Idaho State Tax Commission

Idaho State Tax Commission

CORRECTION TO 2010 FORM 49

Line 1c of the 2010 Form 49 shouldn't include the amount of bonus first-year depreciation you claimed on qualified investments placed in service after 2009.  Due to the passage of Idaho House Bills 102 and 296 in 2011, Idaho doesn't conform to federal bonus depreciation for property placed in service after 2009.  You should enter zero ($0) on line 1c, even if you claimed bonus depreciation on your federal income tax return.

Posted 05-09-2011

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