reglab/statecodes huggingface dataset:
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.031 - ALIENS

Current through August 31, 2023
Sections
				63-3013,
				63-3013A, and
				63-3014, Idaho Code
01.
Idaho Residency Status
. For
			 purposes of the Idaho Income Tax Act, an alien may be either a resident,
			 part-year resident, or nonresident, except a nonresident alien as defined in
			 Section 7701,
			 Internal Revenue Code, will be a nonresident. (4-6-23)
a. An alien will determine his Idaho
			 residency status using the tests set forth in Sections
			 63-3013,
			 63-3013A, and
			 63-3014, Idaho Code.
			 (4-6-23)
b. A nonresident alien as
			 defined in Section 7701,
			 Internal Revenue Code, is a nonresident for Idaho. If a nonresident alien has
			 elected to be treated as a resident of the United States for federal income tax
			 purposes, he will determine his Idaho residency status as provided in Paragraph
			 031.01.a., of this rule. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.032 - MEMBERS OF THE UNIFORMED SERVICES

Current through August 31, 2023
Section
				63 -3013, Idaho Code
01.
Servicemembers Civil Relief
			 Act
. Section 511 of the
			 Servicemembers Civil Relief Act (50 U.S.C. App. Section
			 571) provides that a servicemember
			 will neither lose nor acquire a residence or domicile with regard to his income
			 tax as a result of being absent or present in a state due to military orders.
			 (4-6-23)
02.
Servicemember
. A servicemember is defined to include any member of
			 the uniformed services as that term is defined in
			 10 U.S.C. Section
			 101(a)(5). A member of the
			 uniformed services includes: (4-6-23)
a. A
			 member of the armed forces, which includes a member of the Army, Navy, Air
			 Force, Marine Corps, or Coast Guard on active duty. It also includes a member
			 of the National Guard who has been called to active service by the President of
			 the United States or the Secretary of Defense of the United States for a period
			 of more than thirty (30) consecutive days under
			 32 U.S.C. Section
			 502(f), for purposes of
			 responding to a national emergency declared by the President and supported by
			 federal funds. (4-6-23)
b. The
			 commissioned corps of the National Oceanic and Atmospheric Administration in
			 active service; and (4-6-23)
c. The
			 commissioned corps of the Public Health Service in active service.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.033 - AMERICAN INDIANS

Current through August 31, 2023
Section
				63-3022S, Idaho Code
01.
Idaho Residency Status
. An
			 American Indian must determine his Idaho residency status using the tests set
			 forth in Sections
			 63-3013,
			 63-3013A, and
			 63-3014, Idaho Code. Membership in
			 an Indian tribe does not affect that individual's Idaho residency status.
			 (4-6-23)
02.
Gambling
			 Winnings
. (4-6-23)
a. Amounts received
			 from gambling on an Indian reservation by an enrolled member who lives on the
			 Indian reservation are not subject to Idaho tax. (4-6-23)
b. Amounts received from gambling on an
			 Indian reservation by an enrolled member who lives off the Indian reservation
			 in Idaho are subject to Idaho tax. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.034 - ESTATE - RESIDENCY STATUS

Current through August 31, 2023
Section
				63-3015, Idaho Code
01.
Resident Estates
. If the
			 estate is other than an estate of a decedent, it is treated as a resident
			 estate if the person for whom the estate was created is a resident of Idaho.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.040 - PART-YEAR RESIDENT

Current through August 31, 2023
Section
				63-3013A, Idaho Code
01.
Temporary or Transitory
			 Purpose
. For purposes of this rule, an individual is not residing in
			 Idaho if he is present in Idaho only for a temporary or transitory purpose.
			 Likewise, an individual is not residing outside Idaho merely by his temporary
			 or transitory absence from Idaho. (4-6-23)
a.
			 The length of time in Idaho is only one factor in determining whether an
			 individual is present for other than a temporary or transitory purpose. Other
			 factors to be considered include business activity or employment conducted in
			 Idaho, banking and other financial dealings taking place in Idaho, and family
			 and social ties in Idaho. In general, an individual is present for other than a
			 temporary or transitory purpose if his stay is related to a significant
			 business, employment or financial purpose or the individual maintains
			 significant family or social ties in Idaho. (4-6-23)
b. An individual is present in Idaho only for
			 a temporary or transitory purpose if he does not engage in any activity or
			 conduct in Idaho other than that of a vacationer, seasonal visitor, tourist, or
			 guest. (4-6-23)
c. Presence in
			 Idaho for ninety (90) days or more during a taxable year is presumed to be for
			 other than a temporary or transitory purpose. To overcome the presumption, the
			 individual must show that his presence was consistent with that of a
			 vacationer, seasonal visitor, tourist or guest. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.045 - NONRESIDENT

