Form 39R Resident Supplemental Schedule 2023 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 Description ....................... ▪ 4 00 5. Alternative energy device deduction Year Acquired Type of Device Total Cost Percentage a. 2023 $ X 40% = 5a ▪ 00 b. 2022 $ X 20% = 5b ▪ 00 c. 2021 $ X 20% = 5c ▪ 00 d. 2020 $ 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. See instructions for qualifications. a. If single, enter $43,524 or if married filing jointly, enter $65,286 ▪ 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. Qualifying 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 09-07-2023 Page 1 of 2

EFO00088 09-07-2023 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 and taxed by both states 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 2023 (continued)

EIN00046 11-06-2023 Page 27 of 52 Form 39R — Instructions Resident Supplemental Schedule 2023 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 11-06-2023 Page 28 of 52 Form 39R — Instructions 2023 (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 11-06-2023 Page 29 of 52 Form 39R — Instructions 2023 (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 11-06-2023 Page 30 of 52 Form 39R — Instructions 2023 (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. Enter the energy efficiency upgrade installed in your Idaho residence. If you have more than one, enter multiple. Enter the total amount on line 4. 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 2020, 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 2023. Don’t include amounts paid by your employer or excluded from taxable income ........... 2. Enter $12,000 for one or more 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

EIN00046 11-06-2023 Page 31 of 52 Form 39R — Instructions 2023 (continued) 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 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 or 9, 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

EIN00046 11-06-2023 Page 32 of 52 Form 39R — Instructions 2023 (continued) 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. Line 8a The maximum amounts that can be deducted for 2023 are: Married filing jointly: • Recipient age 65 or older ....................... $65,286 • Recipient age 62 or older and disabled ... $65,286 Single: • Age 65 or older ...................................... $43,524 • Age 62 or older and disabled .................. $43,524 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.

EIN00046 11-06-2023 Page 33 of 52 Form 39R — Instructions 2023 (continued) Note: Gains from the sale of stocks and other intangibles don’t qualify. 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

EIN00046 11-06-2023 Page 34 of 52 Form 39R — Instructions 2023 (continued) ‚ Epilepsy ‚ 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 11-06-2023 Page 35 of 52 Form 39R — Instructions 2023 (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 11-06-2023 Page 36 of 52 Form 39R — Instructions 2023 (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 • 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 11-06-2023 Page 37 of 52 Form 39R — Instructions 2023 (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 50 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 If you have credit from an ABE (Form ID K-1, Part XI, line 59), you can add that to the amount computed above (if any). The total credit is limited to the smallest of: • 50% of the tax on Form 40, line 21 or • $500 ($1,000 on a joint return).

EIN00046 11-06-2023 Page 38 of 52 Form 39R — Instructions 2023 (continued) A qualified educational entity includes: • A nonprofit corporation, fund, foundation, research park, trust, or association organized and operated exclusively for the benefit of Idaho colleges and universities • A nonprofit, private, or public Idaho school (elementary, secondary, or higher education) or its foundation • Idaho education public broadcast system foundations • The Idaho State Historical Society or its foundation • An Idaho public library or its foundation • An Idaho library district or its foundation • An Idaho public or private nonprofit museum • The Idaho Commission for Libraries • 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 51 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, Form 39R, Part D, line 1 and Form 44, Part I, line 1 If you have credit from an ABE (Form ID K-1, Part XI, line 61), you can add that to the amount computed above (if any). The total credit is limited to the smallest of: • 20% of the tax on Form 40, line 21 or • $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

EIN00046 11-06-2023 Page 39 of 52 Form 39R — Instructions 2023 (continued) 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 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 2023 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 2023 or fiscal year beginning , ending Please Print or Type Your first name and initial Your last name Your Social Security number (SSN) Deceased in 2023 Spouse’s first name and initial Spouse’s last name Spouse’s Social Security number (SSN) Deceased in 2023 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 surviving spouse 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: $13,850 Head of Household: $20,800 Married Filing Jointly or Qualifying Surviving Spouse: $27,700 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. If less than zero, enter zero ................................ ▪ 18 00 19. Idaho taxable income. Subtract line 18 from line 17 ....................................................... ▪ 19 00 20. Tax from worksheet. See instructions, page 9 ................................................................ ▪ 20 00 Continue to page 2. Return and payment - Mail to: Idaho State Tax Commission, PO Box 83784, Boise, ID 83707-3784 Return only - Mail to: Idaho State Tax Commission, PO Box 56, Boise, ID 83756-0056 Include a complete copy of your federal return. EFO00089 08-23-2023 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 2023 .................................. ▪ 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. 2023 Form 51 estimated payments and amount applied from 2022 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 08-23-2023 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 2024 .......... ▪ Form 40 2023 (continued)

EIN00046 11-06-2023 Page 7 of 52 Form 40 — Instructions Individual Income Tax Return 2023 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 2023 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/pub/irs-pdf/f8332.pdf for more information. Line 6d. Total. Add lines 6a through 6c. Line 7 Federal Adjusted Gross Income Enter your federal adjusted gross income from Form 1040 or 1040-SR, line 11. Line 11 Total Adjusted Income If your total adjusted income is negative, see Form 56 and instructions.

EIN00046 11-06-2023 Page 8 of 52 Form 40 — Instructions 2023 (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, 2024, you may consider yourself 65 on December 31, 2023. 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 2023 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 2023, 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 $13,850 • Married filing jointly or qualifying surviving spouse, enter $27,700 • Head of household, enter $20,800 ...... 2. Can you be claimed as a dependent? No. Enter the amount from line 1 on line 4. Skip line 3. Yes. Go to line 3. 3. Is your earned income* more than $850? Yes. Add $400 to your earned income. Enter the total. No. Enter $1,250 .............................. 4. If you can be claimed as a dependent, enter the smaller of lines 1 or 3. If born after January 1, 1959, and not blind, skip to line 6. Otherwise, go to line 5 ...............

