How are my Idaho wages calculated when I have Railroad Retirement wages or sickness benefits, distributions from a nonqualified plan, or statutory employee wages?
Usually, when you're a part-year resident or a nonresident of a state, the correct amount to enter for your state wages is the state amount from Box 16 of your Form W-2(s). However, there are some situations where this amount should be adjusted.
If you received wages or sickness benefits from the Railroad Retirement Board (RRB), those amounts are considered Social Security Benefits for Idaho purposes, not wage income. If any amount of these were included in your state wages in Box 16 of your Form W-2, that amount should be subtracted from your state wage total. You should enter your Idaho amount of your RRB wages or sickness benefits in the Social Security Benefits line on this screen.
If you have an amount in Box 11 of your Form W-2(s) that's a distribution from a nonqualified plan, that amount is considered other income, not wage income, and the amount included in your Idaho wages should be subtracted from your Idaho wages in Box 16. You should enter your Idaho amount of the distribution from your nonqualified plan in the Other Income line on this screen.
If your Form W-2 had the Statutory Employee box checked in Box 13 and your employment matches the definition of a statutory employee, your W-2 income is considered business income, not wage income, and should not be included as part of your Idaho wage income. You should enter your Idaho amount of your statutory employee wages in the Business Income line on this screen.
We have already made these adjustments for you in the amount of Idaho wages we're suggesting onscreen. If your employer didn't put the right amount of state wages in Box 16 of your Form W-2(s), or if your state amount of nonqualified plan distributions was not proportional to your federal amount of nonqualified plan distributions, you will need to recalculate the correct amount of Idaho wages to enter on this screen.
If you received wages or sickness benefits from the Railroad Retirement Board (RRB), those amounts are considered Social Security Benefits for Idaho purposes, not wage income. If any amount of these were included in your state wages in Box 16 of your Form W-2, that amount should be subtracted from your state wage total. You should enter your Idaho amount of your RRB wages or sickness benefits in the Social Security Benefits line on this screen.
If you have an amount in Box 11 of your Form W-2(s) that's a distribution from a nonqualified plan, that amount is considered other income, not wage income, and the amount included in your Idaho wages should be subtracted from your Idaho wages in Box 16. You should enter your Idaho amount of the distribution from your nonqualified plan in the Other Income line on this screen.
If your Form W-2 had the Statutory Employee box checked in Box 13 and your employment matches the definition of a statutory employee, your W-2 income is considered business income, not wage income, and should not be included as part of your Idaho wage income. You should enter your Idaho amount of your statutory employee wages in the Business Income line on this screen.
We have already made these adjustments for you in the amount of Idaho wages we're suggesting onscreen. If your employer didn't put the right amount of state wages in Box 16 of your Form W-2(s), or if your state amount of nonqualified plan distributions was not proportional to your federal amount of nonqualified plan distributions, you will need to recalculate the correct amount of Idaho wages to enter on this screen.
