Form 24 Grocery Credit Refund You or Your Spouse Must be Age 65 or Older 8734 2022 State Use Only Your first name and initial Last name Your Social Security number Deceased on If a joint return, spouse’s first name and initial Last name Spouse’s Social Security number Deceased on Current mailing address City State ZIP code A. Income 1. Enter your gross income. Include wages, salaries, tips, interest, dividends, self-employment income before expenses, farm income before expenses, rental income before expenses, and pensions. Don’t include Social Security benefits and/or Veterans Administration disability benefits on this line ............................................... 1 2. Filing Status 2 ▪ Married filing jointly: one 65 or older $27,300 ................................................ ▪ Married filing jointly: both 65 or older $28,700 ............................................... ▪ Single: 65 or older $14,700 ............................................................................ 3. Compare lines 1 and 2. ▪ If line 1 is equal to or larger than line 2, you can’t use this form. You must file Form 40 to receive your grocery credit. ▪ If line 1 is less than line 2, continue. EFO00086 12-30-2022 C. Signatures Required If you or your spouse can’t sign, your representative must write “unable to sign” in the signature spaces and enter their name, address, and relationship. If anyone other than the surviving spouse signs on behalf of a deceased person, you must complete and include IRS Form 1310. Your signature ▪ X Date Phone number Spouse’s signature (If a joint return, both must sign.) ▪ X MAIL TO: Idaho State Tax Commission PO Box 56 Boise, ID 83756-0056 ▪ Routing No. ▪ Account No. Type of Account ▪ Checking ▪ Savings B. Refund Claimed Yourself Spouse 1. Enter the date of birth .......................................................... Month Day Year Month Day Year 2. Check the boxes that apply. ▪ Under age 65 ................................................... $100 per person ▪ ▪ Age 65 or older ................................................ $120 per person ▪ 3. If you’re donating your grocery credit to the Cooperative Welfare Fund, check here and the $0 total refund claimed box on line 4 ................................................................................................ ▪ $0 $120 $220 $240 4. Total refund claimed (check one box) .............................................................. ▪ 5. Direct Deposit. See instructions. ▪ Check if final deposit destination is outside of U.S.

EIN00072 03-29-2022 Form 24 — Instructions Grocery Credit Refund 2022 Contact us: In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660 Hearing impaired (TDD) (800) 377-3529 tax.idaho.gov/contact If your refund is being forwarded from a United States financial institution to a financial institution or financial agency located outside the United States, check the box on line 5. If, after filing this form, 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. Enter the account number of the account you want your refund deposited into. The account number can be up to 17 characters (both numbers and letters). 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. The check example below shows where the proper banking information is located. 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. Who Qualifies to Use This Form You can use this form if all of these are true: • You and your spouse were Idaho residents for all of 2022 • You and your spouse aren’t required to file an Idaho income tax return • You’re 65 or older on December 31, 2022, (you or your spouse) You can’t use this form if, for any part of the year, you or your spouse: • Received assistance under the federal food stamp program • Were incarcerated • Resided illegally in the United States • Had dependents • Filed as married filing separately If you don’t meet the requirements to use Form 24, you can claim the grocery credit on Form 40 or 43. You can’t claim the grocery credit on more than one form. Part A. Income Line 2. Filing Status Status Gross Income If you’re married: • Filing jointly, one spouse 65 or older ....... $27,300 • Filing jointly, both spouses 65 or older .... $28,700 If you’re single: • 65 or older ............................................... $14,700 Part B. Refund Claimed Line 3. Grocery Credit Donation You can donate your entire grocery credit to the Cooperative Welfare Fund. It’s a trust fund in the state treasury. All money in the fund is used for public assistance and welfare purposes. To donate, check the box on line 3 and the zero ($0) box on line 4. Once the donation is made, it can’t be changed. Line 5. Direct Deposit Complete line 5 if you want us to deposit your refund directly into your bank account instead of mailing you a check.

Form 39R Resident Supplemental Schedule 2022 Names as shown on return Social Security number A. Additions. See instructions, page 27. 1 00 1. Federal net operating loss deduction included on Form 40, line 7 .......................................... ▪ 2. Capital loss carryover incurred outside the state before becoming an Idaho resident ............ ▪ 2 00 3. Non-Idaho state and local bond interest and dividends ........................................................... ▪ 3 00 4. Idaho college savings account withdrawal .............................................................................. ▪ 4 00 5. Bonus depreciation. Include federal Form 4562s Check the box if you have a current year loss limitation. See instructions ▪ ▪ 5 00 .................. 6. Other additions. Include explanation ....................................................................................... ▪ 6 00 7. Total additions. Add lines 1 through 6. Enter here and on Form 40, line 8 .............................. ▪ 7 00 B. Subtractions. See instructions, page 29. 1 00 1. Idaho net operating loss carryover ▪ Idaho net operating loss carryback ▪ Enter total here .............................. 2. State income tax refund, if included in federal income ............................................................ ▪ 2 00 3. Interest from U.S. government obligations .............................................................................. ▪ 3 00 4. Energy efficiency upgrades ..................................................................................................... ▪ 4 00 5. Alternative energy device deduction Year Acquired Type of Device Total Cost Percentage a. 2022 $ X 40% = 5a ▪ 00 b. 2021 $ X 20% = 5b ▪ 00 c. 2020 $ X 20% = 5c ▪ 00 d. 2019 $ X 20% = 5d ▪ 00 e. Add lines 5a through 5d. Can’t exceed $5,000 ................................................................ ▪ 5e 00 6. Child/dependent care. Complete worksheet on page 30, and include federal Form 2441 ..... ▪ 6 00 7. Social Security and railroad benefits, if included in federal income ........................................ ▪ 7 00 8. Retirement benefits deduction a. If single, enter $40,140 or if married filing jointly, enter $60,210 ▪ 8a 00 b. Federal Railroad Retirement benefits received ........................... ▪ 8b 00 c. Social Security benefits received ................................................ ▪ 8c 00 d. Line 8a minus lines 8b and 8c. If less than zero, enter zero ....... 8d 00 e. Qualified retirement benefits included in federal income ............. ▪ 8e 00 f. Enter the smaller of line 8d or 8e here ............................................................................. ▪ 8f 00 9. Technological equipment donation .......................................................................................... ▪ 9 00 10. Idaho capital gains deduction. Include Form CG .................................................................... ▪ 10 00 11. Active duty military pay earned outside of Idaho ..................................................................... ▪ 11 00 12. Adoption expenses .................................................................................................................. ▪ 12 00 13. Idaho medical savings account. Contributions Interest ▪ 13 00 Financial institution Account number 14. Idaho college savings program ............................................................................................... ▪ 14 00 15. Home for the aged or developmentally disabled. Complete Part E, line 3 ............................. ▪ 15 00 16. Idaho lottery winnings, less than $600 per prize ..................................................................... ▪ 16 00 17. Income earned on a reservation by an American Indian ......................................................... ▪ 17 00 EFO00088 12-30-2022 Page 1 of 2

EFO00088 12-30-2022 Page 2 of 2 18. Health insurance premiums ..................................................................................................... ▪ 18 00 19. Long-term care insurance ....................................................................................................... ▪ 19 00 20. Workers’ compensation insurance .......................................................................................... ▪ 20 00 21. Bonus depreciation. Include Form 4562s ................................................................................ ▪ 21 00 22. First-time home buyer savings account. Contributions Interest  22‌ 00  Financial institution Account number ▪ ▪ By checking the box, I attest that I am a first-time home buyer. See instructions. 23. Other subtractions. Include explanation .................................................................................. ▪ 23 00 24. Total subtractions. Add lines 1 through 4, 5e through 7, and 8f through 23. Enter here and on Form 40, line 10 ........................................................................................ ▪ 24 00 Names as shown on return Social Security number C. Credit for income tax paid to other states. See instructions, page 37. This credit is being claimed for taxes paid to: ▪ (State name) 1. Idaho tax, Form 40, line 20. Enter amount here ................................. 1 00 Include a copy of the income tax return and a separate Form 39R for each state for which a credit is claimed. 2. Federal adjusted gross income earned in other state adjusted for Idaho modifications. See instructions ................................................ ▪ 2 00 3. Idaho adjusted income. See instructions ........................................... 3 00 4. Divide line 2 by line 3. Enter percentage here ................................... 4 % 5. Multiply line 1 by line 4. Enter amount here ............................................................................. 5 00 6. Other state’s tax due minus its income tax credits .................................................................. ▪ 6 00 7. Enter the smaller of lines 5 or 6 here and on Form 40, line 22 ................................................ ▪ 7 00 D. Credits for Idaho educational entity and Idaho youth and rehabilitation facility contributions, and live organ donation expenses. See instructions, page 37. 1. Credit for Idaho educational entity contributions ..................................................................... ▪ 1 00 2. Credit for Idaho youth and rehabilitation facility contributions ................................................. ▪ 2 00 3. Credit for live organ donation expenses .................................................................................. ▪ 3 00 4. Total credits. Add lines 1 through 3. Enter total here and on Form 40, line 23 ........................ 4 00 E. Maintaining a home for a family member age 65 or older or a family member with a developmental disability. See instructions, page 39. 1. Did you maintain a home for an immediate family member age 65 or older (not including you and your spouse) and provide more than one-half of that person’s support? ................... Yes No 2. Did you maintain a home for an immediate family member with a developmental disability (including you and your spouse) and provide more than one-half of that person’s support? .... Yes No 3. List each family member you’re claiming: Family Member’s Name Family Member’s Social Security Number Relationship to Person Filing Return Family Member’s Birthdate (mm/dd/yyyy) Check Here if Developmentally Disabled First Name Last Name 4. Total amount claimed ($100 for each qualifying member but not more than $300). Enter here and on Form 40, line 44 ......................................................................................... 4 00 F. Dependents: (Continued from Form 40, page 1, line 6) First Name Last Name Social Security Number Birthdate (mm/dd/yyyy) Form 39R 2022 (continued)

EIN00046 12-30-2022 Page 27 of 64 Form 39R — Instructions Resident Supplemental Schedule 2022 Complete Form 39R if you’re filing Form 40. If you’re filing 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 12-30-2022 Page 28 of 64 Form 39R — Instructions 2022 (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 current year loss limitation for the following: • At Risk (IRC Section 465) • Passive Loss (IRC Section 469) • Partnership Basis (IRC Section 704(d)) • Shareholder Basis (IRC Section 1366(d) Check the box and include Form DBDA. 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 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.

EIN00046 12-30-2022 Page 29 of 64 Form 39R — Instructions 2022 (continued) 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. Examples of energy efficiency upgrades include: • Insulation that’s added to existing insulation. Insulated siding doesn’t qualify unless the

EIN00046 12-30-2022 Page 30 of 64 Form 39R — Instructions 2022 (continued) 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 you acquired the device in 2019, 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 2022. 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 12-30-2022 Page 31 of 64 Form 39R — Instructions 2022 (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 12-30-2022 Page 32 of 64 Form 39R — Instructions 2022 (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 2022 are: Married filing jointly: • Recipient age 65 or older ....................... $60,210 • Recipient age 62 or older and disabled ... $60,210 Single: • Age 65 or older ...................................... $40,140 • Age 62 or older and disabled .................. $40,140 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 (e) Certain sales of partnership interests. See Idaho Code 63-3022H(3)(f) for more information. Note: Gains from the sale of stocks and other intangibles don’t qualify.

EIN00046 12-30-2022 Page 33 of 64 Form 39R — Instructions 2022 (continued) Complete Idaho Form CG to compute your capital gains deduction. 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

EIN00046 12-30-2022 Page 34 of 64 Form 39R — Instructions 2022 (continued) ‚ Autism ‚ Other condition found to be closely related to or similar to, one of these impairments, and • 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.

EIN00046 12-30-2022 Page 35 of 64 Form 39R — Instructions 2022 (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 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. (Subtract line 5 from line 4. 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. Subtract lines 8 and 9 from line 7. 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. Subtract ine 1 from line 6. 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 .........................................

EIN00046 12-30-2022 Page 36 of 64 Form 39R — Instructions 2022 (continued) 14.Enter the total long-term care insurance costs deducted elsewhere on the federal return ................................ 15.Long-term care insurance deduction allowed. Subtract lines 13 and 14 from line 11. Enter the amount on Form 39R, line 19 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.

EIN00046 12-30-2022 Page 37 of 64 Form 39R — Instructions 2022 (continued) 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 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. Include amounts from Form ID K-1, Part VIII, line 55 to calculate the credit amount. 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 After calculating the credit amount, you can add any amounts reported on Form ID K-1, Part XI, line 63 to that amount. The total credit can’t exceed $500 ($1,000 on a joint return). 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

EIN00046 12-30-2022 Page 38 of 64 Form 39R — Instructions 2022 (continued) • 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 • 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 Include amounts from Form ID K-1, Part VIII, line 56 to calculate the credit amount. 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 After calculating the credit amount, you can add any amounts reported on Form ID K-1, Part XI, line 65 to that amount. The total credit can’t exceed $100 ($200 on a joint return). 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.

EIN00046 12-30-2022 Page 39 of 64 Form 39R — Instructions 2022 (continued) 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 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.

Form 39R Resident Supplemental Schedule 2022 Names as shown on return Social Security number A. Additions. See instructions, page 27. 1 00 1. Federal net operating loss deduction included on Form 40, line 7 .......................................... ▪ 2. Capital loss carryover incurred outside the state before becoming an Idaho resident ............ ▪ 2 00 3. Non-Idaho state and local bond interest and dividends ........................................................... ▪ 3 00 4. Idaho college savings account withdrawal .............................................................................. ▪ 4 00 5. Bonus depreciation. Include federal Form 4562s Check the box if you have a current year loss limitation. See instructions ▪ ▪ 5 00 .................. 6. Other additions. Include explanation ....................................................................................... ▪ 6 00 7. Total additions. Add lines 1 through 6. Enter here and on Form 40, line 8 .............................. ▪ 7 00 B. Subtractions. See instructions, page 29. 1 00 1. Idaho net operating loss carryover ▪ Idaho net operating loss carryback ▪ Enter total here .............................. 2. State income tax refund, if included in federal income ............................................................ ▪ 2 00 3. Interest from U.S. government obligations .............................................................................. ▪ 3 00 4. Energy efficiency upgrades ..................................................................................................... ▪ 4 00 5. Alternative energy device deduction Year Acquired Type of Device Total Cost Percentage a. 2022 $ X 40% = 5a ▪ 00 b. 2021 $ X 20% = 5b ▪ 00 c. 2020 $ X 20% = 5c ▪ 00 d. 2019 $ X 20% = 5d ▪ 00 e. Add lines 5a through 5d. Can’t exceed $5,000 ................................................................ ▪ 5e 00 6. Child/dependent care. Complete worksheet on page 30, and include federal Form 2441 ..... ▪ 6 00 7. Social Security and railroad benefits, if included in federal income ........................................ ▪ 7 00 8. Retirement benefits deduction a. If single, enter $40,140 or if married filing jointly, enter $60,210 ▪ 8a 00 b. Federal Railroad Retirement benefits received ........................... ▪ 8b 00 c. Social Security benefits received ................................................ ▪ 8c 00 d. Line 8a minus lines 8b and 8c. If less than zero, enter zero ....... 8d 00 e. Qualified retirement benefits included in federal income ............. ▪ 8e 00 f. Enter the smaller of line 8d or 8e here ............................................................................. ▪ 8f 00 9. Technological equipment donation .......................................................................................... ▪ 9 00 10. Idaho capital gains deduction. Include Form CG .................................................................... ▪ 10 00 11. Active duty military pay earned outside of Idaho ..................................................................... ▪ 11 00 12. Adoption expenses .................................................................................................................. ▪ 12 00 13. Idaho medical savings account. Contributions Interest ▪ 13 00 Financial institution Account number 14. Idaho college savings program ............................................................................................... ▪ 14 00 15. Home for the aged or developmentally disabled. Complete Part E, line 3 ............................. ▪ 15 00 16. Idaho lottery winnings, less than $600 per prize ..................................................................... ▪ 16 00 17. Income earned on a reservation by an American Indian ......................................................... ▪ 17 00 EFO00088 03-01-2023 Page 1 of 2

