time home buyer savings account is established in Idaho with a bank, savings and loan association, credit union, or trust company authorized to act as a fiduciary. The account is used to pay the eligible home costs of the account holder or to reimburse the account holder’s eligible home costs in connection with a qualified home purchase. Include interest earned on the account on line 25 but only if included on Form 43, line 8. Interest earned on the account is tax deferred if the funds are used for a qualified home purchase. Enter the name of the financial institution and your account number in the spaces provided. Add your contributions to the interest earned on the account, and enter the total on this line. Check the box to attest that you’re a first-time home buyer. A first-time home buyer means an individual who: • Resides in Idaho • Has filed an Idaho income tax return for the most recent tax year

EIN00046 11-15-2021 Page 50 of 64 Form 39NR — Instructions 2021 (continued) • Doesn’t own, either individually or jointly, a single-family or multi-family residence, and • Has never owned or purchased, either individually or jointly, a single-family residence in any location Line 26 Other Subtractions Columns A and B: Identify any other subtraction you’re eligible for, and claim the amount on this line. Don’t include foreign taxes as a subtraction, since they’re claimed as part of the Idaho itemized deduction if allowed. See the instructions for Itemized or Standard Deductions. Don’t include other subtractions from Form ID K-1, Part IV, line 28 on this line. Include those other subtractions on line 15. On this line in the applicable column, include interest from Idaho Build America Bonds included on Form 43, line 28, Columns A and B. Don’t include on this line any interest from non-Idaho Build America Bonds. Part C — Credit for Income Tax Paid to Other States by Part-year Residents When both Idaho and another state tax the same income while you’re an Idaho resident, you may be eligible for a credit for tax paid to the other state. Use this section to compute the credit. Include a complete copy of the other state’s income tax return and Idaho Form 39NR with your income tax return. If your S corporation or partnership paid income tax to another state on your behalf, include a copy of Form ID K-1 or the schedule received from the S corporation or partnership that paid the tax. If credit applies to more than one state, use a separate Form 39NR for each state. Examples of income that both Idaho and another state may tax 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 Line 1. Enter your Idaho adjusted income from Form 43, line 31, Column B, if you reported the double-taxed income on an individual income tax return in the other state. If the double-taxed income was reported to the other state and taxed as part of an S corporation or partnership composite or group return, enter your federal adjusted gross income from Form 43, line 28, Column A. Line 2. Enter the total portion of federal adjusted gross income derived in the other state modified to reflect Idaho additions and subtractions. In computing the income derived in the other state, reverse any adjustments to federal taxable income allowed by the other state that aren’t applicable to Idaho. Enter your adjusted gross income from the other state restated to a basis comparable to Idaho adjusted income. For example, if the other state taxes interest received from U.S. obligations, deduct this amount from the other state’s adjusted gross income. Idaho doesn’t tax this interest. If your income derived in the other state includes income from an S corporation, partnership, trust, or estate, enter your share of the entity’s taxable income correctly reported to the other state plus any other Idaho adjusted gross income from sources in the other state. Line 3. Enter the amount of income that’s taxed twice. Only income that’s taxed by Idaho and also taxed by another state is double-taxed. Line 4. Enter the tax shown on Form 43, line 42. Line 5. Divide line 3 by line 1. Round to four digits to the right of the decimal point. For example, .66666 is rounded to .6667 and should be entered as 66.67%. The percentage can’t exceed 100%. Line 7. Enter the other state’s tax due from its tax table or rate schedule less its income tax credits. If your income derived in the other state was reported on a composite or group return filed by an S corporation or partnership, enter your proportionate share of the tax paid by the S corporation or partnership minus your proportionate share of the income tax credits. Income tax credits are those credits that relate to income tax. An example of a credit that isn’t an income tax credit is a special fuels or gasoline tax credit. Line 8. Divide line 3 by line 2. Round to four digits to the right of the decimal point. For example, .66666 is rounded to .6667 and is entered as 66.67%. The percentage can’t be more than 100%. Line 10. Your allowable credit for income tax paid to other states is the smaller of lines 6 or 9. Enter this amount on Form 43, line 43.

EIN00046 11-15-2021 Page 51 of 64 Form 39NR — Instructions 2021 (continued) Part D — Credit for Income Tax Paid to Other States by Idaho Residents on Active Military Duty When both Idaho and another state tax the same income, you may be eligible for a credit for tax paid to the other state. Use this section to compute the credit. You must include a complete copy of the other state’s income tax return and Idaho Form 39NR with your income tax return. If your S corporation or partnership paid income tax to another state on your behalf, include a copy of Form ID K-1 or the schedule you received from the S corporation or partnership that paid the tax. If credit applies to more than one state, use a separate Form 39NR for each state. Examples of income that both Idaho and another state may tax 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 Line 1. Enter the tax shown on Form 43, line 42. Line 2. Enter the total portion of federal adjusted gross income derived in the other state, modified to reflect Idaho additions and subtractions. In computing the income derived in the other state, you must reverse any adjustments to federal taxable income allowed by the other state that aren’t applicable to Idaho. Enter your adjusted gross income from the other state restated to a basis comparable to Idaho adjusted income. For example, if the other state taxes interest received from U.S. obligations, deduct this amount from the other state’s adjusted gross income. Idaho doesn’t tax this interest. If your income derived in the other state includes income from an S corporation, partnership, trust, or estate, enter your share of the entity’s taxable income correctly reported to the other state plus any other Idaho adjusted gross income from sources in the other state. Line 3. Enter your Idaho adjusted income from Form 43, line 31, Column B, if you reported the double-taxed income on an individual income tax return in the other state. However, if the double-taxed income was reported to the other state and taxed as part of an S corporation or partnership composite or group return, enter your federal adjusted gross income from Form 43, line 28, Column A. Line 4. Divide line 2 by line 3. Round to four digits to the right of the decimal point. For example, .66666 is rounded to .6667 and should be entered as 66.67%. The percentage can’t exceed 100%. Line 6. Enter the other state’s tax due from its tax table or rate schedule less its income tax credits. If your income derived in the other state was reported on a composite or group return filed by an S corporation or partnership, enter your proportionate share of the tax paid by the S corporation or partnership minus your proportionate share of the income tax credits. Income tax credits are those credits that relate to income tax. An example of a credit that isn’t an income tax credit is a special fuels or gasoline tax credit. Line 7. Your allowable credit for income tax paid to other states is the smaller of lines 5 or 6. Enter this amount on Form 43, line 43. Part E — Credits for Idaho Educational Entity and Idaho Youth and Rehabilitation Facility Contributions, and Live Organ Donation Expenses Line 1 Credit for Idaho Educational Entity Contributions If you donated cash to qualified educational entities, you can claim a tax credit. Donation of goods or services don’t qualify. The credit is limited to the smallest of: • One-half of the amount donated • 50% of the tax on Form 43, line 42 • $500 ($1,000 on a joint return) • The tax on Form 43, line 42 less the amount on Form 43, line 43 When determining the amount of credit, you should include amounts from Form ID K-1, Part VIII, line 55 in your calculations. See page 37 for the list of qualified educational entities. Line 2 Credit for Idaho Youth and Rehabilitation Facility Contributions You can claim this credit if you donated cash or goods to the following: • Qualified center for independent living • Youth or rehabilitation facility or its foundation, or • Nonprofit substance abuse center licensed by the Idaho Department of Health and Welfare

EIN00046 11-15-2021 Page 52 of 64 Form 39NR — Instructions 2021 (continued) The credit is limited to the smallest of: • One-half of the amount donated • 20% of the tax on Form 43, line 42 • $100 ($200 on a joint return) • The tax on Form 43, line 42 less the amounts on Form 43 line 43 and Form 39NR, Part E, line 1 When determining the amount of credit, include amounts from Form ID K-1, Part VIII, line 56 in your calculations. See page 38 for the list of qualified youth or rehabilitation facilities and their foundations. Line 3 Credit for Live Organ Donation Expenses A living taxpayer who donates (or whose dependent donates) a qualified organ that’s transplanted into another individual can claim a credit for expenses related to the donation. The credit can’t be more than the taxpayer’s tax liability and is limited to the smaller of: • The amount of live organ donation expenses paid by the taxpayer during the tax year, or • $5,000 Any unused credit can be carried over for five years. To claim the credit, you must donate one or more of the following organs: • Human bone marrow • Any part of an: ‚ Intestine ‚ Kidney ‚ Liver ‚ Lung ‚ Pancreas Qualified expenses are those incurred by the taxpayer or dependent for travel, lodging, or lost wages and aren’t reimbursed to the taxpayer. The expenses must be directly related to the live organ donation by the taxpayer or a dependent of the taxpayer. Part F — Maintaining a Home for a Family Member Age 65 or Older or a Family Member with a Developmental Disability If you didn’t claim the $1,000 deduction on Part B, line 11, you can claim a $100 credit for each family member, not including yourself or your spouse, who: • Is age 65 or older • You maintain a household for, and • You provide more than one-half of the family member’s support for the year If the home was maintained for the family member less than a full year, the credit is allowed at the rate of $8.33 for each month the home was maintained. You can claim this credit if your gross income is less than the filing requirement. File Form 43 and include Form 39NR. Only residents, including Idaho residents on active military duty outside Idaho, can claim this credit. Lines 1 and 2. Answer the two questions. If you answer yes to either question, you qualify. Line 3. Enter the family member’s name, Social Security number, relationship, and date of birth for whom you maintain a home and provide more than one-half of their support. If the claim is for a family member with a developmental disability, check the box. Line 4. Enter the total on Form 43, line 64.