EIN00046 11-06-2023 Page 9 of 52 Form 40 — Instructions 2023 (continued) 5. If born before January 2, 1959, or blind, multiply the total number of boxes checked on Form 40, lines 12a and 12b, by $1,500 ($1,850 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. Worksheet 1. Enter the amount of Idaho taxable income from Form 40, line 19.................. 2. Enter the amount shown below for your filing status: • Single or married filing separately, enter $4,489 • Married filing jointly, head of household, or qualifying surviving spouse, enter $8,978 3. Subtract line 2 from line 1. Enter the subtotal ......................................................... 4. Multiply subtotal by 5.8% ............................. 5. Idaho tax. Enter the total here and on Form 40, line 20 ........................................... 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, 2023 If you don’t have a qualifying child, you can’t claim the credit. For divorced parents or parents who don’t live together, the custodial parent claims the qualifying child. The noncustodial parent may claim the child if: • A court has awarded the right to claim the child for tax purposes to the noncustodial parent, or • The custodial parent signs a written declaration that the noncustodial parent can claim the child for the child tax credit The noncustodial parent must include a copy of the court order or the written declaration with their income tax return. Note: This credit is limited to your tax liability after any credit for tax paid to other states and credits from Forms 39R and 44.

EIN00046 11-06-2023 Page 10 of 52 Form 40 — Instructions 2023 (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 2024 income tax return. If you have questions about your donations, contact the agencies listed. If you’re filing an amended return, your donations can’t be less than the amounts on the original return. If you make a donation and owe tax, you must pay the tax at the time of filing. Line 34 Idaho Nongame Wildlife Fund Contributions are used to ensure the conservation and management of nongame wildlife, rare plants, and their habitats in Idaho, to promote greater awareness of and appreciation for species that aren’t hunted, fished, or trapped, and to increase opportunities to view and enjoy “watchable” wildlife. For more information visit the Department of Fish and Game website at idfg.idaho.gov/wildlife/funding or call (208) 334-2920. Line 35 Idaho Children’s Trust Fund/Prevent Child Abuse Idaho Contributions are used to protect our children, Idaho’s single greatest resource. The Children’s Trust supports work in communities throughout Idaho to

EIN00046 11-06-2023 Page 11 of 52 Form 40 — Instructions 2023 (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 imd.idaho.gov/igr-family-support 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 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 $120 each for you, your spouse, and your dependents. You can claim an additional $20 if you’re age 65 or older on December 31, 2023, 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 $11.67 If qualified for the entire year, enter $140 ...... If under 65, multiply line 1 by $10. If qualified for the entire year, enter $120 ...... Spouse (if joint return): 3. Number of qualified months ....................... 4. If 65 or older, multiply line 3 by $11.67 If qualified for the entire year, enter $140 ...... If under 65, multiply line 3 by $10 If qualified for the entire year, enter $120 ......

EIN00046 11-06-2023 Page 12 of 52 Form 40 — Instructions 2023 (continued) Resident dependents claimed on line 6: 5. Enter $120 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 $10 Number of qualified months ____ x $10 Number of qualified months ____ x $10 Number of qualified months ____ x $10 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/ IITforms. Form 24 is due by April 15, 2024. 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 2022 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/taxes/income-tax/individual- income/popular-credits-and-deductions/claim- of-right-income-repayments. 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 2024 is 6%.

EIN00046 11-06-2023 Page 13 of 52 Form 40 — Instructions 2023 (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 2024 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 2024 If you’re filing an original return, subtract the amount you want to refund from line 55. Any difference will be applied to your 2024 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 11-06-2023 Page 14 of 52 Form 40 — Instructions 2023 (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 08-23-2023 Form CG Capital Gains Deduction 2023

EIN00070 08-23-2023 Page 1 of 2 Form CG — Instructions Capital Gains Deduction 2023 (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? Capital gain from qualifying property of pass-through entities is eligible for the Idaho capital gains deduction on an individual return. 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 36. 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 08-23-2023 Page 2 of 2 Form CG — Instructions 2023 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 36. 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 36 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 2023 EIN00046 11-06-2023 Page 1 of 52 Check Your Withholding! • Recent tax laws have changed the calculation for income taxes withheld from your paycheck. Make sure you’re not withholding too little or too much. • 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/IITforms. • Pick them up at one of our offices. Find locations at tax.idaho.gov/visit. • Call us at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.

EIN00046 11-06-2023 Page 2 of 52 General Information 2023 What’s New for 2023 Conformity to Internal Revenue Code (IRC) Idaho conforms to the IRC as of January 1, 2023. Idaho doesn’t conform to bonus depreciation for assets acquired after 2009. Tax Rate Reduction Effective January 1, 2023, the individual income tax rate is 5.8%. Grocery Credit Increased The grocery tax credit for eligible Idaho residents increased from $100 to $120 starting in tax year 2023. The credit for Idahoans who are 65 and older increased from $120 to $140. Dependent Care Tax Deduction Increased The maximum individual tax deduction for dependent care is now $12,000 per year. 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) $27,700 $29,200 $30,700 Head of household Under 65 65 or older $20,800 $22,650 Single Under 65 65 or older $13,850 $15,700 Qualifying surviving spouse with dependent child Under 65 65 or older $27,700 $29,200 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. Unearned income includes: • Taxable interest • Ordinary dividends

EIN00046 11-06-2023 Page 3 of 52 General Information 2023 (continued) • 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 15, 2024, for the 2023 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 83784 Boise ID 83707-3784 If you’re mailing a payment without a return, send your payment with Form ID-VP to: Idaho State Tax Commission PO Box 83784 Boise ID 83707-3784 If 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 $1,250 Over $13,850 More than the larger of $1,250 or your earned income plus $400 Over 65 or blind Over $3,100 Over $15,700 More than the larger of $3,100 or your earned income plus $2,250 Over 65 and blind Over $4,950 Over $17,550 More than the larger of $4,950 or your earned income plus $4,100 Married Dependents Under 65 and not blind Over $1,250 Over $13,850 At least $5 and your spouse files a separate return and itemizes More than the larger of $1,250 or your earned income plus $400 Over 65 or blind Over $2,750 Over $15,350 At least $5 and your spouse files a separate return and itemizes More than the larger of $2,750 or your earned income plus $1,900 Over 65 and blind Over $4,250 Over $16,850 At least $5 and your spouse files a separate return and itemizes More than the larger of $4,250 or your earned income plus $3,400

EIN00046 11-06-2023 Page 4 of 52 General Information 2023 (continued) If you’re mailing a return only, send to: Idaho State Tax Commission PO Box 56 Boise ID 83756-0056 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 15, 2024. If you qualify for an extension to file your Idaho return, send the return and pay in full by October 15, 2024. 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 6% per year (rate effective for 2024). 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

