Supported Forms

The following Idaho forms are supported in Drake Tax 2023. ID forms cannot be e-signed.

Form	Description	IND	CRP	SCRP	PTR	FID
39NR	Part-Year Resident and Nonresident Supplemental Schedule	P
39R	Resident Supplemental Schedule	P
40	Individual Income Tax Return	P
402	Individual Apportionment for Multistate Businesses	P
41	Corporation Income Tax Return		P
41A	Supplemental Schedule of Affiliated Entities		P	P
41ES	Voucher Estimated Tax Payment/Extension of Time Payment Business Income Tax		P	P	P	P
41ESR	Underpayment of Estimated Tax		P	P
41S	S Corporation Income Tax Return			P
42	Apportionment and Combined Reporting Adjustments		P	P	P
43	Part-Year Resident and Nonresident Income Tax Return	P
44	Business Income Tax Credits and Credit Recapture	P	P	P	P	P
49	Investment Tax Credit	P	P	P	P	P
49C	Investment Tax Credit Carryover	P	P	P	P	P
49E	Election to Claim the Qualified Investment Exemption from Property Tax Instead of Investment Tax Credit	P	P	P	P	P
49ER	Recapture of Qualified Investment Exemption from Property Tax	P	P	P	P	P
49R	Recapture of Idaho Investment Tax Credit	P	P	P	P	P
51	Voucher Estimated Payment of Individual Income Tax	P
56	Net Operating Loss Carryforward/Carryback	P	P	P	P	P
65	Partnership Return of Income				P
66	Fiduciary Income Tax Return					P
67	Credit for Idaho Research Activities	P	P	P	P	P
68	Broadband Equipment Investment Credit	P	P	P	P	P
68R	Recapture of Idaho Broadband Equipment Investment Credit	P	P	P	P	P
75	Fuels Use Report	P	P	P	P	P
75-NM	Fuels Tax Refund Worksheet Nontaxable Miles (Special Fuels Only)	P	P	P	P	P
75-PTO	Fuels Tax Refund Worksheet Power Take-Off and Auxiliary Engine	P	P	P	P	P
83	Small Employer Investment Tax Credit	P	P	P	P	P
83R	Recapture of Idaho Small Employer Investment Tax Credit	P	P	P	P	P
84	Small Employer Real Property Improvement Tax Credit	P	P	P	P	P
84R	Recapture of Idaho Smaller Employer Real Property Improvement Tax Credit	P	P	P	P	P
85	Small Employer New Jobs Tax Credit	P	P	P	P	P
85R	Recapture of Idaho Small Employer New Jobs Tax Credit	P	P	P	P	P
CG	Capital Gains Deduction	P		P	P	P
ID4562	Depreciation and Amortization	P	P	P	P	P
ID-529	Credit for Employer Contributions to Employee Idaho College Savings Account	P	P	P	P	P
ID-FTHB	Beneficiary and Withdrawal Schedule First-Time Home Buyer Savings Account	P
ID-POA	Power of Attorney	P	P	P	P	P
ID-VP	Income Tax Voucher Payment	P	P	P	P	P
PTE-12	Schedule of Pass-Through Owners			P	P	P
PTE-NROA	Nonresident Owner Agreement			P	P	P
Schedule ID K-1	Partner’s, Shareholder’s, or Beneficiary’s Share of Idaho Adjustments, Credits, etc.	P	P	P	P	P

Modified Forms

A tax worksheet is now used instead of tax tables for the following forms:

• Form 40, Individual Income Tax Return

• Form 43, Part-year Resident and Nonresident Income Tax Return

Tax Law Changes

Changes to Idaho’s tax law are listed in brief below. Refer to the official Idaho Legislature website for more information.

• Standard deductions have been updated as follows:

  • Single or Married Filing Separately – $13,850

  • Head of Household – $20,800

  • Married Filing Jointly or Qualifying Surviving Spouse – $27,700

• Idaho law conforms to the Internal Revenue Code as of January 1, 2023. Refer to 2023 ID House Bill 21 additional information.