Idaho Income Tax Rates & Brackets (Tax Year 2025 — Filed in 2026)
⚠️Informational only — not legal or tax advice.
Tax year covered: 2025 (returns filed in 2026)
Applies to: Income earned January 1 – December 31, 2025
Returns filed: January – April 2026
Last verified: February 22, 2026
Table of Contents
- Quick Reference
- Key Takeaways
- Quick Questions
- Idaho Income Tax Rates and Brackets (Tax Year 2025, Filed 2026)
- Statutory Authority
- Who Must File Idaho Income Tax
- What Income Is Taxable in Idaho
- Standard Deduction and Exemptions
- Idaho Income Tax Credits
- Filing Deadlines
- Filing Options
- Military Personnel
- Retirees
- Students
- Part-Year Residents
- Common Tax Filing Situations
- Idaho as a Community Property State
- Special Considerations for Remote Workers and Multi-State Taxation
- Tax Residency vs. Domicile in Idaho
- Documentation Commonly Requested in Residency Audits
- Penalties and Interest
- Forms and Publications
- Information Verification Log
- Where to Check for Updates
- Resources
- Tax Glossary
- Update History
Quick Reference
Does Idaho have income tax? Yes
Tax structure: Flat rate (single rate above income threshold)
Tax rate: 5.3% (on Idaho taxable income above $4,811 for single filers)
Standard deduction: Idaho conforms to federal standard deduction amounts (see Note on 2025 Conformity below)
Personal exemption: None (Idaho follows federal IRC, which eliminated personal exemptions)
Local income tax: No
Official source: https://tax.idaho.gov/taxes/income-tax/individual-income/
Key Takeaways
- Residents: Idaho residents pay income tax on income from all sources, including income earned outside Idaho.
- Non-residents: Non-residents pay Idaho income tax only on income from Idaho sources.
- Tax rate: Idaho has a flat rate of 5.3% on all Idaho taxable income above the zero-rate threshold ($4,811 single / $9,622 married for 2025).
- Local income tax: Idaho does not permit local income taxes. Only state-level income tax applies.
- Reciprocity: Idaho does not have reciprocal income tax agreements with other states.
- Primary forms: Form 40 (residents), Form 43 (part-year residents and non-residents).
- ⚠️ 2025 Conformity Note: In February 2026, Idaho Governor Little signed House Bill 559, conforming Idaho to most provisions of the federal One Big Beautiful Bill Act (OBBBA) for Tax Year 2025. This includes the larger federal standard deduction amounts and an enhanced senior deduction. The Idaho State Tax Commission is updating its systems and forms accordingly. Taxpayers who already filed may be eligible for amended returns.
Quick Questions About Idaho Income Tax
What is the Idaho income tax rate for 2025?
Idaho has a flat income tax rate of 5.3% for Tax Year 2025, applicable to all Idaho taxable income above the zero-rate threshold ($4,811 for single filers; $9,622 for married filers).
Does Idaho have state income tax?
Yes. Idaho imposes a state individual income tax. The 2025 rate is 5.3% on Idaho taxable income.
What are the income tax brackets in Idaho for 2025?
Idaho uses a simplified two-tier structure: a 0% rate on the first $4,811 of taxable income (single) or $9,622 (married), and 5.3% on all taxable income above those thresholds. See complete rate tables below.
Is Social Security taxed in Idaho?
No. Idaho does not tax Social Security benefits. Social Security benefits are exempt from Idaho income tax.
Does Idaho tax retirement income?
Generally, yes — pensions, 401(k) distributions, and IRA withdrawals are subject to Idaho income tax. However, Idaho offers limited deductions for certain qualifying retirement income. See the Retirees section for details.
Do I need to file an Idaho income tax return?
Idaho residents must file if their gross income meets the filing threshold (for example, $15,000 for single filers under age 65 in 2025). Part-year residents and non-residents must file if Idaho-source income exceeds $2,500.
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/
Idaho Income Tax Rates and Brackets (Tax Year 2025, Filed 2026)
The following tax rates and brackets apply to income earned in 2025, reported on tax returns filed in 2026.
| Rate Snapshot | |
|---|---|
| Tax Attribute | Amount / Status |
| Tax Rate | 5.3% (flat rate above threshold) |
| Zero-Rate Threshold (Single) | $0 – $4,811 |
| Zero-Rate Threshold (Married) | $0 – $9,622 |
| Tax Structure | Flat (single rate above exemption threshold) |
| Number of Rate Tiers | 2 (0% and 5.3%) |
| State Income Tax | Yes |
| Local Income Tax | No |
| Standard Deduction | Conforms to federal amounts (updated per HB 559 / OBBBA) |
| Personal Exemption | None |
| Idaho Income Tax Rate 2025 — Single Filers | |
|---|---|
| Taxable Income | Tax Rate |
| $1 – $4,811 | 0.0% |
| $4,812 and above | 5.3% |
| Idaho Income Tax Rate 2025 — Married Filers (Filing Jointly or Separately) | |
|---|---|
| Taxable Income | Tax Rate |
| $1 – $9,622 | 0.0% |
| $9,623 and above | 5.3% |
Note: Idaho uses the same rate schedule for married filing jointly, married filing separately, and head of household. The $9,622 threshold applies to married taxpayers; single and head of household filers use the $4,811 threshold.