Current through August 31, 2023
Sections
				63-3014,
				63-3026A, Idaho Code
01.
Traveling Salesmen
. (4-6-23)
a. A nonresident salesman who works in Idaho
			 is subject to Idaho taxation regardless of the location of his post of duty or
			 starting point. (4-6-23)
b. If an
			 individual is paid on a mileage basis, the gross income from sources within
			 Idaho includes that portion of the total compensation for personal services
			 that the number of miles traveled in Idaho bears to the total number of miles
			 traveled within and without Idaho. If the compensation is based on some other
			 measure, such as hours, the total compensation for personal services must be
			 apportioned between Idaho and other states and foreign countries in a manner
			 that allocates to Idaho the portion of total compensation reasonably
			 attributable to personal services performed in Idaho. See Rule
			 270 of these rules.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.075 - TAX ON INDIVIDUALS, ESTATES, AND TRUSTS

Current through August 31, 2023
Section
				63-3024, Idaho Code The tax rates
				applied to the Idaho taxable income of an individual, trust or estate are
				listed at
https://tax.idaho.gov/indrate
. The
				maximum tax rate as listed for the applicable taxable year applies in computing
				the tax attributable to the S corporation stock held by an electing small
				business trust. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.078 - TAX ON TRUSTS - ELECTING SMALL BUSINESS TRUSTS

Current through August 31, 2023
Section
				63-3024, Idaho Code
01.
In General
. The special
			 rules for taxation of electing small business trusts as provided in Section
			 641, Internal Revenue Code, will
			 apply for purposes of computing the Idaho income tax. These rules include the
			 following: (4-6-23)
a. The portion of an
			 electing small business trust that consists of stock in one (1) or more S
			 corporations will be treated as a separate trust. (4-6-23)
b. The tax on the separate trust will be
			 determined with the following modifications from the usual rules for taxing
			 trusts: (4-6-23)
i. The only items of income,
			 loss, deduction, or credit to be taken into account are the items required to
			 be taken into account as an S corporation shareholder under Section
			 1366, Internal Revenue Code, and
			 any gain or loss from the disposition of stock in an S corporation.
			 (4-6-23)
ii. As provided in federal
			 Treasury Regulations, administrative expenses will be taken into account to the
			 extent allocable to the items described in Subparagraph 078.01.b.i.
			 (4-6-23)
iii. A deduction or credit
			 will be allowed only for an amount described in this paragraph. No item
			 described in this paragraph will be apportioned to any beneficiary.
			 (4-6-23)
c. A capital
			 loss deduction provided by Section
			 1211(b), Internal
			 Revenue Code, will be allowed only to the extent of capital gains.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.105 - ADJUSTMENTS TO TAXABLE INCOME - ADDITIONS REQUIRED OF ALL TAXPAYERS

Current through August 31, 2023
Section
				63-3022, Idaho Code. The following
				must be added by all taxpayers in computing Idaho taxable income.
				(4-6-23)
01.
Interest and
			 Dividend Income Exempt From Federal Taxation
. Certain interest and
			 dividend income that is exempt from federal income tax must be added. (4-6-23)
a. If a taxpayer has both Idaho and non-Idaho
			 state and municipal interest income, expenses not allowed pursuant to Sections
			 265 and
			 291, Internal Revenue Code, must be
			 prorated between the Idaho and non-Idaho interest income as provided in
			 Subsections 105.04.b.i. and 105.04.b.ii.
			 The addition to taxable income required for non-Idaho state and municipal
			 interest income must be offset by the expenses prorated to that interest
			 income. The allowable offset may not exceed the reportable amount of interest
			 income. An unused offset may not be carried back or carried over. A schedule
			 showing the interest and related offsets must be attached to the return.
			 (4-6-23)
i. Expenses prorated to Idaho state
			 and municipal interest income are based on the ratio of Idaho state and
			 municipal interest income to total state and municipal interest income.
			 (4-6-23)
ii. Expenses prorated to
			 non-Idaho state and municipal interest income are based on the ratio of
			 non-Idaho state and municipal interest income to total state and municipal
			 interest income. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.107 - ADJUSTMENTS TO TAXABLE INCOME - ADJUSTMENTS REQUIRED ONLY OF TAXPAYERS REPORTING NONBUSINESS INCOME

Current through August 31, 2023
Section
				63-3027(a)(4),
				Idaho Code. All deductions relating to the production of nonbusiness income
				will be allocated with the income produced. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.115 - INTEREST EXPENSE OFFSET RELATED TO TAX-EXEMPT INTEREST INCOME

Current through August 31, 2023
Section
				63-3022M, Idaho Code
01.
In General
. The interest
			 expense offset provided by Section
			 63-3022M, Idaho Code, is a
			 separate and distinct adjustment from provisions in the Internal Revenue Code
			 that disallow interest expense related to federal tax-exempt interest. (4-6-23)
a. If a taxpayer owns an interest in a
			 pass-through entity, that entity's tax-exempt income is to also be included to
			 the extent of the taxpayer's interest. (4-6-23)
b. Interest income that is only partially
			 exempt for federal purposes is not included. Also, expenses related to
			 tax-exempt interest income such as adjustments provided by Sections
			 265 and
			 291, Internal Revenue Code, are not
			 included. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.120 - ADJUSTMENTS TO TAXABLE INCOME - SUBTRACTIONS AVAILABLE TO ALL TAXPAYERS

