IDAPA 35.01.01.251 — NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -- COMPUTATION OF IDAHO

TAXABLE INCOME (RULE 251).
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.
(4-6-23)