EIN00046 11-06-2023 Page 5 of 52 General Information 2023 (continued) • You’re a nonresident if your permanent home is outside of Idaho all year. • You’re considered a nonresident if all of the following are true: ‚ You’re an Idaho resident who lived outside of Idaho for at least 445 days in a 15-month period ‚ After satisfying the 15-month period, you spent less than 60 days in Idaho during the year ‚ You didn’t have a personal residence in Idaho for yourself or your family during any part of 2023 ‚ 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 11-06-2023 Page 6 of 52 General Information 2023 (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 11-06-2023 Page 7 of 52 Form 40 — Instructions Individual Income Tax Return 2023 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 2023 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/pub/irs-pdf/f8332.pdf for more information. Line 6d. Total. Add lines 6a through 6c. Line 7 Federal Adjusted Gross Income Enter your federal adjusted gross income from Form 1040 or 1040-SR, line 11. Line 11 Total Adjusted Income If your total adjusted income is negative, see Form 56 and instructions.

EIN00046 11-06-2023 Page 8 of 52 Form 40 — Instructions 2023 (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, 2024, you may consider yourself 65 on December 31, 2023. 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 2023 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 2023, 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 $13,850 • Married filing jointly or qualifying surviving spouse, enter $27,700 • Head of household, enter $20,800 ...... 2. Can you be claimed as a dependent? No. Enter the amount from line 1 on line 4. Skip line 3. Yes. Go to line 3. 3. Is your earned income* more than $850? Yes. Add $400 to your earned income. Enter the total. No. Enter $1,250 .............................. 4. If you can be claimed as a dependent, enter the smaller of lines 1 or 3. If born after January 1, 1959, and not blind, skip to line 6. Otherwise, go to line 5 ...............

EIN00046 11-06-2023 Page 9 of 52 Form 40 — Instructions 2023 (continued) 5. If born before January 2, 1959, or blind, multiply the total number of boxes checked on Form 40, lines 12a and 12b, by $1,500 ($1,850 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. Worksheet 1. Enter the amount of Idaho taxable income from Form 40, line 19.................. 2. Enter the amount shown below for your filing status: • Single or married filing separately, enter $4,489 • Married filing jointly, head of household, or qualifying surviving spouse, enter $8,978 3. Subtract line 2 from line 1. Enter the subtotal ......................................................... 4. Multiply subtotal by 5.8% ............................. 5. Idaho tax. Enter the total here and on Form 40, line 20 ........................................... 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, 2023 If you don’t have a qualifying child, you can’t claim the credit. For divorced parents or parents who don’t live together, the custodial parent claims the qualifying child. The noncustodial parent may claim the child if: • A court has awarded the right to claim the child for tax purposes to the noncustodial parent, or • The custodial parent signs a written declaration that the noncustodial parent can claim the child for the child tax credit The noncustodial parent must include a copy of the court order or the written declaration with their income tax return. Note: This credit is limited to your tax liability after any credit for tax paid to other states and credits from Forms 39R and 44.

EIN00046 11-06-2023 Page 10 of 52 Form 40 — Instructions 2023 (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 2024 income tax return. If you have questions about your donations, contact the agencies listed. If you’re filing an amended return, your donations can’t be less than the amounts on the original return. If you make a donation and owe tax, you must pay the tax at the time of filing. Line 34 Idaho Nongame Wildlife Fund Contributions are used to ensure the conservation and management of nongame wildlife, rare plants, and their habitats in Idaho, to promote greater awareness of and appreciation for species that aren’t hunted, fished, or trapped, and to increase opportunities to view and enjoy “watchable” wildlife. For more information visit the Department of Fish and Game website at idfg.idaho.gov/wildlife/funding or call (208) 334-2920. Line 35 Idaho Children’s Trust Fund/Prevent Child Abuse Idaho Contributions are used to protect our children, Idaho’s single greatest resource. The Children’s Trust supports work in communities throughout Idaho to

EIN00046 11-06-2023 Page 11 of 52 Form 40 — Instructions 2023 (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 imd.idaho.gov/igr-family-support 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 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 $120 each for you, your spouse, and your dependents. You can claim an additional $20 if you’re age 65 or older on December 31, 2023, 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 $11.67 If qualified for the entire year, enter $140 ...... If under 65, multiply line 1 by $10. If qualified for the entire year, enter $120 ...... Spouse (if joint return): 3. Number of qualified months ....................... 4. If 65 or older, multiply line 3 by $11.67 If qualified for the entire year, enter $140 ...... If under 65, multiply line 3 by $10 If qualified for the entire year, enter $120 ......

EIN00046 11-06-2023 Page 12 of 52 Form 40 — Instructions 2023 (continued) Resident dependents claimed on line 6: 5. Enter $120 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 $10 Number of qualified months ____ x $10 Number of qualified months ____ x $10 Number of qualified months ____ x $10 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/ IITforms. Form 24 is due by April 15, 2024. 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 2022 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/taxes/income-tax/individual- income/popular-credits-and-deductions/claim- of-right-income-repayments. 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 2024 is 6%.

EIN00046 11-06-2023 Page 13 of 52 Form 40 — Instructions 2023 (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 2024 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 2024 If you’re filing an original return, subtract the amount you want to refund from line 55. Any difference will be applied to your 2024 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 11-06-2023 Page 14 of 52 Form 40 — Instructions 2023 (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 11-06-2023 Page 15 of 52 Form 43 — Instructions Part-year Resident and Nonresident Income Tax Return 2023 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 24 • 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 2023. If you’re married and filing a joint return, check the box that applies to your spouse’s residency for 2023. Use Form 43 if one of you is a resident and the other isn’t, and you filed a joint federal return. See page 4 to determine your status. • If you’re (you or your spouse) an Idaho resident, check box 1. • If you’re (you or your spouse) a member of the armed forces on active military duty outside Idaho and Idaho is your state of permanent residence, check box 2. (An Idaho resident on

EIN00046 11-06-2023 Page 16 of 52 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 2023. If you’re married and filing a joint return, enter the number of full months your spouse lived in Idaho in 2023. 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 2023, 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 2023 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/ IITbasics. 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 2023 (continued)