Current through August 31, 2023
Section
				63-3022, Idaho Code. The following
				are allowable subtractions to all taxpayers in computing Idaho taxable income.
				(4-6-23)
01.
State and Local
			 Income Tax Refunds
. State and local income tax refunds included in
			 taxable income may be subtracted, unless the refunds have already been
			 subtracted pursuant to Section
			 63-3022(a), Idaho
			 Code. (4-6-23)
02.
Idaho Net
			 Operating Loss
. An S corporation or a partnership that incurs a loss is
			 not entitled to claim a net operating loss deduction. The loss is passed
			 through to the shareholders and partners who may deduct the loss.
			 (4-6-23)
03.
Income Not
			 Taxable by Idaho
. Income exempt from taxation by Idaho includes the
			 following: (4-6-23)
a. Interest income from
			 obligations issued by the United States Government. Gain recognized from the
			 sale of United States Government obligations is not exempt from Idaho tax and
			 may not be subtracted from taxable income. (4-6-23)
b. Idaho lottery prizes exempt by Section
			 67-7439, Idaho Code. For prizes
			 awarded on lottery tickets purchased in Idaho a subtraction is allowed for each
			 lottery prize that is less than six hundred dollars ($600). If a prize equals
			 or exceeds six hundred dollars ($600), no subtraction is allowed. The full
			 amount of the prize is included in income. (4-6-23)
c. Certain income from loss recoveries. See
			 Section 63-3022R, Idaho Code.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.121 - ADJUSTMENTS TO TAXABLE INCOME - SUBTRACTIONS AVAILABLE ONLY TO INDIVIDUALS

Current through August 31, 2023
Section
				63-3022, Idaho Code
01.
Income Not Taxable by Idaho
.
			 As provided in Section
			 63-3022(f), Idaho
			 Code, subtract the amount of income that is exempt from Idaho income tax if
			 included in taxable income. Income exempt from taxation by Idaho includes the
			 following: (4-6-23)
a. Certain income earned
			 by American Indians. (4-6-23)
b.
			 Retirement payments received pursuant to the old Teachers' Retirement System.
			 Prior to its repeal on July 1, 1967, the old Teachers' Retirement System was
			 codified at Title 33, Chapter 13, Idaho Code. Teachers who were employed by the
			 state of Idaho and who retired on or after January 1, 1966, generally do not
			 qualify for this exemption. Teachers who were not state employees and who
			 retired on or after January 1, 1968, do not qualify. Teachers receiving
			 benefits pursuant to the Public Employees' Retirement System, Title 59, Chapter
			 13, Idaho Code, do not qualify for the exemption. No exemption is provided for
			 amounts received from other states, school districts outside Idaho, or any
			 other source if the proceeds do not relate to teaching performed in Idaho.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.122 - ADJUSTMENTS TO TAXABLE INCOME - SUBTRACTIONS AVAILABLE ONLY TO CORPORATIONS

Current through August 31, 2023
Sections
				63-3022 and
				41-3821, Idaho Code
01.
Stock Insurance Subsidiary
			 Dividends or Distributions
. (4-6-23)
a.
			 As provided in Section
			 41-3821, Idaho Code, a mutual
			 insurance holding company or an intermediate holding company is to subtract the
			 amount received as a dividend or distribution from a stock insurance
			 subsidiary. (4-6-23)
b. The
			 deduction allowed by Section
			 41-3821, Idaho Code, is not
			 allowed if the stock insurance subsidiary's Idaho premium tax liability for the
			 preceding taxable year is less than the stock insurance subsidiary would have
			 paid in Idaho income tax had it been subject to Idaho income taxation for that
			 year. The Idaho premium tax liability is the amount of total premium taxes less
			 total premium tax credits allowed. The Idaho income tax it would have paid is
			 to be computed as provided by Section
			 63-3027, Idaho Code, net of any
			 applicable income tax credits. (4-6-23)
c. The taxpayer claiming the deduction is to
			 include in its Idaho income tax return for the year the deduction is claimed
			 information that it is entitled to the deduction. Such information is to
			 include the amount of the stock insurance subsidiary's Idaho premium tax for
			 the preceding taxable year and the amount of Idaho income tax it would have
			 paid for such year. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.128 - IDAHO ADJUSTMENTS - PASS-THROUGH ENTITIES

Current through August 31, 2023
01.
In General
. An adjustment to a partnership, S corporation, estate
			 or trust allowed or required by Idaho statute generally is claimed on the
			 income tax returns of the partners, shareholders, or beneficiaries of the
			 entity. (4-6-23)
a. Partnerships. An
			 adjustment passes through to a partner based on that partner's distributive
			 share of partnership profits. (4-6-23)
b. S Corporations. An adjustment passes
			 through to a shareholder based on that shareholder's pro rata share of income
			 or loss. (4-6-23)
c. Estates and
			 Trusts. An adjustment passes through to a beneficiary in the same ratio that
			 income is allocable to that beneficiary. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.130 - DEDUCTION OF CERTAIN RETIREMENT BENEFITS