EFO00088 03-01-2023 Page 2 of 2 18. Health insurance premiums ..................................................................................................... ▪ 18 00 19. Long-term care insurance ....................................................................................................... ▪ 19 00 20. Workers’ compensation insurance .......................................................................................... ▪ 20 00 21. Bonus depreciation. Include Form 4562s ................................................................................ ▪ 21 00 22. First-time home buyer savings account. Contributions Interest  22‌ 00  Financial institution Account number ▪ ▪ By checking the box, I attest that I am a first-time home buyer. See instructions. 23. Other subtractions. Include explanation .................................................................................. ▪ 23 00 24. Total subtractions. Add lines 1 through 4, 5e through 7, and 8f through 23. Enter here and on Form 40, line 10 ........................................................................................ ▪ 24 00 Names as shown on return Social Security number C. Credit for income tax paid to other states. See instructions, page 37. This credit is being claimed for taxes paid to: ▪ (State name) 1. Idaho tax, Form 40, line 20. Enter amount here ................................. 1 00 Include a copy of the income tax return and a separate Form 39R for each state for which a credit is claimed. 2. Federal adjusted gross income earned in other state adjusted for Idaho modifications. See instructions ................................................ ▪ 2 00 3. Idaho adjusted income. See instructions ........................................... 3 00 4. Divide line 2 by line 3. Enter percentage here ................................... 4 % 5. Multiply line 1 by line 4. Enter amount here ............................................................................. 5 00 6. Other state’s tax due minus its income tax credits. See instructions ....................................... ▪ 6 00 7. Enter the smaller of lines 5 or 6 here and on Form 40, line 22 ................................................ ▪ 7 00 D. Credits for Idaho educational entity and Idaho youth and rehabilitation facility contributions, and live organ donation expenses. See instructions, page 37. 1. Credit for Idaho educational entity contributions ..................................................................... ▪ 1 00 2. Credit for Idaho youth and rehabilitation facility contributions ................................................. ▪ 2 00 3. Credit for live organ donation expenses .................................................................................. ▪ 3 00 4. Total credits. Add lines 1 through 3. Enter total here and on Form 40, line 23 ........................ 4 00 E. Maintaining a home for a family member age 65 or older or a family member with a developmental disability. See instructions, page 39. 1. Did you maintain a home for an immediate family member age 65 or older (not including you and your spouse) and provide more than one-half of that person’s support? ................... Yes No 2. Did you maintain a home for an immediate family member with a developmental disability (including you and your spouse) and provide more than one-half of that person’s support? .... Yes No 3. List each family member you’re claiming: Family Member’s Name Family Member’s Social Security Number Relationship to Person Filing Return Family Member’s Birthdate (mm/dd/yyyy) Check Here if Developmentally Disabled First Name Last Name 4. Total amount claimed ($100 for each qualifying member but not more than $300). Enter here and on Form 40, line 44 ......................................................................................... 4 00 F. Dependents: (Continued from Form 40, page 1, line 6) First Name Last Name Social Security Number Birthdate (mm/dd/yyyy) Form 39R 2022 (continued)

EIN00046 03-01-2023 Page 27 of 64 Form 39R — Instructions Resident Supplemental Schedule 2022 Complete Form 39R if you’re filing Form 40. If you’re filing 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 03-01-2023 Page 28 of 64 Form 39R — Instructions 2022 (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 current year loss limitation for the following: • At Risk (IRC Section 465) • Passive Loss (IRC Section 469) • Partnership Basis (IRC Section 704(d)) • Shareholder Basis (IRC Section 1366(d) Check the box and include Form DBDA. 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 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.

EIN00046 03-01-2023 Page 29 of 64 Form 39R — Instructions 2022 (continued) 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. Examples of energy efficiency upgrades include: • Insulation that’s added to existing insulation. Insulated siding doesn’t qualify unless the

EIN00046 03-01-2023 Page 30 of 64 Form 39R — Instructions 2022 (continued) 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 you acquired the device in 2019, 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 2022. 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 03-01-2023 Page 31 of 64 Form 39R — Instructions 2022 (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 03-01-2023 Page 32 of 64 Form 39R — Instructions 2022 (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 2022 are: Married filing jointly: • Recipient age 65 or older ....................... $60,210 • Recipient age 62 or older and disabled ... $60,210 Single: • Age 65 or older ...................................... $40,140 • Age 62 or older and disabled .................. $40,140 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 (e) Certain sales of partnership interests. See Idaho Code 63-3022H(3)(f) for more information. Note: Gains from the sale of stocks and other intangibles don’t qualify.

EIN00046 03-01-2023 Page 33 of 64 Form 39R — Instructions 2022 (continued) Complete Idaho Form CG to compute your capital gains deduction. 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

EIN00046 03-01-2023 Page 34 of 64 Form 39R — Instructions 2022 (continued) ‚ Autism ‚ Other condition found to be closely related to or similar to, one of these impairments, and • 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.

EIN00046 03-01-2023 Page 35 of 64 Form 39R — Instructions 2022 (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 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. (Subtract line 5 from line 4. 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. Subtract lines 8 and 9 from line 7. 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. Subtract ine 1 from line 6. 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 .........................................

EIN00046 03-01-2023 Page 36 of 64 Form 39R — Instructions 2022 (continued) 14.Enter the total long-term care insurance costs deducted elsewhere on the federal return ................................ 15.Long-term care insurance deduction allowed. Subtract lines 13 and 14 from line 11. Enter the amount on Form 39R, line 19 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.

EIN00046 03-01-2023 Page 37 of 64 Form 39R — Instructions 2022 (continued) 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 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. State and local tax (SALT) workaround payments or credits aren’t subtracted. 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 excluding SALT workaround payments or credits. 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. Include amounts from Form ID K-1, Part VIII, line 55 to calculate the credit amount. 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 After calculating the credit amount, you can add any amounts reported on Form ID K-1, Part XI, line 63 to that amount. The total credit can’t exceed $500 ($1,000 on a joint return). A qualified educational entity includes: • A nonprofit corporation, fund, foundation, research park, trust, or association organized

EIN00046 03-01-2023 Page 38 of 64 Form 39R — Instructions 2022 (continued) 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 • 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 Include amounts from Form ID K-1, Part VIII, line 56 to calculate the credit amount. 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 After calculating the credit amount, you can add any amounts reported on Form ID K-1, Part XI, line 65 to that amount. The total credit can’t exceed $100 ($200 on a joint return). 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

EIN00046 03-01-2023 Page 39 of 64 Form 39R — Instructions 2022 (continued) • $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 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.

Don’t Staple 8734 Form 40 2022 Individual Income Tax Return Amended Return? Check the box. ▪ State Use Only See page 7 of the instructions for the reasons to amend, and enter the number that applies. ▪ For calendar year 2022 or fiscal year beginning , ending Please Print or Type Your first name and initial Your last name Your Social Security number (SSN) Deceased in 2022 Spouse’s first name and initial Spouse’s last name Spouse’s Social Security number (SSN) Deceased in 2022 Current mailing address Forms and instructions available at tax.idaho.gov City State ZIP code Foreign country (if not U.S.) Filing Status. Check only one box. If married filing jointly or separately, enter spouse’s name and Social Security number above. Married filing jointly Married filing separately Head of household Qualifying widow(er) with qualifying dependents 1. Single 2. 3. 4. 5. List your dependents below. If you have more than four dependents, continue on Form 39R. Enter total number on line 6c. Dependent’s first name Dependent’s last name Dependent’s SSN Dependent’s birthdate (mm/dd/yyyy) Don’t Staple Income. See instructions, page 7. 7 00 7. Enter your federal adjusted gross income from federal Form 1040 or 1040-SR, line 11. Include a complete copy of your federal return ..................................................................................... ▪ 8. Additions from Form 39R, Part A, line 7. Include Form 39R ................................................................. 8 00 9. Total. Add lines 7 and 8 ......................................................................................................................... 9 00 10. Subtractions from Form 39R, Part B, line 24. Include Form 39R .......................................................... 10 00 11. Total Adjusted Income. Subtract line 10 from line 9 ........................................................................... ▪ 11 00 Tax Computation. See instructions, page 8. Standard Deduction for Most People Single or Married Filing Separately: $12,950 Head of Household: $19,400 Married Filing Jointly or Qualifying Widow(er): $25,900 a. If age 65 or older ............................... ▪ Yourself ▪ Spouse 12. Check b. If blind ................................................ ▪ Yourself ▪ Spouse c. If your parent or someone else can claim you as a dependent, check here and enter zero on line 43 ....... ▪ 13. Itemized deductions. Include federal Schedule A. Federal limits apply ........................... ▪ 13 00 14. State and local income or general sales taxes included on federal Schedule A .............. ▪ 14 00 15. Subtract line 14 from line 13. If you don’t use federal Schedule A, enter zero ................ 15 00 16. Standard deduction. See instructions, page 8, to determine amount if not standard ...... ▪ 16 00 17. Subtract the larger of line 15 or 16 from line 11. If less than zero, enter zero ................ 17 00 18. Qualified business income deduction .............................................................................. ▪ 18 00 19. Idaho taxable income. Subtract line 18 from line 17 ....................................................... ▪ 19 00 20. Tax from tables or rate schedule. See instructions, page 53 ........................................... ▪ 20 00 Continue to page 2. MAIL TO: Idaho State Tax Commission, PO Box 56, Boise, ID 83756-0056 Include a complete copy of your federal return. EFO00089 12-30-2022 Page 1 of 2 Household. See instructions, page 7. If someone can claim you as a dependent, leave line 6a blank. Enter “1” on lines 6a and 6b, if they apply. 6a. Yourself 6b. Spouse 6c. Dependents 6d. Total household

21. Tax amount from line 20 ........................................................................................................................ 21 00 Credits. Limits apply. See instructions, page 9. 22 00 22. Income tax paid to other states. Include Form 39R and a copy of other states’ returns .... ▪ 23. Total credits from Form 39R, Part D, line 4. Include Form 39R ................................. 23 00 24. Total business income tax credits from Form 44, Part I, line 10. Include Form 44 ...... 24 00 25. Idaho Child Tax Credit. Computed amount from worksheet on page 10 ................... ▪25 00 26. Total Credits. Add lines 22 through 25 ................................................................................................. 26 00 27. Subtract line 26 from line 21. If line 26 is more than line 21, enter zero ................................................ 27 00 Other Taxes. See instructions, page 10. 28 00 28. Fuels use tax due. Include Form 75 ...................................................................................................... 29. Sales/use tax due on untaxed purchases (online, mail order, and other) ...................................... ▪ 29 00 30. Total tax from recapture of income tax credits from Form 44, Part II, line 6. Include Form 44 ............. 30 00 31. Tax from recapture of qualified investment exemption (QIE). Include Form 49ER ............................... ▪ 31 00 32. Permanent building fund tax. 32 10 00 Check the box if you received Idaho public assistance payments for 2022 .................................. ▪ 33. Total Tax. Add lines 27 through 32 ....................................................................................................... ▪ 33 00 Donations. See instructions, page 10. I want to donate to: 34. Idaho Nongame Wildlife Fund ......... ▪ 35. Idaho Children’s Trust Fund ......... ▪ 36. Special Olympics Idaho ................... ▪ 37. Idaho Guard & Reserve Family .... ▪ 38. American Red Cross of Idaho Fund ▪ 39. Veterans Support Fund ................ ▪ 40. Idaho Food Bank Fund .................... ▪ 41. Opportunity Scholarship Program ▪ 42. Total Tax Plus Donations. Add lines 33 through 41............................................................................. 42 00 Sign Here Your signature (required) ▪ Spouse’s signature (if a joint return, both must sign) ▪ Date Paid preparer’s signature ▪ Preparer’s EIN, SSN, PTIN ▪ Taxpayer’s phone number Preparer’s address State ZIP code Preparer’s phone number Payments and Other Credits. 43. Grocery Credit. Computed amount from worksheet on page 11 .................................. ▪ To receive your grocery credit, enter the computed amount on line 43 ............................................ ▪ 43 00 To donate your grocery credit to the Cooperative Welfare Fund, check the box and enter zero on line 43 ▪ 44. Maintaining a home for family member age 65 or older or developmentally disabled. Include Form 39R ... ▪ 44 00 45. Special fuels tax refund Gasoline tax refund Include Form 75 ..... 45 00 46. Idaho income tax withheld. Include Form W-2s and any 1099s that show Idaho withholding ............... ▪ 46 00 47. 2022 Form 51 estimated payments and amount applied from 2021 return ........................................... ▪ 47 00 48. Paid by entity ▪ Withheld ▪ ABE ▪ See instructions ....... 48 00 49. Tax Reimbursement Incentive credit ▪ Claim of Right credit ▪ See instructions ... 49 00 50. Total Payments and Other Credits. Add lines 43 through 49 ............................................................. 50 00 Amended Return Only. Complete this section to determine your tax due or refund. See instructions. 58 00 58. Total due (line 54) or overpaid (line 55) on this return ........................................................................... 59. Refund from original return plus additional refunds ....................................................................................... ▪ 59 00 60. Tax paid with original return plus additional tax paid ............................................................................. ▪ 60 00 61. Amended tax due or refund. Add lines 58 and 59 then subtract line 60 ................................................ 61 00 Within 180 days of receiving this return, the Idaho State Tax Commission may discuss this return with the paid preparer identified below. Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct, and complete. See instructions. ▪ 57. Direct Deposit. See instructions, page 13. ▪ Check if final deposit destination is outside the U.S. Type of Account: ▪ Checking ▪Routing No. ▪Account No. ▪ Savings EFO00089 12-30-2022 Page 2 of 2 Tax Due or Refund. See instructions, page 12. 51 00 51. Tax Due. If line 42 is more than line 50, subtract line 50 from line 42 ........................................... ▪ 52. Penalty ▪ Interest from the due date ▪ Enter total ............................. 52 00 Check box if penalty is caused by an unqualified Idaho medical savings account withdrawal ...... ▪ 53. Nonrefundable credit from a prior year return. See Form 44 instructions ..................................................... ▪ 53 00 54. Total Due. Add lines 51 and 52, then subtract line 53 ................................................................................. ▪ 54 00 55. Overpaid. If line 42 is less than line 50, subtract lines 42 and 52 from line 50 ............................................. ▪ 55 00 56. Refund ........... ▪ Apply to 2023 .......... ▪ Form 40 2022 (continued)

EIN00046 12-30-2022 Page 7 of 64 Form 40 — Instructions Individual Income Tax Return 2022 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 2022 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 12-30-2022 Page 8 of 64 Form 40 — Instructions 2022 (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, 2023, you may consider yourself 65 on December 31, 2022. 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 2022 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 2022, 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 $12,950 • Married filing jointly or qualifying widow(er), enter $25,900 • Head of household, enter $19,400 ...... 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 $400 to your earned income. Enter the total. No. Enter $1,150 .............................. 4. If you can be claimed as a dependent, enter the smaller of lines 1 or 3. If born after January 1, 1958, and not blind, skip to line 6. Otherwise, go to line 5 ...............

EIN00046 12-30-2022 Page 9 of 64 Form 40 — Instructions 2022 (continued) 5. If born before January 2, 1958, or blind, multiply the total number of boxes checked on Form 40, lines 12a and 12b, by $1,400 ($1,750 if single or head of household) ............................................. 6. Add lines 4 and 5. 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 37. 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, 2022 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 12-30-2022 Page 10 of 64 Form 40 — Instructions 2022 (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. Subtract lines 4 through 6 from line 3. 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 2023 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 12-30-2022 Page 11 of 64 Form 40 — Instructions 2022 (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 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, 2022, 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 12-30-2022 Page 12 of 64 Form 40 — Instructions 2022 (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, 2023. 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 2021 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 2023 is 5%.