EIN00046 11-06-2023 Page 17 of 52 Form 43 — Instructions 2023 (continued) Line 8 Taxable Interest Income From federal Form 1040 or 1040-SR, line 2b, enter all: • Interest income received while an Idaho resident • Business interest income earned from Idaho sources • Interest income on installment sales of Idaho property Note: Don’t include interest earned from a personal bank account in Idaho while a nonresident. Line 9 Dividend Income From federal Form 1040 or 1040-SR, line 3b, enter dividends earned while an Idaho resident or part-year resident and dividends earned from Idaho sources while a nonresident. Line 10 Alimony Received From federal Schedule 1, line 2a, enter alimony received while an Idaho resident or part-year resident. Line 11 Business Income or Loss From federal Schedule 1, line 3, enter the income or loss reported on Schedule C or C-EZ from businesses or professions engaged in while an Idaho resident or part-year resident or conducted in Idaho while a nonresident. A nonresident conducting business in Idaho and another state must apportion income or loss. Complete and include Idaho Form 402. Line 12 Capital Gain or Loss From federal Form 1040 or 1040-SR, line 7, enter the gain or loss reported on Schedule D from: • The sale of capital assets located in Idaho • The sale of capital assets while you were residing in Idaho, or • The receipt of installment sale proceeds while you were an Idaho resident Line 13 Other Gains or Losses From federal Schedule 1, line 4, enter other gains or losses reported on federal Schedule 4797 that occurred while an Idaho resident or part-year resident or from an Idaho business. Line 14 IRA Distributions From federal Form 1040 or 1040-SR, line 4b, enter the amount of IRA distributions received while an Idaho resident or part-year resident. Line 15 Pensions and Annuities From federal Form 1040 or 1040-SR, line 5b, enter the amount of pensions and annuities received while an Idaho resident or part-year resident. Line 16 Rents, Royalties, Partnerships, etc. From federal Schedule 1, line 5, enter the amount reported on Schedule E earned or received while an Idaho resident or part-year resident or related to Idaho business or property. Report passive activity losses from Idaho activities that are “Allowed” losses from federal Form 8582 and corresponding worksheets. Line 17 Farm Income or Loss From federal Schedule 1, line 6, enter the amount reported on Schedule F that’s farm income or loss incurred while an Idaho resident or part-year resident or from an Idaho farming operation. A nonresident operating a farm in Idaho and another state must apportion income or loss. Complete and include Idaho Form 402. Line 18 Unemployment Compensation From federal Schedule 1, line 7, enter any unemployment compensation received while an Idaho resident or part-year resident. Enter the amount received from the Idaho Department of Labor while a nonresident. Line 19 Other Income From federal Schedule 1, line 8, enter any other income received while an Idaho resident or part-year resident or from an Idaho source. An example is: • Idaho lottery winnings over $600 Also include: • The total of any state income tax refunds received while an Idaho resident from federal Schedule 1, line 1, state tax rebates for Idaho servicemembers, and • The taxable amount of Social Security benefits received while an Idaho resident from federal Form 1040 or 1040-SR, line 6b. Don’t include federal NOL on this line. Idaho Adjustments Line 21 Deductions for IRAs and Health Savings Accounts Enter Idaho’s portion of: • The IRA deduction included on federal Schedule 1, line 20

EIN00046 11-06-2023 Page 18 of 52 Form 43 — Instructions 2023 (continued) • The deduction for a federal health savings account included on Schedule 1, line 13 • The Archer MSA deduction included on Schedule 1, line 23, and • The IRC 501(c)(18)(D) retirement plan included on Schedule 1, line 24f 1. Enter the amount of wages and earned income you computed on the federal IRA deduction worksheet and the amount of income you earned from the business that the federal health savings account deduction is claimed on ............................. 2. Enter the amount from line 1 received while an Idaho resident or part-year resident or from Idaho sources .................. 3. Divide line 2 by line 1. (Can’t exceed 100%) ................................. % 4. Enter amounts from federal Schedule 1, lines 13, 20, 23, and 24f ............................ 5. Multiply line 4 by line 3. Enter this amount on line 21 ...................................... Line 22 Moving Expenses, Alimony Paid, and Student Loan Interest If you claimed a deduction on federal Schedule 1, line 14, 19a, or 21 for moving expenses, alimony paid, or student loan interest, complete this worksheet to determine your Idaho deduction, if any: 1. Enter total income from Form 43, line 20. Don’t include federal NOL in line 20 ......... 2. Enter total income from federal Form 1040 or 1040-SR, line 9, less federal NOL unless already subtracted ..... 3. Divide line 1 by line 2. (Can’t exceed 100%) ................................. % 4. Enter total allowable federal amount of moving expenses, alimony paid, and student loan interest .................................. 5. Multiply line 4 by line 3. Enter this amount on line 22 ...................................... Line 23 Deductions for Self-employed Enter Idaho’s portion of the deductions for self-employment tax, self-employed health insurance, and contributions to a Simplified Employee Pension Plan (SEP), a Savings Incentive Match Plan for Employees (SIMPLE), or a qualified plan reported on your federal Schedule 1, lines 15, 16, and 17. Note: S corporation wages paid to a more-than-2% shareholder qualify for self-employed health insurance. To compute Idaho’s portion, complete this worksheet. If you have amounts from more than three businesses, add more lines. 1. Self-Employment Tax Deduction Enter the total federal deduction amount related to each Schedule C, E, and/or F in Column A. Compute the Idaho percentage in Column B by dividing the Idaho income reported by each business by the total income reported by each business. Multiply Column A by Column B and enter in Column C. A B C Business 1 x = Business 2 x = Business 3 x = Total Idaho Self-Employment Tax Deduction .......................................... 2. Self-Employed SEP, SIMPLE, and Qualified Plans Enter the total federal deduction amount related to each Schedule C, E, and/or F in Column A. Compute the Idaho percentage in Column B by dividing the Idaho self-employment income reported by each business by the total self-employment income reported by each business. Multiply Column A by Column B and enter in Column C. A B C Business 1 x = Business 2 x = Business 3 x = Total Idaho Self-Employed Retirement Plan Deduction ...................... 3. Self-Employed Health Insurance Deduction Enter the total federal deduction amount related to each Schedule C, E, and/or F in Column A. Compute the Idaho percentage in Column B by dividing the Idaho income reported by each business by the total income reported by each business. Multiply Column A by Column B and enter in Column C. A B C Business 1 x = Business 2 x = Business 3 x = Total Idaho Self-Employed Health Insurance Deduction .................... 4. Total Self-Employment Deduction Add the total amounts in Column C, lines 1, 2, and 3 ........................................

