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The 40 Idaho Form, officially known as the Idaho Individual Income Tax Return Amended Return, serves a vital purpose for taxpayers in Idaho who need to correct or modify their previously filed tax returns. This form allows individuals to report changes in income, deductions, or credits, ensuring that their tax obligations are accurately reflected. It is essential to check the box indicating that this is an amended return and to provide specific reasons for the amendment. Taxpayers must include their federal adjusted gross income and any necessary documentation, such as a complete copy of the federal return, to support the changes being made. The form also requires information about filing status, exemptions, and deductions, which must align with the federal return. Additionally, it includes sections for calculating tax due or refunds, as well as options for charitable donations and credits. Ultimately, the 40 Idaho Form is a crucial tool for maintaining compliance with state tax laws while allowing individuals the opportunity to rectify any discrepancies in their tax filings.

Sample - 40 Idaho Form

13. Itemized deductions. Include federal Schedule A ..........................................................................
13
14. All state and local income taxes included on
federal Schedule A, line 5 ............................................................................................................... 14
15. Subtract line 14 from line 13. If you do not use federal Schedule A, enter zero ............................ 15
16. Standard deduction. See instructions page 7 to determine standard deduction amount
if different than the Standard Deduction For Most People .............................................................. 16
17. Subtract the LARGER of line 15 or 16 from line 11. If less than zero, enter zero .......................... 17
18. Multiply $3,800 by the number of exemptions claimed on line 6d .................................................. 18
19. Idaho taxable income. Subtract line 18 from line 17. If less than zero, enter zero ...................... 19
20. Tax from tables or rate schedule. See instructions, page 36 ......................................................... 20
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INCOME. See instructions, page 7.
See instructions, page 6 for the reasons
for amending and enter the number.
7. Enter your federal adjusted gross income from federal Form 1040, line 37; federal Form 1040A, line 21;
or federal Form 1040EZ, line 4. Include a complete copy of your federal return ...................................................... 7
8. Additions from Form 39R, Part A, line 7. Include Form 39R ..................................................................................... 8
9.
Total. Add lines 7 and 8 ............................................................................................................................................. 9
10. Subtractions from Form 39R, Part B, line 23. Include Form 39R ............................................................................. 10
11. TOTAL ADJUSTED INCOME. Subtract line 10 from line 9.
If you have an NOL and are electing to forgo the carryback period, check here ....................................... 11
IDAHO INDIVIDUAL INCOME TAX RETURN
Your Social Security Number (required)
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Mailing address
City, State, and Zip Code
Last name
Last name
Spouse's Social Security Number (required)
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MAIL TO: Idaho State Tax Commission, PO Box 56, Boise, ID 83756-0056
INCLUDE A COMPLETE COPY OF YOUR FEDERAL RETURN.
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AMENDED RETURN, check the box.
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Continue to page 2.
PLEASE PRINT OR
TYPE
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40
F
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EFO00089
07-20-12
State Use Only
8734
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2012
Do you need Idaho
income tax forms
mailed to you next year?
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Yes
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No
c. List your dependents. If more than four dependents, continue on Form 39R.
Enter the total number here ................................................................................ c.
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First name Last name Social Security Number
6. EXEMPTIONS.
Yourself a.
Spouse b.
If someone can claim you as a
dependent, leave box 6a blank.
d. Total exemptions. Add lines 6a through 6c. Must match federal return ............ d.
Enter "1" in boxes 6a,
and 6b, if they apply.
TAX COMPUTATION. See instructions, page 7.
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If age 65 or older .............................
If blind ..............................................
If your parent or someone else can claim you as a dependent,
check here and enter zero on lines 18 and 42.
CHECK
a.
b.
c.
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Yourself
Yourself
Spouse
Spouse
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Standard
Deduction
For Most
People
Single or
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Separately:
$5,950
Head of
Household:
$8,700
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Jointly or
Qualifying
Widow(er):
$11,900
{"6S¦}
FILING STATUS. Check only one box.
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spouse's name and Social Security Number above.
1. Single
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4. Head of household
5. Qualifying widow(er)
Must match federal return.
Taxpayer deceased
in 2012
Spouse deceased
in 2012
22. Income tax paid to other states. Include Form 39R and a copy of other state return ...... 22
23. Total credits from Form 39R, Part E, line 4. Include Form 39R ...................................... 23
24. Total business income tax credits from Form 44, Part I, line 12. Include Form 44 ........ 24
