Form 66 Idaho Fiduciary Income Tax Return

1 Adjusted total income or (loss) Federal Form 1041 line 17 or Schedule A line 8 if nonresident 1 1 Did you claim the qualified investment exemption for investment tax credit property acquired this tax year? 1 If reporting for an estate: 1 Total income from federal Form 1041 line 9 1 10 Idaho income tax Use the Tax Computation Schedule see instructions page 10 10 10 Other subtractions Include a schedule 10 11 Idaho adjusted income Add lines 1 through 6 and subtract lines 7 through 10 13 Add lines 10 and 11 and subtract line 12 If less than zero enter zero 13 14 Income distribution reportable by beneficiaries See instructions 14 15 Tax on income distribution Multiply line 14 by 7 4% less credits 15 16 Permanent building fund tax See instructions Enter zero if this is a QFT 16 17 Total tax from recapture of income tax credits from Form 44 Part II line 7 Include Form 44 17 18 Fuels tax due Include Form 75 18 19 Sales/Use tax due on Internet mail order and other nontaxed purchases 19 2 Credit for income tax paid to other states Nonresidents cannot claim this credit 2 Does this estate or trust have any nonresident beneficiaries? Yes No 2 Income derived from Idaho sources Include a schedule 2 2 Interest and dividends not taxable under Internal Revenue Code Include a schedule 2 20 Tax from recapture of qualified investment exemption Include Form 49ER 20 21 Tax on Electing Small Business Trust or QFT composite return See instructions 21 22 Total tax Add lines 13 and 15 through 21 22 23 Estimated tax payments 23 24 Idaho income tax withheld Include Form(s) W 2 24 25 Special fuels tax refund Gasoline tax refund Include Form 75 25 26 Hire One Act credit Include Form 72 26 27 Total payments and other credits Add lines 23 through 26 27 28 Tax due Subtract line 27 from line 22 28 29 Penalty Interest from due date Enter total 29 3 Credit for contributions to Idaho educational entities 3 3 Idaho capital gain or (loss) Include a schedule 3 3 Is this a final return? Yes No 3 State municipal and local income taxes deducted on federal return 3 30 TOTAL DUE Add line 28 and line 29 32 REFUND Amount of line 31 you want refunded to you 33 ESTIMATED TAX Amount you want credited to your 2013 estimated tax 4 Add lines 2 and 3 4 4 Credit for contributions to Idaho youth and rehabilitation facilities 4 4 Idaho adjusted income Enter the amount from Schedule B page 2 line 11 4 4 Net operating loss deducted on federal return 4 5 Addition for bonus depreciation Include computations 5 5 Income distribution deduction to beneficiaries 5 5 Percent of total federal income derived from Idaho sources Divide line 4 by line 1 5 5 Total business income tax credits from Form 44 Part I line 12 Include Form 44 5 6 Deductions from federal Form 1041 not allocable to any specific income 6 6 Estate tax deduction 6 6 Other additions Include a schedule 6 6 Total credits Add lines 2g through 5 Enter total here and on line 12 page 1 6 7 Idaho net operating loss carryover carryback Enter total 7 7 Prorated deductions Multiply line 6 by line 5 7 7 Subtract lines 5 and 6 from line 4 7 8 Exemption See instructions 8 8 Federal taxable income derived from Idaho sources Subtract line 7 from line 4 8 Income exempt from Idaho tax Include a schedule 8 9 Idaho taxable income Subtract line 8 from line 7 9 9 Subtraction for bonus depreciation Include computations 9 A copy of the other state's return MUST accompany this return 2g a Decedent's social security number b Enter the decedent's date of death a Idaho income tax line 10 page 1 2a b Total income from federal Form 1041 line 9 2b by the other state 2c c Enter the portion of line b derived from sources in and taxed c Was the decedent a resident of Idaho? Yes No d Divide line c by line b Enter percentage here 2d % d If no indicate the state of residence e Multiply line a by line d 2e Enter here and on line 4 page 1 11 Enter here and on Schedule B line 1 8 f Other state's tax due less its income tax credits 2f Federal employer identification number g Credit for income tax paid to other states Enter the smaller of line e or line f Subtract line 32 from line 31 33 The trust or estate included Idaho Form PTE 12 with this return Composite Return To be completed by all nonresident and part year resident estates and trusts Under penalties of perjury I declare that to the best of my knowledge and belief this return is true correct and complete Within 180 days of receiving this return the Idaho State Tax Commission may discuss this return with the paid preparer identified below {"7 } 07 25 12 11 Donation to Opportunity Scholarship Program 11 12 Credits Enter the amount from Schedule C page 2 line 6 See instructions 12 31 Overpayment Subtract line 22 from line 27 31 Address of fiduciary (number and street) AMENDED RETURN check the box Check all that apply: Resident Return Grantor Trust Electing Small Business Trust Qualified Funeral Trust (QFT) City State and Zip Code Date Phone number Address and phone number EFO00036 EFO00036p2 07 25 12 Form 66 Page 2 ending for amending and enter the number For calendar year 2012 or fiscal IDAHO FIDUCIARY INCOME TAX RETURN INCLUDE A COMPLETE COPY OF YOUR FEDERAL FORM 1041 MAIL TO: Idaho State Tax Commission PO Box 56 Boise ID 83756 0056 Mo Day Year Name and title of fiduciary Name of estate or trust REFUND or PAYMENT DUE If line 22 is more than line 27 go to line 28 If line 22 is less than line 27 go to line 31 Schedule A Computation of the federal taxable income of the estate or trust derived from Idaho sources Schedule B Idaho Adjusted Income Schedule C Credits See instructions page 5 for the reasons Signature of fiduciary Paid preparer's signature Preparer's EIN SSN or PTIN State use only year beginning Yes No