40: Individual Income Tax Return 2024 (2024)
Idaho · Idaho Tax Commission · Used for tax years 2024
Idaho Form 40 is the 2024 Individual Income Tax Return. It reports income, deductions, taxes, credits, and payments to calculate tax due or a refund, and it can be used as an original or amended return.
When it's due
The supplied text does not state a filing deadline for 2024 Form 40.
It does list April 15, 2025, as the deadline for Form 24 for tax year 2024. Form 24 can be used to claim the grocery credit if you or your spouse are age 65 or older, qualify for the credit, and are not required to file an Idaho income tax return.
What you'll need
- Federal return: Include a complete copy of your federal return. You do not need it if you are not required to file and are filing Form 40 only for a grocery credit refund.
- Withholding forms: Include legible state copies of W-2s, 1099s, and other information forms showing Idaho withholding.
- Household information: Have names and Social Security numbers for yourself, your spouse, and dependents, plus dependents’ birthdates.
- Deductions and credits: Include federal Schedule A if itemizing. Include Form 39R, Form 44, Form 75, or Form 49ER when the lines you complete require them.
- Tax paid to another state: Include that state’s income tax return and Form 39R. Use a separate Form 39R for each state.
- Other supporting documents, if applicable: Include Form ID K-1s for amounts reported on line 48 and the Idaho Reimbursement Incentive Certificate for that credit on line 49.
- Noncustodial parents claiming a dependent: Include federal Form 8332 or a copy of the court order.
- Pending ITIN application: Enter “Form W-7” in the SSN field and include a copy of your federal Form W-7 if you applied for an ITIN but have not received it.
How to file
Print or type your information, check one filing-status box, and complete the applicable lines and schedules. Sign the return. Both spouses must sign a joint return, and a paid preparer must sign if used.
Mail a return with payment to:
Idaho State Tax Commission
PO Box 83784
Boise, ID 83707-3784
Mail a return without payment to:
Idaho State Tax Commission
PO Box 56
Boise, ID 83756-0056
Make a check or money order payable to the Idaho State Tax Commission, write your Social Security number on it, and include it with your return. Do not staple it to the return or send a check stub. Do not send cash.
Electronic payment information is available at tax.idaho.gov/epay. The supplied text does not give e-file instructions.
Forms and instructions are available at tax.idaho.gov/IITforms.
Common mistakes
- Stapling the return or check: The form says not to staple.
- Using an incorrect SSN or ITIN: Check your return and W-2s. Errors will delay a refund.
- Claiming the wrong withholding: Do not claim federal withholding or withholding for other states on line 46. Do not include W-2s from other tax years or write on or change W-2 amounts.
- Missing signatures: An unsigned return will delay processing. Both spouses must sign a joint return.
- Entering incorrect direct-deposit details: Confirm the routing and account numbers with your bank. Choose checking or savings, not both.
- Including the original return with an amendment: Complete the entire amended form and schedules using corrected amounts, but do not include a copy of the original return.
- Trying to reverse a donation: Donations on lines 34 through 41 cannot be changed after they are made, and an amended return cannot reduce them. A grocery credit donation also cannot be changed on an amended return.
Questions people ask
Can I use Form 40 to amend my return?
Yes. Check the amended-return box and enter the number for your reason: 1 for a federal audit, 2 for a net operating loss carryback, 3 for a federal amended return, or 4 for another reason. Complete the entire form and schedules with corrected amounts, including lines 58 through 61. Include the supporting documents or explanation required for your reason.
Can I claim a grocery credit if someone else can claim me as a dependent?
No. Check line 12c and enter zero on line 43 if someone else can claim you as a dependent.
Can I file only to receive a grocery credit refund?
Yes. The text provides special Form 40 instructions for people who are not required to file but are claiming this refund. These include writing “NRF” on line 7, crossing through the $10 on line 32 and writing “NRF,” and entering the calculated grocery credit on line 43. A federal return copy is not required for this filing.
Can I have my refund deposited directly into an account?
Yes. Complete line 57 for a bank account or an Idaho 529 College Savings (IDeal) account. Confirm the deposit details with your financial institution. If it rejects the direct deposit, you will receive a check by mail instead.
Can I apply my overpayment to 2025 instead of receiving a refund?
Yes, if you are filing an original return. On line 56, enter the amount you want refunded. The difference between that amount and your overpayment on line 55 will be applied to your 2025 tax and will not be refunded.