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/
How Idaho Taxable Income Is Computed
Idaho taxable income is calculated as follows:
- Start with federal adjusted gross income (AGI)
- Add back any Idaho-specific additions (e.g., bonus depreciation, state and local taxes previously deducted)
- Subtract Idaho-specific deductions (e.g., qualifying retirement income, military pay outside Idaho)
- Subtract the greater of the standard deduction or itemized deductions (note: state and local income taxes are not deductible on Idaho returns)
- The result is Idaho taxable income, subject to the 5.3% rate above the zero-rate threshold
Idaho does not allow personal exemptions (conforming to federal law since the 2017 Tax Cuts and Jobs Act).
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/
⚠️ Important: 2025 Standard Deduction — Conformity Update
Idaho conforms to the federal Internal Revenue Code (IRC). In February 2026, Governor Little signed House Bill 559, conforming Idaho to the One Big Beautiful Bill Act (OBBBA) for Tax Year 2025. This law increases the standard deduction to the larger federal amounts established under the OBBBA. The Idaho State Tax Commission has programmed its systems to automatically apply the larger standard deduction to taxpayers who take the standard deduction on their 2025 returns.
Key conformity deductions adopted for Tax Year 2025 include:
- Larger standard deduction amounts (federal OBBBA levels)
- Enhanced senior deduction
- Deduction for qualified tips from wages
- Deduction for car loan interest
- Deduction for overtime compensation
Taxpayers who already filed before the conformity bill was signed may amend their returns to claim these deductions.
Source: https://tax.idaho.gov/pressrelease/update-on-filing-2025-idaho-income-taxes-now-that-conformity-is-law/
Source: https://tax.idaho.gov/pressrelease/more-guidance-on-conformity-deductions-and-filing-2025-idaho-income-taxes/
Statutory Authority
State income tax in Idaho is authorized under the following legal framework:
Constitutional Authority:
- Idaho Constitution, Article VII, Section 5 — grants the legislature the power to establish and collect taxes
Statutory Authority:
- Idaho Code Title 63, Chapter 30 — Individual Income Tax
https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/ - Idaho Code § 63-3013 — Definition of Resident
https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3013/ - Idaho Code § 63-3013A — Part-Year Resident
https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3013A/ - Idaho Code § 63-3014 — Nonresident
https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3014/ - Idaho Code § 63-3022 — Computing Idaho Taxable Income (deductions)
https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/ - Idaho Code § 63-3026A — Computing Idaho Taxable Income for Part-Year and Nonresident Individuals
https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3026A/ - Idaho Code § 63-3030 — Persons Required to Make Returns of Income
https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3030/
Administrative Regulations:
- Idaho Income Tax Rules (IDAPA 35.01.01)
http://adminrules.idaho.gov/rules/current/35/350101.pdf - Income Tax Rules Committee: https://tax.idaho.gov/governance/rules/rules-income-tax-rules-committee/
Legislative History:
- Idaho first enacted a state income tax in 1931
- Idaho moved from a multi-bracket progressive system to a flat rate structure through a series of reforms: 5 brackets (pre-2022) → 4 brackets (2022) → 2 brackets (2023) → current flat 5.3% rate (effective 2025, reduced from 5.695%)
- 2025 rate reduction from 5.695% to 5.3% enacted through House Bill 93 (2025 Legislative Session)
- 2025 conformity to OBBBA enacted through House Bill 559 (signed February 2026)
This page compiles information directly from these statutory and regulatory authorities as implemented by the Idaho State Tax Commission.
Source: https://tax.idaho.gov/governance/statutes/ and http://adminrules.idaho.gov/rules/current/35/350101.pdf
Who Must File Idaho Income Tax
Residents
Idaho residents must file a state income tax return if their gross income for 2025 meets the following thresholds:
| Idaho Filing Requirement Thresholds (TY2025) | ||
|---|---|---|
| Filing Status | Age as of December 31, 2025 | Gross Income Threshold |
| Single | Under 65 | $15,000 |
| Single | 65 or older | $17,000 |
| Married Filing Separately | Any age | $5 |
| Married Filing Jointly | Both under 65 | $30,000 |
| Married Filing Jointly | One spouse 65 or older | $31,600 |
| Married Filing Jointly | Both 65 or older | $33,200 |
| Head of Household | Under 65 | $22,500 |
| Head of Household | 65 or older | $24,500 |
| Qualifying Surviving Spouse | Under 65 | $30,000 |
| Qualifying Surviving Spouse | 65 or older | $31,600 |
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/
Part-Year Residents
Part-year residents must file if their total gross income (combined from all sources while an Idaho resident, plus Idaho-source income while a nonresident) exceeds $2,500.
Part-year resident/nonresident return form: Form 43 — Idaho Part-Year Resident & Nonresident Income Tax Return
https://tax.idaho.gov/taxes/income-tax/individual-income/forms/
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/
Non-Residents
Non-residents must file if their total gross income from Idaho sources exceeds $2,500.
Idaho-source income for non-residents includes:
- Wages earned while physically working in Idaho
- Business income from Idaho operations
- Rental income from Idaho property
- Gains from sale of Idaho real property
- Pass-through income from Idaho partnerships, S corporations, or other entities
Non-resident return form: Form 43
https://tax.idaho.gov/taxes/income-tax/individual-income/forms/
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/idaho-source-income/
Idaho Residency Defined
You are an Idaho resident for tax purposes if you meet either of these conditions:
- You maintain a home in Idaho for the entire tax year and spend more than 270 days in Idaho during the year, OR
- You are domiciled in Idaho for the entire tax year (Idaho is your permanent legal home)
Idaho law also recognizes a 445-day absence exception: a person domiciled in Idaho may be treated as a nonresident if they are outside Idaho for at least 445 days during a consecutive 15-month period (certain restrictions apply).