*This column must also be used by a qualifying widow(er). EIN00046 11-15-2021 Page 53 of 64 Use the following tables if your taxable income is less than $100,000. If your taxable income is $100,000 or more, use the Tax Rate Schedules on page 64. Example: Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 40, line 19 or Form 43, line 41, is $25,360. First, they find the $25,350 – $25,400 income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the income line and filing status column meet is $1,164. This is the tax amount they must write on Form 40, line 20 or Form 43, line 42. At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household 25,350 25,400 25,450 Your tax is – 25,300 25,350 25,400 1,403 1,406 1,410 1,160 1,164 1,167 If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household Tax Tables 2021 $0 Your tax is — $2,000 Your tax is — $4,000 Your tax is — 0 50 0 0 2,000 2,050 29 20 4,000 4,050 91 58 50 100 1 1 2,050 2,100 31 21 4,050 4,100 93 60 100 150 1 1 2,100 2,150 33 21 4,100 4,150 95 61 150 200 2 2 2,150 2,200 34 22 4,150 4,200 96 63 200 250 2 2 2,200 2,250 36 22 4,200 4,250 98 64 250 300 3 3 2,250 2,300 37 23 4,250 4,300 99 66 300 350 3 3 2,300 2,350 39 23 4,300 4,350 101 67 350 400 4 4 2,350 2,400 40 24 4,350 4,400 102 69 400 450 4 4 2,400 2,450 42 24 4,400 4,450 104 70 450 500 5 5 2,450 2,500 43 25 4,450 4,500 105 72 500 550 5 5 2,500 2,550 45 25 4,500 4,550 107 74 550 600 6 6 2,550 2,600 46 26 4,550 4,600 108 75 600 650 6 6 2,600 2,650 48 26 4,600 4,650 110 77 650 700 7 7 2,650 2,700 50 27 4,650 4,700 112 78 700 750 7 7 2,700 2,750 51 27 4,700 4,750 113 80 750 800 8 8 2,750 2,800 53 28 4,750 4,800 115 81 800 850 8 8 2,800 2,850 54 28 4,800 4,850 117 83 850 900 9 9 2,850 2,900 56 29 4,850 4,900 119 84 900 950 9 9 2,900 2,950 57 29 4,900 4,950 122 86 950 1,000 10 10 2,950 3,000 59 30 4,950 5,000 124 88 $1,000 $3,000 $5,000 1,000 1,050 10 10 3,000 3,050 60 30 5,000 5,050 126 89 1,050 1,100 11 11 3,050 3,100 62 31 5,050 5,100 128 91 1,100 1,150 11 11 3,100 3,150 64 31 5,100 5,150 131 92 1,150 1,200 12 12 3,150 3,200 65 32 5,150 5,200 133 94 1,200 1,250 12 12 3,200 3,250 67 33 5,200 5,250 135 95 1,250 1,300 13 13 3,250 3,300 68 35 5,250 5,300 137 97 1,300 1,350 13 13 3,300 3,350 70 36 5,300 5,350 140 98 1,350 1,400 14 14 3,350 3,400 71 38 5,350 5,400 142 100 1,400 1,450 14 14 3,400 3,450 73 39 5,400 5,450 144 101 1,450 1,500 15 15 3,450 3,500 74 41 5,450 5,500 146 103 1,500 1,550 15 15 3,500 3,550 76 43 5,500 5,550 149 105 1,550 1,600 16 16 3,550 3,600 77 44 5,550 5,600 151 106 1,600 1,650 17 16 3,600 3,650 79 46 5,600 5,650 153 108 1,650 1,700 19 17 3,650 3,700 81 47 5,650 5,700 155 109 1,700 1,750 20 17 3,700 3,750 82 49 5,700 5,750 158 111 1,750 1,800 22 18 3,750 3,800 84 50 5,750 5,800 160 112 1,800 1,850 23 18 3,800 3,850 85 52 5,800 5,850 162 114 1,850 1,900 25 19 3,850 3,900 87 53 5,850 5,900 164 115 1,900 1,950 26 19 3,900 3,950 88 55 5,900 5,950 167 117 1,950 2,000 28 20 3,950 4,000 90 57 5,950 6,000 169 119

Tax Tables 2021 (continued) If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household $6,000 Your tax is — $9,000 Your tax is — $12,000 Your tax is — 6,000 6,050 171 120 9,000 9,050 344 213 12,000 12,050 539 341 6,050 6,100 173 122 9,050 9,100 347 215 12,050 12,100 542 343 6,100 6,150 176 123 9,100 9,150 350 216 12,100 12,150 545 346 6,150 6,200 178 125 9,150 9,200 353 218 12,150 12,200 548 348 6,200 6,250 180 126 9,200 9,250 357 219 12,200 12,250 552 350 6,250 6,300 182 128 9,250 9,300 360 221 12,250 12,300 555 352 6,300 6,350 185 129 9,300 9,350 363 222 12,300 12,350 558 355 6,350 6,400 187 131 9,350 9,400 366 224 12,350 12,400 561 357 6,400 6,450 190 132 9,400 9,450 370 225 12,400 12,450 565 359 6,450 6,500 193 134 9,450 9,500 373 227 12,450 12,500 568 361 6,500 6,550 195 136 9,500 9,550 376 229 12,500 12,550 571 364 6,550 6,600 198 137 9,550 9,600 379 231 12,550 12,600 574 366 6,600 6,650 201 139 9,600 9,650 383 233 12,600 12,650 578 368 6,650 6,700 204 140 9,650 9,700 386 235 12,650 12,700 581 370 6,700 6,750 206 142 9,700 9,750 389 238 12,700 12,750 584 373 6,750 6,800 209 143 9,750 9,800 392 240 12,750 12,800 587 376 6,800 6,850 212 145 9,800 9,850 396 242 12,800 12,850 591 378 6,850 6,900 215 146 9,850 9,900 399 244 12,850 12,900 594 381 6,900 6,950 217 148 9,900 9,950 402 247 12,900 12,950 597 384 6,950 7,000 220 150 9,950 10,000 405 249 12,950 13,000 600 387 $7,000 $10,000 $13,000 7,000 7,050 223 151 10,000 10,050 409 251 13,000 13,050 604 389 7,050 7,100 226 153 10,050 10,100 412 253 13,050 13,100 607 392 7,100 7,150 228 154 10,100 10,150 415 256 13,100 13,150 610 395 7,150 7,200 231 156 10,150 10,200 418 258 13,150 13,200 613 398 7,200 7,250 234 157 10,200 10,250 422 260 13,200 13,250 617 400 7,250 7,300 237 159 10,250 10,300 425 262 13,250 13,300 620 403 7,300 7,350 239 160 10,300 10,350 428 265 13,300 13,350 623 406 7,350 7,400 242 162 10,350 10,400 431 267 13,350 13,400 626 409 7,400 7,450 245 163 10,400 10,450 435 269 13,400 13,450 630 411 7,450 7,500 248 165 10,450 10,500 438 271 13,450 13,500 633 414 7,500 7,550 250 167 10,500 10,550 441 274 13,500 13,550 636 417 7,550 7,600 253 168 10,550 10,600 444 276 13,550 13,600 639 420 7,600 7,650 256 170 10,600 10,650 448 278 13,600 13,650 643 422 7,650 7,700 259 171 10,650 10,700 451 280 13,650 13,700 646 425 7,700 7,750 261 173 10,700 10,750 454 283 13,700 13,750 649 428 7,750 7,800 264 174 10,750 10,800 457 285 13,750 13,800 652 431 7,800 7,850 267 176 10,800 10,850 461 287 13,800 13,850 656 433 7,850 7,900 270 177 10,850 10,900 464 289 13,850 13,900 659 436 7,900 7,950 272 179 10,900 10,950 467 292 13,900 13,950 662 439 7,950 8,000 275 181 10,950 11,000 470 294 13,950 14,000 665 442 $8,000 $11,000 $14,000 8,000 8,050 279 182 11,000 11,050 474 296 14,000 14,050 669 444 8,050 8,100 282 184 11,050 11,100 477 298 14,050 14,100 672 447 8,100 8,150 285 185 11,100 11,150 480 301 14,100 14,150 675 450 8,150 8,200 288 187 11,150 11,200 483 303 14,150 14,200 678 453 8,200 8,250 292 188 11,200 11,250 487 305 14,200 14,250 682 455 8,250 8,300 295 190 11,250 11,300 490 307 14,250 14,300 685 458 8,300 8,350 298 191 11,300 11,350 493 310 14,300 14,350 688 461 8,350 8,400 301 193 11,350 11,400 496 312 14,350 14,400 691 464 8,400 8,450 305 194 11,400 11,450 500 314 14,400 14,450 695 466 8,450 8,500 308 196 11,450 11,500 503 316 14,450 14,500 698 469 8,500 8,550 311 198 11,500 11,550 506 319 14,500 14,550 701 472 8,550 8,600 314 199 11,550 11,600 509 321 14,550 14,600 704 475 8,600 8,650 318 201 11,600 11,650 513 323 14,600 14,650 708 477 8,650 8,700 321 202 11,650 11,700 516 325 14,650 14,700 711 480 8,700 8,750 324 204 11,700 11,750 519 328 14,700 14,750 714 483 8,750 8,800 327 205 11,750 11,800 522 330 14,750 14,800 717 486 8,800 8,850 331 207 11,800 11,850 526 332 14,800 14,850 721 488 8,850 8,900 334 208 11,850 11,900 529 334 14,850 14,900 724 491 8,900 8,950 337 210 11,900 11,950 532 337 14,900 14,950 727 494 8,950 9,000 340 212 11,950 12,000 535 339 14,950 15,000 730 497 *This column must also be used by a qualifying widow(er). EIN00046 11-15-2021 Page 54 of 64