EIN00046 12-30-2022 Page 13 of 64 Form 40 — Instructions 2022 (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 Nonrefundable Credit From a Prior Year Return If you were denied a refund from an overpayment of tax on a prior year return because of the three-year statute of limitations, you may be eligible to take a credit for the amount. See Idaho Form 44 for calculation of your credit and include it with your return. Line 54 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 56 Refund/Apply to 2023 Refund Enter the amount of your overpayment from line 55 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. Apply to 2023 If you’re filing an original return, subtract the amount you want to refund from line 55. Any difference will be applied to your 2023 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

EIN00046 12-30-2022 Page 14 of 64 Form 40 — Instructions 2022 (continued) 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 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 54 is greater than zero, enter it as a positive amount. If line 54 is zero, enter the amount of overpayment that’s shown on line 55 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

Names as shown on return Social Security number 1. List qualifying capital gains and losses not included on lines 2 through 5 below. a. Description of property and Idaho location b. Date acquired (mm/dd/yyyy) c. Date sold (mm/dd/yyyy) d. Sales price e. Cost or other basis f. Gain or (loss) 2. Qualifying capital gain from sale of personal residence from federal Schedule D. 2 Idaho address of personal residence sold 3. Qualifying capital gain or (loss) from installment sales. Include federal Form 6252. 3 Idaho location of property sold on installment 4. Qualifying capital gain or (loss) from sales of business property. Include federal Form 4797. 4 Idaho location of business property 5. Qualifying capital gain or (loss) from partnerships, S corporations, estates, or trusts. a. Description of property and Idaho location b. Date acquired (mm/dd/yyyy) c. Date sold (mm/dd/yyyy) d. Pass-through entity (PTE) EIN e. Distributive share of gain or (loss) 6. Add amounts in column f of line 1 and lines 2 through 4, and amounts in column e of line 5 .. 6 7. Qualifying capital loss carryover. See instructions ................................................................... 7 8. Net gain or (loss). Subtract line 7 from line 6 ............................................................................. 8 9. If line 8 is a gain, multiply line 8 by 60% ................................................................................... 9 10. Capital gain net income included in federal adjusted gross income. See instructions .............. 10 11. Enter the smaller of line 9 or 10 here and on Form 39R, Part B, line 10, or Form 39NR, Part B, line 6 ......................................................................................................... 11 (See instructions for qualifying Idaho property.) Include additional schedules as needed to report all qualifying capital gains and losses. EFO00093 05-19-2022 Form CG Capital Gains Deduction 2022

EIN00070 05-19-2022 Page 1 of 2 Form CG — Instructions Capital Gains Deduction 2022 (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 (e) Certain sales of partnership interests qualify for this deduction. See Idaho Code 63-3022H(3)(f) to calculate the amount of qualifying gain, if any. CAUTION: Gains from the sale of stocks and other intangibles don’t qualify. If you have any capital gain in the current year and any capital loss carryover from a prior year, you must reduce your capital gain by the carryover loss. Only losses from qualifying property can be used to reduce your capital gain. The Idaho capital gains deduction can’t exceed the capital gain net income reported on the federal return. Gains treated as ordinary income don’t qualify for the deduction. Distributive Share of Gain or Loss from S Corporations, Partnerships, Trusts, and Estates (Pass-through Entity) Who is eligible for a capital gains deduction? Pass-through entities with a capital gain from qualifying property are eligible for the Idaho capital gains deduction. Pass-through entities that pay the tax for an individual can’t claim a capital gains deduction. How do pass-through entities report the gain or loss to a pass-through owner? 1. Calculate the amount of the gain or loss for the owner. 2. Enter this amount on Form ID K-1, Part VI, line 41. 3. Fill in all other information, such as the type of property sold, the date of the sale, and the holding period of the property. 4. Send the Form ID K-1 to the owner. What does a pass-through owner do with the Form ID K-1? The owner claims the deduction on their Idaho individual income tax return. Please refer to the individual tax return instructions for more information. Note: The pass-through owner can include the holding period of the entity when determining the holding period requirement for capital gains purposes. General Information Use Form CG to compute an individual’s Idaho capital gains deduction. The deduction is 60% of the capital gain net income included in federal taxable income from the sale of Idaho property. “Capital gain net income” is the amount left over when you reduce your gains by your losses from selling or exchanging capital assets. Only capital gains from the following Idaho property qualify: (a) Real property held for at least 12 months The term “real property” means land and includes the following: 1) Qualified conservation easements transferred to a qualified organization as described in sections 2031(c)(8)(B) and 170(h) of the Internal Revenue Code 2) Grazing permits or grazing leases issued by the U.S. Forest Service, the Bureau of Land Management, or the Idaho Department of Lands, but only if the grazing permit or grazing lease was transferred at the same time as the “base property” 3) Depreciable real property as described in section 1250(c) of the Internal Revenue Code, but only if that property was transferred in perpetuity and the transfer was required to be in writing according to Idaho Code section 9-503. (b) Tangible personal property used in a revenue-producing enterprise and held for at least 12 months A revenue-producing enterprise means: 1) Producing, assembling, fabricating, manufacturing or processing any agricultural, mineral, or manufactured product 2) Storing, warehousing, distributing, or selling at wholesale any products of agriculture, mining, or manufacturing 3) Feeding livestock at a feedlot 4) Operating laboratories or other facilities for scientific, agricultural, animal husbandry or industrial research, development or testing

EIN00070 05-19-2022 Page 2 of 2 Form CG — Instructions 2022 Contact us: In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660 Hearing impaired (TDD) (800) 377-3529 tax.idaho.gov/contact Specific Instructions Line 1. List qualifying capital gains and losses. Don’t include gains and losses reported on lines 2 through 5. Column a  Describe the type of property. Identify the Idaho location at the date of sale. Column b  Identify the month, day, and year the property was acquired. Column c  Identify the month, day, and year the property was sold. Column d  Enter the sales price. Column e  Enter the cost or other basis. Basis is computed under the appropriate provisions of the Internal Revenue Code. Column f  To compute your gain or loss, subtract column e from column d. Line 2. Enter the taxable gain from the sale of your Idaho home from federal Schedule D. If you’re reporting a gain that qualifies from previous installment sales, see line 3. Line 3. If you used federal Form 6252 to report the installment method for the gain on the sale of eligible property on your federal return, compute your capital gains deduction using the current year’s taxable portion of the installment payment. Include federal Form 6252. Capital gain from an installment sale isn’t eligible for the Idaho capital gains deduction if the property wasn’t held for the minimum holding period by the date sold. Line 4. Enter the eligible capital gain net income from federal Form 4797. Don’t include ordinary gains reported on federal Form 4797, Part II. Line 5. Enter your distributive share of qualifying capital gain or loss from pass-through entities. If filing Form 40, enter the amount shown from Form ID K-1, Part VI, line 41. If filing Form 43, enter the amount of qualified gains or losses included on Form 43, line 27; this is usually the amount from Form ID K-1, Part VI, line 41 multiplied by the percentage shown on Form ID K-1, Part III, line 6. Column a  Describe the type of property. Identify the Idaho location at the date of sale. Column b  Identify the month, day, and year the property was acquired. Column c  Identify the month, day, and year the property was sold. Column d  Enter the Employer Identification Number (EIN) of the pass-through entity. Column e  Enter your distributive share of gain or loss. Line 6. Enter the total of gains and losses in column f for lines 1 through 4, and column e, line 5. Line 7. Enter the total qualifying capital loss carryover from the prior year’s return. Line 9. If line 8 is a gain, enter 60% of line 8. If line 8 is a loss, you can’t claim this deduction. Line 10. Enter your capital gain net income included in federal adjusted gross income. This is the capital gain from federal Form 1040, line 7. If you have a capital loss, enter 0. Line 11. Compare lines 9 and 10. Enter the smaller amount here and on Form 39R, Part B, line 10 or Form 39NR, Part B, line 6. This is your Idaho capital gains deduction.

Individual Income Tax General Information 2022 EIN00046 03-01-2023 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 03-01-2023 Page 2 of 64 General Information 2022 What’s New for 2022 Conformity to Internal Revenue Code (IRC) Idaho conforms to the IRC as of January 1, 2022. Idaho doesn’t conform to bonus depreciation for assets acquired after 2009. Tax Rate Reduction Effective January 1, 2022, all tax rates have been decreased. Individual income tax rates now range from 1% to 6%. Nonrefundable Credit From Prior Year Return 2022 House Bill 715 extended the statute of limitations for up to 10 years relating to claims for credit of overpaid taxes. This credit can be used to offset taxes due. See Idaho Form 44 for more information. Who Must File • Every Idaho resident who must file a federal 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 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) $25,900 $27,300 $28,700 Head of household Under 65 65 or older $19,400 $21,150 Single Under 65 65 or older $12,950 $14,700 Qualifying widow(er) with dependent child Under 65 65 or older $25,900 $27,300 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. 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 • 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.

EIN00046 03-01-2023 Page 3 of 64 General Information 2022 (continued) 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, 2023, for the 2022 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. 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: 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 $1,150 Over $12,950 More than the larger of $1,150 or your earned income plus $400 Over 65 or blind Over $2,900 Over $14,700 More than the larger of $2,900 or your earned income plus $2,150 Over 65 and blind Over $4,650 Over $16,450 More than the larger of $4,650 or your earned income plus $3,900 Married Dependents Under 65 and not blind Over $1,150 Over $12,950 At least $5 and your spouse files a separate return and itemizes More than the larger of $1,150 or your earned income plus $400 Over 65 or blind Over $2,550 Over $14,350 At least $5 and your spouse files a separate return and itemizes More than the larger of $2,550 or your earned income plus $1,800 Over 65 and blind Over $3,950 Over $15,750 At least $5 and your spouse files a separate return and itemizes More than the larger of $3,950 or your earned income plus $3,200

EIN00046 03-01-2023 Page 4 of 64 General Information 2022 (continued) 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. Form ID K-1 8. W-2s and/or 1099s placed on top of Form 40 or 43 9. 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, 2023. If you qualify for an extension to file your Idaho return, send the return and pay in full by October 16, 2023. 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 5% per year (rate effective for 2023). 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 • 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.

EIN00046 03-01-2023 Page 5 of 64 General Information 2022 (continued) • 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 2022 ‚ 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. 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

EIN00046 03-01-2023 Page 6 of 64 General Information 2022 (continued) 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 03-01-2023 Page 7 of 64 Form 40 — Instructions Individual Income Tax Return 2022 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 2022 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 03-01-2023 Page 8 of 64 Form 40 — Instructions 2022 (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, 2023, you may consider yourself 65 on December 31, 2022. 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 2022 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 2022, 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 $12,950 • Married filing jointly or qualifying widow(er), enter $25,900 • Head of household, enter $19,400 ...... 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 $400 to your earned income. Enter the total. No. Enter $1,150 .............................. 4. If you can be claimed as a dependent, enter the smaller of lines 1 or 3. If born after January 1, 1958, and not blind, skip to line 6. Otherwise, go to line 5 ...............

EIN00046 03-01-2023 Page 9 of 64 Form 40 — Instructions 2022 (continued) 5. If born before January 2, 1958, or blind, multiply the total number of boxes checked on Form 40, lines 12a and 12b, by $1,400 ($1,750 if single or head of household) ............................................. 6. Add lines 4 and 5. 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 37. 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, 2022 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 03-01-2023 Page 10 of 64 Form 40 — Instructions 2022 (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. Subtract lines 4 through 6 from line 3. 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 2023 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 03-01-2023 Page 11 of 64 Form 40 — Instructions 2022 (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 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, 2022, 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 03-01-2023 Page 12 of 64 Form 40 — Instructions 2022 (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, 2023. 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 2021 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 2023 is 5%.

EIN00046 03-01-2023 Page 13 of 64 Form 40 — Instructions 2022 (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 Nonrefundable Credit From a Prior Year Return If you were denied a refund from an overpayment of tax on a prior year return because of the three-year statute of limitations, you may be eligible to take a credit for the amount. See Idaho Form 44 for calculation of your credit and include it with your return. Line 54 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 56 Refund/Apply to 2023 Refund Enter the amount of your overpayment from line 55 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. Apply to 2023 If you’re filing an original return, subtract the amount you want to refund from line 55. Any difference will be applied to your 2023 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

EIN00046 03-01-2023 Page 14 of 64 Form 40 — Instructions 2022 (continued) 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 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 54 is greater than zero, enter it as a positive amount. If line 54 is zero, enter the amount of overpayment that’s shown on line 55 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 03-01-2023 Page 15 of 64 Form 43 — Instructions Part-year Resident and Nonresident Income Tax Return 2022 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 2022. If you’re married and filing a joint return, check the box that applies to your spouse’s residency for 2022. 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 03-01-2023 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 2022. If you’re married and filing a joint return, enter the number of full months your spouse lived in Idaho in 2022. 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 2022, 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 2022 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 2022 (continued)

EIN00046 03-01-2023 Page 17 of 64 Form 43 — Instructions 2022 (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 03-01-2023 Page 18 of 64 Form 43 — Instructions 2022 (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 03-01-2023 Page 19 of 64 Form 43 — Instructions 2022 (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, 2023, you may consider yourself 65 on December 31, 2022. 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 2022 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 2022, 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 03-01-2023 Page 20 of 64 Form 43 — Instructions 2022 (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 $12,950 • Married filing jointly or qualifying widow(er) enter $25,900 • Head of household enter $19,400 ...... 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 $400 to your earned income. Enter the total No. Enter $1,150 .............................. 4. If you can be claimed as a dependent, enter the smaller of lines 1 or 3. If born after January 1, 1958, and not blind, skip to line 6. Otherwise, go to line 5 .............................................. 5. If born before January 2, 1958, or blind, multiply the total number of boxes checked on Form 43, lines 32a and 32b by $1,400 ($1,750 if single or head of household) ............................................. 6. Add lines 4 and 5. 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. If line 31, Column A is negative and line 31, Column B is positive, the percentage is 100%. Line 40 Qualified Business Income Deduction Use the worksheet below to calculate the amount to enter on line 40. Worksheet 1. Enter the business information in the table below using information from your K-1s and federal Form 8995. Then add your totals for Column (c) and for column (e). (a) Business name . (b) Taxpayer identification number (c) Total qualified business income or (loss) (d) Idaho apportionment factor (e) Idaho source qualified business income or (loss) (Multiply Column c by Column d) Total: Total: 2. Divide the total of Column (e) by the total of Column (c) for your Idaho percentage of qualified business income............................................................................................................................... 2 3. Enter the qualified business income deduction you claimed on your federal return ........................ 3 4. Multiply line 2 by line 3 to calculate your Idaho Qualified business income deduction .................... 4 5. Enter the amount from line 4 on Idaho Form 43, Line 40 ................................................................ 5

EIN00046 03-01-2023 Page 21 of 64 Form 43 — Instructions 2022 (continued) 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 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, 2022 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. Subtract lines 5 through 8 from line 4. 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.

EIN00046 03-01-2023 Page 22 of 64 Form 43 — Instructions 2022 (continued) 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. 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 2023 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 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.

EIN00046 03-01-2023 Page 23 of 64 Form 43 — Instructions 2022 (continued) 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. 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, 2022, 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. Subtract line 43 from 42 .............. 8. Enter the smaller of line 6 or line 7 here and on line 63 ...............................................

EIN00046 03-01-2023 Page 24 of 64 Form 43 — Instructions 2022 (continued) 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 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 2021 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 XI, line 62 • 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 2023 is 5%. 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 Nonrefundable Credit From a Prior Year Return If you were denied a refund from an overpayment of tax on a prior year return because of the three-year statute of limitations, you may be eligible to take

EIN00046 03-01-2023 Page 25 of 64 Form 43 — Instructions 2022 (continued) a credit for the amount. See Idaho Form 44 for calculation of your credit and include it with your return. Line 74 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 76 Refund/Apply to 2023 Refund Enter the amount of your overpayment from line 75 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. Apply to 2023 If you’re filing an original return, subtract the amount you want to refund from line 75. Any difference will be applied to your 2023 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.

EIN00046 03-01-2023 Page 26 of 64 Form 43 — Instructions 2022 (continued) 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 74 is greater than zero, enter it here as a positive amount. If line 74 is zero, enter the amount of overpayment that’s shown on line 75 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. 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 03-01-2023 Page 27 of 64 Form 39R — Instructions Resident Supplemental Schedule 2022 Complete Form 39R if you’re filing Form 40. If you’re filing 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 03-01-2023 Page 28 of 64 Form 39R — Instructions 2022 (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 current year loss limitation for the following: • At Risk (IRC Section 465) • Passive Loss (IRC Section 469) • Partnership Basis (IRC Section 704(d)) • Shareholder Basis (IRC Section 1366(d) Check the box and include Form DBDA. 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 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.

EIN00046 03-01-2023 Page 29 of 64 Form 39R — Instructions 2022 (continued) 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. Examples of energy efficiency upgrades include: • Insulation that’s added to existing insulation. Insulated siding doesn’t qualify unless the

EIN00046 03-01-2023 Page 30 of 64 Form 39R — Instructions 2022 (continued) 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 you acquired the device in 2019, 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 2022. 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 03-01-2023 Page 31 of 64 Form 39R — Instructions 2022 (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 03-01-2023 Page 32 of 64 Form 39R — Instructions 2022 (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 2022 are: Married filing jointly: • Recipient age 65 or older ....................... $60,210 • Recipient age 62 or older and disabled ... $60,210 Single: • Age 65 or older ...................................... $40,140 • Age 62 or older and disabled .................. $40,140 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 (e) Certain sales of partnership interests. See Idaho Code 63-3022H(3)(f) for more information. Note: Gains from the sale of stocks and other intangibles don’t qualify.

