ISTC Guidance: Reporting Unemployment Benefits and Rebound Idaho Grants

March 23, 2021

The Idaho State Tax Commission is providing the guidance below on reporting unemployment benefits and Rebound Idaho grants on 2020 Idaho tax returns. We’d appreciate it if you’d share this with your members.

Reporting unemployment benefits, Rebound Idaho grants

Idaho unemployment insurance benefits are taxable by Idaho and should be included in Idaho income when filing 2020 Idaho income tax returns. Any unemployment benefits deducted on federal Form 1040, Schedule 1, line 8, should be added back to the Idaho return as follows:

  • If filing Form 40, report the income on Form 39R, Part A, line 6, “Other Additions.”
  • If filing Form 43, don’t include the federal unemployment insurance exclusion on line 19, “Other Income.” Report the exclusion amount on Form 39NR, Part A, line 4, Column A, “Other Additions.”

Rebound Idaho grants are taxable by the federal government but not by Idaho. To deduct them from Idaho income, use Form 39R, Part B, line 23, “Other Subtractions.”

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