Current through August 31, 2023
Section
				63-3022A, Idaho Code
01.
Qualified Benefits
. Subject
			 to limitations, the following benefits qualify for the deduction: (4-6-23)
a. Retirement annuities paid to a retired
			 civil service employee. For purposes of this deduction a retired civil service
			 employee is an individual who is receiving retirement annuities paid under the
			 Civil Service Retirement System, the Foreign Service Retirement and Disability
			 System, or the offset programs of these systems. An individual is entitled to
			 benefits from this retirement system only if he established eligibility prior
			 to 1984. Retirement annuities paid to a retired federal employee under the
			 Federal Employees Retirement System generally do not qualify for the deduction.
			 Retirement annuities received under the Federal Employees Retirement System by
			 a retiree previously covered under the Civil Service Retirement System qualify
			 to the extent the retiree establishes the portion of the annuity attributable
			 to coverage under the Civil Service Retirement System. (4-6-23)
b. Retirement benefits paid as a result of
			 participating in the firemen's retirement fund of the state of Idaho as
			 authorized by Title 72, Chapter 14, Idaho Code. A fireman is entitled to
			 benefits from this fund only if he established eligibility as a paid fireman
			 prior to October 1, 1980. Retirement benefits paid out of the public employee's
			 retirement system do not qualify for the deduction. (4-6-23)
c. Retirement benefits paid to a retired
			 Idaho city police officer: (4-6-23)
i. By a
			 city or its agent in regard to a policeman's retirement fund that no longer
			 admits new members and on January 1, 2012, was administered by a city in this
			 state; or (4-6-23)
ii. In regard to
			 a policeman's retirement fund that no longer admits new members and on January
			 1, 2012, was administered by the public employee retirement system of Idaho; or
			 (4-6-23)
iii. By the public
			 employee retirement system of Idaho to a retired police officer in regard to
			 Idaho employment not included in the federal social security retirement system;
			 or (4-6-23)
iv. An unremarried
			 widow or widower of a person described in Subparagraph 130.01.c.i.,
			 130.01.c.ii., or 130.0Tc.iii. of this rule. (4-6-23)
d. Retirement benefits paid by the United
			 States Government to a retired member of the military services.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.140 - DEDUCTION FOR ENERGY EFFICIENCY UPGRADES

Current through August 31, 2023
Section
				63-3022B, Idaho Code Siding is not
				considered an energy efficiency upgrade. If a layer of insulation is placed
				beneath siding, the cost of the insulation is deductible if it otherwise
				qualifies. If the siding consists of an outer shell for protection against the
				weather and an inner layer of insulating material, the insulating material
				qualifies if the cost is separately identified by the seller. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.150 - DEDUCTION FOR ALTERNATIVE ENERGY DEVICES

Current through August 31, 2023
Section
				63-3022C, Idaho Code
01.
Qualifying Residence
. The
			 deduction applies only to a residence of an individual and does not apply to
			 rental housing, unless the renter, rather than the owner, installs and pays for
			 the device. (4-6-23)
02.
Converted Rental Unit
. If a residence served by an alternative
			 energy device is converted by the owner from a rental unit to his residence,
			 the owner is entitled to any remaining allowable deduction for the year of the
			 conversion based on the portion of the year that the residence served as his
			 residence. For each subsequent year, the owner is entitled to the full amount
			 of the allowable deduction for that year assuming the residence continues to be
			 the owner's residence. (4-6-23)
03.
Destruction of Wood Burning Stove
. The wood burning stove that
			 does not meet the environmental protection agency requirements for
			 certification is to be surrendered to the Department of Environmental Quality
			 no later than thirty (30) days from the date of purchase of the qualifying
			 alternative energy device. Failure to surrender the wood burning stove within
			 the thirty (30) day period will result in the new device failing to qualify as
			 an alternative energy device. The thirty (30) day period may be extended only
			 if the taxpayer can show good cause for the delay. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.170 - IDAHO CAPITAL GAINS DEDUCTION - IN GENERAL

Current through August 31, 2023
Section
				63-3022H, Idaho Code
01.
Losses From Nonqualified
			 Property
. Losses from property not qualifying for the Idaho capital
			 gains deduction may not be netted against gains from property qualifying for
			 the Idaho capital gains deduction before the amount of the deduction is
			 determined. (4-6-23)
02.
Losses From Qualified Property
. (4-6-23)
a. Losses from property qualifying for the
			 Idaho capital gains deduction are netted against gains from property qualifying
			 for the Idaho capital gains deduction before the amount of the deduction is
			 determined. (4-6-23)
b. A capital
			 loss carryover from property qualifying for the Idaho capital gains deduction
			 will be netted against current year gains from property qualifying for the
			 Idaho capital gains deduction before the amount of the deduction is determined.
			 If a taxpayer has a capital loss carryover consisting of qualified and
			 nonqualified property, the qualified capital loss carryover is the proportion
			 that the qualified capital loss bears to the total capital loss shown on the
			 return in the prior year multiplied by the capital loss carryover.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.171 - IDAHO CAPITAL GAINS DEDUCTION - QUALIFIED PROPERTY

