The instructions for Form 39, line 8 (Retirement benefits deduction for qualified retirement benefits), omitted a sentence related to one's agequalifications.
In the 2014 Idaho Individual Income Tax instructions packet, at the top of page 22, the following sentence should appear belowPart One - Age, Disability, and Marital/Filing Status:
You must be age 65 or older OR be classified as disabled and be age 62 or older.
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