Tax Tables 2021 (continued) If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household *This column must also be used by a qualifying widow(er). EIN00046 11-15-2021 Page 55 of 64 $15,000 Your tax is — $18,000 Your tax is — $21,000 Your tax is — 15,000 15,050 734 499 18,000 18,050 929 686 21,000 21,050 1,124 881 15,050 15,100 737 502 18,050 18,100 932 689 21,050 21,100 1,127 884 15,100 15,150 740 505 18,100 18,150 935 692 21,100 21,150 1,130 887 15,150 15,200 743 508 18,150 18,200 938 696 21,150 21,200 1,133 891 15,200 15,250 747 510 18,200 18,250 942 699 21,200 21,250 1,137 894 15,250 15,300 750 513 18,250 18,300 945 702 21,250 21,300 1,140 897 15,300 15,350 753 516 18,300 18,350 948 705 21,300 21,350 1,143 900 15,350 15,400 756 519 18,350 18,400 951 709 21,350 21,400 1,146 904 15,400 15,450 760 521 18,400 18,450 955 712 21,400 21,450 1,150 907 15,450 15,500 763 524 18,450 18,500 958 715 21,450 21,500 1,153 910 15,500 15,550 766 527 18,500 18,550 961 718 21,500 21,550 1,156 913 15,550 15,600 769 530 18,550 18,600 964 722 21,550 21,600 1,159 917 15,600 15,650 773 532 18,600 18,650 968 725 21,600 21,650 1,163 920 15,650 15,700 776 535 18,650 18,700 971 728 21,650 21,700 1,166 923 15,700 15,750 779 538 18,700 18,750 974 731 21,700 21,750 1,169 926 15,750 15,800 782 541 18,750 18,800 977 735 21,750 21,800 1,172 930 15,800 15,850 786 543 18,800 18,850 981 738 21,800 21,850 1,176 933 15,850 15,900 789 546 18,850 18,900 984 741 21,850 21,900 1,179 936 15,900 15,950 792 549 18,900 18,950 987 744 21,900 21,950 1,182 939 15,950 16,000 795 553 18,950 19,000 990 748 21,950 22,000 1,185 943 $16,000 $19,000 $22,000 16,000 16,050 799 556 19,000 19,050 994 751 22,000 22,050 1,189 946 16,050 16,100 802 559 19,050 19,100 997 754 22,050 22,100 1,192 949 16,100 16,150 805 562 19,100 19,150 1,000 757 22,100 22,150 1,195 952 16,150 16,200 808 566 19,150 19,200 1,003 761 22,150 22,200 1,198 956 16,200 16,250 812 569 19,200 19,250 1,007 764 22,200 22,250 1,202 959 16,250 16,300 815 572 19,250 19,300 1,010 767 22,250 22,300 1,205 962 16,300 16,350 818 575 19,300 19,350 1,013 770 22,300 22,350 1,208 965 16,350 16,400 821 579 19,350 19,400 1,016 774 22,350 22,400 1,211 969 16,400 16,450 825 582 19,400 19,450 1,020 777 22,400 22,450 1,215 972 16,450 16,500 828 585 19,450 19,500 1,023 780 22,450 22,500 1,218 975 16,500 16,550 831 588 19,500 19,550 1,026 783 22,500 22,550 1,221 978 16,550 16,600 834 592 19,550 19,600 1,029 787 22,550 22,600 1,224 982 16,600 16,650 838 595 19,600 19,650 1,033 790 22,600 22,650 1,228 985 16,650 16,700 841 598 19,650 19,700 1,036 793 22,650 22,700 1,231 988 16,700 16,750 844 601 19,700 19,750 1,039 796 22,700 22,750 1,234 991 16,750 16,800 847 605 19,750 19,800 1,042 800 22,750 22,800 1,237 995 16,800 16,850 851 608 19,800 19,850 1,046 803 22,800 22,850 1,241 998 16,850 16,900 854 611 19,850 19,900 1,049 806 22,850 22,900 1,244 1,001 16,900 16,950 857 614 19,900 19,950 1,052 809 22,900 22,950 1,247 1,004 16,950 17,000 860 618 19,950 20,000 1,055 813 22,950 23,000 1,250 1,008 $17,000 $20,000 $23,000 17,000 17,050 864 621 20,000 20,050 1,059 816 23,000 23,050 1,254 1,011 17,050 17,100 867 624 20,050 20,100 1,062 819 23,050 23,100 1,257 1,014 17,100 17,150 870 627 20,100 20,150 1,065 822 23,100 23,150 1,260 1,017 17,150 17,200 873 631 20,150 20,200 1,068 826 23,150 23,200 1,263 1,021 17,200 17,250 877 634 20,200 20,250 1,072 829 23,200 23,250 1,267 1,024 17,250 17,300 880 637 20,250 20,300 1,075 832 23,250 23,300 1,270 1,027 17,300 17,350 883 640 20,300 20,350 1,078 835 23,300 23,350 1,273 1,030 17,350 17,400 886 644 20,350 20,400 1,081 839 23,350 23,400 1,276 1,034 17,400 17,450 890 647 20,400 20,450 1,085 842 23,400 23,450 1,280 1,037 17,450 17,500 893 650 20,450 20,500 1,088 845 23,450 23,500 1,283 1,040 17,500 17,550 896 653 20,500 20,550 1,091 848 23,500 23,550 1,286 1,043 17,550 17,600 899 657 20,550 20,600 1,094 852 23,550 23,600 1,289 1,047 17,600 17,650 903 660 20,600 20,650 1,098 855 23,600 23,650 1,293 1,050 17,650 17,700 906 663 20,650 20,700 1,101 858 23,650 23,700 1,296 1,053 17,700 17,750 909 666 20,700 20,750 1,104 861 23,700 23,750 1,299 1,056 17,750 17,800 912 670 20,750 20,800 1,107 865 23,750 23,800 1,302 1,060 17,800 17,850 916 673 20,800 20,850 1,111 868 23,800 23,850 1,306 1,063 17,850 17,900 919 676 20,850 20,900 1,114 871 23,850 23,900 1,309 1,066 17,900 17,950 922 679 20,900 20,950 1,117 874 23,900 23,950 1,312 1,069 17,950 18,000 925 683 20,950 21,000 1,120 878 23,950 24,000 1,315 1,073

Tax Tables 2021 (continued) If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household *This column must also be used by a qualifying widow(er). EIN00046 11-15-2021 Page 56 of 64 $24,000 Your tax is — $27,000 Your tax is — $30,000 Your tax is — 24,000 24,050 1,319 1,076 27,000 27,050 1,514 1,271 30,000 30,050 1,709 1,466 24,050 24,100 1,322 1,079 27,050 27,100 1,517 1,274 30,050 30,100 1,712 1,469 24,100 24,150 1,325 1,082 27,100 27,150 1,520 1,277 30,100 30,150 1,715 1,472 24,150 24,200 1,328 1,086 27,150 27,200 1,523 1,281 30,150 30,200 1,718 1,476 24,200 24,250 1,332 1,089 27,200 27,250 1,527 1,284 30,200 30,250 1,722 1,479 24,250 24,300 1,335 1,092 27,250 27,300 1,530 1,287 30,250 30,300 1,725 1,482 24,300 24,350 1,338 1,095 27,300 27,350 1,533 1,290 30,300 30,350 1,728 1,485 24,350 24,400 1,341 1,099 27,350 27,400 1,536 1,294 30,350 30,400 1,731 1,489 24,400 24,450 1,345 1,102 27,400 27,450 1,540 1,297 30,400 30,450 1,735 1,492 24,450 24,500 1,348 1,105 27,450 27,500 1,543 1,300 30,450 30,500 1,738 1,495 24,500 24,550 1,351 1,108 27,500 27,550 1,546 1,303 30,500 30,550 1,741 1,498 24,550 24,600 1,354 1,112 27,550 27,600 1,549 1,307 30,550 30,600 1,744 1,502 24,600 24,650 1,358 1,115 27,600 27,650 1,553 1,310 30,600 30,650 1,748 1,505 24,650 24,700 1,361 1,118 27,650 27,700 1,556 1,313 30,650 30,700 1,751 1,508 24,700 24,750 1,364 1,121 27,700 27,750 1,559 1,316 30,700 30,750 1,754 1,511 24,750 24,800 1,367 1,125 27,750 27,800 1,562 1,320 30,750 30,800 1,757 1,515 24,800 24,850 1,371 1,128 27,800 27,850 1,566 1,323 30,800 30,850 1,761 1,518 24,850 24,900 1,374 1,131 27,850 27,900 1,569 1,326 30,850 30,900 1,764 1,521 24,900 24,950 1,377 1,134 27,900 27,950 1,572 1,329 30,900 30,950 1,767 1,524 24,950 25,000 1,380 1,138 27,950 28,000 1,575 1,333 30,950 31,000 1,770 1,528 $25,000 $28,000 $31,000 25,000 25,050 1,384 1,141 28,000 28,050 1,579 1,336 31,000 31,050 1,774 1,531 25,050 25,100 1,387 1,144 28,050 28,100 1,582 1,339 31,050 31,100 1,777 1,534 25,100 25,150 1,390 1,147 28,100 28,150 1,585 1,342 31,100 31,150 1,780 1,537 25,150 25,200 1,393 1,151 28,150 28,200 1,588 1,346 31,150 31,200 1,783 1,541 25,200 25,250 1,397 1,154 28,200 28,250 1,592 1,349 31,200 31,250 1,787 1,544 25,250 25,300 1,400 1,157 28,250 28,300 1,595 1,352 31,250 31,300 1,790 1,547 25,300 25,350 1,403 1,160 28,300 28,350 1,598 1,355 31,300 31,350 1,793 1,550 25,350 25,400 1,406 1,164 28,350 28,400 1,601 1,359 31,350 31,400 1,796 1,554 25,400 25,450 1,410 1,167 28,400 28,450 1,605 1,362 31,400 31,450 1,800 1,557 25,450 25,500 1,413 1,170 28,450 28,500 1,608 1,365 31,450 31,500 1,803 1,560 25,500 25,550 1,416 1,173 28,500 28,550 1,611 1,368 31,500 31,550 1,806 1,563 25,550 25,600 1,419 1,177 28,550 28,600 1,614 1,372 31,550 31,600 1,809 1,567 25,600 25,650 1,423 1,180 28,600 28,650 1,618 1,375 31,600 31,650 1,813 1,570 25,650 25,700 1,426 1,183 28,650 28,700 1,621 1,378 31,650 31,700 1,816 1,573 25,700 25,750 1,429 1,186 28,700 28,750 1,624 1,381 31,700 31,750 1,819 1,576 25,750 25,800 1,432 1,190 28,750 28,800 1,627 1,385 31,750 31,800 1,822 1,580 25,800 25,850 1,436 1,193 28,800 28,850 1,631 1,388 31,800 31,850 1,826 1,583 25,850 25,900 1,439 1,196 28,850 28,900 1,634 1,391 31,850 31,900 1,829 1,586 25,900 25,950 1,442 1,199 28,900 28,950 1,637 1,394 31,900 31,950 1,832 1,589 25,950 26,000 1,445 1,203 28,950 29,000 1,640 1,398 31,950 32,000 1,835 1,593 $26,000 $29,000 $32,000 26,000 26,050 1,449 1,206 29,000 29,050 1,644 1,401 32,000 32,050 1,839 1,596 26,050 26,100 1,452 1,209 29,050 29,100 1,647 1,404 32,050 32,100 1,842 1,599 26,100 26,150 1,455 1,212 29,100 29,150 1,650 1,407 32,100 32,150 1,845 1,602 26,150 26,200 1,458 1,216 29,150 29,200 1,653 1,411 32,150 32,200 1,848 1,606 26,200 26,250 1,462 1,219 29,200 29,250 1,657 1,414 32,200 32,250 1,852 1,609 26,250 26,300 1,465 1,222 29,250 29,300 1,660 1,417 32,250 32,300 1,855 1,612 26,300 26,350 1,468 1,225 29,300 29,350 1,663 1,420 32,300 32,350 1,858 1,615 26,350 26,400 1,471 1,229 29,350 29,400 1,666 1,424 32,350 32,400 1,861 1,619 26,400 26,450 1,475 1,232 29,400 29,450 1,670 1,427 32,400 32,450 1,865 1,622 26,450 26,500 1,478 1,235 29,450 29,500 1,673 1,430 32,450 32,500 1,868 1,625 26,500 26,550 1,481 1,238 29,500 29,550 1,676 1,433 32,500 32,550 1,871 1,628 26,550 26,600 1,484 1,242 29,550 29,600 1,679 1,437 32,550 32,600 1,874 1,632 26,600 26,650 1,488 1,245 29,600 29,650 1,683 1,440 32,600 32,650 1,878 1,635 26,650 26,700 1,491 1,248 29,650 29,700 1,686 1,443 32,650 32,700 1,881 1,638 26,700 26,750 1,494 1,251 29,700 29,750 1,689 1,446 32,700 32,750 1,884 1,641 26,750 26,800 1,497 1,255 29,750 29,800 1,692 1,450 32,750 32,800 1,887 1,645 26,800 26,850 1,501 1,258 29,800 29,850 1,696 1,453 32,800 32,850 1,891 1,648 26,850 26,900 1,504 1,261 29,850 29,900 1,699 1,456 32,850 32,900 1,894 1,651 26,900 26,950 1,507 1,264 29,900 29,950 1,702 1,459 32,900 32,950 1,897 1,654 26,950 27,000 1,510 1,268 29,950 30,000 1,705 1,463 32,950 33,000 1,900 1,658