Current through August 31, 2023
Section
				63-3022H, Idaho Code
01.
Gain from Forfeited Rights and
			 Payments
. Gain attributable to a cancellation, lapse, expiration, or
			 other termination of a contract right or obligation does not qualify for the
			 Idaho capital gains deduction. This includes any gain from the lapse of an
			 option or from forfeited earnest money, down payment, or similar payments,
			 related to otherwise qualifying property. (4-6-23)
02.
Timber
. As used in Section
			 63-3022H(3)(e),
			 Idaho Code, qualified timber grown in Idaho includes: (4-6-23)
a. Standing timber held as investment
			 property that is a capital asset pursuant to Section
			 1221, Internal Revenue Code; and
			 (4-6-23)
b. Cut timber if the
			 taxpayer elects to treat the cutting of timber as a sale or exchange pursuant
			 to Section 631(a), Internal
			 Revenue Code. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.172 - IDAHO CAPITAL GAINS DEDUCTION - REVENUE-PRODUCING ENTERPRISE

Current through August 31, 2023
Section
				63-3022H, Idaho Code
01.
Nonqualifying Activities
.
			 Examples of activities that do not qualify as a revenue-producing enterprise
			 include the following: (4-6-23)
a. Retail
			 sales; (4-6-23)
b. Professional or
			 managerial services; (4-6-23)
c.
			 Repair services or other service related activities; (4-6-23)
d. Transportation activities, unless they are
			 an integral part of the taxpayer's qualifying activity; (4-6-23)
e. Telephone, cable, and internet services;
			 (4-6-23)
f. Agricultural services,
			 such as horse training, veterinarian services, and crop dusting.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.173 - IDAHO CAPITAL GAINS DEDUCTION - PASS-THROUGH ENTITIES

Current through August 31, 2023
Section
				63-3022H, Idaho Code
01.
In General
. (4-6-23)
a. Qualified property held by an S
			 corporation, partnership, trust, or estate may be eligible for the Idaho
			 capital gains deduction. The deduction is allowed only on the return of an
			 individual shareholder, individual partner, or individual beneficiary.
			 (4-6-23)
b. Partnerships, S
			 corporations, trusts, and estates that pay the tax for an electing individual
			 pursuant to Section
			 63-3022L, Idaho Code, are not
			 allowed to claim a capital gains deduction. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.180 - DEDUCTION FOR DONATION OF TECHNOLOGICAL EQUIPMENT

Current through August 31, 2023
Section
				63-3022J, Idaho Code
01.
Fair Market Value
. Fair
			 market value is determined pursuant to Section
			 170, Internal Revenue Code.
			 (4-6-23)
02.
Pass-Through of
			 Deduction
. (4-6-23)
a. The deduction
			 may not exceed the amount of pass-through income less deductions of the entity
			 making the contribution. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.185 - ADOPTION EXPENSES

Current through August 31, 2023
Section
				63-3022I, Idaho Code
01.
Ineligible Expenses
.
			 (4-6-23)
a. The costs associated with an
			 unsuccessful attempt to adopt a child do not qualify for the deduction.
			 (4-6-23)
b. A deduction is not
			 allowed for expenses incurred in violation of state or federal law or for a
			 surrogate parenting arrangement. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.190 - IDAHO MEDICAL SAVINGS ACCOUNTS

Current through August 31, 2023
Section
				63-3022K, Idaho Code Health
				benefits paid with pretax contributions, such as those paid pursuant to a
				salary reduction agreement, are considered paid by the employer and do not
				qualify as an expense paid by the employee. Health benefits paid with after-tax
				dollars are considered paid by the employee and qualify as an expense paid by
				the employee. Examples available at Income Tax Rules Examples. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.193 - HEALTH INSURANCE COSTS AND LONG-TERM CARE INSURANCE

Current through August 31, 2023
Sections
				63-3022P and
				63-3022Q, Idaho Code
01.
Costs Deducted or Accounted
			 For
. Deductions are not allowed for health insurance costs and premiums
			 paid for long-term care insurance that are otherwise deducted or accounted for.
			 Health insurance costs and premiums paid for long-term care insurance that are
			 otherwise deducted or accounted for include amounts: (4-6-23)
a. Paid out of an Idaho medical savings
			 account; (4-6-23)
b. Paid through a
			 cafeteria plan or other salary-reduction arrangement when these costs are paid
			 out of pretax income; or (4-6-23)
c. Deducted as business expenses.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.195 - LOSS RECOVERIES

Current through August 31, 2023
Section
				63-3022R, Idaho Code
No deduction is allowed for recovery of an amount not included
				in federal taxable income of the current year. No deduction is allowed to the
				extent the loss recovered previously reduced Idaho taxable income. Examples
				available at Income Tax Rules Examples. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.200 - NET OPERATING LOSS - CORPORATIONS