25. TOTAL CREDITS. Add lines 22 through 24 ............................................................................................................. 25
26. Subtract line 25 from line 21. If line 25 is more than line 21, enter zero .................................................................. 26
42. Grocery credit. Computed Amount (from worksheet) .................................................................. ______________
To donate your grocery credit to the Cooperative Welfare Fund, check the box and enter zero on line 42.
To receive your grocery credit, enter the computed amount on line 42 .................................................................... 42
43. Maintaining a home for family member age 65 or older, or developmentally disabled. Include Form 39R .............. 43
44. Special fuels tax refund ________________ Gasoline tax refund ___________________ Include Form 75 44
45. Idaho income tax withheld. Include Form(s) W-2 and any 1099(s) that show Idaho withholding ............................ 45
46. 2012 Form 51 payment(s) and amount applied from 2011 return ............................................................................. 46
47. Pass-through income tax. Withheld ____________ Paid by entity _____________ Include Form(s) ID K-1 .... 47
48. Hire One Act credit for new employees. Include Form 72 ........................................................................................ 48
49. TOTAL PAYMENTS AND OTHER CREDITS. Add lines 42 through 48 .................................................................... 49
52. TOTAL DUE. Add lines 50 and 51. Make check or money order payable to the Idaho State Tax Commission ........ 52
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Check box if penalty is due to an ineligible withdrawal from an Idaho medical savings account ....................
TAX DUE or REFUND. See instructions, page 10. If line 41 is more than line 49, GO TO LINE 50. If line 41 is less than line 49, GO TO LINE 53.
PAYMENTS and OTHER CREDITS. Complete the grocery credit refund worksheet on page 9.
DONATIONS. See instructions, page 8. I want to donate to:
OTHER TAXES. See instructions, page 8.
CREDITS. Limits apply. See instructions, page 8.
50. TAX DUE. Subtract line 49 from line 41 .........................................................................................................
27. Fuels tax due. Include Form 75 ................................................................................................................................ 27
28. Sales/Use tax due on Internet, mail order, and other nontaxed purchases ...................................................... 28
29. Total tax from recapture of income tax credits from Form 44, Part II, line 7. Include Form 44 ................................. 29
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31. Permanent building fund. Check the box if you are receiving Idaho public assistance payments .................. 31
32. TOTAL TAX. Add lines 26 through 31 ....................................................................................................................... 32
Form 40 - 2012
EFO00089p2 07-20-12
Page 2
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21. Tax amount from line 20 ............................................................................................................................................
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53. OVERPAID. Line 49 minus lines 41 and 51. This is the amount you overpaid ....................................................... 53
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51. Penalty ____________ Interest from the due date ____________ Enter total ..............................................
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54. REFUND. Amount of line 53 to be refunded to you .......................................................................................
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55. ESTIMATED TAX. Amount of line 53 to be applied to your 2013 estimated tax ...................................................... 55
33. Nongame Wildlife Conservation Fund ........... ________ 34. Idaho Children's Trust Fund ............ _________
35. Special Olympics Idaho ................................. ________ 36. Idaho Guard and Reserve Family ... _________
37. American Red Cross of Greater Idaho Fund .. ________ 38. Veterans Support Fund ................... _________
39. Idaho Foodbank ............................................ ________ 40. Opportunity Scholarship Program ... _________
41. TOTAL TAX PLUS DONATIONS. Add lines 32 through 40 ...................................................................................... 41
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{"6U¦}
Routing No.
AMENDED RETURN ONLY. Complete this section to determine your tax due or refund. See instructions.
57. Total due (line 52) or overpaid (line 53) on this return ............................................................................................... 57
58. Refund from original return plus additional refunds ................................................................................................... 58
59. Tax paid with original return plus additional tax paid ................................................................................................. 59
60. Amended tax due or refund. Add lines 57 and 58 and subtract line 59 ....................................................................
60
Your signature Spouse's signature (if a joint return, BOTH MUST SIGN)
Date
Daytime phone
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SIGN
HERE
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Checking
Savings
Type of
Account:
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Address and phone number
Paid preparer's signature
Preparer's EIN, SSN, or PTIN
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Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct and complete. See instructions.
Account No.
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Click for PDF

