2015

Official source

Idaho law conforms to the Internal Revenue Code (IRC) as of Jan. 1, 2016. See House Bill 425 signed by Governor Otter on February 9, 2016.

Idaho conforms to the IRC section 179 expense provisions. You can claim the IRC section 179 expense on your Idaho return to the extent you claim this deduction on your federal income tax return.

Idaho doesn’t conform to bonus depreciation.

Since Congress extended the federal provisions for a general sales tax deduction, as well as tuition and related expenses, you can report these expenses as follows:

Report a deduction for state and local sales tax on: Form 40, line 14, or Form 43, line 34.

Report qualified tuition and related expenses on: Form 40 — these items will be part of your federal adjusted gross income (AGI), or Form 43, line 22

Idaho conforms to the new federal repair regulations but doesn’t require documentation of that change other than what’s required at the federal level.

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2015

Official source

Idaho law conforms to the Internal Revenue Code (IRC) as of Jan. 1, 2016. See House Bill 425 signed by Governor Otter on February 9, 2016.

Idaho conforms to the IRC section 179 expense provisions. You can claim the IRC section 179 expense on your Idaho return to the extent you claim this deduction on your federal income tax return.

Idaho doesn’t conform to bonus depreciation.

Since Congress extended the federal provisions for a general sales tax deduction, as well as tuition and related expenses, you can report these expenses as follows:

Report a deduction for state and local sales tax on: Form 40, line 14, or Form 43, line 34.

Report qualified tuition and related expenses on: Form 40 — these items will be part of your federal adjusted gross income (AGI), or Form 43, line 22

Idaho conforms to the new federal repair regulations but doesn’t require documentation of that change other than what’s required at the federal level.