Insulation means any material commonly used in the building industry and installed to retard the passage of heat into or out of a building, such as fiberglass, rock wool, weather stripping, double-pane windows, storm doors and storm windows.

Insulated siding does not qualify unless the cost of the siding and the insulating material is separately stated, in which case the cost of the insulating material alone qualifies. The amount charged for labor to install the insulation is also deductible.

Technological Equipment Donation
Enter the fair market value of technological equipment donated to a public elementary or secondary school, public or private college or university, public library, or library district located in Idaho. Items that qualify for this deduction are limited to computers, computer software, and scientific equipment or apparatus manufactured within five years of the date of donation. The amount deducted may not reduce Idaho taxable income to less than zero. Any unused deduction cannot be carried to another year.

Idaho Lottery Winnings
You may deduct Idaho lottery prizes of less than $600 per prize included in federal AGI. You cannot deduct lottery prizes from other states.

Idaho College Savings Program
You may contribute up to $4,000 ($8,000 if MFJ) per year to a qualified Idaho college savings program and deduct the contribution. The account must be established with TIAA-CREF Tuition Financing, Inc. The account owner and beneficiary will be designated at the time the account is established. The account owner will have the right to make withdrawals for payment of higher education expenses for the beneficiary. A non-qualified withdrawal will result in an additional tax of up to 10% of the earnings portion of the non-qualified withdrawal amount. The person that withdraws the funds must report the withdrawal amounts as income in accordance with Internal Revenue Code Section 529.

Additional information can be obtained at www.idsaves.org or by calling (866) 433-2533.

Maintaining a Home for a Family Member Age 65 or Older or A Family Member With a Developmental Disability
If you maintained a household for an immediate family member(s) age 65 or older or with a developmental disability, and did not claim a deduction of $1,000 per person on Form 39R, you may claim a tax credit of $100 per person (up to $300).

Income Earned on a Reservation by an American Indian
American Indians who are enrolled members of a federally recognized tribe and who live and work on a reservation may deduct all income received from reservation sources if the income is included in federal AGI. Income earned off the reservation cannot be deducted, nor can income earned on the reservation if you live off the reservation.

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