Statutes, codes, and regulations
Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.251 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - COMPUTATION OF IDAHO TAXABLE INCOME

Idaho Admin. Code r. 35.01.01.251

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Current through September 2, 2024
Section 35.01.01.251 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - COMPUTATION OF IDAHO TAXABLE INCOME

Section 63-3026A, Idaho Code

For purposes of this rule, federal total income means gross income less certain deductions allowed under the Internal Revenue Code. It is the amount reported on the federal individual income tax return that is identified as total income.

Idaho Admin. Code r. 35.01.01.251

Effective April 6, 2023