EIN00046 11-06-2023 Page 19 of 52 Form 43 — Instructions 2023 (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, 2024, you may consider yourself 65 on December 31, 2023. 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 2023 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 2023, and you and your spouse agree to be taxed on your combined worldwide income. Idaho requires that state or local income or general sales taxes shown on federal Schedule A be subtracted from your total itemized amount before you use this figure to reduce your income. Because of this addback, it may be more beneficial to itemize for federal purposes but use the standard deduction for Idaho. If the IRS considers you or your spouse nonresident aliens and you aren’t from India, your standard deduction is zero. If you’re nonresident aliens from India, use the standard deduction for your filing status.

EIN00046 11-06-2023 Page 20 of 52 Form 43 — Instructions 2023 (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 $13,850 • Married filing jointly or qualifying surviving spouse enter $27,700 • Head of household enter $20,800 ...... 2. Can you be claimed as a dependent? No. Enter the amount from line 1 on line 4. Skip line 3. Yes. Go to line 3 3. Is your earned income* more than $850? Yes. Add $400 to your earned income. Enter the total No. Enter $1,250 .............................. 4. If you can be claimed as a dependent, enter the smaller of lines 1 or 3. If born after January 1, 1959, and not blind, skip to line 6. Otherwise, go to line 5 .............................................. 5. If born before January 2, 1959, or blind, multiply the total number of boxes checked on Form 43, lines 32a and 32b by $1,500 ($1,850 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. It can’t exceed 100% ........................................................................................... 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. Enter the amount from line 4 on Idaho Form 43, line 40 ................................................................................. 4

EIN00046 11-06-2023 Page 21 of 52 Form 43 — Instructions 2023 (continued) Line 42 Tax Enter the tax on this line. Worksheet 1. Enter the amount of Idaho taxable income from Form 43, line 41.................. 2. Enter the amount shown below for your filing status: • Single or married filing separately, enter $4,489 • Married filing jointly, head of household, or qualifying surviving spouse, enter $8,978 3. Subtract line 2 from line 1. Enter the subtotal ......................................................... 4. Multiply subtotal by 5.8% ............................. 5. Idaho tax. Enter the total here and on Form 43, line 42 ........................................... 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, 2023 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.

EIN00046 11-06-2023 Page 22 of 52 Form 43 — Instructions 2023 (continued) 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. 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 2024 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.

EIN00046 11-06-2023 Page 23 of 52 Form 43 — Instructions 2023 (continued) 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 imd.idaho.gov/igr- family-support or call (208) 801-4225. Line 58 American Red Cross of Idaho Fund Contributions prevent and alleviate human suffering in the face of emergencies. For more information visit the American Red Cross website at redcross.org/local/idaho or call (800) 733-2767. Line 59 Veterans Support Fund Contributions fund programs that support Idaho veterans. For more information visit the Idaho Division of Veterans Services website at veterans. idaho.gov/publications/idaho-veterans-support- fund or call (208) 780-1300. Line 60 Idaho Food Bank Fund Contributions assist Idaho hunger relief organizations in meeting the demand for emergency food for hungry Idaho families, children, and senior citizens. For more information visit the Idaho Food Bank Fund website at 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 $120 each for you, your spouse, and dependents. You can claim an additional $20 if you’re age 65 or older on December 31, 2023, 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.

EIN00046 11-06-2023 Page 24 of 52 Form 43 — Instructions 2023 (continued) Grocery Credit Worksheet Yourself: 1. Number of qualified months ........................ 2. If 65 or older, multiply line 1 by $11.67 If under 65, multiply line 1 by $10 .............. Spouse (if joint return): 3. Number of qualified months ........................ 4. If 65 or older, multiply line 3 by $11.67 If under 65, multiply line 3 by $10 .............. Resident dependents claimed on line 6: 5. Enter $120 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 $10 Number of qualified months _____ x $10 Number of qualified months _____ x $10 Number of qualified months _____ x $10 (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 ............................................... 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 2022 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 XI, line 57 • Enter on the withheld line the amount of withholding reported on Form ID K-1, Part V, line 35 • Enter the amount of tax paid by the ABE reported on Form ID K-1, Part XI, line 58 • 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.

EIN00046 11-06-2023 Page 25 of 52 Form 43 — Instructions 2023 (continued) 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/taxes/ income-tax/individual-income/popular-credits-and- deductions/claim-of-right-income-repayments. 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 2024 is 6%. 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 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 2024 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 2024 If you’re filing an original return, subtract the amount you want to refund from line 75. Any difference will be applied to your 2024 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.

EIN00046 11-06-2023 Page 26 of 52 Form 43 — Instructions 2023 (continued) Don’t include hyphens, spaces, or special symbols. Enter the number left to right and leave any unused boxes blank. Check the appropriate box for account type. Check either checking or savings, but not both. For IDeal accounts, check the box for checking. The check example above indicates where the proper banking information is located. To locate your IDeal account number, log into your account at www.idsaves.org or call (866) 433-2533 for assistance. You’re responsible for the accuracy of this information. If your financial institution rejects your request for direct deposit, you’ll receive a check by mail instead. Note: An IDeal account has a maximum balance limit of up to $350,000 for each beneficiary. Amended Return Only Complete lines 78 through 81 only if you’re filing this return as an amended return. Line 78 Total Due or Overpaid If the total due shown on line 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 11-06-2023 Page 27 of 52 Form 39R — Instructions Resident Supplemental Schedule 2023 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 11-06-2023 Page 28 of 52 Form 39R — Instructions 2023 (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 11-06-2023 Page 29 of 52 Form 39R — Instructions 2023 (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 11-06-2023 Page 30 of 52 Form 39R — Instructions 2023 (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. Enter the energy efficiency upgrade installed in your Idaho residence. If you have more than one, enter multiple. Enter the total amount on line 4. 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 2020, 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 2023. Don’t include amounts paid by your employer or excluded from taxable income ........... 2. Enter $12,000 for one or more 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

EIN00046 11-06-2023 Page 31 of 52 Form 39R — Instructions 2023 (continued) 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 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 or 9, 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

EIN00046 11-06-2023 Page 32 of 52 Form 39R — Instructions 2023 (continued) 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. Line 8a The maximum amounts that can be deducted for 2023 are: Married filing jointly: • Recipient age 65 or older ....................... $65,286 • Recipient age 62 or older and disabled ... $65,286 Single: • Age 65 or older ...................................... $43,524 • Age 62 or older and disabled .................. $43,524 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.

