2012
IDAHO SUPPLEMENTAL SCHEDULE
39NR
F
O
R
EFO00087
For Form 43, Nonresident and Part-Year Resident Returns Only
M
08-16-12
Name(s) as shown on return
Social Security Number
.
A. Additions. See instructions, page 25.
Column A - Total
Column B - Idaho
. .
1. Non-Idaho state and local bond interest and dividends ......................................
1
00
00
2. Idaho college savings account withdrawal ..........................................................
2
00
00
. .
3. Bonus depreciation. Include computation ..........................................................
3
00
00
4. Other additions. Include explanation .................................................................
4
00
00
5. Total additions. Add lines 1 through 4. Enter here and on Form 43, line 29 ......
5
00
00
.
B. Subtractions. See instructions, page 26.
.
1. Idaho net operating loss carryover
Idaho net operating loss carryback
Enter total here ................
00
00
1
.
2. State income tax refund included in Form 43, line 28, Column A .......................
00
2
.
3. Interest from U.S. Government obligations ........................................................
3
00
00
4. Child/dependent care. Include federal Form 2441 .............................................
4
00
00
. .
5. Social security and railroad benefits included in Form 43, line 28, Column A ....
00
5
.
6. Idaho capital gains deduction. Include Form CG ..............................................
00
00
6
7. Idaho resident - Active duty military pay earned outside of Idaho ......................
00
00
7
. .
8. Idaho medical savings account - contributions and interest
Financial institution _______________ Account number ________________
8
00
00
. .
9. Idaho college savings program ..........................................................................
9
00
00
10. Adoption expenses .............................................................................................
00
00
10
. .
11. Maintaining a home for the aged and/or developmentally disabled ...................
00
00
11
12. Idaho lottery winnings, less than $600 per prize ................................................
00
00
12
.
13. Income earned on a reservation by an American Indian ...................................
13
00
. .
14. Worker's compensation insurance ......................................................................
14
00
00
15. Partner's and shareholder's pass-through subtractions .....................................
00
00
15
. .
16. Energy efficiency upgrades ................................................................................
00
00
16
17. Technological equipment donation .....................................................................
00
00
17
.
18. Health insurance premiums ................................................................................
18
00
00
19. Long-term care insurance ..................................................................................
19
00
00
20. Alternative energy device deduction
00
00
Year
Acquired
Type of Device
Total Cost
Percent
$
a.
40%
20a
2012
X
00
00
=
$
b.
20%
2011
X
=
20b
00
00
$
c.
20%
2010
X
=
20c
00
00
.
d.
$
20d
X
20%
=
2009
00
00
e. Add lines 20a through 20d. Can't exceed $5,000 .........................................
20e
00
00
21. Add lines 1 through 19 and 20e .........................................................................
21
00
00
. .
22. Retirement benefits deduction
00
a. If single enter $30,156, if married filing jointly enter $45,234 .........................
22a
00
.
See instructions,
b. Federal Railroad Retirement received ...........................................................
22b
00
page 30, for
c. Social Security benefits received ...................................................................
qualified retirement
22c
00
.
benefits to be
d. Balance. Line 22a minus lines 22b and 22c. If less than zero, enter zero .....
22d
00
included on lines
e. Qualified retirement benefits included in federal gross income .....................
22e and 22g.
00
22e
.
f. Column A benefits. Smaller of line 22d or line 22e ........................................
00
22f
g. Qualified retirement benefits included in Idaho gross income .......................
22g
00
h. Divide line 22g by line 22e .............................................................................
.
22h
%
.
i. Column B benefits deduction. Multiply line 22f by line 22h ...........................
22i
00
23. Nonresident military pay included in Form 43, line 28, Column A ......................
. .
23
00
24. Bonus depreciation. Include computations ........................................................
24
00
00
25. Other subtractions. Include explanation ............................................................
25
.
00
00
26. Total subtractions. Column A, add lines 21, 22f, 23, 24, and 25.
Column B, add lines 21, 22i, 24, and 25. Enter here and on Form 43, line 30 ...
26
00
00