Can a nonresident alien claim any Idaho deductions, subtractions, or credits?
Yes. Nonresident aliens can claim the same subtractions and credits available to other nonresidents. However, nonresidents dont qualify for all the subtractions and credits available to Idaho residents. Among those allowed, the most commonly claimed by nonresident aliens include: the child and dependent care deduction, the health insurance premiums deduction, the credit for contributions to Idaho educational entities, and the credit for contributions to Idaho youth and rehabilitation facilities. You can find a description of these subtractions and credits in the instructions for Idaho Form 43 and the instructions for Form 39NR . Contact us if you need more information.