Credit for Taxes Paid to Another State

Credit for Taxes Paid to Another State
When the same income is taxed by both Idaho and another state, you may be entitled to a credit for tax paid to the other state. Use this section to compute the credit. You must attach a copy of the other state's income tax return and Idaho Form 39R to your income tax return. If your S corporation or partnership paid income tax to another state, attach a copy of your Schedule K-1. If credit applies to more than one state, use a separate Form 39R for each state.

Examples of income that may be taxed by both Idaho and another state include:

Wages earned in another state that has an income tax, such as Oregon or Utah, while living in Idaho.
Income from a business or profession earned in another state that has an income tax, while a resident of Idaho.

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