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Idaho Income Tax
For taxpayers who are married filing jointly or are head of household the rates remain constant but the income levels double. Please note that the amounts change annually to see the most recent rates check the Idaho website
.Income tax returns should be in by April 15th.
Social security and railroad benefits are not taxed nor are civil service or military retirement benefits for those over age 65 (or 62 if disabled). To offset the tax on groceries many taxpayers may qualify for the grocery tax credit claimed by supplementing Form 24 with your return. Idaho residents may claim credits for taxes paid to other states and make donations educational, nonprofit, and rehabilitation facilities.
Idaho Tax Filing Guide
Here are detailed instructions for filing taxes in the state of Idaho.
Consider using TurboTax to E-File your Idaho taxes.
Idaho Residents
If you maintained a home in Idaho for the entire year or spent more than 270 days in Idaho during the tax year, you are an Idaho resident. Additionally if you live outside Idaho but you think of Idaho as your permanent home, which is to say it is the place you return to after being away and Idaho is the center of your financial, social, and family life, you are an Idaho resident. Idaho residents who had to file a Federal Tax Return, for reasons other than self-employment tax, must file a Idaho tax return. Also if you earned more than permitted (see the Idaho Allowable Income Chart, attached below) for your status you will have to file a Idaho resident return. Residents must file their returns using Form-40 (attached below). For additional information or assistance on filing see Form-40 Instructions (attached below).
Related Tax Forms
- Form-40 - Idaho Individual Resident Income Tax Return
Part-Year Idaho Residents
If you moved into or out of Idaho during the past year, you are a part-year resident of Idaho. You are still a part year resident if you only moved temporarily out of Idaho or moved back to Idaho after only a temporary absence. If you are a part-year resident of Idaho who made more than $2500 of income from all sources while a Idaho resident or from Idaho sources while a nonresident you will have to file a part-year Idaho return. Idaho part-year residents must file their return using Form-43 (attached below). For additional information or assistance on filing see Form-43 Instructions (attached below).
Related Tax Forms
- Form-43 - Idaho Part-Year Resident & Non-resident Income Tax Return
Idaho Residents who work in another state
If you maintained a home in Idaho for more the entire year or spent more than 270 days in Idaho during the tax year you are an Idaho resident. Additionally if you live outside Idaho but you think of Idaho as your permanent home, which is to say it is the place you return to after being away and it is the center of your financial, social, and family life, you are an Idaho resident. Idaho residents who had to file a Federal Tax Return, for reasons other than self-employment tax, must file a Idaho resident return. Also if you earned more than permitted (see the Idaho Allowable Income Chart, attached below) for your status you will have to file a return. Residents must file their returns using Form-40 (attached below). For additional information or assistance on filing see Form-40 Instructions (attached below).
If you are an Idaho resident who works in another state you will be taxed on all income earned in the other state because Idaho taxes its residents on all income they earn. However such income may also be taxed by the state in which it was earned. To avoid dual taxation on such income Idaho provides its residents that paid taxes to another state a tax credit. This credit maybe claimed by filing both an Idaho resident return (using Form-40) and Idaho Supplemental Schedule (Form-39R, attached below). Make sure to also include the return filed with the other state.
Related Tax Forms
Non-Residents who work in Idaho
If your permanent residence was outside of Idaho for the entire year you are a nonresident of Idaho. You are also a nonresident of Idaho if you are an Idaho resident who lived outside of Idaho for at least 445 days in a 15-month period and if after that 15-month period, you spent less than 60 days in Idaho. You also must not have a personal residence in Idaho for yourself or your family during any part of 2009 and did not claim Idaho to be your federal tax home. Lastly you must not hold an elective or appointive office of the U.S. Government (such as a senator) other than the armed forces or U.S. Foreign Service job and you must not work for a U.S. senator or representative. If you made more than $2500 from Idaho sources you are required to file an Idaho income return. Sources of taxable Idaho income can be found by looking at the Idaho Sources Chart (attached below). Idaho part-year residents must file their return using Form-43 (attached below). For additional information or assistance on filing see Form-40 Instructions (attached below).
Related Tax Forms
- Form-43 - Idaho Part-Year Resident & Non-resident Income Tax Return
Non-Residents who sold property in Idaho
If your permanent residence was outside of Idaho for the entire year you are a nonresident of Idaho. You are also a nonresident of Idaho if you are an Idaho resident who lived outside of Idaho for at least 445 days in a 15-month period and if after that 15-month period, you spent less than 60 days in Idaho. You also must not have a personal residence in Idaho for yourself or your family during any part of 2009 and did not claim Idaho to be your federal tax home. Lastly you must not hold an elective or appointive office of the U.S. Government (such as a senator) other than the armed forces or U.S. Foreign Service job and you must not work for a U.S. senator or representative. If you made more than $2500 from Idaho sources you are required to file an Idaho income return. Sources of taxable Idaho income can be found by looking at the Idaho Sources Chart (attached below). Idaho part-year residents must file their return using Form-43 (attached below). For additional information or assistance on filing see Form-40 Instructions (attached below).
Related Tax Forms
- Form-43 - Idaho Part-Year Resident & Non-resident Income Tax Return
Idaho State Tax Forms
- Form 75 - Idaho Fuel Tax Refund Worksheet
- Form 51 - Idaho Estimated Payment of Individual Income Tax
- Form-40 - Idaho Individual Resident Income Tax Return
- Form 44 - Idaho Business Income Tax Credits and Credit Recapture
- Form 49ER - Idaho Recapture of Qualified Investment Exemption From Property Tax
- Form-43 - Idaho Part-Year Resident & Non-resident Income Tax Return
- Form-39R - Idaho Supplemental Schedule
Relevant Links
- State of Idaho Tax Website - Official Site
- Additional Tax Forms - A Comprehensive Collection of Idaho Tax Forms
Idaho Mailing Address
Wondering where to mail your Idaho taxes? Here's the address:MAIL TO:
Idaho State Tax Commission
PO Box 56, Boise, ID 83756-0056
Idaho Sales Tax
Idaho has a 6% sales tax. Taxes are applied to the sale, rental, and lease of all tangible property as well as any services. Although food is taxed, prescription drugs are not. Additional taxes exist for lodging. Some localities have an option sales tax on top on the state sales tax of 6%. Idaho also has a use tax on the consumption and storage of goods that we not subject to sales tax. Use tax differs from sales tax in that it is paid directly to Idaho and not the seller.