EIN00046 03-01-2023 Page 33 of 64 Form 39R — Instructions 2022 (continued) Complete Idaho Form CG to compute your capital gains deduction. 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

EIN00046 03-01-2023 Page 34 of 64 Form 39R — Instructions 2022 (continued) ‚ Autism ‚ Other condition found to be closely related to or similar to, one of these impairments, and • 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.

EIN00046 03-01-2023 Page 35 of 64 Form 39R — Instructions 2022 (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 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. (Subtract line 5 from line 4. 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. Subtract lines 8 and 9 from line 7. 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. Subtract ine 1 from line 6. 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 .........................................

EIN00046 03-01-2023 Page 36 of 64 Form 39R — Instructions 2022 (continued) 14.Enter the total long-term care insurance costs deducted elsewhere on the federal return ................................ 15.Long-term care insurance deduction allowed. Subtract lines 13 and 14 from line 11. Enter the amount on Form 39R, line 19 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.

EIN00046 03-01-2023 Page 37 of 64 Form 39R — Instructions 2022 (continued) 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 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. State and local tax (SALT) workaround payments or credits aren’t subtracted. 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 excluding SALT workaround payments or credits. 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. Include amounts from Form ID K-1, Part VIII, line 55 to calculate the credit amount. 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 After calculating the credit amount, you can add any amounts reported on Form ID K-1, Part XI, line 63 to that amount. The total credit can’t exceed $500 ($1,000 on a joint return). A qualified educational entity includes: • A nonprofit corporation, fund, foundation, research park, trust, or association organized

EIN00046 03-01-2023 Page 38 of 64 Form 39R — Instructions 2022 (continued) 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 • 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 Include amounts from Form ID K-1, Part VIII, line 56 to calculate the credit amount. 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 After calculating the credit amount, you can add any amounts reported on Form ID K-1, Part XI, line 65 to that amount. The total credit can’t exceed $100 ($200 on a joint return). 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

EIN00046 03-01-2023 Page 39 of 64 Form 39R — Instructions 2022 (continued) • $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 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 03-01-2023 Page 40 of 64 Form 39NR — Instructions Part-year Resident and Nonresident Supplemental Schedule 2022 Complete Form 39NR if you’re filing Form 43. If you’re filing 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 current year loss limitation for the following: • At Risk (IRC Section 465) • Passive Loss (IRC Section 469) • Partnership Basis (IRC Section 704(d)) • Shareholder Basis (IRC Section 1366(d) Check the box and include Form DBDA. 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 ..................

EIN00046 03-01-2023 Page 41 of 64 Form 39NR — Instructions 2022 (continued) 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. 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.

EIN00046 03-01-2023 Page 42 of 64 Form 39NR — Instructions 2022 (continued) 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 2022. 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 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.

EIN00046 03-01-2023 Page 43 of 64 Form 39NR — Instructions 2022 (continued) 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 (e) Certain sales of partnership interests. See Idaho Code 63-3022H(3)(f) for more information. 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 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.

EIN00046 03-01-2023 Page 44 of 64 Form 39NR — Instructions 2022 (continued) 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. Income earned off the reservation can’t be deducted. Income earned on the reservation can’t be deducted if you live off the reservation.

EIN00046 03-01-2023 Page 45 of 64 Form 39NR — Instructions 2022 (continued) 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. 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 03-01-2023 Page 46 of 64 Form 39NR — Instructions 2022 (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 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. (Subtract line 5 from line 4. 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. Subtract lines 8 and 9 from line 7. 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. Subtract line 1 from line 6. 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. Subtract lines 13 and 14 from line 11. 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. 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

EIN00046 03-01-2023 Page 47 of 64 Form 39NR — Instructions 2022 (continued) • 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 2019, 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 Idaho Qualified Retirement Benefits Deduction 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

EIN00046 03-01-2023 Page 48 of 64 Form 39NR — Instructions 2022 (continued) 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 2022 are: Married filing jointly: • Recipient age 65 or older ......................... $60,210 • Recipient age 62 or older and disabled ..... $60,210 Single: • Age 65 or older ........................................ $40,140 • Age 62 or older and disabled ................... $40,140 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 $60,210 or $40,140, 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. 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

EIN00046 03-01-2023 Page 49 of 64 Form 39NR — Instructions 2022 (continued) • 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 • 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

EIN00046 03-01-2023 Page 50 of 64 Form 39NR — Instructions 2022 (continued) 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. State and local tax (SALT) workaround payments or credits aren’t subtracted. 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 excluding SALT workaround payments or credits. 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 03-01-2023 Page 51 of 64 Form 39NR — Instructions 2022 (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. Include amounts from Form ID K-1, Part VIII, line 55 to calculate the credit amount. 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 minus the amount on Form 43, line 43 After calculating the credit amount, you can add any amounts reported on Form ID K-1, Part XI, line 63 to that amount. The total credit can’t exceed $500 ($1,000 on a joint return). See page 37 for the list of qualified educational entities.

EIN00046 03-01-2023 Page 52 of 64 Form 39NR — Instructions 2022 (continued) 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 Include amounts from Form ID K-1, Part VIII, line 56 to calculate the credit amount. 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 minus the amounts on Form 43 line 43 and Form 39NR, Part E, line 1 After calculating the credit amount, you can add any amounts reported on Form ID K-1, Part XI, line 65 to that amount. The total credit can’t exceed $100 ($200 on a joint return). 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 03-01-2023 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 $1,057. 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 1,287 1,290 1,293 1,054 1,057 1,060 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 2022 $0 Your tax is — $2,000 Your tax is — $4,000 Your tax is — 0 50 0 0 2,000 2,050 28 20 4,000 4,050 88 54 50 100 1 1 2,050 2,100 29 21 4,050 4,100 89 56 100 150 1 1 2,100 2,150 31 21 4,100 4,150 91 57 150 200 2 2 2,150 2,200 32 22 4,150 4,200 92 59 200 250 2 2 2,200 2,250 34 22 4,200 4,250 94 60 250 300 3 3 2,250 2,300 35 23 4,250 4,300 95 62 300 350 3 3 2,300 2,350 37 23 4,300 4,350 97 63 350 400 4 4 2,350 2,400 38 24 4,350 4,400 98 65 400 450 4 4 2,400 2,450 40 24 4,400 4,450 100 66 450 500 5 5 2,450 2,500 41 25 4,450 4,500 101 68 500 550 5 5 2,500 2,550 43 25 4,500 4,550 103 69 550 600 6 6 2,550 2,600 44 26 4,550 4,600 104 71 600 650 6 6 2,600 2,650 46 26 4,600 4,650 106 72 650 700 7 7 2,650 2,700 47 27 4,650 4,700 107 74 700 750 7 7 2,700 2,750 49 27 4,700 4,750 109 75 750 800 8 8 2,750 2,800 50 28 4,750 4,800 110 77 800 850 8 8 2,800 2,850 52 28 4,800 4,850 112 78 850 900 9 9 2,850 2,900 53 29 4,850 4,900 113 80 900 950 9 9 2,900 2,950 55 29 4,900 4,950 115 81 950 1,000 10 10 2,950 3,000 56 30 4,950 5,000 116 83 $1,000 $3,000 $5,000 1,000 1,050 10 10 3,000 3,050 58 30 5,000 5,050 118 84 1,050 1,100 11 11 3,050 3,100 59 31 5,050 5,100 120 86 1,100 1,150 11 11 3,100 3,150 61 31 5,100 5,150 123 87 1,150 1,200 12 12 3,150 3,200 62 32 5,150 5,200 125 89 1,200 1,250 12 12 3,200 3,250 64 32 5,200 5,250 127 90 1,250 1,300 13 13 3,250 3,300 65 33 5,250 5,300 129 92 1,300 1,350 13 13 3,300 3,350 67 33 5,300 5,350 132 93 1,350 1,400 14 14 3,350 3,400 68 35 5,350 5,400 134 95 1,400 1,450 14 14 3,400 3,450 70 36 5,400 5,450 136 96 1,450 1,500 15 15 3,450 3,500 71 38 5,450 5,500 138 98 1,500 1,550 15 15 3,500 3,550 73 39 5,500 5,550 141 99 1,550 1,600 16 16 3,550 3,600 74 41 5,550 5,600 143 101 1,600 1,650 16 16 3,600 3,650 76 42 5,600 5,650 145 102 1,650 1,700 17 17 3,650 3,700 77 44 5,650 5,700 147 104 1,700 1,750 19 17 3,700 3,750 79 45 5,700 5,750 150 105 1,750 1,800 20 18 3,750 3,800 80 47 5,750 5,800 152 107 1,800 1,850 22 18 3,800 3,850 82 48 5,800 5,850 154 108 1,850 1,900 23 19 3,850 3,900 83 50 5,850 5,900 156 110 1,900 1,950 25 19 3,900 3,950 85 51 5,900 5,950 159 111 1,950 2,000 26 20 3,950 4,000 86 53 5,950 6,000 161 113

Tax Tables 2022 (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 6,050 163 114 9,000 9,050 309 204 12,000 12,050 489 325 6,050 6,100 165 116 9,050 9,100 312 206 12,050 12,100 492 327 6,100 6,150 168 117 9,100 9,150 315 207 12,100 12,150 495 330 6,150 6,200 170 119 9,150 9,200 318 209 12,150 12,200 498 332 6,200 6,250 172 120 9,200 9,250 321 210 12,200 12,250 501 334 6,250 6,300 174 122 9,250 9,300 324 212 12,250 12,300 504 336 6,300 6,350 177 123 9,300 9,350 327 213 12,300 12,350 507 339 6,350 6,400 179 125 9,350 9,400 330 215 12,350 12,400 510 341 6,400 6,450 181 126 9,400 9,450 333 216 12,400 12,450 513 343 6,450 6,500 183 128 9,450 9,500 336 218 12,450 12,500 516 345 6,500 6,550 186 129 9,500 9,550 339 219 12,500 12,550 519 348 6,550 6,600 188 131 9,550 9,600 342 221 12,550 12,600 522 350 6,600 6,650 190 132 9,600 9,650 345 222 12,600 12,650 525 352 6,650 6,700 192 134 9,650 9,700 348 224 12,650 12,700 528 354 6,700 6,750 195 135 9,700 9,750 351 225 12,700 12,750 531 357 6,750 6,800 197 137 9,750 9,800 354 227 12,750 12,800 534 359 6,800 6,850 199 138 9,800 9,850 357 228 12,800 12,850 537 361 6,850 6,900 201 140 9,850 9,900 360 230 12,850 12,900 540 363 6,900 6,950 204 141 9,900 9,950 363 231 12,900 12,950 543 366 6,950 7,000 206 143 9,950 10,000 366 233 12,950 13,000 546 368 $7,000 $10,000 $13,000 7,000 7,050 208 144 10,000 10,050 369 235 13,000 13,050 549 370 7,050 7,100 210 146 10,050 10,100 372 237 13,050 13,100 552 372 7,100 7,150 213 147 10,100 10,150 375 240 13,100 13,150 555 375 7,150 7,200 215 149 10,150 10,200 378 242 13,150 13,200 558 377 7,200 7,250 217 150 10,200 10,250 381 244 13,200 13,250 561 379 7,250 7,300 219 152 10,250 10,300 384 246 13,250 13,300 564 381 7,300 7,350 222 153 10,300 10,350 387 249 13,300 13,350 567 384 7,350 7,400 224 155 10,350 10,400 390 251 13,350 13,400 570 386 7,400 7,450 226 156 10,400 10,450 393 253 13,400 13,450 573 388 7,450 7,500 228 158 10,450 10,500 396 255 13,450 13,500 576 390 7,500 7,550 231 159 10,500 10,550 399 258 13,500 13,550 579 393 7,550 7,600 233 161 10,550 10,600 402 260 13,550 13,600 582 395 7,600 7,650 235 162 10,600 10,650 405 262 13,600 13,650 585 397 7,650 7,700 237 164 10,650 10,700 408 264 13,650 13,700 588 399 7,700 7,750 240 165 10,700 10,750 411 267 13,700 13,750 591 402 7,750 7,800 242 167 10,750 10,800 414 269 13,750 13,800 594 404 7,800 7,850 244 168 10,800 10,850 417 271 13,800 13,850 597 406 7,850 7,900 246 170 10,850 10,900 420 273 13,850 13,900 600 408 7,900 7,950 249 171 10,900 10,950 423 276 13,900 13,950 603 411 7,950 8,000 251 173 10,950 11,000 426 278 13,950 14,000 606 413 $8,000 $11,000 $14,000 8,000 8,050 253 174 11,000 11,050 429 280 14,000 14,050 609 415 8,050 8,100 255 176 11,050 11,100 432 282 14,050 14,100 612 417 8,100 8,150 258 177 11,100 11,150 435 285 14,100 14,150 615 420 8,150 8,200 260 179 11,150 11,200 438 287 14,150 14,200 618 422 8,200 8,250 262 180 11,200 11,250 441 289 14,200 14,250 621 424 8,250 8,300 264 182 11,250 11,300 444 291 14,250 14,300 624 426 8,300 8,350 267 183 11,300 11,350 447 294 14,300 14,350 627 429 8,350 8,400 270 185 11,350 11,400 450 296 14,350 14,400 630 431 8,400 8,450 273 186 11,400 11,450 453 298 14,400 14,450 633 433 8,450 8,500 276 188 11,450 11,500 456 300 14,450 14,500 636 435 8,500 8,550 279 189 11,500 11,550 459 303 14,500 14,550 639 438 8,550 8,600 282 191 11,550 11,600 462 305 14,550 14,600 642 440 8,600 8,650 285 192 11,600 11,650 465 307 14,600 14,650 645 442 8,650 8,700 288 194 11,650 11,700 468 309 14,650 14,700 648 444 8,700 8,750 291 195 11,700 11,750 471 312 14,700 14,750 651 447 8,750 8,800 294 197 11,750 11,800 474 314 14,750 14,800 654 449 8,800 8,850 297 198 11,800 11,850 477 316 14,800 14,850 657 451 8,850 8,900 300 200 11,850 11,900 480 318 14,850 14,900 660 453 8,900 8,950 303 201 11,900 11,950 483 321 14,900 14,950 663 456 8,950 9,000 306 203 11,950 12,000 486 323 14,950 15,000 666 458 *This column must also be used by a qualifying widow(er). EIN00046 03-01-2023 Page 54 of 64