Tax Tables 2021 (continued) If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household *This column must also be used by a qualifying widow(er). EIN00046 11-15-2021 Page 57 of 64 $33,000 Your tax is — $36,000 Your tax is — $39,000 Your tax is — 33,000 33,050 1,904 1,661 36,000 36,050 2,099 1,856 39,000 39,050 2,294 2,051 33,050 33,100 1,907 1,664 36,050 36,100 2,102 1,859 39,050 39,100 2,297 2,054 33,100 33,150 1,910 1,667 36,100 36,150 2,105 1,862 39,100 39,150 2,300 2,057 33,150 33,200 1,913 1,671 36,150 36,200 2,108 1,866 39,150 39,200 2,303 2,061 33,200 33,250 1,917 1,674 36,200 36,250 2,112 1,869 39,200 39,250 2,307 2,064 33,250 33,300 1,920 1,677 36,250 36,300 2,115 1,872 39,250 39,300 2,310 2,067 33,300 33,350 1,923 1,680 36,300 36,350 2,118 1,875 39,300 39,350 2,313 2,070 33,350 33,400 1,926 1,684 36,350 36,400 2,121 1,879 39,350 39,400 2,316 2,074 33,400 33,450 1,930 1,687 36,400 36,450 2,125 1,882 39,400 39,450 2,320 2,077 33,450 33,500 1,933 1,690 36,450 36,500 2,128 1,885 39,450 39,500 2,323 2,080 33,500 33,550 1,936 1,693 36,500 36,550 2,131 1,888 39,500 39,550 2,326 2,083 33,550 33,600 1,939 1,697 36,550 36,600 2,134 1,892 39,550 39,600 2,329 2,087 33,600 33,650 1,943 1,700 36,600 36,650 2,138 1,895 39,600 39,650 2,333 2,090 33,650 33,700 1,946 1,703 36,650 36,700 2,141 1,898 39,650 39,700 2,336 2,093 33,700 33,750 1,949 1,706 36,700 36,750 2,144 1,901 39,700 39,750 2,339 2,096 33,750 33,800 1,952 1,710 36,750 36,800 2,147 1,905 39,750 39,800 2,342 2,100 33,800 33,850 1,956 1,713 36,800 36,850 2,151 1,908 39,800 39,850 2,346 2,103 33,850 33,900 1,959 1,716 36,850 36,900 2,154 1,911 39,850 39,900 2,349 2,106 33,900 33,950 1,962 1,719 36,900 36,950 2,157 1,914 39,900 39,950 2,352 2,109 33,950 34,000 1,965 1,723 36,950 37,000 2,160 1,918 39,950 40,000 2,355 2,113 $34,000 $37,000 $40,000 34,000 34,050 1,969 1,726 37,000 37,050 2,164 1,921 40,000 40,050 2,359 2,116 34,050 34,100 1,972 1,729 37,050 37,100 2,167 1,924 40,050 40,100 2,362 2,119 34,100 34,150 1,975 1,732 37,100 37,150 2,170 1,927 40,100 40,150 2,365 2,122 34,150 34,200 1,978 1,736 37,150 37,200 2,173 1,931 40,150 40,200 2,368 2,126 34,200 34,250 1,982 1,739 37,200 37,250 2,177 1,934 40,200 40,250 2,372 2,129 34,250 34,300 1,985 1,742 37,250 37,300 2,180 1,937 40,250 40,300 2,375 2,132 34,300 34,350 1,988 1,745 37,300 37,350 2,183 1,940 40,300 40,350 2,378 2,135 34,350 34,400 1,991 1,749 37,350 37,400 2,186 1,944 40,350 40,400 2,381 2,139 34,400 34,450 1,995 1,752 37,400 37,450 2,190 1,947 40,400 40,450 2,385 2,142 34,450 34,500 1,998 1,755 37,450 37,500 2,193 1,950 40,450 40,500 2,388 2,145 34,500 34,550 2,001 1,758 37,500 37,550 2,196 1,953 40,500 40,550 2,391 2,148 34,550 34,600 2,004 1,762 37,550 37,600 2,199 1,957 40,550 40,600 2,394 2,152 34,600 34,650 2,008 1,765 37,600 37,650 2,203 1,960 40,600 40,650 2,398 2,155 34,650 34,700 2,011 1,768 37,650 37,700 2,206 1,963 40,650 40,700 2,401 2,158 34,700 34,750 2,014 1,771 37,700 37,750 2,209 1,966 40,700 40,750 2,404 2,161 34,750 34,800 2,017 1,775 37,750 37,800 2,212 1,970 40,750 40,800 2,407 2,165 34,800 34,850 2,021 1,778 37,800 37,850 2,216 1,973 40,800 40,850 2,411 2,168 34,850 34,900 2,024 1,781 37,850 37,900 2,219 1,976 40,850 40,900 2,414 2,171 34,900 34,950 2,027 1,784 37,900 37,950 2,222 1,979 40,900 40,950 2,417 2,174 34,950 35,000 2,030 1,788 37,950 38,000 2,225 1,983 40,950 41,000 2,420 2,178 $35,000 $38,000 $41,000 35,000 35,050 2,034 1,791 38,000 38,050 2,229 1,986 41,000 41,050 2,424 2,181 35,050 35,100 2,037 1,794 38,050 38,100 2,232 1,989 41,050 41,100 2,427 2,184 35,100 35,150 2,040 1,797 38,100 38,150 2,235 1,992 41,100 41,150 2,430 2,187 35,150 35,200 2,043 1,801 38,150 38,200 2,238 1,996 41,150 41,200 2,433 2,191 35,200 35,250 2,047 1,804 38,200 38,250 2,242 1,999 41,200 41,250 2,437 2,194 35,250 35,300 2,050 1,807 38,250 38,300 2,245 2,002 41,250 41,300 2,440 2,197 35,300 35,350 2,053 1,810 38,300 38,350 2,248 2,005 41,300 41,350 2,443 2,200 35,350 35,400 2,056 1,814 38,350 38,400 2,251 2,009 41,350 41,400 2,446 2,204 35,400 35,450 2,060 1,817 38,400 38,450 2,255 2,012 41,400 41,450 2,450 2,207 35,450 35,500 2,063 1,820 38,450 38,500 2,258 2,015 41,450 41,500 2,453 2,210 35,500 35,550 2,066 1,823 38,500 38,550 2,261 2,018 41,500 41,550 2,456 2,213 35,550 35,600 2,069 1,827 38,550 38,600 2,264 2,022 41,550 41,600 2,459 2,217 35,600 35,650 2,073 1,830 38,600 38,650 2,268 2,025 41,600 41,650 2,463 2,220 35,650 35,700 2,076 1,833 38,650 38,700 2,271 2,028 41,650 41,700 2,466 2,223 35,700 35,750 2,079 1,836 38,700 38,750 2,274 2,031 41,700 41,750 2,469 2,226 35,750 35,800 2,082 1,840 38,750 38,800 2,277 2,035 41,750 41,800 2,472 2,230 35,800 35,850 2,086 1,843 38,800 38,850 2,281 2,038 41,800 41,850 2,476 2,233 35,850 35,900 2,089 1,846 38,850 38,900 2,284 2,041 41,850 41,900 2,479 2,236 35,900 35,950 2,092 1,849 38,900 38,950 2,287 2,044 41,900 41,950 2,482 2,239 35,950 36,000 2,095 1,853 38,950 39,000 2,290 2,048 41,950 42,000 2,485 2,243

Tax Tables 2021 (continued) If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household *This column must also be used by a qualifying widow(er). EIN00046 11-15-2021 Page 58 of 64 $42,000 Your tax is — $45,000 Your tax is — $48,000 Your tax is — 42,000 42,050 2,489 2,246 45,000 45,050 2,684 2,441 48,000 48,050 2,879 2,636 42,050 42,100 2,492 2,249 45,050 45,100 2,687 2,444 48,050 48,100 2,882 2,639 42,100 42,150 2,495 2,252 45,100 45,150 2,690 2,447 48,100 48,150 2,885 2,642 42,150 42,200 2,498 2,256 45,150 45,200 2,693 2,451 48,150 48,200 2,888 2,646 42,200 42,250 2,502 2,259 45,200 45,250 2,697 2,454 48,200 48,250 2,892 2,649 42,250 42,300 2,505 2,262 45,250 45,300 2,700 2,457 48,250 48,300 2,895 2,652 42,300 42,350 2,508 2,265 45,300 45,350 2,703 2,460 48,300 48,350 2,898 2,655 42,350 42,400 2,511 2,269 45,350 45,400 2,706 2,464 48,350 48,400 2,901 2,659 42,400 42,450 2,515 2,272 45,400 45,450 2,710 2,467 48,400 48,450 2,905 2,662 42,450 42,500 2,518 2,275 45,450 45,500 2,713 2,470 48,450 48,500 2,908 2,665 42,500 42,550 2,521 2,278 45,500 45,550 2,716 2,473 48,500 48,550 2,911 2,668 42,550 42,600 2,524 2,282 45,550 45,600 2,719 2,477 48,550 48,600 2,914 2,672 42,600 42,650 2,528 2,285 45,600 45,650 2,723 2,480 48,600 48,650 2,918 2,675 42,650 42,700 2,531 2,288 45,650 45,700 2,726 2,483 48,650 48,700 2,921 2,678 42,700 42,750 2,534 2,291 45,700 45,750 2,729 2,486 48,700 48,750 2,924 2,681 42,750 42,800 2,537 2,295 45,750 45,800 2,732 2,490 48,750 48,800 2,927 2,685 42,800 42,850 2,541 2,298 45,800 45,850 2,736 2,493 48,800 48,850 2,931 2,688 42,850 42,900 2,544 2,301 45,850 45,900 2,739 2,496 48,850 48,900 2,934 2,691 42,900 42,950 2,547 2,304 45,900 45,950 2,742 2,499 48,900 48,950 2,937 2,694 42,950 43,000 2,550 2,308 45,950 46,000 2,745 2,503 48,950 49,000 2,940 2,698 $43,000 $46,000 $49,000 43,000 43,050 2,554 2,311 46,000 46,050 2,749 2,506 49,000 49,050 2,944 2,701 43,050 43,100 2,557 2,314 46,050 46,100 2,752 2,509 49,050 49,100 2,947 2,704 43,100 43,150 2,560 2,317 46,100 46,150 2,755 2,512 49,100 49,150 2,950 2,707 43,150 43,200 2,563 2,321 46,150 46,200 2,758 2,516 49,150 49,200 2,953 2,711 43,200 43,250 2,567 2,324 46,200 46,250 2,762 2,519 49,200 49,250 2,957 2,714 43,250 43,300 2,570 2,327 46,250 46,300 2,765 2,522 49,250 49,300 2,960 2,717 43,300 43,350 2,573 2,330 46,300 46,350 2,768 2,525 49,300 49,350 2,963 2,720 43,350 43,400 2,576 2,334 46,350 46,400 2,771 2,529 49,350 49,400 2,966 2,724 43,400 43,450 2,580 2,337 46,400 46,450 2,775 2,532 49,400 49,450 2,970 2,727 43,450 43,500 2,583 2,340 46,450 46,500 2,778 2,535 49,450 49,500 2,973 2,730 43,500 43,550 2,586 2,343 46,500 46,550 2,781 2,538 49,500 49,550 2,976 2,733 43,550 43,600 2,589 2,347 46,550 46,600 2,784 2,542 49,550 49,600 2,979 2,737 43,600 43,650 2,593 2,350 46,600 46,650 2,788 2,545 49,600 49,650 2,983 2,740 43,650 43,700 2,596 2,353 46,650 46,700 2,791 2,548 49,650 49,700 2,986 2,743 43,700 43,750 2,599 2,356 46,700 46,750 2,794 2,551 49,700 49,750 2,989 2,746 43,750 43,800 2,602 2,360 46,750 46,800 2,797 2,555 49,750 49,800 2,992 2,750 43,800 43,850 2,606 2,363 46,800 46,850 2,801 2,558 49,800 49,850 2,996 2,753 43,850 43,900 2,609 2,366 46,850 46,900 2,804 2,561 49,850 49,900 2,999 2,756 43,900 43,950 2,612 2,369 46,900 46,950 2,807 2,564 49,900 49,950 3,002 2,759 43,950 44,000 2,615 2,373 46,950 47,000 2,810 2,568 49,950 50,000 3,005 2,763 $44,000 $47,000 $50,000 44,000 44,050 2,619 2,376 47,000 47,050 2,814 2,571 50,000 50,050 3,009 2,766 44,050 44,100 2,622 2,379 47,050 47,100 2,817 2,574 50,050 50,100 3,012 2,769 44,100 44,150 2,625 2,382 47,100 47,150 2,820 2,577 50,100 50,150 3,015 2,772 44,150 44,200 2,628 2,386 47,150 47,200 2,823 2,581 50,150 50,200 3,018 2,776 44,200 44,250 2,632 2,389 47,200 47,250 2,827 2,584 50,200 50,250 3,022 2,779 44,250 44,300 2,635 2,392 47,250 47,300 2,830 2,587 50,250 50,300 3,025 2,782 44,300 44,350 2,638 2,395 47,300 47,350 2,833 2,590 50,300 50,350 3,028 2,785 44,350 44,400 2,641 2,399 47,350 47,400 2,836 2,594 50,350 50,400 3,031 2,789 44,400 44,450 2,645 2,402 47,400 47,450 2,840 2,597 50,400 50,450 3,035 2,792 44,450 44,500 2,648 2,405 47,450 47,500 2,843 2,600 50,450 50,500 3,038 2,795 44,500 44,550 2,651 2,408 47,500 47,550 2,846 2,603 50,500 50,550 3,041 2,798 44,550 44,600 2,654 2,412 47,550 47,600 2,849 2,607 50,550 50,600 3,044 2,802 44,600 44,650 2,658 2,415 47,600 47,650 2,853 2,610 50,600 50,650 3,048 2,805 44,650 44,700 2,661 2,418 47,650 47,700 2,856 2,613 50,650 50,700 3,051 2,808 44,700 44,750 2,664 2,421 47,700 47,750 2,859 2,616 50,700 50,750 3,054 2,811 44,750 44,800 2,667 2,425 47,750 47,800 2,862 2,620 50,750 50,800 3,057 2,815 44,800 44,850 2,671 2,428 47,800 47,850 2,866 2,623 50,800 50,850 3,061 2,818 44,850 44,900 2,674 2,431 47,850 47,900 2,869 2,626 50,850 50,900 3,064 2,821 44,900 44,950 2,677 2,434 47,900 47,950 2,872 2,629 50,900 50,950 3,067 2,824 44,950 45,000 2,680 2,438 47,950 48,000 2,875 2,633 50,950 51,000 3,070 2,828