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/
Statutory authority: Idaho Code § 63-3013 — https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3013/
What Income Is Taxable in Idaho
Fully Taxable Income
The following income types are subject to Idaho income tax for residents (and for nonresidents, to the extent derived from Idaho sources):
- Wages, salaries, tips, and other employee compensation
- Self-employment income
- Business income (sole proprietorship, partnership, S corporation pass-through)
- Interest and dividend income
- Capital gains (see special rules below)
- Rental income
- 401(k) and traditional IRA distributions
- Pension income (subject to partial deduction — see Retirees section)
- Gambling winnings (Idaho lottery prizes under $600 per prize are excluded)
- Alimony received under pre-2019 divorce agreements (federal rules apply)
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/
Social Security Benefits
Idaho does not tax Social Security benefits. Social Security benefits — including the taxable portion reported on your federal return — are exempt from Idaho income tax.
Railroad Retirement benefits may be treated separately. Payments from the Railroad Retirement Board that constitute Social Security equivalents are also exempt; non-equivalent payments may be taxable.
Capital Gains
Idaho taxes capital gains at the standard 5.3% income tax rate. However, Idaho provides a capital gains deduction for certain qualifying gains:
- 60% deduction on net capital gains from the sale of Idaho real property held for more than 12 months (under certain conditions)
- Gains from the sale of certain Idaho businesses may also qualify
The specifics of the capital gains deduction are complex. See the official guidance at:
https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/capital-gains/
Income Not Taxable in Idaho
The following income types are exempt from Idaho income tax:
- Social Security benefits (all amounts, including federally taxable portion)
- U.S. government interest obligations (to the extent exempt under federal law)
- Idaho lottery winnings of less than $600 per prize
- Active-duty military pay earned outside of Idaho for 120 or more consecutive days (Idaho residents on qualifying active duty outside Idaho)
- Income earned on a federally recognized Indian reservation by an enrolled tribal member who lives on the reservation
- Railroad Retirement Act payments classified as Social Security equivalents
- Workers’ compensation benefits
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/specific-guidance-for-individual-income-tax/specific-guidance-for-individuals-seniors-and-retirees/
Source (military pay): https://tax.idaho.gov/taxes/income-tax/individual-income/specific-guidance-for-individual-income-tax/military/
Standard Deduction and Exemptions
Standard Deduction (Tax Year 2025)
Idaho conforms to the federal IRC standard deduction. Following enactment of House Bill 559 in February 2026, Idaho adopts the enhanced federal standard deduction amounts provided under the One Big Beautiful Bill Act (OBBBA) for Tax Year 2025.
The Idaho State Tax Commission will automatically apply the larger standard deduction to taxpayers taking the standard deduction on 2025 returns.
Note: Because Idaho’s conformity to the OBBBA was enacted in February 2026 — after the start of the 2025 filing season — taxpayers who filed early (before the conformity bill was signed) may need to file an amended return to claim the larger deduction. The Tax Commission has stated it will provide details on how to claim these deductions.
For reference: Idaho allows taxpayers to take the standard deduction on their Idaho return even if they itemized on their federal return.
Personal Exemptions
Idaho does not offer personal exemptions. Idaho conforms to the federal IRC, which eliminated personal exemptions beginning with Tax Year 2018 under the Tax Cuts and Jobs Act.
Itemized Deductions
If itemizing instead of taking the standard deduction, Idaho allows deductions for:
- Qualified mortgage interest
- Charitable contributions
- Real estate taxes paid
- Medical expenses exceeding 7.5% of adjusted gross income
Idaho does not allow a deduction for state and local income taxes (SALT) paid — these must be added back on the Idaho return even if deducted federally.
Idaho law permits taxpayers to take the standard deduction on their Idaho return regardless of what they did on their federal return.
Source: Idaho Code § 63-3022 — https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/
Idaho-Specific Deductions (Subtractions)
In addition to the standard or itemized deduction, Idaho allows the following specific income subtractions:
- Retirement Benefits Deduction: A partial deduction for qualifying pensions (PERSI, military retirement for disabled or older recipients, federal civil service pensions). Age and disability requirements apply. See https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-retirement-benefits-deduction/
- Health Insurance Deduction: Self-employed individuals may deduct health insurance premiums
- IDeal College Savings Program Deduction: Contributions to Idaho’s 529 plan (up to $6,000 single / $12,000 married per year for contributions to the Idaho IDeal program)
- First-Time Homebuyers Deduction: Contributions to a qualifying Idaho first-time homebuyer savings account (up to $15,000 single / $30,000 married)
- Medical Savings Account Deduction: Contributions to a qualifying Idaho medical savings account
- Adoption Expenses: Qualifying adoption expenses may be deductible
- Active-duty military pay outside Idaho: For Idaho residents on continuous active duty outside Idaho for 120 or more days
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/
Idaho Income Tax Credits
1. Idaho Grocery Credit
Idaho’s most widely claimed credit provides a refundable credit for qualifying Idaho residents to offset some of the sales tax paid on food purchases.
- Resident credit: $120 per person (taxpayer and each dependent)
- For Idahoans age 65 or older: $140 per person
- The credit is refundable — even taxpayers who owe no income tax can receive the credit as a refund
- Non-residents do not qualify
2. Parental Choice Tax Credit
Idaho’s Parental Choice Tax Credit is a new program providing tax credits for qualifying educational expenses at private schools.