Current through August 31, 2023
Section
				63-3021, Idaho Code
01.
Unitary Taxpayers
. Each
			 corporation included in a unitary group must determine its respective share of
			 the Idaho apportioned net operating loss incurred by the unitary group for the
			 taxable year. A corporation's share of the net operating loss is computed using
			 its Idaho apportionment factor for the year of the loss. The corporation must
			 add or subtract its nonbusiness income or loss allocated to Idaho to its share
			 of the apportioned loss. (4-6-23)
02.
Examples
. Available at
			 Income Tax Rules Examples. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.201 - NET OPERATING LOSS CARRYBACKS AND CARRYOVERS

Current through August 31, 2023
Section
				63-3022(c), Idaho
				Code
01.
Definitions for
			 Purposes of Net Operating Loss Carrybacks and Carryovers
. (4-6-23)
a. The term net operating loss deduction
			 means the sum of the Idaho net operating losses carried to another taxable year
			 and subtracted in computing Idaho taxable income. (4-6-23)
b. A net operating loss is absorbed when it
			 has been fully subtracted from Idaho taxable income, as modified by Section
			 63-3021, Idaho Code.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.210 - REDUCTION OF IDAHO TAX ATTRIBUTES AND BASIS WHEN INCOME FROM INDEBTEDNESS DISCHARGE IN BANKRUPTCY IS EXCLUDED FROM GROSS INCOME

Current through August 31, 2023
Section
				63-3022(c), Idaho
				Code
01.
In General
. Any
			 taxpayer excluding from taxable income an amount resulting from the discharge
			 of indebtedness in bankruptcy under Section
			 108(b)  of the
			 Internal Revenue Code, is to reduce Idaho net operating loss and basis in
			 accordance with Section
			 346 of the Bankruptcy Code of the
			 United States. If the discharge occurs outside of bankruptcy, the provisions of
			 these rules do not apply. (4-6-23)
02.
Order of Reduction
. The
			 reduction referred to in Subsection
			 210.01 is to be made to the
			 following tax attributes in the following order: (4-6-23)
a. Any net operating loss deduction, as
			 defined in Rule 201 of these
			 rules, is to be reduced by the amount of the indebtedness forgiven or
			 discharged in bankruptcy except as follows: (4-6-23)
i. A deduction with respect to the liability
			 which is disallowed for any taxable period during or after the liability is
			 forgiven or discharged. A deduction with respect to the liability includes a
			 capital loss incurred on the disposition of a capital asset with respect to a
			 liability that was incurred in connection with the acquisition of such asset.
			 (4-6-23)
ii. To the extent that the
			 indebtedness forgiven or discharged consisted of items of a deductible nature
			 that were not deducted by the taxpayer, or resulted in an expired net operating
			 loss deduction or carryover that did not offset income for any taxable period
			 and did not contribute to a net operating loss in or a net operating loss
			 carryover to the taxable period during or after the indebtedness was
			 discharged. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.250 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - INCOME SUBJECT TO IDAHO TAXATION

Current through August 31, 2023
Sections
				63-3026A(1) and
				(2), Idaho Code
01.
Receipt of Income -- Part-Year
			 Residents
. For purposes of determining if income is reportable to Idaho
			 by a part-year resident, a cash basis taxpayer is considered to have earned or
			 received income when it is actually or constructively received, except as
			 provided in Subsections
			 250.04 and
			 250.05. (4-6-23)
02.
Receipt of Intangible Income --
			 Part-Year Residents
. (4-6-23)
a.
			 Interest and dividend income received from a source other than from a
			 pass-through entity is considered to be earned or received by a part-year
			 resident ratably during the taxable year. (4-6-23)
b. If a transaction or activity gives rise to
			 income that is reported in a subsequent year when the taxpayer is a part-year
			 resident, the income must be treated as received ratably during that subsequent
			 year. Subsection 250.04
			 also applies to income that is not received during the year by the taxpayer,
			 but which must be reported in taxable income. (4-6-23)
c. A part-year resident must report such
			 income to Idaho in the proportion that the number of days during the taxable
			 year that the individual qualified as an Idaho part-year resident bears to
			 total days in the taxable year. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.251 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - COMPUTATION OF IDAHO TAXABLE INCOME

Current through August 31, 2023
Section
				63-3026A, Idaho Code For purposes
				of this rule, federal total income means gross income less certain deductions
				allowed under the Internal Revenue Code. It is the amount reported on the
				federal individual income tax return that is identified as total income.
				(4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.253 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - ADDITIONS REQUIRED IN COMPUTING IDAHO ADJUSTED INCOME

Current through August 31, 2023
Section
				63-3026A(6),
				Idaho Code. The following must be added to Idaho adjusted gross income in
				computing the Idaho adjusted income of nonresident and part-year resident
				individuals. (4-6-23)
01.
Interest and Dividends Not Taxable Pursuant to the Internal Revenue
			 Code
. (4-6-23)
a. Part-Year Residents.
			 Interest and dividend income not taxable pursuant to the Internal Revenue Code
			 that was received while residing in or domiciled in Idaho must be added.
			 However, interest received from obligations of the state of Idaho or any
			 political subdivision of Idaho is exempt from Idaho income tax and is not
			 added. (4-6-23)
b. Nonresidents.
			 Interest and dividend income reportable from a pass-through entity that was
			 transacting business in Idaho must be added to the extent the income was
			 apportioned or allocated as Idaho income. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.254 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - SUBTRACTIONS ALLOWED IN COMPUTING IDAHO ADJUSTED INCOME