Tax Tables 2022 (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 03-01-2023 Page 55 of 64 $15,000 Your tax is — $18,000 Your tax is — $21,000 Your tax is — 15,000 15,050 669 460 18,000 18,050 849 616 21,000 21,050 1,029 796 15,050 15,100 672 462 18,050 18,100 852 619 21,050 21,100 1,032 799 15,100 15,150 675 465 18,100 18,150 855 622 21,100 21,150 1,035 802 15,150 15,200 678 467 18,150 18,200 858 625 21,150 21,200 1,038 805 15,200 15,250 681 469 18,200 18,250 861 628 21,200 21,250 1,041 808 15,250 15,300 684 471 18,250 18,300 864 631 21,250 21,300 1,044 811 15,300 15,350 687 474 18,300 18,350 867 634 21,300 21,350 1,047 814 15,350 15,400 690 476 18,350 18,400 870 637 21,350 21,400 1,050 817 15,400 15,450 693 478 18,400 18,450 873 640 21,400 21,450 1,053 820 15,450 15,500 696 480 18,450 18,500 876 643 21,450 21,500 1,056 823 15,500 15,550 699 483 18,500 18,550 879 646 21,500 21,550 1,059 826 15,550 15,600 702 485 18,550 18,600 882 649 21,550 21,600 1,062 829 15,600 15,650 705 487 18,600 18,650 885 652 21,600 21,650 1,065 832 15,650 15,700 708 489 18,650 18,700 888 655 21,650 21,700 1,068 835 15,700 15,750 711 492 18,700 18,750 891 658 21,700 21,750 1,071 838 15,750 15,800 714 494 18,750 18,800 894 661 21,750 21,800 1,074 841 15,800 15,850 717 496 18,800 18,850 897 664 21,800 21,850 1,077 844 15,850 15,900 720 498 18,850 18,900 900 667 21,850 21,900 1,080 847 15,900 15,950 723 501 18,900 18,950 903 670 21,900 21,950 1,083 850 15,950 16,000 726 503 18,950 19,000 906 673 21,950 22,000 1,086 853 $16,000 $19,000 $22,000 16,000 16,050 729 505 19,000 19,050 909 676 22,000 22,050 1,089 856 16,050 16,100 732 507 19,050 19,100 912 679 22,050 22,100 1,092 859 16,100 16,150 735 510 19,100 19,150 915 682 22,100 22,150 1,095 862 16,150 16,200 738 512 19,150 19,200 918 685 22,150 22,200 1,098 865 16,200 16,250 741 514 19,200 19,250 921 688 22,200 22,250 1,101 868 16,250 16,300 744 516 19,250 19,300 924 691 22,250 22,300 1,104 871 16,300 16,350 747 519 19,300 19,350 927 694 22,300 22,350 1,107 874 16,350 16,400 750 521 19,350 19,400 930 697 22,350 22,400 1,110 877 16,400 16,450 753 523 19,400 19,450 933 700 22,400 22,450 1,113 880 16,450 16,500 756 525 19,450 19,500 936 703 22,450 22,500 1,116 883 16,500 16,550 759 528 19,500 19,550 939 706 22,500 22,550 1,119 886 16,550 16,600 762 530 19,550 19,600 942 709 22,550 22,600 1,122 889 16,600 16,650 765 532 19,600 19,650 945 712 22,600 22,650 1,125 892 16,650 16,700 768 535 19,650 19,700 948 715 22,650 22,700 1,128 895 16,700 16,750 771 538 19,700 19,750 951 718 22,700 22,750 1,131 898 16,750 16,800 774 541 19,750 19,800 954 721 22,750 22,800 1,134 901 16,800 16,850 777 544 19,800 19,850 957 724 22,800 22,850 1,137 904 16,850 16,900 780 547 19,850 19,900 960 727 22,850 22,900 1,140 907 16,900 16,950 783 550 19,900 19,950 963 730 22,900 22,950 1,143 910 16,950 17,000 786 553 19,950 20,000 966 733 22,950 23,000 1,146 913 $17,000 $20,000 $23,000 17,000 17,050 789 556 20,000 20,050 969 736 23,000 23,050 1,149 916 17,050 17,100 792 559 20,050 20,100 972 739 23,050 23,100 1,152 919 17,100 17,150 795 562 20,100 20,150 975 742 23,100 23,150 1,155 922 17,150 17,200 798 565 20,150 20,200 978 745 23,150 23,200 1,158 925 17,200 17,250 801 568 20,200 20,250 981 748 23,200 23,250 1,161 928 17,250 17,300 804 571 20,250 20,300 984 751 23,250 23,300 1,164 931 17,300 17,350 807 574 20,300 20,350 987 754 23,300 23,350 1,167 934 17,350 17,400 810 577 20,350 20,400 990 757 23,350 23,400 1,170 937 17,400 17,450 813 580 20,400 20,450 993 760 23,400 23,450 1,173 940 17,450 17,500 816 583 20,450 20,500 996 763 23,450 23,500 1,176 943 17,500 17,550 819 586 20,500 20,550 999 766 23,500 23,550 1,179 946 17,550 17,600 822 589 20,550 20,600 1,002 769 23,550 23,600 1,182 949 17,600 17,650 825 592 20,600 20,650 1,005 772 23,600 23,650 1,185 952 17,650 17,700 828 595 20,650 20,700 1,008 775 23,650 23,700 1,188 955 17,700 17,750 831 598 20,700 20,750 1,011 778 23,700 23,750 1,191 958 17,750 17,800 834 601 20,750 20,800 1,014 781 23,750 23,800 1,194 961 17,800 17,850 837 604 20,800 20,850 1,017 784 23,800 23,850 1,197 964 17,850 17,900 840 607 20,850 20,900 1,020 787 23,850 23,900 1,200 967 17,900 17,950 843 610 20,900 20,950 1,023 790 23,900 23,950 1,203 970 17,950 18,000 846 613 20,950 21,000 1,026 793 23,950 24,000 1,206 973

Tax Tables 2022 (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 03-01-2023 Page 56 of 64 $24,000 Your tax is — $27,000 Your tax is — $30,000 Your tax is — 24,000 24,050 1,209 976 27,000 27,050 1,389 1,156 30,000 30,050 1,569 1,336 24,050 24,100 1,212 979 27,050 27,100 1,392 1,159 30,050 30,100 1,572 1,339 24,100 24,150 1,215 982 27,100 27,150 1,395 1,162 30,100 30,150 1,575 1,342 24,150 24,200 1,218 985 27,150 27,200 1,398 1,165 30,150 30,200 1,578 1,345 24,200 24,250 1,221 988 27,200 27,250 1,401 1,168 30,200 30,250 1,581 1,348 24,250 24,300 1,224 991 27,250 27,300 1,404 1,171 30,250 30,300 1,584 1,351 24,300 24,350 1,227 994 27,300 27,350 1,407 1,174 30,300 30,350 1,587 1,354 24,350 24,400 1,230 997 27,350 27,400 1,410 1,177 30,350 30,400 1,590 1,357 24,400 24,450 1,233 1,000 27,400 27,450 1,413 1,180 30,400 30,450 1,593 1,360 24,450 24,500 1,236 1,003 27,450 27,500 1,416 1,183 30,450 30,500 1,596 1,363 24,500 24,550 1,239 1,006 27,500 27,550 1,419 1,186 30,500 30,550 1,599 1,366 24,550 24,600 1,242 1,009 27,550 27,600 1,422 1,189 30,550 30,600 1,602 1,369 24,600 24,650 1,245 1,012 27,600 27,650 1,425 1,192 30,600 30,650 1,605 1,372 24,650 24,700 1,248 1,015 27,650 27,700 1,428 1,195 30,650 30,700 1,608 1,375 24,700 24,750 1,251 1,018 27,700 27,750 1,431 1,198 30,700 30,750 1,611 1,378 24,750 24,800 1,254 1,021 27,750 27,800 1,434 1,201 30,750 30,800 1,614 1,381 24,800 24,850 1,257 1,024 27,800 27,850 1,437 1,204 30,800 30,850 1,617 1,384 24,850 24,900 1,260 1,027 27,850 27,900 1,440 1,207 30,850 30,900 1,620 1,387 24,900 24,950 1,263 1,030 27,900 27,950 1,443 1,210 30,900 30,950 1,623 1,390 24,950 25,000 1,266 1,033 27,950 28,000 1,446 1,213 30,950 31,000 1,626 1,393 $25,000 $28,000 $31,000 25,000 25,050 1,269 1,036 28,000 28,050 1,449 1,216 31,000 31,050 1,629 1,396 25,050 25,100 1,272 1,039 28,050 28,100 1,452 1,219 31,050 31,100 1,632 1,399 25,100 25,150 1,275 1,042 28,100 28,150 1,455 1,222 31,100 31,150 1,635 1,402 25,150 25,200 1,278 1,045 28,150 28,200 1,458 1,225 31,150 31,200 1,638 1,405 25,200 25,250 1,281 1,048 28,200 28,250 1,461 1,228 31,200 31,250 1,641 1,408 25,250 25,300 1,284 1,051 28,250 28,300 1,464 1,231 31,250 31,300 1,644 1,411 25,300 25,350 1,287 1,054 28,300 28,350 1,467 1,234 31,300 31,350 1,647 1,414 25,350 25,400 1,290 1,057 28,350 28,400 1,470 1,237 31,350 31,400 1,650 1,417 25,400 25,450 1,293 1,060 28,400 28,450 1,473 1,240 31,400 31,450 1,653 1,420 25,450 25,500 1,296 1,063 28,450 28,500 1,476 1,243 31,450 31,500 1,656 1,423 25,500 25,550 1,299 1,066 28,500 28,550 1,479 1,246 31,500 31,550 1,659 1,426 25,550 25,600 1,302 1,069 28,550 28,600 1,482 1,249 31,550 31,600 1,662 1,429 25,600 25,650 1,305 1,072 28,600 28,650 1,485 1,252 31,600 31,650 1,665 1,432 25,650 25,700 1,308 1,075 28,650 28,700 1,488 1,255 31,650 31,700 1,668 1,435 25,700 25,750 1,311 1,078 28,700 28,750 1,491 1,258 31,700 31,750 1,671 1,438 25,750 25,800 1,314 1,081 28,750 28,800 1,494 1,261 31,750 31,800 1,674 1,441 25,800 25,850 1,317 1,084 28,800 28,850 1,497 1,264 31,800 31,850 1,677 1,444 25,850 25,900 1,320 1,087 28,850 28,900 1,500 1,267 31,850 31,900 1,680 1,447 25,900 25,950 1,323 1,090 28,900 28,950 1,503 1,270 31,900 31,950 1,683 1,450 25,950 26,000 1,326 1,093 28,950 29,000 1,506 1,273 31,950 32,000 1,686 1,453 $26,000 $29,000 $32,000 26,000 26,050 1,329 1,096 29,000 29,050 1,509 1,276 32,000 32,050 1,689 1,456 26,050 26,100 1,332 1,099 29,050 29,100 1,512 1,279 32,050 32,100 1,692 1,459 26,100 26,150 1,335 1,102 29,100 29,150 1,515 1,282 32,100 32,150 1,695 1,462 26,150 26,200 1,338 1,105 29,150 29,200 1,518 1,285 32,150 32,200 1,698 1,465 26,200 26,250 1,341 1,108 29,200 29,250 1,521 1,288 32,200 32,250 1,701 1,468 26,250 26,300 1,344 1,111 29,250 29,300 1,524 1,291 32,250 32,300 1,704 1,471 26,300 26,350 1,347 1,114 29,300 29,350 1,527 1,294 32,300 32,350 1,707 1,474 26,350 26,400 1,350 1,117 29,350 29,400 1,530 1,297 32,350 32,400 1,710 1,477 26,400 26,450 1,353 1,120 29,400 29,450 1,533 1,300 32,400 32,450 1,713 1,480 26,450 26,500 1,356 1,123 29,450 29,500 1,536 1,303 32,450 32,500 1,716 1,483 26,500 26,550 1,359 1,126 29,500 29,550 1,539 1,306 32,500 32,550 1,719 1,486 26,550 26,600 1,362 1,129 29,550 29,600 1,542 1,309 32,550 32,600 1,722 1,489 26,600 26,650 1,365 1,132 29,600 29,650 1,545 1,312 32,600 32,650 1,725 1,492 26,650 26,700 1,368 1,135 29,650 29,700 1,548 1,315 32,650 32,700 1,728 1,495 26,700 26,750 1,371 1,138 29,700 29,750 1,551 1,318 32,700 32,750 1,731 1,498 26,750 26,800 1,374 1,141 29,750 29,800 1,554 1,321 32,750 32,800 1,734 1,501 26,800 26,850 1,377 1,144 29,800 29,850 1,557 1,324 32,800 32,850 1,737 1,504 26,850 26,900 1,380 1,147 29,850 29,900 1,560 1,327 32,850 32,900 1,740 1,507 26,900 26,950 1,383 1,150 29,900 29,950 1,563 1,330 32,900 32,950 1,743 1,510 26,950 27,000 1,386 1,153 29,950 30,000 1,566 1,333 32,950 33,000 1,746 1,513

Tax Tables 2022 (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 03-01-2023 Page 57 of 64 $33,000 Your tax is — $36,000 Your tax is — $39,000 Your tax is — 33,000 33,050 1,749 1,516 36,000 36,050 1,929 1,696 39,000 39,050 2,109 1,876 33,050 33,100 1,752 1,519 36,050 36,100 1,932 1,699 39,050 39,100 2,112 1,879 33,100 33,150 1,755 1,522 36,100 36,150 1,935 1,702 39,100 39,150 2,115 1,882 33,150 33,200 1,758 1,525 36,150 36,200 1,938 1,705 39,150 39,200 2,118 1,885 33,200 33,250 1,761 1,528 36,200 36,250 1,941 1,708 39,200 39,250 2,121 1,888 33,250 33,300 1,764 1,531 36,250 36,300 1,944 1,711 39,250 39,300 2,124 1,891 33,300 33,350 1,767 1,534 36,300 36,350 1,947 1,714 39,300 39,350 2,127 1,894 33,350 33,400 1,770 1,537 36,350 36,400 1,950 1,717 39,350 39,400 2,130 1,897 33,400 33,450 1,773 1,540 36,400 36,450 1,953 1,720 39,400 39,450 2,133 1,900 33,450 33,500 1,776 1,543 36,450 36,500 1,956 1,723 39,450 39,500 2,136 1,903 33,500 33,550 1,779 1,546 36,500 36,550 1,959 1,726 39,500 39,550 2,139 1,906 33,550 33,600 1,782 1,549 36,550 36,600 1,962 1,729 39,550 39,600 2,142 1,909 33,600 33,650 1,785 1,552 36,600 36,650 1,965 1,732 39,600 39,650 2,145 1,912 33,650 33,700 1,788 1,555 36,650 36,700 1,968 1,735 39,650 39,700 2,148 1,915 33,700 33,750 1,791 1,558 36,700 36,750 1,971 1,738 39,700 39,750 2,151 1,918 33,750 33,800 1,794 1,561 36,750 36,800 1,974 1,741 39,750 39,800 2,154 1,921 33,800 33,850 1,797 1,564 36,800 36,850 1,977 1,744 39,800 39,850 2,157 1,924 33,850 33,900 1,800 1,567 36,850 36,900 1,980 1,747 39,850 39,900 2,160 1,927 33,900 33,950 1,803 1,570 36,900 36,950 1,983 1,750 39,900 39,950 2,163 1,930 33,950 34,000 1,806 1,573 36,950 37,000 1,986 1,753 39,950 40,000 2,166 1,933 $34,000 $37,000 $40,000 34,000 34,050 1,809 1,576 37,000 37,050 1,989 1,756 40,000 40,050 2,169 1,936 34,050 34,100 1,812 1,579 37,050 37,100 1,992 1,759 40,050 40,100 2,172 1,939 34,100 34,150 1,815 1,582 37,100 37,150 1,995 1,762 40,100 40,150 2,175 1,942 34,150 34,200 1,818 1,585 37,150 37,200 1,998 1,765 40,150 40,200 2,178 1,945 34,200 34,250 1,821 1,588 37,200 37,250 2,001 1,768 40,200 40,250 2,181 1,948 34,250 34,300 1,824 1,591 37,250 37,300 2,004 1,771 40,250 40,300 2,184 1,951 34,300 34,350 1,827 1,594 37,300 37,350 2,007 1,774 40,300 40,350 2,187 1,954 34,350 34,400 1,830 1,597 37,350 37,400 2,010 1,777 40,350 40,400 2,190 1,957 34,400 34,450 1,833 1,600 37,400 37,450 2,013 1,780 40,400 40,450 2,193 1,960 34,450 34,500 1,836 1,603 37,450 37,500 2,016 1,783 40,450 40,500 2,196 1,963 34,500 34,550 1,839 1,606 37,500 37,550 2,019 1,786 40,500 40,550 2,199 1,966 34,550 34,600 1,842 1,609 37,550 37,600 2,022 1,789 40,550 40,600 2,202 1,969 34,600 34,650 1,845 1,612 37,600 37,650 2,025 1,792 40,600 40,650 2,205 1,972 34,650 34,700 1,848 1,615 37,650 37,700 2,028 1,795 40,650 40,700 2,208 1,975 34,700 34,750 1,851 1,618 37,700 37,750 2,031 1,798 40,700 40,750 2,211 1,978 34,750 34,800 1,854 1,621 37,750 37,800 2,034 1,801 40,750 40,800 2,214 1,981 34,800 34,850 1,857 1,624 37,800 37,850 2,037 1,804 40,800 40,850 2,217 1,984 34,850 34,900 1,860 1,627 37,850 37,900 2,040 1,807 40,850 40,900 2,220 1,987 34,900 34,950 1,863 1,630 37,900 37,950 2,043 1,810 40,900 40,950 2,223 1,990 34,950 35,000 1,866 1,633 37,950 38,000 2,046 1,813 40,950 41,000 2,226 1,993 $35,000 $38,000 $41,000 35,000 35,050 1,869 1,636 38,000 38,050 2,049 1,816 41,000 41,050 2,229 1,996 35,050 35,100 1,872 1,639 38,050 38,100 2,052 1,819 41,050 41,100 2,232 1,999 35,100 35,150 1,875 1,642 38,100 38,150 2,055 1,822 41,100 41,150 2,235 2,002 35,150 35,200 1,878 1,645 38,150 38,200 2,058 1,825 41,150 41,200 2,238 2,005 35,200 35,250 1,881 1,648 38,200 38,250 2,061 1,828 41,200 41,250 2,241 2,008 35,250 35,300 1,884 1,651 38,250 38,300 2,064 1,831 41,250 41,300 2,244 2,011 35,300 35,350 1,887 1,654 38,300 38,350 2,067 1,834 41,300 41,350 2,247 2,014 35,350 35,400 1,890 1,657 38,350 38,400 2,070 1,837 41,350 41,400 2,250 2,017 35,400 35,450 1,893 1,660 38,400 38,450 2,073 1,840 41,400 41,450 2,253 2,020 35,450 35,500 1,896 1,663 38,450 38,500 2,076 1,843 41,450 41,500 2,256 2,023 35,500 35,550 1,899 1,666 38,500 38,550 2,079 1,846 41,500 41,550 2,259 2,026 35,550 35,600 1,902 1,669 38,550 38,600 2,082 1,849 41,550 41,600 2,262 2,029 35,600 35,650 1,905 1,672 38,600 38,650 2,085 1,852 41,600 41,650 2,265 2,032 35,650 35,700 1,908 1,675 38,650 38,700 2,088 1,855 41,650 41,700 2,268 2,035 35,700 35,750 1,911 1,678 38,700 38,750 2,091 1,858 41,700 41,750 2,271 2,038 35,750 35,800 1,914 1,681 38,750 38,800 2,094 1,861 41,750 41,800 2,274 2,041 35,800 35,850 1,917 1,684 38,800 38,850 2,097 1,864 41,800 41,850 2,277 2,044 35,850 35,900 1,920 1,687 38,850 38,900 2,100 1,867 41,850 41,900 2,280 2,047 35,900 35,950 1,923 1,690 38,900 38,950 2,103 1,870 41,900 41,950 2,283 2,050 35,950 36,000 1,926 1,693 38,950 39,000 2,106 1,873 41,950 42,000 2,286 2,053