Form Information

Fact Name Fact Description
Form Type The Idaho Form 40 is used for filing the Individual Income Tax Return for the year 2012.
Amended Return This form can be marked to indicate it is an amended return, allowing taxpayers to correct previously filed returns.
Filing Status Options Taxpayers can select from five filing statuses: Single, Married Filing Joint, Married Filing Separate, Head of Household, and Qualifying Widow(er).
Exemptions Taxpayers can claim exemptions for themselves, their spouse, and dependents, with specific instructions provided for each category.
Income Reporting Taxpayers must report their federal adjusted gross income, which is derived from federal tax forms such as Form 1040.
Governing Law The Idaho Form 40 is governed by Idaho Code Title 63, which outlines the state's tax laws and regulations.

Detailed Guide for Filling Out 40 Idaho

Completing the 40 Idaho form requires careful attention to detail. Each section must be filled out accurately to ensure compliance with state tax regulations. After submitting the form, the Idaho State Tax Commission will review it and may contact you or your preparer for further clarification if needed.

  1. Begin by checking the box for "Amended Return" at the top of the form.
  2. Enter your tax year, either "calendar year 2012" or your fiscal year dates.
  3. Provide your first name, middle initial, and last name. Do the same for your spouse, if applicable.
  4. Fill in your mailing address, including city, state, and zip code.
  5. Input your Social Security Number and your spouse's Social Security Number, if filing jointly.
  6. Indicate whether you or your spouse were deceased in 2012.
  7. Answer whether you need Idaho income tax forms mailed to you next year.
  8. Select your filing status by checking only one box: Single, Married filing jointly, Married filing separately, Head of household, or Qualifying widow(er).
  9. List any exemptions in section 6, entering "1" for yourself and your spouse, if applicable. Add any dependents in section 6c.
  10. Report your federal adjusted gross income from your federal return in line 7.
  11. Complete lines 8 through 11, which include any additions or subtractions from Form 39R.
  12. Calculate your tax using the tax computation section. Complete lines 12 through 20 based on your situation.
  13. Proceed to the credits section and fill out lines 22 through 25, including any applicable forms.
  14. Complete the other taxes section by filling out lines 27 through 31, if applicable.
  15. Add lines 32 through 40 to determine your total tax plus donations on line 41.
  16. Complete the payments and other credits section by filling out lines 42 through 48.
  17. Determine whether you owe taxes or are due a refund by comparing lines 41 and 49, and complete lines 50 through 56 accordingly.
  18. For the amended return section, complete lines 57 through 60 to finalize your tax due or refund.
  19. Sign and date the form, ensuring both you and your spouse sign if filing jointly.
  20. Submit the completed form to the Idaho State Tax Commission at the provided address.

Obtain Answers on 40 Idaho

  1. What is the purpose of the Idaho Form 40?

    The Idaho Form 40 is used to file an amended individual income tax return for the state of Idaho. Taxpayers may need to amend their return to correct errors or provide additional information that was not included in the original filing. This form is specifically for the tax year 2012.

  2. Who should file an amended return using Form 40?

    Any taxpayer who has already filed their original Idaho individual income tax return for the year 2012 and needs to make corrections or updates should use Form 40. This includes individuals who have received new information after filing, such as corrected W-2 forms or additional income sources.

  3. What information is required to complete Form 40?

    To complete Form 40, taxpayers must provide their personal information, including names, mailing addresses, and Social Security numbers for both the taxpayer and their spouse, if applicable. Additionally, details about income, exemptions, deductions, and any changes from the original return must be included. A complete copy of the federal return must also be submitted.