- Available to qualifying Idaho families for private school tuition and related expenses
- The credit is applied against Idaho income tax
- Administered through the MySchoolChoice program (application required)
Source: https://myschoolchoice.idaho.gov/
Tax Commission guidance: https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/parental-choice-tax-credit-and-advance-payment/
3. Educational Charities Credit
A nonrefundable credit for donations made to qualifying Idaho educational charities.
- Credit equals 50% of donation (up to credit limits)
- Qualifying charities include certain educational organizations
4. Youth and Rehabilitation Charities Credit
A nonrefundable credit for donations to qualifying Idaho youth and rehabilitation organizations.
- Credit equals 50% of donation (up to credit limits)
5. Credit for Taxes Paid to Other States
Idaho residents who pay income tax to another state on income also taxed by Idaho may claim a credit for taxes paid to other states. This prevents double taxation on the same income.
- Claimed on Idaho Form 39R (residents) or Form 39NR (part-year residents/nonresidents)
- The credit cannot exceed the Idaho tax attributable to the double-taxed income
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/forms/
6. Dependent Care / Family Member Credit
Idaho provides a credit for taxpayers who maintain a home for certain elderly or disabled family members.
- $100 per qualifying family member (maximum $300 per year)
- The family member must be age 65 or older, or developmentally disabled, and must be provided more than half their support by the taxpayer
Source: Idaho Form 39R instructions — https://tax.idaho.gov/document-mngr/forms_EFO00088/
Filing Deadlines
Regular Deadline
April 15, 2026 — for Tax Year 2025 returns
Extension Deadline
October 15, 2026 — with a valid filing extension
To receive an automatic 6-month extension:
- Pay at least 80% of the estimated total tax owed for 2025, OR
- Pay 100% of the total tax reported on your 2024 Idaho income tax return (if you filed one)
- Payment must be made by April 15, 2026, using Idaho Form 51 (Estimated Payment of Individual Income Tax)
Important: An extension grants additional time to file — it does not extend the deadline to pay tax owed. Interest accrues on any unpaid balance after April 15, 2026.
2025 Special Note: Because Idaho’s conformity bill (HB 559) was signed in February 2026, some taxpayers may wish to wait before filing to ensure updated forms and systems reflect the new conformity deductions. The Tax Commission recommends that taxpayers uncertain about the timing use the extension option by making a sufficient payment by April 15.
Extension form: Idaho Form 51 — Estimated Payment of Individual Income Tax
https://tax.idaho.gov/document-mngr/forms_EFO00092/
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/filing-and-paying/
Estimated Tax Payments
Idaho does not require estimated tax payments for individuals. However, you may voluntarily make payments at any time to avoid a balance due at filing.
If you do make estimated payments:
- Use Idaho Form 51 (Estimated Payment of Individual Income Tax)
- Payments can be made at https://tax.idaho.gov/online-services/e-pay/
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/filing-and-paying/
Combat Zone Extension
Active duty military members serving in a combat zone receive an automatic extension of at least 180 days after their last day in the combat zone to file and pay Idaho income taxes. Interest and penalties do not accrue during the deferral period if tax is paid in full by the end of the deferral period.
Filing Options
Online Filing (E-File)
Electronic filing is available through:
- IRS-Approved Free File Software (for qualifying taxpayers):
https://tax.idaho.gov/online-services/e-filing-your-income-taxes-for-free/ - Commercial Tax Software (e-file providers supporting Idaho returns):
https://tax.idaho.gov/online-services/e-file/e-file-income-taxes/
Note: Idaho’s Taxpayer Access Point (TAP) does not support electronic filing of income tax returns. Income tax returns must be filed through approved tax software or by paper.
Paper Filing
Download current-year forms and mail to the Idaho State Tax Commission:
- Forms Library: https://tax.idaho.gov/taxes/income-tax/individual-income/forms/
- Form 40 (Residents): https://tax.idaho.gov/document-mngr/forms_EFO00089/
- Form 43 (Part-Year and Nonresidents): https://tax.idaho.gov/document-mngr/forms_EFO00091/
Mailing addresses:
- Returns with payment: Idaho State Tax Commission, PO Box 83784, Boise ID 83707-3784
- Returns without payment / refund returns: Idaho State Tax Commission, PO Box 56, Boise ID 83756-0056
- Amended returns: Idaho State Tax Commission, PO Box 56, Boise ID 83756-0056
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/filing-and-paying/
Mailing addresses: https://tax.idaho.gov/contact-us/mailing-addresses/
Local Income Taxes
Idaho does not permit local income taxes. Only state-level income tax applies. No city, county, or other local jurisdiction in Idaho levies a local income tax.
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/
Military Personnel
Servicemembers Civil Relief Act (SCRA)
Active duty military members stationed in Idaho solely due to military orders do not become Idaho residents for tax purposes. Under the Servicemembers Civil Relief Act (SCRA):
- Military members stationed in Idaho pay income tax to their state of legal residence (domicile), not Idaho
- Active duty military pay received by a nonresident stationed in Idaho is not subject to Idaho income tax
- Idaho does not tax military wages of service members stationed in Idaho whose domicile is another state
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/specific-guidance-for-individual-income-tax/military/
Statutory authority: Idaho Code § 63-3013; SCRA, 50 U.S.C. § 4001
Military Spouses Residency Relief Act (MSRRA)
Spouses of active duty military members may be protected from Idaho income tax on wages earned in Idaho under the Military Spouses Residency Relief Act (MSRRA):
- The spouse is in Idaho solely to be with the servicemember
- The servicemember is in Idaho under military orders
- The spouse maintains domicile in another state
Qualifying spouses can claim an exemption from Idaho withholding by completing Form ID-MS1 (Employee’s Idaho Military Spouse Withholding Exemption Certificate) and submitting it to their Idaho employer.