Tax Tables 2021 (continued) If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household *This column must also be used by a qualifying widow(er). EIN00046 11-15-2021 Page 59 of 64 $51,000 Your tax is — $54,000 Your tax is — $57,000 Your tax is — 51,000 51,050 3,074 2,831 54,000 54,050 3,269 3,026 57,000 57,050 3,464 3,221 51,050 51,100 3,077 2,834 54,050 54,100 3,272 3,029 57,050 57,100 3,467 3,224 51,100 51,150 3,080 2,837 54,100 54,150 3,275 3,032 57,100 57,150 3,470 3,227 51,150 51,200 3,083 2,841 54,150 54,200 3,278 3,036 57,150 57,200 3,473 3,231 51,200 51,250 3,087 2,844 54,200 54,250 3,282 3,039 57,200 57,250 3,477 3,234 51,250 51,300 3,090 2,847 54,250 54,300 3,285 3,042 57,250 57,300 3,480 3,237 51,300 51,350 3,093 2,850 54,300 54,350 3,288 3,045 57,300 57,350 3,483 3,240 51,350 51,400 3,096 2,854 54,350 54,400 3,291 3,049 57,350 57,400 3,486 3,244 51,400 51,450 3,100 2,857 54,400 54,450 3,295 3,052 57,400 57,450 3,490 3,247 51,450 51,500 3,103 2,860 54,450 54,500 3,298 3,055 57,450 57,500 3,493 3,250 51,500 51,550 3,106 2,863 54,500 54,550 3,301 3,058 57,500 57,550 3,496 3,253 51,550 51,600 3,109 2,867 54,550 54,600 3,304 3,062 57,550 57,600 3,499 3,257 51,600 51,650 3,113 2,870 54,600 54,650 3,308 3,065 57,600 57,650 3,503 3,260 51,650 51,700 3,116 2,873 54,650 54,700 3,311 3,068 57,650 57,700 3,506 3,263 51,700 51,750 3,119 2,876 54,700 54,750 3,314 3,071 57,700 57,750 3,509 3,266 51,750 51,800 3,122 2,880 54,750 54,800 3,317 3,075 57,750 57,800 3,512 3,270 51,800 51,850 3,126 2,883 54,800 54,850 3,321 3,078 57,800 57,850 3,516 3,273 51,850 51,900 3,129 2,886 54,850 54,900 3,324 3,081 57,850 57,900 3,519 3,276 51,900 51,950 3,132 2,889 54,900 54,950 3,327 3,084 57,900 57,950 3,522 3,279 51,950 52,000 3,135 2,893 54,950 55,000 3,330 3,088 57,950 58,000 3,525 3,283 $52,000 $55,000 $58,000 52,000 52,050 3,139 2,896 55,000 55,050 3,334 3,091 58,000 58,050 3,529 3,286 52,050 52,100 3,142 2,899 55,050 55,100 3,337 3,094 58,050 58,100 3,532 3,289 52,100 52,150 3,145 2,902 55,100 55,150 3,340 3,097 58,100 58,150 3,535 3,292 52,150 52,200 3,148 2,906 55,150 55,200 3,343 3,101 58,150 58,200 3,538 3,296 52,200 52,250 3,152 2,909 55,200 55,250 3,347 3,104 58,200 58,250 3,542 3,299 52,250 52,300 3,155 2,912 55,250 55,300 3,350 3,107 58,250 58,300 3,545 3,302 52,300 52,350 3,158 2,915 55,300 55,350 3,353 3,110 58,300 58,350 3,548 3,305 52,350 52,400 3,161 2,919 55,350 55,400 3,356 3,114 58,350 58,400 3,551 3,309 52,400 52,450 3,165 2,922 55,400 55,450 3,360 3,117 58,400 58,450 3,555 3,312 52,450 52,500 3,168 2,925 55,450 55,500 3,363 3,120 58,450 58,500 3,558 3,315 52,500 52,550 3,171 2,928 55,500 55,550 3,366 3,123 58,500 58,550 3,561 3,318 52,550 52,600 3,174 2,932 55,550 55,600 3,369 3,127 58,550 58,600 3,564 3,322 52,600 52,650 3,178 2,935 55,600 55,650 3,373 3,130 58,600 58,650 3,568 3,325 52,650 52,700 3,181 2,938 55,650 55,700 3,376 3,133 58,650 58,700 3,571 3,328 52,700 52,750 3,184 2,941 55,700 55,750 3,379 3,136 58,700 58,750 3,574 3,331 52,750 52,800 3,187 2,945 55,750 55,800 3,382 3,140 58,750 58,800 3,577 3,335 52,800 52,850 3,191 2,948 55,800 55,850 3,386 3,143 58,800 58,850 3,581 3,338 52,850 52,900 3,194 2,951 55,850 55,900 3,389 3,146 58,850 58,900 3,584 3,341 52,900 52,950 3,197 2,954 55,900 55,950 3,392 3,149 58,900 58,950 3,587 3,344 52,950 53,000 3,200 2,958 55,950 56,000 3,395 3,153 58,950 59,000 3,590 3,348 $53,000 $56,000 $59,000 53,000 53,050 3,204 2,961 56,000 56,050 3,399 3,156 59,000 59,050 3,594 3,351 53,050 53,100 3,207 2,964 56,050 56,100 3,402 3,159 59,050 59,100 3,597 3,354 53,100 53,150 3,210 2,967 56,100 56,150 3,405 3,162 59,100 59,150 3,600 3,357 53,150 53,200 3,213 2,971 56,150 56,200 3,408 3,166 59,150 59,200 3,603 3,361 53,200 53,250 3,217 2,974 56,200 56,250 3,412 3,169 59,200 59,250 3,607 3,364 53,250 53,300 3,220 2,977 56,250 56,300 3,415 3,172 59,250 59,300 3,610 3,367 53,300 53,350 3,223 2,980 56,300 56,350 3,418 3,175 59,300 59,350 3,613 3,370 53,350 53,400 3,226 2,984 56,350 56,400 3,421 3,179 59,350 59,400 3,616 3,374 53,400 53,450 3,230 2,987 56,400 56,450 3,425 3,182 59,400 59,450 3,620 3,377 53,450 53,500 3,233 2,990 56,450 56,500 3,428 3,185 59,450 59,500 3,623 3,380 53,500 53,550 3,236 2,993 56,500 56,550 3,431 3,188 59,500 59,550 3,626 3,383 53,550 53,600 3,239 2,997 56,550 56,600 3,434 3,192 59,550 59,600 3,629 3,387 53,600 53,650 3,243 3,000 56,600 56,650 3,438 3,195 59,600 59,650 3,633 3,390 53,650 53,700 3,246 3,003 56,650 56,700 3,441 3,198 59,650 59,700 3,636 3,393 53,700 53,750 3,249 3,006 56,700 56,750 3,444 3,201 59,700 59,750 3,639 3,396 53,750 53,800 3,252 3,010 56,750 56,800 3,447 3,205 59,750 59,800 3,642 3,400 53,800 53,850 3,256 3,013 56,800 56,850 3,451 3,208 59,800 59,850 3,646 3,403 53,850 53,900 3,259 3,016 56,850 56,900 3,454 3,211 59,850 59,900 3,649 3,406 53,900 53,950 3,262 3,019 56,900 56,950 3,457 3,214 59,900 59,950 3,652 3,409 53,950 54,000 3,265 3,023 56,950 57,000 3,460 3,218 59,950 60,000 3,655 3,413