EIN00046 11-06-2023 Page 33 of 52 Form 39R — Instructions 2023 (continued) Note: Gains from the sale of stocks and other intangibles don’t qualify. 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

EIN00046 11-06-2023 Page 34 of 52 Form 39R — Instructions 2023 (continued) ‚ Epilepsy ‚ 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 11-06-2023 Page 35 of 52 Form 39R — Instructions 2023 (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 11-06-2023 Page 36 of 52 Form 39R — Instructions 2023 (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 • 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 11-06-2023 Page 37 of 52 Form 39R — Instructions 2023 (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 50 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 If you have credit from an ABE (Form ID K-1, Part XI, line 59), you can add that to the amount computed above (if any). The total credit is limited to the smallest of: • 50% of the tax on Form 40, line 21 or • $500 ($1,000 on a joint return).

EIN00046 11-06-2023 Page 38 of 52 Form 39R — Instructions 2023 (continued) A qualified educational entity includes: • A nonprofit corporation, fund, foundation, research park, trust, or association organized and operated exclusively for the benefit of Idaho colleges and universities • A nonprofit, private, or public Idaho school (elementary, secondary, or higher education) or its foundation • Idaho education public broadcast system foundations • The Idaho State Historical Society or its foundation • An Idaho public library or its foundation • An Idaho library district or its foundation • An Idaho public or private nonprofit museum • The Idaho Commission for Libraries • 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 51 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, Form 39R, Part D, line 1 and Form 44, Part I, line 1 If you have credit from an ABE (Form ID K-1, Part XI, line 61), you can add that to the amount computed above (if any). The total credit is limited to the smallest of: • 20% of the tax on Form 40, line 21 or • $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

EIN00046 11-06-2023 Page 39 of 52 Form 39R — Instructions 2023 (continued) 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 E — Maintaining a Home for a Family Member Age 65 or Older or a Family Member with a Developmental Disability If you didn’t claim the $1,000 deduction on Part B, line 15, you can claim a $100 credit for each family member, not including yourself or your spouse who: • Is age 65 or older • You maintain a household for, and • You provide more than one-half of the family member’s support for the year If the home was maintained for the family member less than a full year, the credit is allowed at the rate of $8.33 for each month the home was maintained. You can claim this credit if your gross income is less than the filing requirement. File Form 40 and include Form 39R. Only residents, including Idaho residents on active military duty outside Idaho, can claim this credit. Lines 1 and 2. Answer the two questions. If you answer yes to either question, you qualify. Line 3. Enter the family member’s name, Social Security number, relationship, and date of birth for whom you maintain a home and provide more than one-half of their support. If the claim is for a family member with a developmental disability, check the box. Line 4. Enter the total on Form 40, line 44.

EIN00046 11-06-2023 Page 40 of 52 Form 39NR — Instructions Part-year Resident and Nonresident Supplemental Schedule 2023 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 11-06-2023 Page 41 of 52 Form 39NR — Instructions 2023 (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 11-06-2023 Page 42 of 52 Form 39NR — Instructions 2023 (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 2023. Don’t include amounts paid by your employer or excluded from taxable income ........... 2. Enter $12,000 for one or more 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 11-06-2023 Page 43 of 52 Form 39NR — Instructions 2023 (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 11-06-2023 Page 44 of 52 Form 39NR — Instructions 2023 (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 11-06-2023 Page 45 of 52 Form 39NR — Instructions 2023 (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 29 for more on energy efficiency upgrades. The amount charged for labor to install the energy efficiency upgrades is also deductible. Enter the energy efficiency upgrade installed in your Idaho residence. If you have more than one, enter multiple. Enter the total amount on line 16. Line 17 Technological Equipment Donation Columns A and B: Enter the lesser of cost or fair market value of technological equipment donated to one or more of the following Idaho educational institutions or libraries located in Idaho: • Public or nonprofit private elementary, or secondary school • Public or nonprofit private college or university • Public library or library district Items that qualify for this deduction are limited to computers, computer software and scientific equipment, or apparatus manufactured within five years of the date of donation. The amount deducted can’t reduce Idaho taxable income to less than zero. Any unused deduction can’t be carried to another year. Columns A and B: Include your distributive share from the appropriate column of Form ID K-1, Part IV, line 26. The deduction from a pass-through entity can’t be more than the amount of pass-through income minus deductions of the entity making the contribution. Line 18 Health Insurance Premiums Column A: Deduct premiums you paid for health insurance for yourself, your spouse, and your dependents if those premiums haven’t already been deducted or excluded from your income. If you claimed a deduction for health insurance premiums on your federal Form 1040 or 1040-SR, Schedule A, use the worksheet on page 46 to calculate the deduction allowed for health insurance premiums. The worksheet follows the priority that itemized deductions first apply to health insurance premiums, then to long-term care insurance. Idaho Medical Savings Account If you take money out of your Idaho medical savings account to pay medical insurance premiums, no deduction is allowed. Since the health insurance costs already are deducted or accounted for, they can’t be deducted a second time. Salary Reduction Plans Premiums paid through a cafeteria plan or other salary-reduction arrangement can’t be included in the Idaho deduction for health insurance costs. For example, if your health insurance payments are deducted from your paycheck pretax, they don’t qualify for the deduction. Business Deductions Premiums deducted as a business expense can’t be included in the Idaho deduction for health insurance costs, since these amounts are already deducted. This includes amounts of self-employed health insurance premiums deducted in arriving at federal adjusted gross income. Social Security Medicare A and B No deduction is allowed for the amount paid for employer-required Social Security Medicare A. This is the amount listed as a deduction on almost every federal Form W-2.