Form ID-MS1: https://tax.idaho.gov/document-mngr/forms_EFO00226/
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/specific-guidance-for-individual-income-tax/military/
Idaho Residents on Active Duty
Idaho residents stationed in Idaho: Military income is subject to Idaho income tax.
Idaho residents stationed outside Idaho: Active duty military pay earned outside of Idaho is exempt from Idaho income tax if the service member is on continuous active duty outside Idaho for 120 or more consecutive days.
This exemption applies only to active-duty military pay. Other Idaho-source income (investments, rental property, etc.) remains taxable.
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/specific-guidance-for-individual-income-tax/military/
Form 39R, Line 11: https://tax.idaho.gov/document-mngr/forms_EFO00088/
Military Retirement Pay
Idaho does not fully exempt military retirement pay from income tax. However, qualifying retired service members may be eligible for Idaho’s Retirement Benefits Deduction.
Military retirement pay may qualify for the Idaho Retirement Benefits Deduction if the pensioner meets any of these conditions:
- The pensioner is classified as disabled, OR
- The pensioner is age 65 or older, OR
- The pensioner is age 62 or older and classified as disabled
Even qualifying individuals generally cannot deduct the full amount. The deduction is limited to the amount recalculated annually by the state.
Combat Zone
Active duty military members serving in a designated combat zone receive special Idaho tax treatment:
- Filing deadlines extended for at least 180 days after the last day in the combat zone
- Enlisted members and warrant officers: military pay received for any month served in a combat zone is excluded from taxable income
- Commissioned officers: the monthly exclusion is capped at the highest enlisted pay, plus hostile fire/imminent danger pay
On paper returns, write “COMBAT ZONE” and the date of deployment in red at the top of the return.
Retirees
Social Security Benefits
Idaho does not tax Social Security benefits. All Social Security benefits — including the portion that may be taxable at the federal level — are exempt from Idaho income tax. This includes Social Security equivalent portions of Railroad Retirement benefits.
Pension Income
By default, pensions, annuities, and retirement account distributions received by Idaho residents are subject to Idaho income tax. However, Idaho provides a Retirement Benefits Deduction for certain qualifying pensions.
Qualifying pension sources for the Idaho Retirement Benefits Deduction:
For Idaho public pensions, qualifying sources include:
- PERSI (Public Employee Retirement System of Idaho) benefits
- Benefits from the Firefighters Retirement Fund (FRF) administered by PERSI
- Benefits for retired Idaho city police officers under certain legacy funds
For federal pensions, qualifying sources include pensions received:
- Under the Civil Service Retirement System (CSRS) — not the Federal Employees Retirement System (FERS)
- Under the Foreign Service Retirement and Disability System (FSRDS)
- Under the CIA Retirement and Disability System
For military retirement pay, qualifying conditions are age- or disability-based (see Military section above).
Eligibility requirements for federal/military pensions:
- Must be age 65 or older, OR age 62 or older and classified as disabled
- Must be filing jointly if married (for federal pension deduction)
Even if you qualify, the deduction is limited and recalculated annually. The deduction cannot exceed the pension amount received.
Surviving spouses: May qualify for the deduction if they receive the deceased spouse’s qualifying pension, have not remarried, and meet the age or disability requirements.
401(k), IRA, and Roth IRA Distributions
Traditional 401(k) and traditional IRA distributions are subject to Idaho income tax as ordinary income. Idaho conforms to federal rules for these account types.
Roth IRA qualified distributions are generally not subject to federal or Idaho income tax, following federal IRC conformity.
Grocery Credit for Retirees
Retirees who qualify for the Idaho Grocery Credit receive a higher credit amount:
- $140 per qualifying member age 65 or older (vs. $120 for younger recipients)
- The credit is refundable — retirees who owe no Idaho income tax can still receive it
- Even retirees who do not have to file an Idaho income tax return may file solely to claim this credit
Property Tax Reduction Program for Seniors
Idaho offers a Property Tax Reduction program for qualifying homeowners age 65 or older (or disabled/surviving spouses). While not an income tax credit, this program provides meaningful property tax relief based on income levels.
Source: https://tax.idaho.gov/taxes/property/homeowners/
Enhanced Senior Deduction (2025 Conformity)
Under House Bill 559 (signed February 2026), Idaho adopted the enhanced senior deduction from the federal OBBBA for Tax Year 2025. This additional deduction is available to taxpayers age 65 and older. The Idaho State Tax Commission is updating its forms and systems to reflect this deduction.
Students
College students attending school in Idaho do not automatically become Idaho residents for tax purposes.
You remain a non-resident student if:
- You maintain legal residence (domicile) in another state
- Your presence in Idaho is temporary for educational purposes
- You intend to return to your home state after completing your education
Tax obligations as a non-resident student:
- You owe Idaho income tax only on Idaho-source income (e.g., wages from a job in Idaho)
- You do not owe Idaho income tax on income earned outside Idaho
Establishing Idaho residency as a student: Students who take active steps to establish Idaho as their permanent home may become Idaho residents:
- Registering to vote in Idaho
- Obtaining an Idaho driver’s license
- Changing domicile with intent to remain in Idaho beyond educational purposes
Part-Year Residents
If you moved to or from Idaho during 2025, you file as a part-year resident using Form 43.