  4. How do I determine my filing status on Form 40?

    Filing status is determined based on your marital status and family situation as of December 31, 2012. You can select from options such as Single, Married Filing Joint, Married Filing Separate, Head of Household, or Qualifying Widow(er). Only one filing status should be checked on the form.

  5. What are the deadlines for submitting Form 40?

    Form 40 must be submitted within three years from the original due date of the return. For the 2012 tax year, the deadline for filing an amended return would typically fall on April 15, 2016. However, it is advisable to check with the Idaho State Tax Commission for any updates or changes to these deadlines.

  6. Can I expect a refund if I file an amended return?

    Yes, if your amended return results in an overpayment of taxes, you may receive a refund. The amount of the refund will depend on the changes made to your income and deductions. If you owe additional taxes, you will need to pay the difference when you submit your amended return.

Common mistakes

Filling out the 40 Idaho form can be straightforward, but mistakes often occur. One common error is failing to check the correct filing status. This section is crucial because it determines the tax rates and deductions applicable to your return. If you select "Married filing jointly" but are actually filing separately, you may miss out on potential savings or incur penalties. Always double-check that you are marking the box that accurately reflects your situation.

Another frequent mistake involves the Social Security Numbers (SSNs). Both your SSN and your spouse’s SSN are required on the form. Omitting one or entering the wrong number can lead to delays in processing your return or even rejection. Ensure that these numbers are entered correctly and match the information on your Social Security cards. This simple step can save you time and frustration.

Many people also overlook the importance of including a complete copy of their federal return. The instructions clearly state that this is necessary. If you fail to include it, the Idaho State Tax Commission may not process your return correctly, which could lead to additional inquiries or adjustments. Always attach the required federal documents to avoid complications.

Lastly, individuals often forget to sign the form. Both the taxpayer and the spouse must sign if filing jointly. Without signatures, the return is considered incomplete. This oversight can delay your refund or result in penalties. Make it a habit to review the entire form for completeness before submission, ensuring that all required sections are filled out and signed.

Documents used along the form

When filing an amended tax return in Idaho using the 40 Idaho form, several other documents may also be necessary to ensure a complete and accurate submission. These documents help clarify your financial situation, provide necessary supporting information, and facilitate the processing of your return. Below is a list of commonly used forms and documents that may accompany the 40 Idaho form.

  • Form 39R: This form is used to claim various adjustments to income, deductions, and credits. It provides a detailed breakdown of additions and subtractions that affect your Idaho taxable income.
  • Form 1040: The federal income tax return form that reports your income, deductions, and credits. A complete copy must be included with your Idaho return to verify your federal adjusted gross income.
  • Form 44: This form is for claiming business income tax credits. If you have business-related deductions or credits, this form is essential for accurately reporting those amounts.
  • Form 75: Used for reporting fuels tax due. If you owe any taxes related to fuel purchases, this form must be submitted along with your return.
  • Form W-2: This form reports your annual wages and the taxes withheld from your paycheck. Including W-2 forms is crucial for verifying your income and tax withholdings.
  • Form 51: This form is used to report any estimated tax payments made during the year. If you made estimated payments, including this form helps ensure they are credited to your account.
  • Form ID K-1: If you received income from a partnership, S corporation, or estate, this form reports your share of income, deductions, and credits. It's necessary for accurately reporting pass-through income on your Idaho return.

Including the appropriate forms and documentation can streamline the review process by the Idaho State Tax Commission. Always ensure that your submissions are complete and accurate to avoid delays in processing your amended return.