EIN00046 11-06-2023 Page 46 of 52 Form 39NR — Instructions 2023 (continued) If you voluntarily enroll in Medicare B or Medicare D or aren’t covered under Social Security and voluntarily enroll in Medicare A, you can deduct the premiums you paid. Idaho Standard Deduction If you use the Idaho standard deduction instead of itemizing your deductions for Idaho purposes, you don’t have to reduce your health insurance costs by any amount claimed as a federal itemized deduction. Federal Itemized Deduction Limitations The following worksheets calculate your health insurance and long-term care insurance premium subtractions for Idaho purposes. If you aren’t itemizing deductions for Idaho, skip lines 1-6 and enter zeros on lines 8, 12, and 13. Health Insurance and Long-term Care Insurance Deduction Limitations 1. Amount claimed for health insurance costs on federal Form 1040 or 1040-SR, Schedule A ............................................. 2. Amount claimed for long-term care insurance on federal Form 1040 or 1040-SR, Schedule A .............................. 3. Additional medical expenses claimed on federal Form 1040 or 1040-SR, Schedule A .............................................. 4. Total medical expenses. Add lines 1, 2 and 3 .................................................... 5. Enter 7.5% of federal adjusted gross income .................................................... 6. Medical expense deduction allowed on federal Form 1040 or 1040-SR, Schedule A. (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.

EIN00046 11-06-2023 Page 47 of 52 Form 39NR — Instructions 2023 (continued) Qualified long-term care insurance doesn’t include any insurance policy that’s offered primarily to provide coverage for: • Basic Medicare supplement • Basic hospital expense • Basic medical surgical expense • Hospital confinement indemnity • Major medical expense • Disability income or related asset protection • Accident only • Specified disease or specified accident, or • Limited benefit health Life insurance policies that accelerate death benefits generally don’t qualify. If you claimed a deduction for long-term care insurance on your federal Form 1040 or 1040-SR, Schedule A as an itemized deduction, calculate the long-term care insurance allowed as a deduction by using the worksheet on the previous page. Column B: Enter the amount from line 5 of this worksheet. 1. Total Idaho income from Form 43, line 20 ........................................................... 2. Total income from federal Form 1040 or 1040-SR, line 9 ............................................ 3. Divide line 1 by line 2. (Can’t exceed 100%) ................................... % 4. Enter the amount from Form 39NR, line 19, Column A ........................................ 5.  Allowable Idaho deduction. Multiply line 4 by line 3 ....................................................... Line 20 Alternative Energy Device Deduction Columns A and B: If you install an alternative energy device in your Idaho residence, you can deduct a portion of the amount actually paid or accrued (billed but not paid). In the year the device is placed in service, you can deduct 40% of the cost to construct, reconstruct, remodel, install, or acquire the device, but not more than $5,000. In the next three years after installation, you can deduct 20% of these costs per year, but not more than $5,000 in any year. Qualifying devices include: • A system using solar radiation, wind, or geothermal resource primarily to provide heating or cooling or produce electrical power or any combination thereof • A fluid-to-air heat pump operating on a fluid reservoir heated by solar radiation or geothermal resource but not an air-to-air heat pump unless it uses geothermal resources as part of the system • A natural gas or propane heating unit that replaces a noncertified wood stove • An Environmental Protection Agency (EPA)-certified wood stove or pellet stove meeting current industry and state standards that replaces a noncertified wood stove A noncertified wood stove is a wood stove that doesn’t meet current EPA standards. You must take the noncertified wood stove to a site authorized by the Division of Environmental Quality (DEQ) within 30 days from the date of purchase of the qualifying device. The DEQ will give you a receipt to verify it received and destroyed the noncertified wood stove. You must install the natural gas or propane heating unit or the EPA-certified wood stove or pellet stove the same tax year that you surrender the nonqualifying wood stove to the DEQ. Lines 20a – 20d Complete the lines that apply to the year you acquired the device. For example, if you acquired the device in 2020, 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

EIN00046 11-06-2023 Page 48 of 52 Form 39NR — Instructions 2023 (continued) • A veteran of a U.S. war with a service-connected disability rating of 10% or more • A veteran of a U.S. war with a nonservice-connected disability pension • A person who has a physician-certified permanent disability with no expectation of improvement If you’re married, you can’t claim this deduction if you file separately. If you’re an unremarried widow or widower of a pensioner and receive qualifying survivor benefits, you may be eligible to claim the retirement benefit deduction if you meet the age/disability requirements. Part Two – Qualified Retirement Benefits The recipients must meet the requirements in Part One, and their qualified retirement benefits must be one of the following: • Civil Service Employees: Retirement annuities paid by the United States of America Civil Service Retirement System (CSRS), the Foreign Service Retirement and Disability System (FSRDS), or the offset programs of these two systems. To qualify for the deduction, employees must have established eligibility before 1984. Retirement annuities paid to a retired federal employee under the Federal Employees Retirement System (FERS) don’t qualify for the deduction. If you received a CSA-1099, you can tell if your benefits are paid under the CSRS or FERS by looking at the first digit of the account number shown on your CSA-1099. If the first digit is 7 or 9, 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 2023 are: Married filing jointly: • Recipient age 65 or older ......................... $65,286 • Recipient age 62 or older and disabled ..... $65,286 Single: • Age 65 or older ........................................ $43,524 • Age 62 or older and disabled ................... $43,524 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 $65,286 or $43,524, whichever applies to your filing status. Note: Only one deduction is allowed even though you and your spouse receive more than one annuity. Line 22b. Enter the amount of retirement benefits you and your spouse received under the Federal Railroad Retirement Act.