Income Allocation
Part-year residents pay Idaho income tax on:
- All income received while living as an Idaho resident, plus
- Idaho-source income received while a nonresident (e.g., rental income from Idaho property, wages from Idaho employment after moving away)
Part-year residents do not pay Idaho income tax on income received while a resident of another state from non-Idaho sources.
Moving TO Idaho
- Determine the date you established Idaho domicile (the day you moved with intent to make Idaho your permanent home)
- Report all income from that date forward on your Idaho return
- File a non-resident or part-year return in your former state for income earned before you moved
Moving FROM Idaho
- Determine the date your Idaho residency ended (the day you established domicile in your new state)
- Report all income through that date on your Idaho return
- File a non-resident or part-year resident return in your new state for income earned after moving
Form: Form 43 — Idaho Part-Year Resident & Nonresident Income Tax Return
https://tax.idaho.gov/document-mngr/forms_EFO00091/
Statutory authority: Idaho Code § 63-3013A — https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3013A/
Common Tax Filing Situations
Situation: “I worked in Idaho briefly — do I owe Idaho income tax?”
State law: Non-residents who earn more than $2,500 in gross income from Idaho sources must file an Idaho income tax return (Form 43) and pay tax on that income. This includes wages earned while physically working in Idaho.
Exception: Non-resident employees earning less than $1,000 in wages from a single Idaho employer in a calendar year are not subject to Idaho withholding.
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/
Situation: “My employer is in another state, so I don’t owe Idaho tax”
State law: Idaho residents owe Idaho income tax on all income regardless of where the employer is located. If you live in Idaho and work remotely for a company in California, Washington, or any other state, all your wages are taxable in Idaho. Employer location does not determine tax obligation for Idaho residents.
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/idaho-source-income/
Situation: “I work remotely full-time, so I don’t owe tax anywhere”
Tax law principle: All income is taxable in at least one jurisdiction. Remote work does not exempt income from taxation. As an Idaho resident, you owe Idaho income tax on all your income, regardless of where your employer is located or where you physically work.
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/
Situation: “I moved to Idaho mid-year — do I owe Idaho tax on income I earned before moving?”
State law: Part-year residents owe Idaho income tax only on income earned while an Idaho resident, plus any Idaho-source income received after leaving Idaho. Income earned before establishing Idaho residency is generally not taxable in Idaho, except to the extent it comes from Idaho sources.
Situation: “I was absent from Idaho for most of the year — am I still a resident?”
State law: Idaho allows a 445-day absence exception. An Idaho-domiciled individual who is outside Idaho for at least 445 days during a consecutive 15-month period may be treated as a nonresident during that period.
This exception is not available if:
- You maintain a permanent Idaho home where your spouse or minor children live for more than 60 days during the calendar year
- You claim Idaho as your tax home for federal “away from home” expense deductions
- You hold certain elected or appointed U.S. government offices
After satisfying the 445-day test, if you return to Idaho for more than 60 days in any calendar year, you are again treated as an Idaho resident.
Situation: “I’m a Native American tribal member — do I owe Idaho income tax?”
Income earned by a nonresident who is a registered member of a federally recognized American Indian tribe is not subject to Idaho taxes when the member works on an Idaho Indian reservation and lives on a reservation. Income earned outside a reservation is subject to Idaho income tax.
Source: https://tax.idaho.gov/taxes/tax-pros/tax-update/tax-update-for-summer-2024/
Idaho as a Community Property State
Idaho is a community property state. This means that income earned by either spouse during the marriage is generally considered equally owned by both spouses (community property), with each spouse owning a one-half interest.
Key implications:
- When one spouse is an Idaho resident and the other is not, each spouse must report one-half of the community income from Idaho sources
- Both spouses must use the same filing status for Idaho as they use for federal purposes
- Idaho community property rules can create complex filing situations when spouses are domiciled in different states
Special Considerations for Remote Workers and Multi-State Taxation
Living in Idaho, Working for an Out-of-State Employer
As an Idaho resident, you owe Idaho income tax on all income from all sources, regardless of where your employer is located.
What this means:
- Employer location does not determine your Idaho tax obligation
- Income from employers in Oregon, California, Washington, Texas, or any other state is taxable in Idaho if you are an Idaho resident
- Your Idaho employer (or your out-of-state employer, if properly set up) should withhold Idaho income tax
Example: An Idaho resident working remotely from Boise for a Seattle-based company owes Idaho income tax on all wages earned. The fact that Washington has no income tax does not eliminate the Idaho tax obligation.
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/idaho-source-income/
Working in Idaho While Living in Another State
Non-residents who physically perform work in Idaho owe Idaho income tax on the income earned from that Idaho work.
Physical Presence Rule: Income is sourced to Idaho based on where work is physically performed. For employees working in both Idaho and other states, income is allocated based on the portion of services performed in Idaho.
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/idaho-source-income/
⚠️ Interstate Tax Risk Indicator
Remote workers with Idaho connections commonly encounter complications with the following states:
| Multi-State Risk Factors for Idaho Residents | |
|---|---|
| State | Risk Factor |
| California | Aggressive residency audits; former California residents who relocate to Idaho may face scrutiny |
| New York | Applies the "convenience of the employer" rule, potentially taxing remote Idaho workers employed by NY firms |
| Pennsylvania | 200+ local income tax jurisdictions; complex multi-state filing |
| Oregon | Borders Idaho; many workers live on one side and work on the other |
| Washington | No income tax on wages; Idaho residents working for WA employers owe Idaho tax on all income |
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/idaho-source-income/ and IRS Publication 505
Convenience of the Employer Rule
Idaho does NOT apply the “convenience of the employer” rule. Non-residents are taxed by Idaho only on income from work physically performed in Idaho.