Tax Tables 2021 (continued) If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household *This column must also be used by a qualifying widow(er). EIN00046 11-15-2021 Page 60 of 64 $60,000 Your tax is — $63,000 Your tax is — $66,000 Your tax is — 60,000 60,050 3,659 3,416 63,000 63,050 3,854 3,611 66,000 66,050 4,049 3,806 60,050 60,100 3,662 3,419 63,050 63,100 3,857 3,614 66,050 66,100 4,052 3,809 60,100 60,150 3,665 3,422 63,100 63,150 3,860 3,617 66,100 66,150 4,055 3,812 60,150 60,200 3,668 3,426 63,150 63,200 3,863 3,621 66,150 66,200 4,058 3,816 60,200 60,250 3,672 3,429 63,200 63,250 3,867 3,624 66,200 66,250 4,062 3,819 60,250 60,300 3,675 3,432 63,250 63,300 3,870 3,627 66,250 66,300 4,065 3,822 60,300 60,350 3,678 3,435 63,300 63,350 3,873 3,630 66,300 66,350 4,068 3,825 60,350 60,400 3,681 3,439 63,350 63,400 3,876 3,634 66,350 66,400 4,071 3,829 60,400 60,450 3,685 3,442 63,400 63,450 3,880 3,637 66,400 66,450 4,075 3,832 60,450 60,500 3,688 3,445 63,450 63,500 3,883 3,640 66,450 66,500 4,078 3,835 60,500 60,550 3,691 3,448 63,500 63,550 3,886 3,643 66,500 66,550 4,081 3,838 60,550 60,600 3,694 3,452 63,550 63,600 3,889 3,647 66,550 66,600 4,084 3,842 60,600 60,650 3,698 3,455 63,600 63,650 3,893 3,650 66,600 66,650 4,088 3,845 60,650 60,700 3,701 3,458 63,650 63,700 3,896 3,653 66,650 66,700 4,091 3,848 60,700 60,750 3,704 3,461 63,700 63,750 3,899 3,656 66,700 66,750 4,094 3,851 60,750 60,800 3,707 3,465 63,750 63,800 3,902 3,660 66,750 66,800 4,097 3,855 60,800 60,850 3,711 3,468 63,800 63,850 3,906 3,663 66,800 66,850 4,101 3,858 60,850 60,900 3,714 3,471 63,850 63,900 3,909 3,666 66,850 66,900 4,104 3,861 60,900 60,950 3,717 3,474 63,900 63,950 3,912 3,669 66,900 66,950 4,107 3,864 60,950 61,000 3,720 3,478 63,950 64,000 3,915 3,673 66,950 67,000 4,110 3,868 $61,000 $64,000 $67,000 61,000 61,050 3,724 3,481 64,000 64,050 3,919 3,676 67,000 67,050 4,114 3,871 61,050 61,100 3,727 3,484 64,050 64,100 3,922 3,679 67,050 67,100 4,117 3,874 61,100 61,150 3,730 3,487 64,100 64,150 3,925 3,682 67,100 67,150 4,120 3,877 61,150 61,200 3,733 3,491 64,150 64,200 3,928 3,686 67,150 67,200 4,123 3,881 61,200 61,250 3,737 3,494 64,200 64,250 3,932 3,689 67,200 67,250 4,127 3,884 61,250 61,300 3,740 3,497 64,250 64,300 3,935 3,692 67,250 67,300 4,130 3,887 61,300 61,350 3,743 3,500 64,300 64,350 3,938 3,695 67,300 67,350 4,133 3,890 61,350 61,400 3,746 3,504 64,350 64,400 3,941 3,699 67,350 67,400 4,136 3,894 61,400 61,450 3,750 3,507 64,400 64,450 3,945 3,702 67,400 67,450 4,140 3,897 61,450 61,500 3,753 3,510 64,450 64,500 3,948 3,705 67,450 67,500 4,143 3,900 61,500 61,550 3,756 3,513 64,500 64,550 3,951 3,708 67,500 67,550 4,146 3,903 61,550 61,600 3,759 3,517 64,550 64,600 3,954 3,712 67,550 67,600 4,149 3,907 61,600 61,650 3,763 3,520 64,600 64,650 3,958 3,715 67,600 67,650 4,153 3,910 61,650 61,700 3,766 3,523 64,650 64,700 3,961 3,718 67,650 67,700 4,156 3,913 61,700 61,750 3,769 3,526 64,700 64,750 3,964 3,721 67,700 67,750 4,159 3,916 61,750 61,800 3,772 3,530 64,750 64,800 3,967 3,725 67,750 67,800 4,162 3,920 61,800 61,850 3,776 3,533 64,800 64,850 3,971 3,728 67,800 67,850 4,166 3,923 61,850 61,900 3,779 3,536 64,850 64,900 3,974 3,731 67,850 67,900 4,169 3,926 61,900 61,950 3,782 3,539 64,900 64,950 3,977 3,734 67,900 67,950 4,172 3,929 61,950 62,000 3,785 3,543 64,950 65,000 3,980 3,738 67,950 68,000 4,175 3,933 $62,000 $65,000 $68,000 62,000 62,050 3,789 3,546 65,000 65,050 3,984 3,741 68,000 68,050 4,179 3,936 62,050 62,100 3,792 3,549 65,050 65,100 3,987 3,744 68,050 68,100 4,182 3,939 62,100 62,150 3,795 3,552 65,100 65,150 3,990 3,747 68,100 68,150 4,185 3,942 62,150 62,200 3,798 3,556 65,150 65,200 3,993 3,751 68,150 68,200 4,188 3,946 62,200 62,250 3,802 3,559 65,200 65,250 3,997 3,754 68,200 68,250 4,192 3,949 62,250 62,300 3,805 3,562 65,250 65,300 4,000 3,757 68,250 68,300 4,195 3,952 62,300 62,350 3,808 3,565 65,300 65,350 4,003 3,760 68,300 68,350 4,198 3,955 62,350 62,400 3,811 3,569 65,350 65,400 4,006 3,764 68,350 68,400 4,201 3,959 62,400 62,450 3,815 3,572 65,400 65,450 4,010 3,767 68,400 68,450 4,205 3,962 62,450 62,500 3,818 3,575 65,450 65,500 4,013 3,770 68,450 68,500 4,208 3,965 62,500 62,550 3,821 3,578 65,500 65,550 4,016 3,773 68,500 68,550 4,211 3,968 62,550 62,600 3,824 3,582 65,550 65,600 4,019 3,777 68,550 68,600 4,214 3,972 62,600 62,650 3,828 3,585 65,600 65,650 4,023 3,780 68,600 68,650 4,218 3,975 62,650 62,700 3,831 3,588 65,650 65,700 4,026 3,783 68,650 68,700 4,221 3,978 62,700 62,750 3,834 3,591 65,700 65,750 4,029 3,786 68,700 68,750 4,224 3,981 62,750 62,800 3,837 3,595 65,750 65,800 4,032 3,790 68,750 68,800 4,227 3,985 62,800 62,850 3,841 3,598 65,800 65,850 4,036 3,793 68,800 68,850 4,231 3,988 62,850 62,900 3,844 3,601 65,850 65,900 4,039 3,796 68,850 68,900 4,234 3,991 62,900 62,950 3,847 3,604 65,900 65,950 4,042 3,799 68,900 68,950 4,237 3,994 62,950 63,000 3,850 3,608 65,950 66,000 4,045 3,803 68,950 69,000 4,240 3,998

Tax Tables 2021 (continued) If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household *This column must also be used by a qualifying widow(er). EIN00046 11-15-2021 Page 61 of 64 $69,000 Your tax is — $72,000 Your tax is — $75,000 Your tax is — 69,000 69,050 4,244 4,001 72,000 72,050 4,439 4,196 75,000 75,050 4,634 4,391 69,050 69,100 4,247 4,004 72,050 72,100 4,442 4,199 75,050 75,100 4,637 4,394 69,100 69,150 4,250 4,007 72,100 72,150 4,445 4,202 75,100 75,150 4,640 4,397 69,150 69,200 4,253 4,011 72,150 72,200 4,448 4,206 75,150 75,200 4,643 4,401 69,200 69,250 4,257 4,014 72,200 72,250 4,452 4,209 75,200 75,250 4,647 4,404 69,250 69,300 4,260 4,017 72,250 72,300 4,455 4,212 75,250 75,300 4,650 4,407 69,300 69,350 4,263 4,020 72,300 72,350 4,458 4,215 75,300 75,350 4,653 4,410 69,350 69,400 4,266 4,024 72,350 72,400 4,461 4,219 75,350 75,400 4,656 4,414 69,400 69,450 4,270 4,027 72,400 72,450 4,465 4,222 75,400 75,450 4,660 4,417 69,450 69,500 4,273 4,030 72,450 72,500 4,468 4,225 75,450 75,500 4,663 4,420 69,500 69,550 4,276 4,033 72,500 72,550 4,471 4,228 75,500 75,550 4,666 4,423 69,550 69,600 4,279 4,037 72,550 72,600 4,474 4,232 75,550 75,600 4,669 4,427 69,600 69,650 4,283 4,040 72,600 72,650 4,478 4,235 75,600 75,650 4,673 4,430 69,650 69,700 4,286 4,043 72,650 72,700 4,481 4,238 75,650 75,700 4,676 4,433 69,700 69,750 4,289 4,046 72,700 72,750 4,484 4,241 75,700 75,750 4,679 4,436 69,750 69,800 4,292 4,050 72,750 72,800 4,487 4,245 75,750 75,800 4,682 4,440 69,800 69,850 4,296 4,053 72,800 72,850 4,491 4,248 75,800 75,850 4,686 4,443 69,850 69,900 4,299 4,056 72,850 72,900 4,494 4,251 75,850 75,900 4,689 4,446 69,900 69,950 4,302 4,059 72,900 72,950 4,497 4,254 75,900 75,950 4,692 4,449 69,950 70,000 4,305 4,063 72,950 73,000 4,500 4,258 75,950 76,000 4,695 4,453 $70,000 $73,000 $76,000 70,000 70,050 4,309 4,066 73,000 73,050 4,504 4,261 76,000 76,050 4,699 4,456 70,050 70,100 4,312 4,069 73,050 73,100 4,507 4,264 76,050 76,100 4,702 4,459 70,100 70,150 4,315 4,072 73,100 73,150 4,510 4,267 76,100 76,150 4,705 4,462 70,150 70,200 4,318 4,076 73,150 73,200 4,513 4,271 76,150 76,200 4,708 4,466 70,200 70,250 4,322 4,079 73,200 73,250 4,517 4,274 76,200 76,250 4,712 4,469 70,250 70,300 4,325 4,082 73,250 73,300 4,520 4,277 76,250 76,300 4,715 4,472 70,300 70,350 4,328 4,085 73,300 73,350 4,523 4,280 76,300 76,350 4,718 4,475 70,350 70,400 4,331 4,089 73,350 73,400 4,526 4,284 76,350 76,400 4,721 4,479 70,400 70,450 4,335 4,092 73,400 73,450 4,530 4,287 76,400 76,450 4,725 4,482 70,450 70,500 4,338 4,095 73,450 73,500 4,533 4,290 76,450 76,500 4,728 4,485 70,500 70,550 4,341 4,098 73,500 73,550 4,536 4,293 76,500 76,550 4,731 4,488 70,550 70,600 4,344 4,102 73,550 73,600 4,539 4,297 76,550 76,600 4,734 4,492 70,600 70,650 4,348 4,105 73,600 73,650 4,543 4,300 76,600 76,650 4,738 4,495 70,650 70,700 4,351 4,108 73,650 73,700 4,546 4,303 76,650 76,700 4,741 4,498 70,700 70,750 4,354 4,111 73,700 73,750 4,549 4,306 76,700 76,750 4,744 4,501 70,750 70,800 4,357 4,115 73,750 73,800 4,552 4,310 76,750 76,800 4,747 4,505 70,800 70,850 4,361 4,118 73,800 73,850 4,556 4,313 76,800 76,850 4,751 4,508 70,850 70,900 4,364 4,121 73,850 73,900 4,559 4,316 76,850 76,900 4,754 4,511 70,900 70,950 4,367 4,124 73,900 73,950 4,562 4,319 76,900 76,950 4,757 4,514 70,950 71,000 4,370 4,128 73,950 74,000 4,565 4,323 76,950 77,000 4,760 4,518 $71,000 $74,000 $77,000 71,000 71,050 4,374 4,131 74,000 74,050 4,569 4,326 77,000 77,050 4,764 4,521 71,050 71,100 4,377 4,134 74,050 74,100 4,572 4,329 77,050 77,100 4,767 4,524 71,100 71,150 4,380 4,137 74,100 74,150 4,575 4,332 77,100 77,150 4,770 4,527 71,150 71,200 4,383 4,141 74,150 74,200 4,578 4,336 77,150 77,200 4,773 4,531 71,200 71,250 4,387 4,144 74,200 74,250 4,582 4,339 77,200 77,250 4,777 4,534 71,250 71,300 4,390 4,147 74,250 74,300 4,585 4,342 77,250 77,300 4,780 4,537 71,300 71,350 4,393 4,150 74,300 74,350 4,588 4,345 77,300 77,350 4,783 4,540 71,350 71,400 4,396 4,154 74,350 74,400 4,591 4,349 77,350 77,400 4,786 4,544 71,400 71,450 4,400 4,157 74,400 74,450 4,595 4,352 77,400 77,450 4,790 4,547 71,450 71,500 4,403 4,160 74,450 74,500 4,598 4,355 77,450 77,500 4,793 4,550 71,500 71,550 4,406 4,163 74,500 74,550 4,601 4,358 77,500 77,550 4,796 4,553 71,550 71,600 4,409 4,167 74,550 74,600 4,604 4,362 77,550 77,600 4,799 4,557 71,600 71,650 4,413 4,170 74,600 74,650 4,608 4,365 77,600 77,650 4,803 4,560 71,650 71,700 4,416 4,173 74,650 74,700 4,611 4,368 77,650 77,700 4,806 4,563 71,700 71,750 4,419 4,176 74,700 74,750 4,614 4,371 77,700 77,750 4,809 4,566 71,750 71,800 4,422 4,180 74,750 74,800 4,617 4,375 77,750 77,800 4,812 4,570 71,800 71,850 4,426 4,183 74,800 74,850 4,621 4,378 77,800 77,850 4,816 4,573 71,850 71,900 4,429 4,186 74,850 74,900 4,624 4,381 77,850 77,900 4,819 4,576 71,900 71,950 4,432 4,189 74,900 74,950 4,627 4,384 77,900 77,950 4,822 4,579 71,950 72,000 4,435 4,193 74,950 75,000 4,630 4,388 77,950 78,000 4,825 4,583