Similar forms

The 40 Idaho form shares similarities with several other tax documents. Here’s a concise overview of eight forms that are comparable:

  • Form 1040: This is the standard federal income tax return form used by individuals to report their income and calculate their tax liability. Like the 40 Idaho form, it requires personal information and income details.
  • Form 1040A: A simplified version of the 1040, this form is for taxpayers with straightforward tax situations. Both forms require similar income reporting and deduction calculations.
  • Form 1040EZ: This is the simplest federal tax form for individuals with no dependents. It shares a streamlined approach to income reporting, similar to the 40 Idaho form.
  • Form W-2: This form reports an employee's annual wages and the taxes withheld from their paycheck. It is essential for completing both the federal and state tax returns, including the 40 Idaho form.
  • Form 39R: This form is used in Idaho to report various credits and adjustments. It is referenced within the 40 Idaho form for additional calculations related to income and credits.
  • Form 51: This is the Idaho estimated tax payment form. Like the 40 Idaho form, it helps taxpayers manage their tax obligations throughout the year.
  • Form 72: This form is related to the Hire One Act credit for new employees in Idaho. It is similar in that it provides specific credits that can affect overall tax calculations.
  • Form 44: This form is used for business income tax credits in Idaho. It shares a focus on tax credits and deductions, much like the 40 Idaho form.

Dos and Don'ts

When filling out the Idaho Form 40, there are important guidelines to follow. Here’s a list of what you should and shouldn’t do:

  • Do check the box for an amended return if you are making changes.
  • Do ensure that your Social Security Number and your spouse's (if applicable) are correct and clearly printed.
  • Do include a complete copy of your federal return with your submission.
  • Do double-check your filing status and exemptions to ensure they match your federal return.
  • Don't leave any required fields blank; every section needs to be filled out accurately.
  • Don't forget to sign the form; both you and your spouse must sign if filing jointly.
  • Don't ignore the instructions on page 6 and page 7; they provide critical information for completing the form.
  • Don't forget to mail your return to the correct address: Idaho State Tax Commission, PO Box 56, Boise, ID 83756-0056.

Misconceptions

  • Misconception 1: The 40 Idaho form is only for those who owe taxes.

    • This form is used not only to report taxes owed but also to claim refunds. Individuals who have overpaid their taxes can use it to request a refund.

  • Misconception 2: You can file the 40 Idaho form without your federal return.

    • It is necessary to include a complete copy of your federal return when submitting the 40 Idaho form. This ensures that all income and deductions are accurately reported.

  • Misconception 3: Only residents of Idaho need to file this form.

    • Even non-residents who earned income in Idaho must file this form if they meet certain income thresholds.

  • Misconception 4: The filing status on the 40 Idaho form does not need to match the federal return.

    • The filing status must match what is reported on your federal return. This is important for consistency and accuracy.

  • Misconception 5: Amending the 40 Idaho form is a complicated process.

    • Amending the form is straightforward. You simply check the box for an amended return and follow the instructions provided.

  • Misconception 6: You cannot claim credits on an amended return.

    • You can claim credits on an amended return. If you qualify for additional credits, they can be included in your amended filing.

  • Misconception 7: The 40 Idaho form is only for individual taxpayers.

    • This form is primarily for individuals, but it can also be used by married couples filing jointly or separately, as well as heads of households.

  • Misconception 8: Filing late will always result in penalties.

    • While late filings can incur penalties, there are circumstances where penalties may be waived, especially if you can show reasonable cause for the delay.

  • Misconception 9: You cannot change your filing status after submitting the form.

    • You can change your filing status by amending your return. This is done by submitting the appropriate paperwork and indicating the new filing status.

Key takeaways

When filling out and using the 40 Idaho form, several key considerations can help ensure accuracy and compliance with state tax regulations.

  • Understand Filing Status: Accurately select your filing status, as it impacts tax rates and exemptions. Options include single, married filing jointly, married filing separately, head of household, and qualifying widow(er).
  • Complete Income Reporting: Ensure that your federal adjusted gross income is correctly reported. This figure is essential for calculating your Idaho taxable income and must match your federal return.
  • Claim Appropriate Exemptions: Carefully list all exemptions for yourself, your spouse, and any dependents. The total exemptions must align with those claimed on your federal return.
  • Review Tax Credits: Familiarize yourself with available tax credits, such as those for income tax paid to other states or business income tax credits. These can significantly reduce your overall tax liability.