If you live outside Idaho but work remotely for an Idaho-based employer, Idaho taxes only the income from work days physically performed in Idaho — not the days worked outside Idaho from your home state.
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/idaho-source-income/
Reciprocal Agreements
Idaho does NOT have reciprocal income tax agreements with any other state.
Without reciprocity, employees who live in one state and work in another may owe income tax in both states. The employee’s resident state generally provides a credit for taxes paid to the work state to prevent double taxation.
What this means for Idaho residents working in neighboring states:
- Idaho residents who work in Oregon, Nevada, Utah, Wyoming, Montana, or Washington must file non-resident returns in those states for income earned there (except Washington and Nevada, which have no income tax)
- Idaho residents claim a credit on their Idaho return for taxes paid to other states (Form 39R)
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/
Multi-State Tax Filing Strategy
When earning income in multiple states as an Idaho resident:
- File a resident return in Idaho (Form 40) reporting all income from all sources
- File non-resident returns in each state where you earned income (following that state’s rules)
- Claim a credit on your Idaho return (Form 39R, Part D) for income taxes paid to other states on income also taxed by Idaho
- The credit prevents double taxation but requires careful documentation of income allocation
Key forms:
- Idaho Form 40 (resident return): https://tax.idaho.gov/document-mngr/forms_EFO00089/
- Idaho Form 39R (resident supplemental schedule, including other-state credit): https://tax.idaho.gov/document-mngr/forms_EFO00088/
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/forms/
Tax Residency vs. Domicile in Idaho
Understanding the difference between residency and domicile is essential for determining Idaho tax obligations — especially for people who split time between Idaho and other states.
Domicile Defined
Domicile is your permanent legal home — the place you intend to return to and consider “home” indefinitely.
Key characteristics:
- You can have only one domicile at a time
- Domicile continues until you establish a new domicile elsewhere with genuine intent to remain
- Temporary absences do not change domicile
- Idaho generally defines domicile as the place you “think of as your permanent home” or where you have temporarily moved outside of Idaho with intent to return
Factors establishing Idaho domicile:
- Maintaining your primary residence in Idaho
- Voter registration in Idaho
- Idaho driver’s license
- Idaho homestead exemption claim
- Family residing in Idaho
- Idaho bank accounts and financial ties
- Membership in Idaho organizations
- Stated intent in legal documents (wills, trusts)
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/domicile/
Statutory authority: Idaho Code § 63-3013 — https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3013/
Residency Defined
Residency for Idaho tax purposes can be established through physical presence even without changing domicile.
Idaho applies a physical presence + permanent home test for residency:
- You maintain a home in Idaho for the entire tax year, AND
- You spend more than 270 days in Idaho during the year
A person who meets both conditions is treated as an Idaho resident even if their domicile remains in another state.
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/
| Critical Differences | ||
|---|---|---|
| Factor | Domicile | Tax Residency |
| Number allowed | One at a time | Can be resident of multiple states under different tests |
| Based on | Intent to make it permanent home | Physical presence + home in Idaho (270+ days) |
| Changes when | New permanent home established with intent | Stop meeting the physical presence test |
| Tax impact | Taxed as Idaho resident on worldwide income | Taxed as Idaho resident on worldwide income |
Common Scenarios
Scenario 1: Snowbird (Idaho winter / Arizona winter)
- Domicile: Idaho (permanent home, family, voter registration)
- Winter presence: Arizona (4 months/year)
- Tax result: Idaho resident — spends more than 270 days in Idaho; Arizona winters do not change Idaho domicile
Scenario 2: Extended work assignment in another state
- Domicile: Idaho (permanent home)
- Work assignment: Oregon (9 months, rented apartment)
- Tax result: May qualify as an Idaho nonresident under the 445-day absence exception — but only if the assignment lasts through a qualifying 15-month period; family remaining in Idaho home may affect the exception
Scenario 3: Military family
- Service member: Domicile in Texas, stationed at Mountain Home AFB in Idaho
- Spouse: Same domicile as service member (Texas), present in Idaho due to military orders
- Tax result: Service member is a nonresident; military pay not subject to Idaho income tax. Spouse may qualify for MSRRA exemption if maintaining Texas domicile.
