43: Part-Year Resident & Nonresident Income Tax Return 2024 (2024)
Idaho · Idaho Tax Commission · Used for tax years 2024
Idaho Form 43 is the 2024 income tax return for part-year residents and nonresidents. It reports income, adjustments, deductions, credits, taxes, and payments to calculate tax due or a refund.
Who files this form
Form 43 is Idaho’s 2024 income tax return for part-year residents and nonresidents.
- Use Form 43 if you and your spouse filed a joint federal return and one of you is an Idaho resident and the other is not.
- An Idaho resident on active military duty must use Form 40 unless their spouse is a part-year resident or nonresident.
- Nonresident aliens for federal tax purposes are nonresidents for Idaho income tax purposes.
The supplied text refers to filing requirements on page 2, but that page is not included. It does not provide the income thresholds for deciding whether you must file.
What you'll need
Complete your federal income tax return before starting Form 43. Gather the following, as applicable:
- Federal return: Include a complete copy, except when using the special grocery-credit-only filing procedure described in the instructions.
- Income and withholding forms: Include W-2s and any 1099s showing Idaho withholding. Include Form ID K-1s for amounts reported on line 68.
- Personal and household information: Names, address, Social Security numbers or applicable identification information, and dependents’ birthdates.
- Federal schedules: Include applicable Schedules C or C-EZ, E, and F; Schedule D if required; Form 4797 for other gains or losses; and Schedule A if you itemize.
- Idaho forms: Include Form 39NR, Form 44, Form 75, or Form 49ER when required for the amounts you report. Nonresidents with business or farming operations in Idaho and another state must complete and include Form 402.
- Other states’ returns: Include the other state’s income tax return and Form 39NR when claiming credit for tax paid to that state.
- Dependent claim documents: A noncustodial parent claiming a dependent must include federal Form 8332 or a copy of the court order.
- Required explanations: Include an explanation of other income, a schedule or explanation if line 7 differs from the Idaho income on your W-2s, and calculations for deductions on line 25.
How to file
- Complete your federal return first, then use it to prepare Form 43.
- Enter your identification information, filing status, and residency status. For a joint return, enter each spouse’s residency status.
- Complete the applicable income, deduction, tax, credit, and payment lines. Include the required supporting forms and a complete federal return unless the grocery-credit-only exception applies.
- Sign the return. Both spouses must sign a joint return. Do not staple it.
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
The form allows online payment or a check payable to the Idaho State Tax Commission.
Common mistakes
- Incorrect identification numbers: Make sure your return and W-2s show the correct SSN or ITIN. Errors will delay a refund.
- Stapling the return: The form says not to staple.
- Missing signatures: Your signature is required. Both spouses must sign a joint return.
- Claiming grocery credit as a dependent: If someone else can claim you as a dependent, check line 32c and enter zero on line 63.
- Including excluded income: Do not include interest from a personal Idaho bank account earned while you were a nonresident. Do not include a federal net operating loss on line 19.
- Sending 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.
- Overlooking donation restrictions: Once you make a donation, you cannot change it. Donations on an amended return cannot be less than those on the original return.
Questions people ask
Can I use Form 43 to amend my 2024 return?
Yes. Check the amended-return box at the top and enter the number for your reason for amending. Complete the entire form and schedules with corrected amounts. Include any required explanation or supporting documents, but not a copy of your original return.
Can a part-year resident or nonresident claim the grocery credit?
Nonresidents do not qualify. Part-year residents may claim a prorated credit based on the months they were domiciled in Idaho. For this credit, more than 15 days counts as a full month. The credit cannot exceed line 42 minus line 43, and excess credit is not refunded to part-year residents. You cannot claim it if someone else can claim you as a dependent.
What if I do not have a Social Security number?
Enter your ITIN. If you applied for an ITIN but have not received it before filing, enter “Form W-7” and include a copy of your federal Form W-7. Provide the ITIN to the Tax Commission when you receive it so processing can be completed. If you do not have and are not required to have an SSN or ITIN, enter “NRA.”
Can I get my refund by direct deposit?
Yes. Line 77 asks for your routing number, account number, and whether the account is checking or savings. Check the box if the final deposit destination is outside the United States.
Can I claim credit for income tax paid to another state?
Nonresidents do not qualify. A part-year resident might qualify when Idaho and another state tax the same income while the person is an Idaho resident. Use Form 39NR, Part C, and include that form and the other state’s return. Use a separate Form 39NR for each state.