Tax Tables 2022 (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 03-01-2023 Page 58 of 64 $42,000 Your tax is — $45,000 Your tax is — $48,000 Your tax is — 42,000 42,050 2,289 2,056 45,000 45,050 2,469 2,236 48,000 48,050 2,649 2,416 42,050 42,100 2,292 2,059 45,050 45,100 2,472 2,239 48,050 48,100 2,652 2,419 42,100 42,150 2,295 2,062 45,100 45,150 2,475 2,242 48,100 48,150 2,655 2,422 42,150 42,200 2,298 2,065 45,150 45,200 2,478 2,245 48,150 48,200 2,658 2,425 42,200 42,250 2,301 2,068 45,200 45,250 2,481 2,248 48,200 48,250 2,661 2,428 42,250 42,300 2,304 2,071 45,250 45,300 2,484 2,251 48,250 48,300 2,664 2,431 42,300 42,350 2,307 2,074 45,300 45,350 2,487 2,254 48,300 48,350 2,667 2,434 42,350 42,400 2,310 2,077 45,350 45,400 2,490 2,257 48,350 48,400 2,670 2,437 42,400 42,450 2,313 2,080 45,400 45,450 2,493 2,260 48,400 48,450 2,673 2,440 42,450 42,500 2,316 2,083 45,450 45,500 2,496 2,263 48,450 48,500 2,676 2,443 42,500 42,550 2,319 2,086 45,500 45,550 2,499 2,266 48,500 48,550 2,679 2,446 42,550 42,600 2,322 2,089 45,550 45,600 2,502 2,269 48,550 48,600 2,682 2,449 42,600 42,650 2,325 2,092 45,600 45,650 2,505 2,272 48,600 48,650 2,685 2,452 42,650 42,700 2,328 2,095 45,650 45,700 2,508 2,275 48,650 48,700 2,688 2,455 42,700 42,750 2,331 2,098 45,700 45,750 2,511 2,278 48,700 48,750 2,691 2,458 42,750 42,800 2,334 2,101 45,750 45,800 2,514 2,281 48,750 48,800 2,694 2,461 42,800 42,850 2,337 2,104 45,800 45,850 2,517 2,284 48,800 48,850 2,697 2,464 42,850 42,900 2,340 2,107 45,850 45,900 2,520 2,287 48,850 48,900 2,700 2,467 42,900 42,950 2,343 2,110 45,900 45,950 2,523 2,290 48,900 48,950 2,703 2,470 42,950 43,000 2,346 2,113 45,950 46,000 2,526 2,293 48,950 49,000 2,706 2,473 $43,000 $46,000 $49,000 43,000 43,050 2,349 2,116 46,000 46,050 2,529 2,296 49,000 49,050 2,709 2,476 43,050 43,100 2,352 2,119 46,050 46,100 2,532 2,299 49,050 49,100 2,712 2,479 43,100 43,150 2,355 2,122 46,100 46,150 2,535 2,302 49,100 49,150 2,715 2,482 43,150 43,200 2,358 2,125 46,150 46,200 2,538 2,305 49,150 49,200 2,718 2,485 43,200 43,250 2,361 2,128 46,200 46,250 2,541 2,308 49,200 49,250 2,721 2,488 43,250 43,300 2,364 2,131 46,250 46,300 2,544 2,311 49,250 49,300 2,724 2,491 43,300 43,350 2,367 2,134 46,300 46,350 2,547 2,314 49,300 49,350 2,727 2,494 43,350 43,400 2,370 2,137 46,350 46,400 2,550 2,317 49,350 49,400 2,730 2,497 43,400 43,450 2,373 2,140 46,400 46,450 2,553 2,320 49,400 49,450 2,733 2,500 43,450 43,500 2,376 2,143 46,450 46,500 2,556 2,323 49,450 49,500 2,736 2,503 43,500 43,550 2,379 2,146 46,500 46,550 2,559 2,326 49,500 49,550 2,739 2,506 43,550 43,600 2,382 2,149 46,550 46,600 2,562 2,329 49,550 49,600 2,742 2,509 43,600 43,650 2,385 2,152 46,600 46,650 2,565 2,332 49,600 49,650 2,745 2,512 43,650 43,700 2,388 2,155 46,650 46,700 2,568 2,335 49,650 49,700 2,748 2,515 43,700 43,750 2,391 2,158 46,700 46,750 2,571 2,338 49,700 49,750 2,751 2,518 43,750 43,800 2,394 2,161 46,750 46,800 2,574 2,341 49,750 49,800 2,754 2,521 43,800 43,850 2,397 2,164 46,800 46,850 2,577 2,344 49,800 49,850 2,757 2,524 43,850 43,900 2,400 2,167 46,850 46,900 2,580 2,347 49,850 49,900 2,760 2,527 43,900 43,950 2,403 2,170 46,900 46,950 2,583 2,350 49,900 49,950 2,763 2,530 43,950 44,000 2,406 2,173 46,950 47,000 2,586 2,353 49,950 50,000 2,766 2,533 $44,000 $47,000 $50,000 44,000 44,050 2,409 2,176 47,000 47,050 2,589 2,356 50,000 50,050 2,769 2,536 44,050 44,100 2,412 2,179 47,050 47,100 2,592 2,359 50,050 50,100 2,772 2,539 44,100 44,150 2,415 2,182 47,100 47,150 2,595 2,362 50,100 50,150 2,775 2,542 44,150 44,200 2,418 2,185 47,150 47,200 2,598 2,365 50,150 50,200 2,778 2,545 44,200 44,250 2,421 2,188 47,200 47,250 2,601 2,368 50,200 50,250 2,781 2,548 44,250 44,300 2,424 2,191 47,250 47,300 2,604 2,371 50,250 50,300 2,784 2,551 44,300 44,350 2,427 2,194 47,300 47,350 2,607 2,374 50,300 50,350 2,787 2,554 44,350 44,400 2,430 2,197 47,350 47,400 2,610 2,377 50,350 50,400 2,790 2,557 44,400 44,450 2,433 2,200 47,400 47,450 2,613 2,380 50,400 50,450 2,793 2,560 44,450 44,500 2,436 2,203 47,450 47,500 2,616 2,383 50,450 50,500 2,796 2,563 44,500 44,550 2,439 2,206 47,500 47,550 2,619 2,386 50,500 50,550 2,799 2,566 44,550 44,600 2,442 2,209 47,550 47,600 2,622 2,389 50,550 50,600 2,802 2,569 44,600 44,650 2,445 2,212 47,600 47,650 2,625 2,392 50,600 50,650 2,805 2,572 44,650 44,700 2,448 2,215 47,650 47,700 2,628 2,395 50,650 50,700 2,808 2,575 44,700 44,750 2,451 2,218 47,700 47,750 2,631 2,398 50,700 50,750 2,811 2,578 44,750 44,800 2,454 2,221 47,750 47,800 2,634 2,401 50,750 50,800 2,814 2,581 44,800 44,850 2,457 2,224 47,800 47,850 2,637 2,404 50,800 50,850 2,817 2,584 44,850 44,900 2,460 2,227 47,850 47,900 2,640 2,407 50,850 50,900 2,820 2,587 44,900 44,950 2,463 2,230 47,900 47,950 2,643 2,410 50,900 50,950 2,823 2,590 44,950 45,000 2,466 2,233 47,950 48,000 2,646 2,413 50,950 51,000 2,826 2,593

Tax Tables 2022 (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 03-01-2023 Page 59 of 64 $51,000 Your tax is — $54,000 Your tax is — $57,000 Your tax is — 51,000 51,050 2,829 2,596 54,000 54,050 3,009 2,776 57,000 57,050 3,189 2,956 51,050 51,100 2,832 2,599 54,050 54,100 3,012 2,779 57,050 57,100 3,192 2,959 51,100 51,150 2,835 2,602 54,100 54,150 3,015 2,782 57,100 57,150 3,195 2,962 51,150 51,200 2,838 2,605 54,150 54,200 3,018 2,785 57,150 57,200 3,198 2,965 51,200 51,250 2,841 2,608 54,200 54,250 3,021 2,788 57,200 57,250 3,201 2,968 51,250 51,300 2,844 2,611 54,250 54,300 3,024 2,791 57,250 57,300 3,204 2,971 51,300 51,350 2,847 2,614 54,300 54,350 3,027 2,794 57,300 57,350 3,207 2,974 51,350 51,400 2,850 2,617 54,350 54,400 3,030 2,797 57,350 57,400 3,210 2,977 51,400 51,450 2,853 2,620 54,400 54,450 3,033 2,800 57,400 57,450 3,213 2,980 51,450 51,500 2,856 2,623 54,450 54,500 3,036 2,803 57,450 57,500 3,216 2,983 51,500 51,550 2,859 2,626 54,500 54,550 3,039 2,806 57,500 57,550 3,219 2,986 51,550 51,600 2,862 2,629 54,550 54,600 3,042 2,809 57,550 57,600 3,222 2,989 51,600 51,650 2,865 2,632 54,600 54,650 3,045 2,812 57,600 57,650 3,225 2,992 51,650 51,700 2,868 2,635 54,650 54,700 3,048 2,815 57,650 57,700 3,228 2,995 51,700 51,750 2,871 2,638 54,700 54,750 3,051 2,818 57,700 57,750 3,231 2,998 51,750 51,800 2,874 2,641 54,750 54,800 3,054 2,821 57,750 57,800 3,234 3,001 51,800 51,850 2,877 2,644 54,800 54,850 3,057 2,824 57,800 57,850 3,237 3,004 51,850 51,900 2,880 2,647 54,850 54,900 3,060 2,827 57,850 57,900 3,240 3,007 51,900 51,950 2,883 2,650 54,900 54,950 3,063 2,830 57,900 57,950 3,243 3,010 51,950 52,000 2,886 2,653 54,950 55,000 3,066 2,833 57,950 58,000 3,246 3,013 $52,000 $55,000 $58,000 52,000 52,050 2,889 2,656 55,000 55,050 3,069 2,836 58,000 58,050 3,249 3,016 52,050 52,100 2,892 2,659 55,050 55,100 3,072 2,839 58,050 58,100 3,252 3,019 52,100 52,150 2,895 2,662 55,100 55,150 3,075 2,842 58,100 58,150 3,255 3,022 52,150 52,200 2,898 2,665 55,150 55,200 3,078 2,845 58,150 58,200 3,258 3,025 52,200 52,250 2,901 2,668 55,200 55,250 3,081 2,848 58,200 58,250 3,261 3,028 52,250 52,300 2,904 2,671 55,250 55,300 3,084 2,851 58,250 58,300 3,264 3,031 52,300 52,350 2,907 2,674 55,300 55,350 3,087 2,854 58,300 58,350 3,267 3,034 52,350 52,400 2,910 2,677 55,350 55,400 3,090 2,857 58,350 58,400 3,270 3,037 52,400 52,450 2,913 2,680 55,400 55,450 3,093 2,860 58,400 58,450 3,273 3,040 52,450 52,500 2,916 2,683 55,450 55,500 3,096 2,863 58,450 58,500 3,276 3,043 52,500 52,550 2,919 2,686 55,500 55,550 3,099 2,866 58,500 58,550 3,279 3,046 52,550 52,600 2,922 2,689 55,550 55,600 3,102 2,869 58,550 58,600 3,282 3,049 52,600 52,650 2,925 2,692 55,600 55,650 3,105 2,872 58,600 58,650 3,285 3,052 52,650 52,700 2,928 2,695 55,650 55,700 3,108 2,875 58,650 58,700 3,288 3,055 52,700 52,750 2,931 2,698 55,700 55,750 3,111 2,878 58,700 58,750 3,291 3,058 52,750 52,800 2,934 2,701 55,750 55,800 3,114 2,881 58,750 58,800 3,294 3,061 52,800 52,850 2,937 2,704 55,800 55,850 3,117 2,884 58,800 58,850 3,297 3,064 52,850 52,900 2,940 2,707 55,850 55,900 3,120 2,887 58,850 58,900 3,300 3,067 52,900 52,950 2,943 2,710 55,900 55,950 3,123 2,890 58,900 58,950 3,303 3,070 52,950 53,000 2,946 2,713 55,950 56,000 3,126 2,893 58,950 59,000 3,306 3,073 $53,000 $56,000 $59,000 53,000 53,050 2,949 2,716 56,000 56,050 3,129 2,896 59,000 59,050 3,309 3,076 53,050 53,100 2,952 2,719 56,050 56,100 3,132 2,899 59,050 59,100 3,312 3,079 53,100 53,150 2,955 2,722 56,100 56,150 3,135 2,902 59,100 59,150 3,315 3,082 53,150 53,200 2,958 2,725 56,150 56,200 3,138 2,905 59,150 59,200 3,318 3,085 53,200 53,250 2,961 2,728 56,200 56,250 3,141 2,908 59,200 59,250 3,321 3,088 53,250 53,300 2,964 2,731 56,250 56,300 3,144 2,911 59,250 59,300 3,324 3,091 53,300 53,350 2,967 2,734 56,300 56,350 3,147 2,914 59,300 59,350 3,327 3,094 53,350 53,400 2,970 2,737 56,350 56,400 3,150 2,917 59,350 59,400 3,330 3,097 53,400 53,450 2,973 2,740 56,400 56,450 3,153 2,920 59,400 59,450 3,333 3,100 53,450 53,500 2,976 2,743 56,450 56,500 3,156 2,923 59,450 59,500 3,336 3,103 53,500 53,550 2,979 2,746 56,500 56,550 3,159 2,926 59,500 59,550 3,339 3,106 53,550 53,600 2,982 2,749 56,550 56,600 3,162 2,929 59,550 59,600 3,342 3,109 53,600 53,650 2,985 2,752 56,600 56,650 3,165 2,932 59,600 59,650 3,345 3,112 53,650 53,700 2,988 2,755 56,650 56,700 3,168 2,935 59,650 59,700 3,348 3,115 53,700 53,750 2,991 2,758 56,700 56,750 3,171 2,938 59,700 59,750 3,351 3,118 53,750 53,800 2,994 2,761 56,750 56,800 3,174 2,941 59,750 59,800 3,354 3,121 53,800 53,850 2,997 2,764 56,800 56,850 3,177 2,944 59,800 59,850 3,357 3,124 53,850 53,900 3,000 2,767 56,850 56,900 3,180 2,947 59,850 59,900 3,360 3,127 53,900 53,950 3,003 2,770 56,900 56,950 3,183 2,950 59,900 59,950 3,363 3,130 53,950 54,000 3,006 2,773 56,950 57,000 3,186 2,953 59,950 60,000 3,366 3,133