Current through August 31, 2023
Section
				63-3026A(6),
				Idaho Code. The following are allowable subtractions in computing the Idaho
				adjusted income of nonresident and part-year resident individuals.
				(4-6-23)
01.
Idaho Net Operating
			 Loss
. An Idaho net operating loss deduction described in Section
			 63-3021, Idaho Code, and allowed
			 by Section
			 63-3022(c), Idaho
			 Code, may be subtracted to the extent the loss was incurred while the taxpayer
			 was residing in or domiciled in Idaho or to the extent the loss was from
			 activity taking place in Idaho. A net operating loss incurred from an activity
			 not taxable by Idaho may not be subtracted. (4-6-23)
02.
State and Local Income Tax
			 Refunds
. State and local income tax refunds included in Idaho total
			 income may be subtracted unless the refunds have already been subtracted
			 pursuant to Section
			 63-3022(a), Idaho
			 Code. (4-6-23)
03.
Income Not
			 Taxable by Idaho
. As provided in Section
			 63-3022(f), Idaho
			 Code, income that is exempt from Idaho income taxation by a law of the state of
			 Idaho or of the United States may be subtracted if that income is included in
			 Idaho total income and has not been previously subtracted. Income exempt from
			 taxation by Idaho includes the following: (4-6-23)
a. Interest income from obligations issued by
			 the United States Government. Gain recognized from the sale of United States
			 Government obligations is not exempt from Idaho tax and, therefore, may not be
			 subtracted from taxable income. (4-6-23)
b. Idaho lottery prizes exempt by Section
			 67-7439, Idaho Code. For prizes
			 awarded on lottery tickets purchased in Idaho a subtraction is allowed for each
			 lottery prize that is less than six hundred dollars ($600). If a prize equals
			 or exceeds six hundred dollars ($600), no subtraction is allowed. The full
			 amount of the prize is included in income. (4-6-23)
c. Certain income earned by American Indians.
			 An enrolled member of a federally recognized Indian tribe who lives on his
			 tribe's federally recognized Indian reservation is not taxable on income
			 derived within that reservation. (4-6-23)
d. Certain income earned by transportation
			 employees covered by Title 49, Sections
			 11502,
			 14503 or
			 40116, United States Code.
			 (4-6-23)
e. Certain income from
			 loss recoveries. See Section
			 63-3022R, Idaho Code.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.255 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - PRORATION OF EXEMPTIONS AND DEDUCTIONS

Current through August 31, 2023
Section
				63-3026A(4),
				Idaho Code
01.
In
			 General
. The exemptions and deductions allowable for federal purposes,
			 except for the deduction of state and local income taxes and the deduction for
			 state and local general sales taxes, are allowed in part in computing Idaho
			 taxable income. To determine the portion of exemptions and deductions allowable
			 for part-year and nonresident individuals, the total exemptions and deductions
			 allowed by Section 151, Internal
			 Revenue Code, and Section
			 63-3022(j), Idaho
			 Code, are multiplied by the calculated proration. (4-6-23)
02.
Proration
. For taxable years
			 beginning in or after 2007, the proration is calculated by dividing Idaho
			 adjusted income by total adjusted income. Calculate four (4) digits to the
			 right of the decimal point. If the fifth digit is five (5) or greater, the
			 fourth digit is rounded to the next higher number ($10,000 / $15,000 = .66666 =
			 .6667 = 66.67%). If the fifth digit is less than five (5), the fourth digit
			 remains unchanged and any digits remaining to its right are dropped ($10/000 /
			 $30,000 = .33333 = .3333 = 33.33%). The percentage may not exceed one hundred
			 percent (100%), nor be less than zero (0). (4-6-23)
a. Idaho adjusted income means the Idaho
			 taxable income of the taxpayer as computed pursuant to Title 63, Chapter 30,
			 Idaho Code, except for any adjustments for the standard deduction or itemized
			 deductions and personal exemptions. Total adjusted income means the Idaho
			 taxable income of the taxpayer computed as if he were a resident of Idaho for
			 the entire taxable year, except no adjustments are made for the standard
			 deduction, itemized deductions, personal exemptions, the deduction for active
			 military service pay as provided in Section
			 63-3022(h), Idaho
			 Code, and any deduction for income earned within a federally recognized Indian
			 reservation. (4-6-23)
b. Generally,
			 both Idaho adjusted income and total adjusted income are positive amounts. If
			 Idaho adjusted income is less than or equal to the total adjusted income, the
			 percentage is between zero (0) and one hundred percent (100%). If Idaho
			 adjusted income is greater than the total adjusted income, the percentage is
			 one hundred percent (100%). If Idaho adjusted income is a positive amount and
			 total adjusted income is a negative amount, the percentage is one hundred
			 percent (100%). If Idaho adjusted income is a negative amount and total
			 adjusted income is a positive amount, the percentage is zero (0).
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.256 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - PRORATION OF QUALIFIED BUSINESS INCOME DEDUCTION