Tax Tables 2021 (continued) If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household *This column must also be used by a qualifying widow(er). EIN00046 11-15-2021 Page 62 of 64 $78,000 Your tax is — $81,000 Your tax is — $84,000 Your tax is — 78,000 78,050 4,829 4,586 81,000 81,050 5,024 4,781 84,000 84,050 5,219 4,976 78,050 78,100 4,832 4,589 81,050 81,100 5,027 4,784 84,050 84,100 5,222 4,979 78,100 78,150 4,835 4,592 81,100 81,150 5,030 4,787 84,100 84,150 5,225 4,982 78,150 78,200 4,838 4,596 81,150 81,200 5,033 4,791 84,150 84,200 5,228 4,986 78,200 78,250 4,842 4,599 81,200 81,250 5,037 4,794 84,200 84,250 5,232 4,989 78,250 78,300 4,845 4,602 81,250 81,300 5,040 4,797 84,250 84,300 5,235 4,992 78,300 78,350 4,848 4,605 81,300 81,350 5,043 4,800 84,300 84,350 5,238 4,995 78,350 78,400 4,851 4,609 81,350 81,400 5,046 4,804 84,350 84,400 5,241 4,999 78,400 78,450 4,855 4,612 81,400 81,450 5,050 4,807 84,400 84,450 5,245 5,002 78,450 78,500 4,858 4,615 81,450 81,500 5,053 4,810 84,450 84,500 5,248 5,005 78,500 78,550 4,861 4,618 81,500 81,550 5,056 4,813 84,500 84,550 5,251 5,008 78,550 78,600 4,864 4,622 81,550 81,600 5,059 4,817 84,550 84,600 5,254 5,012 78,600 78,650 4,868 4,625 81,600 81,650 5,063 4,820 84,600 84,650 5,258 5,015 78,650 78,700 4,871 4,628 81,650 81,700 5,066 4,823 84,650 84,700 5,261 5,018 78,700 78,750 4,874 4,631 81,700 81,750 5,069 4,826 84,700 84,750 5,264 5,021 78,750 78,800 4,877 4,635 81,750 81,800 5,072 4,830 84,750 84,800 5,267 5,025 78,800 78,850 4,881 4,638 81,800 81,850 5,076 4,833 84,800 84,850 5,271 5,028 78,850 78,900 4,884 4,641 81,850 81,900 5,079 4,836 84,850 84,900 5,274 5,031 78,900 78,950 4,887 4,644 81,900 81,950 5,082 4,839 84,900 84,950 5,277 5,034 78,950 79,000 4,890 4,648 81,950 82,000 5,085 4,843 84,950 85,000 5,280 5,038 $79,000 $82,000 $85,000 79,000 79,050 4,894 4,651 82,000 82,050 5,089 4,846 85,000 85,050 5,284 5,041 79,050 79,100 4,897 4,654 82,050 82,100 5,092 4,849 85,050 85,100 5,287 5,044 79,100 79,150 4,900 4,657 82,100 82,150 5,095 4,852 85,100 85,150 5,290 5,047 79,150 79,200 4,903 4,661 82,150 82,200 5,098 4,856 85,150 85,200 5,293 5,051 79,200 79,250 4,907 4,664 82,200 82,250 5,102 4,859 85,200 85,250 5,297 5,054 79,250 79,300 4,910 4,667 82,250 82,300 5,105 4,862 85,250 85,300 5,300 5,057 79,300 79,350 4,913 4,670 82,300 82,350 5,108 4,865 85,300 85,350 5,303 5,060 79,350 79,400 4,916 4,674 82,350 82,400 5,111 4,869 85,350 85,400 5,306 5,064 79,400 79,450 4,920 4,677 82,400 82,450 5,115 4,872 85,400 85,450 5,310 5,067 79,450 79,500 4,923 4,680 82,450 82,500 5,118 4,875 85,450 85,500 5,313 5,070 79,500 79,550 4,926 4,683 82,500 82,550 5,121 4,878 85,500 85,550 5,316 5,073 79,550 79,600 4,929 4,687 82,550 82,600 5,124 4,882 85,550 85,600 5,319 5,077 79,600 79,650 4,933 4,690 82,600 82,650 5,128 4,885 85,600 85,650 5,323 5,080 79,650 79,700 4,936 4,693 82,650 82,700 5,131 4,888 85,650 85,700 5,326 5,083 79,700 79,750 4,939 4,696 82,700 82,750 5,134 4,891 85,700 85,750 5,329 5,086 79,750 79,800 4,942 4,700 82,750 82,800 5,137 4,895 85,750 85,800 5,332 5,090 79,800 79,850 4,946 4,703 82,800 82,850 5,141 4,898 85,800 85,850 5,336 5,093 79,850 79,900 4,949 4,706 82,850 82,900 5,144 4,901 85,850 85,900 5,339 5,096 79,900 79,950 4,952 4,709 82,900 82,950 5,147 4,904 85,900 85,950 5,342 5,099 79,950 80,000 4,955 4,713 82,950 83,000 5,150 4,908 85,950 86,000 5,345 5,103 $80,000 $83,000 $86,000 80,000 80,050 4,959 4,716 83,000 83,050 5,154 4,911 86,000 86,050 5,349 5,106 80,050 80,100 4,962 4,719 83,050 83,100 5,157 4,914 86,050 86,100 5,352 5,109 80,100 80,150 4,965 4,722 83,100 83,150 5,160 4,917 86,100 86,150 5,355 5,112 80,150 80,200 4,968 4,726 83,150 83,200 5,163 4,921 86,150 86,200 5,358 5,116 80,200 80,250 4,972 4,729 83,200 83,250 5,167 4,924 86,200 86,250 5,362 5,119 80,250 80,300 4,975 4,732 83,250 83,300 5,170 4,927 86,250 86,300 5,365 5,122 80,300 80,350 4,978 4,735 83,300 83,350 5,173 4,930 86,300 86,350 5,368 5,125 80,350 80,400 4,981 4,739 83,350 83,400 5,176 4,934 86,350 86,400 5,371 5,129 80,400 80,450 4,985 4,742 83,400 83,450 5,180 4,937 86,400 86,450 5,375 5,132 80,450 80,500 4,988 4,745 83,450 83,500 5,183 4,940 86,450 86,500 5,378 5,135 80,500 80,550 4,991 4,748 83,500 83,550 5,186 4,943 86,500 86,550 5,381 5,138 80,550 80,600 4,994 4,752 83,550 83,600 5,189 4,947 86,550 86,600 5,384 5,142 80,600 80,650 4,998 4,755 83,600 83,650 5,193 4,950 86,600 86,650 5,388 5,145 80,650 80,700 5,001 4,758 83,650 83,700 5,196 4,953 86,650 86,700 5,391 5,148 80,700 80,750 5,004 4,761 83,700 83,750 5,199 4,956 86,700 86,750 5,394 5,151 80,750 80,800 5,007 4,765 83,750 83,800 5,202 4,960 86,750 86,800 5,397 5,155 80,800 80,850 5,011 4,768 83,800 83,850 5,206 4,963 86,800 86,850 5,401 5,158 80,850 80,900 5,014 4,771 83,850 83,900 5,209 4,966 86,850 86,900 5,404 5,161 80,900 80,950 5,017 4,774 83,900 83,950 5,212 4,969 86,900 86,950 5,407 5,164 80,950 81,000 5,020 4,778 83,950 84,000 5,215 4,973 86,950 87,000 5,410 5,168