EIN00046 11-06-2023 Page 49 of 52 Form 39NR — Instructions 2023 (continued) Include on this line: • The net Social Security equivalent benefit portion from federal Form RRB-1099, Box 5 • The “total gross paid” amount from federal Form RRB-1099-R, Box 7, minus any repayment from Box 8, and • Any railroad retirement disability benefit included as wages on federal Form 1040 or 1040-SR, line 1 Line 22c. Enter the amount of retirement benefits you and your spouse received under the Federal Social Security Act, Box 5 of your Form SSA-1099s. If you or your spouse received Canadian Social Security benefits that you included in your federal taxable income, include those amounts received. Line 22e. Enter the amount of qualified retirement benefits included on Form 43, line 28, Column A. Line 22g. Enter the amount of qualified retirement benefits included in Idaho gross income. This amount must have been included on Form 43, line 28, Column B. Line 22h. Divide line 22g, Column B, by line 22e, Column A. Round the percentage to the nearest whole number. For example, 45.49% is entered as 45%; 45.50% is entered as 46%. Line 23 Nonresident Military Pay Column A: If you’re a nonresident of Idaho, enter the amount of military pay included on Form 43, line 28, Column A. Line 24 Bonus Depreciation If you claimed the bonus depreciation for federal purposes for property acquired before 2008 or after 2009: • Complete a separate federal Form 4562 or detailed computation for Idaho depreciation purposes as if the special depreciation allowance hadn’t been claimed • Compute the Idaho adjusted basis and any gains or losses from the sale or exchange of the property using the Idaho depreciation amounts • If the federal depreciation (including gains and losses) is less than the Idaho depreciation (including gains and losses), include the difference on this line; otherwise, enter the difference on Part A, line 3 Include the federal Form 4562s or detailed computations used to compute the depreciation and gains and losses. Don’t enter any amounts for property acquired during 2008 and 2009. Column A: If the federal depreciation (including gains and losses) is less than the depreciation (including gains and losses) calculated without the bonus depreciation, include the difference on this line. If you’re a shareholder in an S corporation or a partner in a partnership that has Idaho-source income, include your distributive share of bonus depreciation from Form ID K-1, Part IV, Column A, line 27. Column B: If the federal depreciation (including gains and losses) is less than the Idaho depreciation (including Idaho gains and losses), include the difference on this line. Enter on this line your apportioned share of bonus depreciation from Form ID K-1, Part IV, Column B, line 27. The amount must be included as part of Form 43, line 27, Idaho Adjusted Gross Income. Line 25 First-time Home Buyer Savings Account Contributions and Interest You can contribute up to $15,000 ($30,000 if married filing a joint return) to a first-time home buyer savings account and deduct the contribution. Deposits into a first-time home buyer savings account can’t exceed $100,000 for the lifetime of the account. A first-time home buyer savings account is established in Idaho with a bank, savings and loan association, credit union, or trust company authorized to act as a fiduciary. The account is used to pay the eligible home costs of the account holder or to reimburse the account holder’s eligible home costs in connection with a qualified home purchase. Include interest earned on the account on line 25 but only if included on Form 43, line 8. Interest earned on the account is tax deferred if the funds are used for a qualified home purchase. Enter the name of the financial institution and your account number in the spaces provided. Add your contributions to the interest earned on the account, and enter the total on this line. Check the box to attest that you’re a first-time home buyer. A first-time home buyer means an individual who: • Resides in Idaho • Has filed an Idaho income tax return for the most recent tax year • Doesn’t own, either individually or jointly, a

EIN00046 11-06-2023 Page 50 of 52 Form 39NR — Instructions 2023 (continued) single-family or multi-family residence, and • Has never owned or purchased, either individually or jointly, a single-family residence in any location Line 26 Other Subtractions Columns A and B: Identify any other subtraction you’re eligible for, and claim the amount on this line. Don’t include foreign taxes as a subtraction, since they’re claimed as part of the Idaho itemized deduction if allowed. See the instructions for Itemized or Standard Deductions. Don’t include other subtractions from Form ID K-1, Part IV, line 28 on this line. Include those other subtractions on line 15. On this line in the applicable column, include interest from Idaho Build America Bonds included on Form 43, line 28, Columns A and B. Don’t include on this line any interest from non-Idaho Build America Bonds. Part C — Credit for Income Tax Paid to Other States by Part-year Residents When both Idaho and another state tax the same income while you’re an Idaho resident, you may be eligible for a credit for tax paid to the other state. Use this section to compute the credit. Include a complete copy of the other state’s income tax return and Idaho Form 39NR with your income tax return. If your S corporation or partnership paid income tax to another state on your behalf, include a copy of Form ID K-1 or the schedule received from the S corporation or partnership that paid the tax. If credit applies to more than one state, use a separate Form 39NR for each state. Examples of income that both Idaho and another state may tax include: • Wages earned in another state that has an income tax, such as Oregon or Utah, while living in Idaho • Income from a business or profession earned in another state that has an income tax, while a resident of Idaho Line 1. Enter your Idaho adjusted income from Form 43, line 31, Column B, if you reported the double-taxed income on an individual income tax return in the other state. If the double-taxed income was reported to the other state and taxed as part of an S corporation or partnership composite or group return, enter your federal adjusted gross income from Form 43, line 28, Column A. Line 2. Enter the total portion of federal adjusted gross income derived in the other state modified to reflect Idaho additions and subtractions. In computing the income derived in the other state, reverse any adjustments to federal taxable income allowed by the other state that aren’t applicable to Idaho. Enter your adjusted gross income from the other state restated to a basis comparable to Idaho adjusted income. For example, if the other state taxes interest received from U.S. obligations, deduct this amount from the other state’s adjusted gross income. Idaho doesn’t tax this interest. If your income derived in the other state includes income from an S corporation, partnership, trust, or estate, enter your share of the entity’s taxable income correctly reported to the other state plus any other Idaho adjusted gross income from sources in the other state. Line 3. Enter the amount of income that’s taxed twice. Only income that’s taxed by Idaho and also taxed by another state is double-taxed. Line 4. Enter the tax shown on Form 43, line 42. Line 5. Divide line 3 by line 1. Round to four digits to the right of the decimal point. For example, .66666 is rounded to .6667 and should be entered as 66.67%. The percentage can’t exceed 100%. Line 7. Enter the other state’s tax due from its tax table or rate schedule less its income tax credits. 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 11-06-2023 Page 51 of 52 Form 39NR — Instructions 2023 (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 50 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 If you have credit from an ABE (Form ID K-1, Part XI, line 59), you can add that to the amount computed above (if any). The total credit is limited to the smallest of: • 50% of the tax on Form 43, line 42 or • $500 ($1,000 on a joint return). See page 38 for the list of qualified educational entities.

EIN00046 11-06-2023 Page 52 of 52 Form 39NR — Instructions 2023 (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 51 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, Form 39NR, Part E, line 1 and Form 44, Part I, line 1 If you have credit from an ABE (Form ID K-1, Part XI, line 61), you can add that to the amount computed above (if any). The total credit is limited to the smallest of: • 20% of the tax on Form 43, line 42 or • $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.