Current through August 31, 2023
Section
				63-3026A(6),
				Idaho Code
01.
In
			 General
. The qualified business income deduction allowable for federal
			 purposes is allowed in part in computing Idaho taxable income. To determine the
			 portion of qualified business income deduction allowable for part-year and
			 nonresident individuals, the qualified business income deduction allowed by
			 Section 199A,
			 Internal Revenue Code, is multiplied by the calculated proration.
			 (4-6-23)
02.
Proration
. For taxable years beginning in or after 2018, the
			 proration is calculated by dividing the total Idaho source qualified business
			 income (loss) by the total qualified business income (loss). Calculate four (4)
			 digits to the right of the decimal point. If the fifth digit is five (5) or
			 greater, the fourth digit is rounded to the next higher number ($10,000 /
			 $15,000 = .66666 = .6667 = 66.67%). If the fifth digit is less than five (5),
			 the fourth digit remains unchanged and any digits remaining to its right are
			 dropped ($10,000 / $30,000 = .33333 = .3333 = 33.33%). The percentage may not
			 exceed one hundred percent (100%), nor be less than zero (0). (4-6-23)
a. Idaho source qualified business income or
			 (loss) means the taxpayer's Idaho apportioned share of the qualified business
			 income or (loss) from each qualified trade or business. (4-6-23)
b. If the net Idaho source qualified business
			 income is zero or less, no qualified business income deduction is allowed for
			 Idaho income tax purposes. (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.263 - IDAHO SOURCE INCOME OF NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -DISTRIBUTIVE SHARE OF S CORPORATION AND PARTNERSHIP INCOME

Current through August 31, 2023
Section
				63-3026A(3),
				Idaho Code
01.
In
			 General
. The taxable amount of a shareholder's pro rata share or a
			 partner's distributive share of business income, gains, losses, and other
			 pass-through items from an S corporation or partnership operating both within
			 and without Idaho is determined by multiplying each pass-through item by the
			 Idaho apportionment factor of the business. The Idaho apportionment factor is
			 determined pursuant to Section
			 63-3027, Idaho Code, and related
			 rules. (4-6-23)
02.
Nonbusiness Income
. Pass-through items of identifiable nonbusiness
			 income, gains, or losses of an S corporation or partnership constitute Idaho
			 source income to the shareholder or partner if allocable to Idaho pursuant to
			 the principles set forth in Section
			 63-3027, Idaho Code.
			 (4-6-23)
03.
Pass-Through
			 Items
. Whether a pass-through item of income or loss is business or
			 nonbusiness income is determined at the pass-through entity level. Pass-through
			 items of business income or loss may include: (4-6-23)
a. Ordinary income or loss from trade or
			 business activities; (4-6-23)
b.
			 Net income or loss from rental real estate activities; (4-6-23)
c. Net income or loss from other rental
			 activities; (4-6-23)
d. Interest
			 income; (4-6-23)
e. Dividends;
			 (4-6-23)
f. Royalties;
			 (4-6-23)
g. Capital gain or loss;
			 (4-6-23)
h. Other portfolio income
			 or loss; (4-6-23)
i. Gain or loss
			 recognized pursuant to Section
			 1231, Internal Revenue Code.
			 (4-6-23)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES › Section 35.01.01.264 - INCOME FROM REAL AND TANGIBLE PERSONAL PROPERTY

Current through August 31, 2023
Section
				63-3026A(3),
				Idaho Code
01.
In
			 General
. Rents, royalties, profits, gains, losses and other items of
			 income from the ownership or disposition of real or tangible personal property
			 located in Idaho is Idaho source income. (4-6-23)
02.
Property Located Within and Without
			 Idaho
. (4-6-23)
a. If the property is
			 located or used within and without Idaho, specific allocation of the income,
			 gain, or loss is appropriate if the gross receipts and related deductions and
			 expenses are readily identifiable from the location or use of the property in
			 Idaho. (4-6-23)
b. To the extent
			 income derived from real property located both within and without Idaho cannot
			 be specifically allocated, the rents, profits, gains, losses or other items of
			 income that constitute Idaho source income are determined by multiplying each
			 item of income by a fraction. The numerator of the fraction is the average
			 value of the property located in Idaho and the denominator is the average value
			 of the property located both within and without Idaho. The value of real
			 property is determined by the original cost of the land and improvements. The
			 average value is determined by averaging the values at the beginning and end of
			 the taxable year. However, the Tax Commission may require the averaging of
			 monthly values during the taxable year if required to properly reflect the
			 average value of the taxpayer's property. (4-6-23)
c. To the extent income derived from tangible
			 personal property used both within and without Idaho cannot be readily
			 allocated, the rents, royalties, gains, losses, and other items of income that
			 constitute Idaho source income are determined by multiplying each item of
			 income by a fraction. The numerator of the fraction is the total number of days
			 the property was used in Idaho during the taxable year, and the denominator is
			 the total number of days the property was used both within and without Idaho
			 during the taxable year. (4-6-23)