Tax Tables 2021 (continued) If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household *This column must also be used by a qualifying widow(er). EIN00046 11-15-2021 Page 63 of 64 $87,000 Your tax is — $90,000 Your tax is — $93,000 Your tax is — 87,000 87,050 5,414 5,171 90,000 90,050 5,609 5,366 93,000 93,050 5,804 5,561 87,050 87,100 5,417 5,174 90,050 90,100 5,612 5,369 93,050 93,100 5,807 5,564 87,100 87,150 5,420 5,177 90,100 90,150 5,615 5,372 93,100 93,150 5,810 5,567 87,150 87,200 5,423 5,181 90,150 90,200 5,618 5,376 93,150 93,200 5,813 5,571 87,200 87,250 5,427 5,184 90,200 90,250 5,622 5,379 93,200 93,250 5,817 5,574 87,250 87,300 5,430 5,187 90,250 90,300 5,625 5,382 93,250 93,300 5,820 5,577 87,300 87,350 5,433 5,190 90,300 90,350 5,628 5,385 93,300 93,350 5,823 5,580 87,350 87,400 5,436 5,194 90,350 90,400 5,631 5,389 93,350 93,400 5,826 5,584 87,400 87,450 5,440 5,197 90,400 90,450 5,635 5,392 93,400 93,450 5,830 5,587 87,450 87,500 5,443 5,200 90,450 90,500 5,638 5,395 93,450 93,500 5,833 5,590 87,500 87,550 5,446 5,203 90,500 90,550 5,641 5,398 93,500 93,550 5,836 5,593 87,550 87,600 5,449 5,207 90,550 90,600 5,644 5,402 93,550 93,600 5,839 5,597 87,600 87,650 5,453 5,210 90,600 90,650 5,648 5,405 93,600 93,650 5,843 5,600 87,650 87,700 5,456 5,213 90,650 90,700 5,651 5,408 93,650 93,700 5,846 5,603 87,700 87,750 5,459 5,216 90,700 90,750 5,654 5,411 93,700 93,750 5,849 5,606 87,750 87,800 5,462 5,220 90,750 90,800 5,657 5,415 93,750 93,800 5,852 5,610 87,800 87,850 5,466 5,223 90,800 90,850 5,661 5,418 93,800 93,850 5,856 5,613 87,850 87,900 5,469 5,226 90,850 90,900 5,664 5,421 93,850 93,900 5,859 5,616 87,900 87,950 5,472 5,229 90,900 90,950 5,667 5,424 93,900 93,950 5,862 5,619 87,950 88,000 5,475 5,233 90,950 91,000 5,670 5,428 93,950 94,000 5,865 5,623 $88,000 $91,000 $94,000 88,000 88,050 5,479 5,236 91,000 91,050 5,674 5,431 94,000 94,050 5,869 5,626 88,050 88,100 5,482 5,239 91,050 91,100 5,677 5,434 94,050 94,100 5,872 5,629 88,100 88,150 5,485 5,242 91,100 91,150 5,680 5,437 94,100 94,150 5,875 5,632 88,150 88,200 5,488 5,246 91,150 91,200 5,683 5,441 94,150 94,200 5,878 5,636 88,200 88,250 5,492 5,249 91,200 91,250 5,687 5,444 94,200 94,250 5,882 5,639 88,250 88,300 5,495 5,252 91,250 91,300 5,690 5,447 94,250 94,300 5,885 5,642 88,300 88,350 5,498 5,255 91,300 91,350 5,693 5,450 94,300 94,350 5,888 5,645 88,350 88,400 5,501 5,259 91,350 91,400 5,696 5,454 94,350 94,400 5,891 5,649 88,400 88,450 5,505 5,262 91,400 91,450 5,700 5,457 94,400 94,450 5,895 5,652 88,450 88,500 5,508 5,265 91,450 91,500 5,703 5,460 94,450 94,500 5,898 5,655 88,500 88,550 5,511 5,268 91,500 91,550 5,706 5,463 94,500 94,550 5,901 5,658 88,550 88,600 5,514 5,272 91,550 91,600 5,709 5,467 94,550 94,600 5,904 5,662 88,600 88,650 5,518 5,275 91,600 91,650 5,713 5,470 94,600 94,650 5,908 5,665 88,650 88,700 5,521 5,278 91,650 91,700 5,716 5,473 94,650 94,700 5,911 5,668 88,700 88,750 5,524 5,281 91,700 91,750 5,719 5,476 94,700 94,750 5,914 5,671 88,750 88,800 5,527 5,285 91,750 91,800 5,722 5,480 94,750 94,800 5,917 5,675 88,800 88,850 5,531 5,288 91,800 91,850 5,726 5,483 94,800 94,850 5,921 5,678 88,850 88,900 5,534 5,291 91,850 91,900 5,729 5,486 94,850 94,900 5,924 5,681 88,900 88,950 5,537 5,294 91,900 91,950 5,732 5,489 94,900 94,950 5,927 5,684 88,950 89,000 5,540 5,298 91,950 92,000 5,735 5,493 94,950 95,000 5,930 5,688 $89,000 $92,000 $95,000 89,000 89,050 5,544 5,301 92,000 92,050 5,739 5,496 95,000 95,050 5,934 5,691 89,050 89,100 5,547 5,304 92,050 92,100 5,742 5,499 95,050 95,100 5,937 5,694 89,100 89,150 5,550 5,307 92,100 92,150 5,745 5,502 95,100 95,150 5,940 5,697 89,150 89,200 5,553 5,311 92,150 92,200 5,748 5,506 95,150 95,200 5,943 5,701 89,200 89,250 5,557 5,314 92,200 92,250 5,752 5,509 95,200 95,250 5,947 5,704 89,250 89,300 5,560 5,317 92,250 92,300 5,755 5,512 95,250 95,300 5,950 5,707 89,300 89,350 5,563 5,320 92,300 92,350 5,758 5,515 95,300 95,350 5,953 5,710 89,350 89,400 5,566 5,324 92,350 92,400 5,761 5,519 95,350 95,400 5,956 5,714 89,400 89,450 5,570 5,327 92,400 92,450 5,765 5,522 95,400 95,450 5,960 5,717 89,450 89,500 5,573 5,330 92,450 92,500 5,768 5,525 95,450 95,500 5,963 5,720 89,500 89,550 5,576 5,333 92,500 92,550 5,771 5,528 95,500 95,550 5,966 5,723 89,550 89,600 5,579 5,337 92,550 92,600 5,774 5,532 95,550 95,600 5,969 5,727 89,600 89,650 5,583 5,340 92,600 92,650 5,778 5,535 95,600 95,650 5,973 5,730 89,650 89,700 5,586 5,343 92,650 92,700 5,781 5,538 95,650 95,700 5,976 5,733 89,700 89,750 5,589 5,346 92,700 92,750 5,784 5,541 95,700 95,750 5,979 5,736 89,750 89,800 5,592 5,350 92,750 92,800 5,787 5,545 95,750 95,800 5,982 5,740 89,800 89,850 5,596 5,353 92,800 92,850 5,791 5,548 95,800 95,850 5,986 5,743 89,850 89,900 5,599 5,356 92,850 92,900 5,794 5,551 95,850 95,900 5,989 5,746 89,900 89,950 5,602 5,359 92,900 92,950 5,797 5,554 95,900 95,950 5,992 5,749 89,950 90,000 5,605 5,363 92,950 93,000 5,800 5,558 95,950 96,000 5,995 5,753

Tax Tables 2021 (continued) If Form 40, line 19 or Form 43, line 41 is And your filing status is If Form 40, line 19 or Form 43, line 41 is And your filing status is At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household At Least But Less Than Single or Married Filing Separately Married Filing Jointly* or Head of Household EIN00046 11-15-2021 Page 64 of 64 $96,000 Your tax is — 96,000 96,050 5,999 5,756 96,050 96,100 6,002 5,759 96,100 96,150 6,005 5,762 96,150 96,200 6,008 5,766 96,200 96,250 6,012 5,769 96,250 96,300 6,015 5,772 96,300 96,350 6,018 5,775 96,350 96,400 6,021 5,779 96,400 96,450 6,025 5,782 96,450 96,500 6,028 5,785 96,500 96,550 6,031 5,788 96,550 96,600 6,034 5,792 96,600 96,650 6,038 5,795 96,650 96,700 6,041 5,798 96,700 96,750 6,044 5,801 96,750 96,800 6,047 5,805 96,800 96,850 6,051 5,808 96,850 96,900 6,054 5,811 96,900 96,950 6,057 5,814 96,950 97,000 6,060 5,818 $97,000 97,000 97,050 6,064 5,821 97,050 97,100 6,067 5,824 97,100 97,150 6,070 5,827 97,150 97,200 6,073 5,831 97,200 97,250 6,077 5,834 97,250 97,300 6,080 5,837 97,300 97,350 6,083 5,840 97,350 97,400 6,086 5,844 97,400 97,450 6,090 5,847 97,450 97,500 6,093 5,850 97,500 97,550 6,096 5,853 97,550 97,600 6,099 5,857 97,600 97,650 6,103 5,860 97,650 97,700 6,106 5,863 97,700 97,750 6,109 5,866 97,750 97,800 6,112 5,870 97,800 97,850 6,116 5,873 97,850 97,900 6,119 5,876 97,900 97,950 6,122 5,879 97,950 98,000 6,125 5,883 $98,000 Your tax is — 98,000 98,050 6,129 5,886 98,050 98,100 6,132 5,889 98,100 98,150 6,135 5,892 98,150 98,200 6,138 5,896 98,200 98,250 6,142 5,899 98,250 98,300 6,145 5,902 98,300 98,350 6,148 5,905 98,350 98,400 6,151 5,909 98,400 98,450 6,155 5,912 98,450 98,500 6,158 5,915 98,500 98,550 6,161 5,918 98,550 98,600 6,164 5,922 98,600 98,650 6,168 5,925 98,650 98,700 6,171 5,928 98,700 98,750 6,174 5,931 98,750 98,800 6,177 5,935 98,800 98,850 6,181 5,938 98,850 98,900 6,184 5,941 98,900 98,950 6,187 5,944 98,950 99,000 6,190 5,948 $99,000 99,000 99,050 6,194 5,951 99,050 99,100 6,197 5,954 99,100 99,150 6,200 5,957 99,150 99,200 6,203 5,961 99,200 99,250 6,207 5,964 99,250 99,300 6,210 5,967 99,300 99,350 6,213 5,970 99,350 99,400 6,216 5,974 99,400 99,450 6,220 5,977 99,450 99,500 6,223 5,980 99,500 99,550 6,226 5,983 99,550 99,600 6,229 5,987 99,600 99,650 6,233 5,990 99,650 99,700 6,236 5,993 99,700 99,750 6,239 5,996 99,750 99,800 6,242 6,000 99,800 99,850 6,246 6,003 99,850 99,900 6,249 6,006 99,900 99,950 6,252 6,009 99,950 100,000 6,255 6,013 *This column must also be used by a qualifying widow(er). Use the following schedules if your taxable income is $100,000 or more. Single Taxpayers and Married Filing Separate Returns If you checked Filing Status Box 1 or 3, your tax is $6,257 plus 6.5% of the amount over $100,000. Married Filing Joint Returns, Qualifying Widow and Widowers, and Head of Household If you checked Filing Status Box 2, 4, or 5, your tax is $6,014 plus 6.5% of the amount over $100,000. Enter the tax on Form 40, line 20 or Form 43, line 42. Tax Rate Schedules