66
2008
IDAHO FIDUCIARY INCOME TAX RETURN
F
O
R
EFO00036
M
10-08-08
State use only
.
AMENDED RETURN, check the box.
For calendar year
Mo
Day
Year
Mo
Day
Year
See instructions, page 4 for the reasons
2008, or fiscal
▪ ______
08
ending
for amending and enter the number.
year beginning
Name of estate or trust
Federal employer identification number
State use only
Name and title of fiduciary
Address of fiduciary (number and street)
Do you need Idaho income tax
Yes ▪ No
forms mailed to you next year?
City, State and Zip Code
Check the box if this is a: ▪ resident return ▪ grantor trust ▪ final return
1. If reporting for an estate:
a. Decedent's social security number ________________________ b. Enter the decedent's date of death ___________________
c. Was the decedent a resident of Idaho? ........................................................................................................
Yes ▪
No
d. If no, indicate the state of residence ______________________________________________________
2. Does this estate or trust have any nonresident beneficiaries? ...........................................................................
Yes ▪
No
3. a. Is this an Electing Small Business Trust? .....................................................................................................
Yes ▪
No
b. Is this a Qualified Funeral Trust (QFT)? ........................................................................................................
Yes ▪
No
4. Idaho adjusted income. Enter the amount from Schedule B, page 2, line 10 .........................................
4
5. Income distribution deduction to beneficiaries ......................................................................................... ▪ 5
6. Estate tax deduction ................................................................................................................................. ▪ 6
7. Subtract lines 5 and 6 from line 4 ............................................................................................................. ▪ 7
8. Exemption. See instructions .................................................................................................................... ▪ 8
9. Idaho taxable income. Subtract line 8 from line 7 ................................................................................... ▪ 9
10. Idaho income tax. Use the Tax Computation Schedule, see instructions, page 8 ................................... ▪ 10
11. Credits. Enter the amount from Schedule C, page 2, line 5 ....................................................................
11
12. Subtract line 11 from line 10. If less than zero, enter zero ...................................................................... ▪ 12
1 3. Income distribution to beneficiaries not reported to Idaho. See instructions ........................................... ▪ 13
1 4. Tax on income distribution. Multiply line 13 by 7.6% ▪______________ less credits ▪______________ 14
1 5. Permanent building fund tax. See instructions. Enter zero if this is a QFT ............................................ ▪ 15
1 6. Total tax from recapture of income tax credits from Form 44, Part II, line 7. Attach Form 44 .................
16
1 7. Fuels tax due. Attach Form 75 ................................................................................................................
17
18. Sales/Use tax due on mail order, Internet, and other nontaxed purchases ............................................. ▪ 18
1 9. Tax from recapture of qualified investment exemption. Attach Form 49ER............................................. ▪ 19
2 0. Tax on Electing Small Business Trust or QFT composite return. See instructions .................................. ▪ 20
2 1. Total tax. Add lines 12 and 14 through 20 ............................................................................................... ▪ 21
22. Estimated tax payments ........................................................................................................................... ▪ 22
2 3. Idaho income tax withheld. Attach Form(s) W-2 ...................................................................................... ▪ 23
2 4. Special fuels tax refund ___________ Gasoline tax refund ___________ Attach Form 75 ...................
24
2 5. Total payments and other credits. Add lines 22 through 24.....................................................................
25
REFUND or PAYMENT DUE
If line 21 is more than line 25, go to line 26. If line 21 is less than line 25, go to line 29.
26. Tax due. Subtract line 25 from line 21 ..................................................................................................... ▪ 26
2 7. Penalty ▪ __________________ Interest from due date ▪ _________________ Enter total ...............
27
2 8. TOTAL DUE. Add line 26 and line 27 ............................................................................................... ▪
29. Overpayment. Subtract line 21 from line 25 ............................................................................................ ▪ 29
3 0. REFUND. Amount of line 29 you want refunded to you ................................................................... ▪
3 1. ESTIMATED TAX. Amount to credit your 2009 estimated tax. Subtract line 30 from line 29 ................. ▪ 31
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