Questions & Answers

What are some examples of Other Additions?

Retirement Plan Lump-Sum Distributions
Enter the taxable amount of a lump-sum distribution from a retirement plan reported on federal Form 4972. The amount subject to Idaho tax includes the ordinary income portion and the amount eligible for the federal capital gain election. Part-year Residents: In the Idaho column enter the amount received while an Idaho resident.

Partner and Shareholder Additions
Enter the state, municipal, and local income tax additions from Form ID K-1, Page 2, Column B, Line 19 and the other additions from Form ID K-1, Page 2, Column B, Line 22. Part-year/Nonresidents: In the Federal column enter the amount of the state, municipal, and local income tax additions from Form ID K-1, Page 2, Column A, line 19 and the other additions from Form ID K-1, Page 2, Column A, line 22. In the Idaho column enter your apportioned share of the state, municipal, and local income tax additions from Form ID K-1, Column B, line 19 and the other state additions from Form ID K-1, Page 2, Column B, line 22.

Idaho Medical Savings Account Withdrawals
If you withdraw funds from an Idaho Medical Savings Account and don't use the funds to pay eligible medical expenses, the withdrawal is subject to Idaho tax. Eligible medical expenses include medical, vision and dental care, medical insurance premiums, and long-term care expenses. Enter the amount of withdrawal not used to pay eligible medical expenses. Part-year/Nonresidents: Enter this amount in both the federal and Idaho columns.

Non-Idaho Passive Losses
If you claimed a passive loss that was incurred from activities not taxable by Idaho or before you became an Idaho resident, enter the amount reported on your federal return. Part-year Resident: In the Idaho column, enter the losses incurred before you were an Idaho resident.

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