Tax Tables 2022 (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 03-01-2023 Page 60 of 64 $60,000 Your tax is — $63,000 Your tax is — $66,000 Your tax is — 60,000 60,050 3,369 3,136 63,000 63,050 3,549 3,316 66,000 66,050 3,729 3,496 60,050 60,100 3,372 3,139 63,050 63,100 3,552 3,319 66,050 66,100 3,732 3,499 60,100 60,150 3,375 3,142 63,100 63,150 3,555 3,322 66,100 66,150 3,735 3,502 60,150 60,200 3,378 3,145 63,150 63,200 3,558 3,325 66,150 66,200 3,738 3,505 60,200 60,250 3,381 3,148 63,200 63,250 3,561 3,328 66,200 66,250 3,741 3,508 60,250 60,300 3,384 3,151 63,250 63,300 3,564 3,331 66,250 66,300 3,744 3,511 60,300 60,350 3,387 3,154 63,300 63,350 3,567 3,334 66,300 66,350 3,747 3,514 60,350 60,400 3,390 3,157 63,350 63,400 3,570 3,337 66,350 66,400 3,750 3,517 60,400 60,450 3,393 3,160 63,400 63,450 3,573 3,340 66,400 66,450 3,753 3,520 60,450 60,500 3,396 3,163 63,450 63,500 3,576 3,343 66,450 66,500 3,756 3,523 60,500 60,550 3,399 3,166 63,500 63,550 3,579 3,346 66,500 66,550 3,759 3,526 60,550 60,600 3,402 3,169 63,550 63,600 3,582 3,349 66,550 66,600 3,762 3,529 60,600 60,650 3,405 3,172 63,600 63,650 3,585 3,352 66,600 66,650 3,765 3,532 60,650 60,700 3,408 3,175 63,650 63,700 3,588 3,355 66,650 66,700 3,768 3,535 60,700 60,750 3,411 3,178 63,700 63,750 3,591 3,358 66,700 66,750 3,771 3,538 60,750 60,800 3,414 3,181 63,750 63,800 3,594 3,361 66,750 66,800 3,774 3,541 60,800 60,850 3,417 3,184 63,800 63,850 3,597 3,364 66,800 66,850 3,777 3,544 60,850 60,900 3,420 3,187 63,850 63,900 3,600 3,367 66,850 66,900 3,780 3,547 60,900 60,950 3,423 3,190 63,900 63,950 3,603 3,370 66,900 66,950 3,783 3,550 60,950 61,000 3,426 3,193 63,950 64,000 3,606 3,373 66,950 67,000 3,786 3,553 $61,000 $64,000 $67,000 61,000 61,050 3,429 3,196 64,000 64,050 3,609 3,376 67,000 67,050 3,789 3,556 61,050 61,100 3,432 3,199 64,050 64,100 3,612 3,379 67,050 67,100 3,792 3,559 61,100 61,150 3,435 3,202 64,100 64,150 3,615 3,382 67,100 67,150 3,795 3,562 61,150 61,200 3,438 3,205 64,150 64,200 3,618 3,385 67,150 67,200 3,798 3,565 61,200 61,250 3,441 3,208 64,200 64,250 3,621 3,388 67,200 67,250 3,801 3,568 61,250 61,300 3,444 3,211 64,250 64,300 3,624 3,391 67,250 67,300 3,804 3,571 61,300 61,350 3,447 3,214 64,300 64,350 3,627 3,394 67,300 67,350 3,807 3,574 61,350 61,400 3,450 3,217 64,350 64,400 3,630 3,397 67,350 67,400 3,810 3,577 61,400 61,450 3,453 3,220 64,400 64,450 3,633 3,400 67,400 67,450 3,813 3,580 61,450 61,500 3,456 3,223 64,450 64,500 3,636 3,403 67,450 67,500 3,816 3,583 61,500 61,550 3,459 3,226 64,500 64,550 3,639 3,406 67,500 67,550 3,819 3,586 61,550 61,600 3,462 3,229 64,550 64,600 3,642 3,409 67,550 67,600 3,822 3,589 61,600 61,650 3,465 3,232 64,600 64,650 3,645 3,412 67,600 67,650 3,825 3,592 61,650 61,700 3,468 3,235 64,650 64,700 3,648 3,415 67,650 67,700 3,828 3,595 61,700 61,750 3,471 3,238 64,700 64,750 3,651 3,418 67,700 67,750 3,831 3,598 61,750 61,800 3,474 3,241 64,750 64,800 3,654 3,421 67,750 67,800 3,834 3,601 61,800 61,850 3,477 3,244 64,800 64,850 3,657 3,424 67,800 67,850 3,837 3,604 61,850 61,900 3,480 3,247 64,850 64,900 3,660 3,427 67,850 67,900 3,840 3,607 61,900 61,950 3,483 3,250 64,900 64,950 3,663 3,430 67,900 67,950 3,843 3,610 61,950 62,000 3,486 3,253 64,950 65,000 3,666 3,433 67,950 68,000 3,846 3,613 $62,000 $65,000 $68,000 62,000 62,050 3,489 3,256 65,000 65,050 3,669 3,436 68,000 68,050 3,849 3,616 62,050 62,100 3,492 3,259 65,050 65,100 3,672 3,439 68,050 68,100 3,852 3,619 62,100 62,150 3,495 3,262 65,100 65,150 3,675 3,442 68,100 68,150 3,855 3,622 62,150 62,200 3,498 3,265 65,150 65,200 3,678 3,445 68,150 68,200 3,858 3,625 62,200 62,250 3,501 3,268 65,200 65,250 3,681 3,448 68,200 68,250 3,861 3,628 62,250 62,300 3,504 3,271 65,250 65,300 3,684 3,451 68,250 68,300 3,864 3,631 62,300 62,350 3,507 3,274 65,300 65,350 3,687 3,454 68,300 68,350 3,867 3,634 62,350 62,400 3,510 3,277 65,350 65,400 3,690 3,457 68,350 68,400 3,870 3,637 62,400 62,450 3,513 3,280 65,400 65,450 3,693 3,460 68,400 68,450 3,873 3,640 62,450 62,500 3,516 3,283 65,450 65,500 3,696 3,463 68,450 68,500 3,876 3,643 62,500 62,550 3,519 3,286 65,500 65,550 3,699 3,466 68,500 68,550 3,879 3,646 62,550 62,600 3,522 3,289 65,550 65,600 3,702 3,469 68,550 68,600 3,882 3,649 62,600 62,650 3,525 3,292 65,600 65,650 3,705 3,472 68,600 68,650 3,885 3,652 62,650 62,700 3,528 3,295 65,650 65,700 3,708 3,475 68,650 68,700 3,888 3,655 62,700 62,750 3,531 3,298 65,700 65,750 3,711 3,478 68,700 68,750 3,891 3,658 62,750 62,800 3,534 3,301 65,750 65,800 3,714 3,481 68,750 68,800 3,894 3,661 62,800 62,850 3,537 3,304 65,800 65,850 3,717 3,484 68,800 68,850 3,897 3,664 62,850 62,900 3,540 3,307 65,850 65,900 3,720 3,487 68,850 68,900 3,900 3,667 62,900 62,950 3,543 3,310 65,900 65,950 3,723 3,490 68,900 68,950 3,903 3,670 62,950 63,000 3,546 3,313 65,950 66,000 3,726 3,493 68,950 69,000 3,906 3,673

Tax Tables 2022 (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 03-01-2023 Page 61 of 64 $69,000 Your tax is — $72,000 Your tax is — $75,000 Your tax is — 69,000 69,050 3,909 3,676 72,000 72,050 4,089 3,856 75,000 75,050 4,269 4,036 69,050 69,100 3,912 3,679 72,050 72,100 4,092 3,859 75,050 75,100 4,272 4,039 69,100 69,150 3,915 3,682 72,100 72,150 4,095 3,862 75,100 75,150 4,275 4,042 69,150 69,200 3,918 3,685 72,150 72,200 4,098 3,865 75,150 75,200 4,278 4,045 69,200 69,250 3,921 3,688 72,200 72,250 4,101 3,868 75,200 75,250 4,281 4,048 69,250 69,300 3,924 3,691 72,250 72,300 4,104 3,871 75,250 75,300 4,284 4,051 69,300 69,350 3,927 3,694 72,300 72,350 4,107 3,874 75,300 75,350 4,287 4,054 69,350 69,400 3,930 3,697 72,350 72,400 4,110 3,877 75,350 75,400 4,290 4,057 69,400 69,450 3,933 3,700 72,400 72,450 4,113 3,880 75,400 75,450 4,293 4,060 69,450 69,500 3,936 3,703 72,450 72,500 4,116 3,883 75,450 75,500 4,296 4,063 69,500 69,550 3,939 3,706 72,500 72,550 4,119 3,886 75,500 75,550 4,299 4,066 69,550 69,600 3,942 3,709 72,550 72,600 4,122 3,889 75,550 75,600 4,302 4,069 69,600 69,650 3,945 3,712 72,600 72,650 4,125 3,892 75,600 75,650 4,305 4,072 69,650 69,700 3,948 3,715 72,650 72,700 4,128 3,895 75,650 75,700 4,308 4,075 69,700 69,750 3,951 3,718 72,700 72,750 4,131 3,898 75,700 75,750 4,311 4,078 69,750 69,800 3,954 3,721 72,750 72,800 4,134 3,901 75,750 75,800 4,314 4,081 69,800 69,850 3,957 3,724 72,800 72,850 4,137 3,904 75,800 75,850 4,317 4,084 69,850 69,900 3,960 3,727 72,850 72,900 4,140 3,907 75,850 75,900 4,320 4,087 69,900 69,950 3,963 3,730 72,900 72,950 4,143 3,910 75,900 75,950 4,323 4,090 69,950 70,000 3,966 3,733 72,950 73,000 4,146 3,913 75,950 76,000 4,326 4,093 $70,000 $73,000 $76,000 70,000 70,050 3,969 3,736 73,000 73,050 4,149 3,916 76,000 76,050 4,329 4,096 70,050 70,100 3,972 3,739 73,050 73,100 4,152 3,919 76,050 76,100 4,332 4,099 70,100 70,150 3,975 3,742 73,100 73,150 4,155 3,922 76,100 76,150 4,335 4,102 70,150 70,200 3,978 3,745 73,150 73,200 4,158 3,925 76,150 76,200 4,338 4,105 70,200 70,250 3,981 3,748 73,200 73,250 4,161 3,928 76,200 76,250 4,341 4,108 70,250 70,300 3,984 3,751 73,250 73,300 4,164 3,931 76,250 76,300 4,344 4,111 70,300 70,350 3,987 3,754 73,300 73,350 4,167 3,934 76,300 76,350 4,347 4,114 70,350 70,400 3,990 3,757 73,350 73,400 4,170 3,937 76,350 76,400 4,350 4,117 70,400 70,450 3,993 3,760 73,400 73,450 4,173 3,940 76,400 76,450 4,353 4,120 70,450 70,500 3,996 3,763 73,450 73,500 4,176 3,943 76,450 76,500 4,356 4,123 70,500 70,550 3,999 3,766 73,500 73,550 4,179 3,946 76,500 76,550 4,359 4,126 70,550 70,600 4,002 3,769 73,550 73,600 4,182 3,949 76,550 76,600 4,362 4,129 70,600 70,650 4,005 3,772 73,600 73,650 4,185 3,952 76,600 76,650 4,365 4,132 70,650 70,700 4,008 3,775 73,650 73,700 4,188 3,955 76,650 76,700 4,368 4,135 70,700 70,750 4,011 3,778 73,700 73,750 4,191 3,958 76,700 76,750 4,371 4,138 70,750 70,800 4,014 3,781 73,750 73,800 4,194 3,961 76,750 76,800 4,374 4,141 70,800 70,850 4,017 3,784 73,800 73,850 4,197 3,964 76,800 76,850 4,377 4,144 70,850 70,900 4,020 3,787 73,850 73,900 4,200 3,967 76,850 76,900 4,380 4,147 70,900 70,950 4,023 3,790 73,900 73,950 4,203 3,970 76,900 76,950 4,383 4,150 70,950 71,000 4,026 3,793 73,950 74,000 4,206 3,973 76,950 77,000 4,386 4,153 $71,000 $74,000 $77,000 71,000 71,050 4,029 3,796 74,000 74,050 4,209 3,976 77,000 77,050 4,389 4,156 71,050 71,100 4,032 3,799 74,050 74,100 4,212 3,979 77,050 77,100 4,392 4,159 71,100 71,150 4,035 3,802 74,100 74,150 4,215 3,982 77,100 77,150 4,395 4,162 71,150 71,200 4,038 3,805 74,150 74,200 4,218 3,985 77,150 77,200 4,398 4,165 71,200 71,250 4,041 3,808 74,200 74,250 4,221 3,988 77,200 77,250 4,401 4,168 71,250 71,300 4,044 3,811 74,250 74,300 4,224 3,991 77,250 77,300 4,404 4,171 71,300 71,350 4,047 3,814 74,300 74,350 4,227 3,994 77,300 77,350 4,407 4,174 71,350 71,400 4,050 3,817 74,350 74,400 4,230 3,997 77,350 77,400 4,410 4,177 71,400 71,450 4,053 3,820 74,400 74,450 4,233 4,000 77,400 77,450 4,413 4,180 71,450 71,500 4,056 3,823 74,450 74,500 4,236 4,003 77,450 77,500 4,416 4,183 71,500 71,550 4,059 3,826 74,500 74,550 4,239 4,006 77,500 77,550 4,419 4,186 71,550 71,600 4,062 3,829 74,550 74,600 4,242 4,009 77,550 77,600 4,422 4,189 71,600 71,650 4,065 3,832 74,600 74,650 4,245 4,012 77,600 77,650 4,425 4,192 71,650 71,700 4,068 3,835 74,650 74,700 4,248 4,015 77,650 77,700 4,428 4,195 71,700 71,750 4,071 3,838 74,700 74,750 4,251 4,018 77,700 77,750 4,431 4,198 71,750 71,800 4,074 3,841 74,750 74,800 4,254 4,021 77,750 77,800 4,434 4,201 71,800 71,850 4,077 3,844 74,800 74,850 4,257 4,024 77,800 77,850 4,437 4,204 71,850 71,900 4,080 3,847 74,850 74,900 4,260 4,027 77,850 77,900 4,440 4,207 71,900 71,950 4,083 3,850 74,900 74,950 4,263 4,030 77,900 77,950 4,443 4,210 71,950 72,000 4,086 3,853 74,950 75,000 4,266 4,033 77,950 78,000 4,446 4,213

