Below is a list of income that needs to be added to your Idaho return:
Federal Net Operating Loss Carryforward
Net operating loss amounts can differ between federal and state. Enter the total NOL, if any, as shown on your federal return. You will be able to claim the allowable Idaho portion in the Deductions section.
Certain Federal Capital Loss Carryforward
Enter on the amount any capital loss claimed on your federal return (Schedule D) incurred before you became a resident of Idaho, or capital losses from activities that weren't taxable by Idaho.
State and Local Bond Interest and Dividends of Other States
Enter the amount of interest and dividends you received from other states, counties or cities for municipal bonds. This income is not reported on your federal return.
Idaho College Savings Account Withdrawal
If you receive a withdrawal from a college savings account that is not a qualified withdrawal, you must enter this amount as an addition to income.
If you claimed bonus depreciation for federal purposes for property acquired before 2008 or after 2009: complete a detailed computation for Idaho depreciation purposes as if the depreciation hasn’t been claimed; compute the Idaho adjusted basis any gains or losses from the sale using Idaho depreciation amounts; if federal depreciation is more than the Idaho depreciation, include the difference.
For additional information about these additions to income and other additions, please click here.