Tax Tables 2022 (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 03-01-2023 Page 62 of 64 $78,000 Your tax is — $81,000 Your tax is — $84,000 Your tax is — 78,000 78,050 4,449 4,216 81,000 81,050 4,629 4,396 84,000 84,050 4,809 4,576 78,050 78,100 4,452 4,219 81,050 81,100 4,632 4,399 84,050 84,100 4,812 4,579 78,100 78,150 4,455 4,222 81,100 81,150 4,635 4,402 84,100 84,150 4,815 4,582 78,150 78,200 4,458 4,225 81,150 81,200 4,638 4,405 84,150 84,200 4,818 4,585 78,200 78,250 4,461 4,228 81,200 81,250 4,641 4,408 84,200 84,250 4,821 4,588 78,250 78,300 4,464 4,231 81,250 81,300 4,644 4,411 84,250 84,300 4,824 4,591 78,300 78,350 4,467 4,234 81,300 81,350 4,647 4,414 84,300 84,350 4,827 4,594 78,350 78,400 4,470 4,237 81,350 81,400 4,650 4,417 84,350 84,400 4,830 4,597 78,400 78,450 4,473 4,240 81,400 81,450 4,653 4,420 84,400 84,450 4,833 4,600 78,450 78,500 4,476 4,243 81,450 81,500 4,656 4,423 84,450 84,500 4,836 4,603 78,500 78,550 4,479 4,246 81,500 81,550 4,659 4,426 84,500 84,550 4,839 4,606 78,550 78,600 4,482 4,249 81,550 81,600 4,662 4,429 84,550 84,600 4,842 4,609 78,600 78,650 4,485 4,252 81,600 81,650 4,665 4,432 84,600 84,650 4,845 4,612 78,650 78,700 4,488 4,255 81,650 81,700 4,668 4,435 84,650 84,700 4,848 4,615 78,700 78,750 4,491 4,258 81,700 81,750 4,671 4,438 84,700 84,750 4,851 4,618 78,750 78,800 4,494 4,261 81,750 81,800 4,674 4,441 84,750 84,800 4,854 4,621 78,800 78,850 4,497 4,264 81,800 81,850 4,677 4,444 84,800 84,850 4,857 4,624 78,850 78,900 4,500 4,267 81,850 81,900 4,680 4,447 84,850 84,900 4,860 4,627 78,900 78,950 4,503 4,270 81,900 81,950 4,683 4,450 84,900 84,950 4,863 4,630 78,950 79,000 4,506 4,273 81,950 82,000 4,686 4,453 84,950 85,000 4,866 4,633 $79,000 $82,000 $85,000 79,000 79,050 4,509 4,276 82,000 82,050 4,689 4,456 85,000 85,050 4,869 4,636 79,050 79,100 4,512 4,279 82,050 82,100 4,692 4,459 85,050 85,100 4,872 4,639 79,100 79,150 4,515 4,282 82,100 82,150 4,695 4,462 85,100 85,150 4,875 4,642 79,150 79,200 4,518 4,285 82,150 82,200 4,698 4,465 85,150 85,200 4,878 4,645 79,200 79,250 4,521 4,288 82,200 82,250 4,701 4,468 85,200 85,250 4,881 4,648 79,250 79,300 4,524 4,291 82,250 82,300 4,704 4,471 85,250 85,300 4,884 4,651 79,300 79,350 4,527 4,294 82,300 82,350 4,707 4,474 85,300 85,350 4,887 4,654 79,350 79,400 4,530 4,297 82,350 82,400 4,710 4,477 85,350 85,400 4,890 4,657 79,400 79,450 4,533 4,300 82,400 82,450 4,713 4,480 85,400 85,450 4,893 4,660 79,450 79,500 4,536 4,303 82,450 82,500 4,716 4,483 85,450 85,500 4,896 4,663 79,500 79,550 4,539 4,306 82,500 82,550 4,719 4,486 85,500 85,550 4,899 4,666 79,550 79,600 4,542 4,309 82,550 82,600 4,722 4,489 85,550 85,600 4,902 4,669 79,600 79,650 4,545 4,312 82,600 82,650 4,725 4,492 85,600 85,650 4,905 4,672 79,650 79,700 4,548 4,315 82,650 82,700 4,728 4,495 85,650 85,700 4,908 4,675 79,700 79,750 4,551 4,318 82,700 82,750 4,731 4,498 85,700 85,750 4,911 4,678 79,750 79,800 4,554 4,321 82,750 82,800 4,734 4,501 85,750 85,800 4,914 4,681 79,800 79,850 4,557 4,324 82,800 82,850 4,737 4,504 85,800 85,850 4,917 4,684 79,850 79,900 4,560 4,327 82,850 82,900 4,740 4,507 85,850 85,900 4,920 4,687 79,900 79,950 4,563 4,330 82,900 82,950 4,743 4,510 85,900 85,950 4,923 4,690 79,950 80,000 4,566 4,333 82,950 83,000 4,746 4,513 85,950 86,000 4,926 4,693 $80,000 $83,000 $86,000 80,000 80,050 4,569 4,336 83,000 83,050 4,749 4,516 86,000 86,050 4,929 4,696 80,050 80,100 4,572 4,339 83,050 83,100 4,752 4,519 86,050 86,100 4,932 4,699 80,100 80,150 4,575 4,342 83,100 83,150 4,755 4,522 86,100 86,150 4,935 4,702 80,150 80,200 4,578 4,345 83,150 83,200 4,758 4,525 86,150 86,200 4,938 4,705 80,200 80,250 4,581 4,348 83,200 83,250 4,761 4,528 86,200 86,250 4,941 4,708 80,250 80,300 4,584 4,351 83,250 83,300 4,764 4,531 86,250 86,300 4,944 4,711 80,300 80,350 4,587 4,354 83,300 83,350 4,767 4,534 86,300 86,350 4,947 4,714 80,350 80,400 4,590 4,357 83,350 83,400 4,770 4,537 86,350 86,400 4,950 4,717 80,400 80,450 4,593 4,360 83,400 83,450 4,773 4,540 86,400 86,450 4,953 4,720 80,450 80,500 4,596 4,363 83,450 83,500 4,776 4,543 86,450 86,500 4,956 4,723 80,500 80,550 4,599 4,366 83,500 83,550 4,779 4,546 86,500 86,550 4,959 4,726 80,550 80,600 4,602 4,369 83,550 83,600 4,782 4,549 86,550 86,600 4,962 4,729 80,600 80,650 4,605 4,372 83,600 83,650 4,785 4,552 86,600 86,650 4,965 4,732 80,650 80,700 4,608 4,375 83,650 83,700 4,788 4,555 86,650 86,700 4,968 4,735 80,700 80,750 4,611 4,378 83,700 83,750 4,791 4,558 86,700 86,750 4,971 4,738 80,750 80,800 4,614 4,381 83,750 83,800 4,794 4,561 86,750 86,800 4,974 4,741 80,800 80,850 4,617 4,384 83,800 83,850 4,797 4,564 86,800 86,850 4,977 4,744 80,850 80,900 4,620 4,387 83,850 83,900 4,800 4,567 86,850 86,900 4,980 4,747 80,900 80,950 4,623 4,390 83,900 83,950 4,803 4,570 86,900 86,950 4,983 4,750 80,950 81,000 4,626 4,393 83,950 84,000 4,806 4,573 86,950 87,000 4,986 4,753

Tax Tables 2022 (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 03-01-2023 Page 63 of 64 $87,000 Your tax is — $90,000 Your tax is — $93,000 Your tax is — 87,000 87,050 4,989 4,756 90,000 90,050 5,169 4,936 93,000 93,050 5,349 5,116 87,050 87,100 4,992 4,759 90,050 90,100 5,172 4,939 93,050 93,100 5,352 5,119 87,100 87,150 4,995 4,762 90,100 90,150 5,175 4,942 93,100 93,150 5,355 5,122 87,150 87,200 4,998 4,765 90,150 90,200 5,178 4,945 93,150 93,200 5,358 5,125 87,200 87,250 5,001 4,768 90,200 90,250 5,181 4,948 93,200 93,250 5,361 5,128 87,250 87,300 5,004 4,771 90,250 90,300 5,184 4,951 93,250 93,300 5,364 5,131 87,300 87,350 5,007 4,774 90,300 90,350 5,187 4,954 93,300 93,350 5,367 5,134 87,350 87,400 5,010 4,777 90,350 90,400 5,190 4,957 93,350 93,400 5,370 5,137 87,400 87,450 5,013 4,780 90,400 90,450 5,193 4,960 93,400 93,450 5,373 5,140 87,450 87,500 5,016 4,783 90,450 90,500 5,196 4,963 93,450 93,500 5,376 5,143 87,500 87,550 5,019 4,786 90,500 90,550 5,199 4,966 93,500 93,550 5,379 5,146 87,550 87,600 5,022 4,789 90,550 90,600 5,202 4,969 93,550 93,600 5,382 5,149 87,600 87,650 5,025 4,792 90,600 90,650 5,205 4,972 93,600 93,650 5,385 5,152 87,650 87,700 5,028 4,795 90,650 90,700 5,208 4,975 93,650 93,700 5,388 5,155 87,700 87,750 5,031 4,798 90,700 90,750 5,211 4,978 93,700 93,750 5,391 5,158 87,750 87,800 5,034 4,801 90,750 90,800 5,214 4,981 93,750 93,800 5,394 5,161 87,800 87,850 5,037 4,804 90,800 90,850 5,217 4,984 93,800 93,850 5,397 5,164 87,850 87,900 5,040 4,807 90,850 90,900 5,220 4,987 93,850 93,900 5,400 5,167 87,900 87,950 5,043 4,810 90,900 90,950 5,223 4,990 93,900 93,950 5,403 5,170 87,950 88,000 5,046 4,813 90,950 91,000 5,226 4,993 93,950 94,000 5,406 5,173 $88,000 $91,000 $94,000 88,000 88,050 5,049 4,816 91,000 91,050 5,229 4,996 94,000 94,050 5,409 5,176 88,050 88,100 5,052 4,819 91,050 91,100 5,232 4,999 94,050 94,100 5,412 5,179 88,100 88,150 5,055 4,822 91,100 91,150 5,235 5,002 94,100 94,150 5,415 5,182 88,150 88,200 5,058 4,825 91,150 91,200 5,238 5,005 94,150 94,200 5,418 5,185 88,200 88,250 5,061 4,828 91,200 91,250 5,241 5,008 94,200 94,250 5,421 5,188 88,250 88,300 5,064 4,831 91,250 91,300 5,244 5,011 94,250 94,300 5,424 5,191 88,300 88,350 5,067 4,834 91,300 91,350 5,247 5,014 94,300 94,350 5,427 5,194 88,350 88,400 5,070 4,837 91,350 91,400 5,250 5,017 94,350 94,400 5,430 5,197 88,400 88,450 5,073 4,840 91,400 91,450 5,253 5,020 94,400 94,450 5,433 5,200 88,450 88,500 5,076 4,843 91,450 91,500 5,256 5,023 94,450 94,500 5,436 5,203 88,500 88,550 5,079 4,846 91,500 91,550 5,259 5,026 94,500 94,550 5,439 5,206 88,550 88,600 5,082 4,849 91,550 91,600 5,262 5,029 94,550 94,600 5,442 5,209 88,600 88,650 5,085 4,852 91,600 91,650 5,265 5,032 94,600 94,650 5,445 5,212 88,650 88,700 5,088 4,855 91,650 91,700 5,268 5,035 94,650 94,700 5,448 5,215 88,700 88,750 5,091 4,858 91,700 91,750 5,271 5,038 94,700 94,750 5,451 5,218 88,750 88,800 5,094 4,861 91,750 91,800 5,274 5,041 94,750 94,800 5,454 5,221 88,800 88,850 5,097 4,864 91,800 91,850 5,277 5,044 94,800 94,850 5,457 5,224 88,850 88,900 5,100 4,867 91,850 91,900 5,280 5,047 94,850 94,900 5,460 5,227 88,900 88,950 5,103 4,870 91,900 91,950 5,283 5,050 94,900 94,950 5,463 5,230 88,950 89,000 5,106 4,873 91,950 92,000 5,286 5,053 94,950 95,000 5,466 5,233 $89,000 $92,000 $95,000 89,000 89,050 5,109 4,876 92,000 92,050 5,289 5,056 95,000 95,050 5,469 5,236 89,050 89,100 5,112 4,879 92,050 92,100 5,292 5,059 95,050 95,100 5,472 5,239 89,100 89,150 5,115 4,882 92,100 92,150 5,295 5,062 95,100 95,150 5,475 5,242 89,150 89,200 5,118 4,885 92,150 92,200 5,298 5,065 95,150 95,200 5,478 5,245 89,200 89,250 5,121 4,888 92,200 92,250 5,301 5,068 95,200 95,250 5,481 5,248 89,250 89,300 5,124 4,891 92,250 92,300 5,304 5,071 95,250 95,300 5,484 5,251 89,300 89,350 5,127 4,894 92,300 92,350 5,307 5,074 95,300 95,350 5,487 5,254 89,350 89,400 5,130 4,897 92,350 92,400 5,310 5,077 95,350 95,400 5,490 5,257 89,400 89,450 5,133 4,900 92,400 92,450 5,313 5,080 95,400 95,450 5,493 5,260 89,450 89,500 5,136 4,903 92,450 92,500 5,316 5,083 95,450 95,500 5,496 5,263 89,500 89,550 5,139 4,906 92,500 92,550 5,319 5,086 95,500 95,550 5,499 5,266 89,550 89,600 5,142 4,909 92,550 92,600 5,322 5,089 95,550 95,600 5,502 5,269 89,600 89,650 5,145 4,912 92,600 92,650 5,325 5,092 95,600 95,650 5,505 5,272 89,650 89,700 5,148 4,915 92,650 92,700 5,328 5,095 95,650 95,700 5,508 5,275 89,700 89,750 5,151 4,918 92,700 92,750 5,331 5,098 95,700 95,750 5,511 5,278 89,750 89,800 5,154 4,921 92,750 92,800 5,334 5,101 95,750 95,800 5,514 5,281 89,800 89,850 5,157 4,924 92,800 92,850 5,337 5,104 95,800 95,850 5,517 5,284 89,850 89,900 5,160 4,927 92,850 92,900 5,340 5,107 95,850 95,900 5,520 5,287 89,900 89,950 5,163 4,930 92,900 92,950 5,343 5,110 95,900 95,950 5,523 5,290 89,950 90,000 5,166 4,933 92,950 93,000 5,346 5,113 95,950 96,000 5,526 5,293

Tax Tables 2022 (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 03-01-2023 Page 64 of 64 $96,000 Your tax is — 96,000 96,050 5,529 5,296 96,050 96,100 5,532 5,299 96,100 96,150 5,535 5,302 96,150 96,200 5,538 5,305 96,200 96,250 5,541 5,308 96,250 96,300 5,544 5,311 96,300 96,350 5,547 5,314 96,350 96,400 5,550 5,317 96,400 96,450 5,553 5,320 96,450 96,500 5,556 5,323 96,500 96,550 5,559 5,326 96,550 96,600 5,562 5,329 96,600 96,650 5,565 5,332 96,650 96,700 5,568 5,335 96,700 96,750 5,571 5,338 96,750 96,800 5,574 5,341 96,800 96,850 5,577 5,344 96,850 96,900 5,580 5,347 96,900 96,950 5,583 5,350 96,950 97,000 5,586 5,353 $97,000 97,000 97,050 5,589 5,356 97,050 97,100 5,592 5,359 97,100 97,150 5,595 5,362 97,150 97,200 5,598 5,365 97,200 97,250 5,601 5,368 97,250 97,300 5,604 5,371 97,300 97,350 5,607 5,374 97,350 97,400 5,610 5,377 97,400 97,450 5,613 5,380 97,450 97,500 5,616 5,383 97,500 97,550 5,619 5,386 97,550 97,600 5,622 5,389 97,600 97,650 5,625 5,392 97,650 97,700 5,628 5,395 97,700 97,750 5,631 5,398 97,750 97,800 5,634 5,401 97,800 97,850 5,637 5,404 97,850 97,900 5,640 5,407 97,900 97,950 5,643 5,410 97,950 98,000 5,646 5,413 $98,000 Your tax is — 98,000 98,050 5,649 5,416 98,050 98,100 5,652 5,419 98,100 98,150 5,655 5,422 98,150 98,200 5,658 5,425 98,200 98,250 5,661 5,428 98,250 98,300 5,664 5,431 98,300 98,350 5,667 5,434 98,350 98,400 5,670 5,437 98,400 98,450 5,673 5,440 98,450 98,500 5,676 5,443 98,500 98,550 5,679 5,446 98,550 98,600 5,682 5,449 98,600 98,650 5,685 5,452 98,650 98,700 5,688 5,455 98,700 98,750 5,691 5,458 98,750 98,800 5,694 5,461 98,800 98,850 5,697 5,464 98,850 98,900 5,700 5,467 98,900 98,950 5,703 5,470 98,950 99,000 5,706 5,473 $99,000 99,000 99,050 5,709 5,476 99,050 99,100 5,712 5,479 99,100 99,150 5,715 5,482 99,150 99,200 5,718 5,485 99,200 99,250 5,721 5,488 99,250 99,300 5,724 5,491 99,300 99,350 5,727 5,494 99,350 99,400 5,730 5,497 99,400 99,450 5,733 5,500 99,450 99,500 5,736 5,503 99,500 99,550 5,739 5,506 99,550 99,600 5,742 5,509 99,600 99,650 5,745 5,512 99,650 99,700 5,748 5,515 99,700 99,750 5,751 5,518 99,750 99,800 5,754 5,521 99,800 99,850 5,757 5,524 99,850 99,900 5,760 5,527 99,900 99,950 5,763 5,530 99,950 100,000 5,766 5,533 *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 $5,767 plus 6% 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 $5,535 plus 6% of the amount over $100,000. Enter the tax on Form 40, line 20 or Form 43, line 42. Tax Rate Schedules