Documentation Commonly Requested in Residency Audits
Idaho tax authorities may audit residency determinations. The following documentation types are commonly relevant:
| Primary Residency Evidence | |
|---|---|
| Document Type | What It Shows |
| Driver's License | State of legal residence |
| Voter Registration | Where you exercise voting rights |
| Vehicle Registration | Where vehicles are titled |
| Professional Licenses | State of professional activities |
| Homestead Exemption Filing | Primary residence claim |
| Physical Presence Documentation | |
|---|---|
| Document Type | What It Shows |
| Day-Count Logs | Physical location by day |
| Travel Records (flights, receipts) | Interstate travel patterns |
| Credit/Debit Card Statements | Geographic spending patterns |
| Cell Phone Records | Location data |
| E-ZPass / Toll Records | State line crossings |
| Property and Financial Ties | |
|---|---|
| Document Type | What It Shows |
| Property Ownership Records | Real estate holdings |
| Utility Bills | Physical occupancy |
| Home/Rental Lease | Residence location |
| Bank Statements | Financial institution location |
| Employment and Intent | |
|---|---|
| Document Type | What It Shows |
| W-2 Forms | Employer location and wages |
| Employment Contract / Remote Work Agreement | Work location |
| Will / Estate Documents | Stated domicile for estate purposes |
| Prior Year Tax Returns | Prior residency claims |
| Insurance Policies | Address on file |
Common Idaho audit triggers:
- Claiming non-residency while maintaining Idaho driver’s license or voter registration
- Owning Idaho property while filing as non-resident
- Spouse or children remaining in Idaho while taxpayer claims other state as domicile
- Day count near the 270-day or 445-day thresholds
Burden of Proof: In residency disputes, the burden typically falls on the taxpayer to prove non-residency or domicile elsewhere.
Source: https://tax.idaho.gov/online-services/compliance-audits/
Note: This section provides factual information about documentation. It does not constitute legal or tax advice.
Penalties and Interest
Late Filing Penalty
Idaho imposes a penalty of 5% per month (or fraction of a month) on unpaid tax, up to a maximum of 25%, if a return is filed after the due date without a valid extension.
Source: Idaho Code § 63-3046 — https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/
Late Payment Penalty
A 0.5% per month penalty applies to unpaid tax if a return is filed timely but the tax is not paid by the due date, up to a maximum of 25%. (Combined penalties cannot exceed 25% total.)
Source: Idaho Code § 63-3046
Interest on Unpaid Tax
Interest accrues on unpaid Idaho income tax from the original due date until the tax is paid. The interest rate is established annually.
Current interest rate: Check the Idaho State Tax Commission for the current rate:
https://tax.idaho.gov/taxes/income-tax/individual-income/filing-and-paying/
Avoiding Penalties — Extension Safe Harbor
To avoid late-filing penalties, taxpayers who cannot file by April 15 should obtain a valid extension by ensuring sufficient payment has been made by April 15, 2026:
- Pay at least 80% of the estimated total 2025 Idaho income tax, OR
- Pay 100% of the total 2024 Idaho income tax (if a 2024 return was filed)
Source: https://tax.idaho.gov/taxes/income-tax/individual-income/filing-and-paying/
Forms and Publications
Primary Tax Return Forms
Resident return:
- Form 40 — Idaho Individual Income Tax Return
https://tax.idaho.gov/document-mngr/forms_EFO00089/ - Form 40 Instructions (EIN00046):
https://tax.idaho.gov/document-mngr/forms_EIN00046/ - Form 39R — Resident Supplemental Schedule (credits, other-state credit, subtractions):
https://tax.idaho.gov/document-mngr/forms_EFO00088/
Part-year resident / nonresident return:
- Form 43 — Idaho Part-Year Resident & Nonresident Income Tax Return
https://tax.idaho.gov/document-mngr/forms_EFO00091/ - Form 39NR — Part-Year Resident and Nonresident Supplemental Schedule:
https://tax.idaho.gov/document-mngr/forms_EFO00087/
Withholding and Estimated Payment Forms
- Form ID W-4 — Employee’s Idaho Withholding Allowance Certificate:
https://tax.idaho.gov/wp-content/uploads/forms/EFO00307/EFO00307_04-28-2025.pdf - Form 51 — Estimated Payment of Idaho Individual Income Tax (also used for extension payment):
https://tax.idaho.gov/document-mngr/forms_EFO00092/ - Form ID-MS1 — Employee’s Idaho Military Spouse Withholding Exemption Certificate:
https://tax.idaho.gov/document-mngr/forms_EFO00226/
All Current Individual Income Tax Forms
https://tax.idaho.gov/taxes/income-tax/individual-income/forms/
Information Verification Log
Where to Check for Updates
Current Tax Rate Schedules:
https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/
Updated annually, typically in December/January.
Forms Library:
https://tax.idaho.gov/taxes/income-tax/individual-income/forms/
News and Press Releases (legislative changes, conformity updates):
https://tax.idaho.gov/pressrelease/
Administrative Guidance:
https://tax.idaho.gov/governance/agency-guidance/
Administrative Rules (IDAPA 35.01.01):
http://adminrules.idaho.gov/rules/current/35/350101.pdf
Conformity to Federal IRC:
https://tax.idaho.gov/governance/statutes/irc/
Idaho Legislature — Tax Statutes (Title 63, Chapter 30):
https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/
Email subscription for news:
https://tax.idaho.gov/about-us/stay-informed/
Note: This page will be reviewed and updated in January 2027 for Tax Year 2026. For real-time updates — especially regarding the 2025 conformity changes still being implemented — always consult the official Idaho State Tax Commission website.
Official Idaho Income Tax Resources
All information in this guide is compiled exclusively from official government sources.
Idaho State Tax Commission
- Main Website: https://tax.idaho.gov/
- Individual Income Tax: https://tax.idaho.gov/taxes/income-tax/individual-income/
- Tax Rate Schedule: https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/
- Filing Requirements: https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/
- Credits and Deductions: https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/
- Filing and Paying: https://tax.idaho.gov/taxes/income-tax/individual-income/filing-and-paying/
- Idaho Source Income: https://tax.idaho.gov/taxes/income-tax/individual-income/idaho-source-income/
- Residency Guidance: https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/domicile/
- Forms Library: https://tax.idaho.gov/taxes/income-tax/individual-income/forms/
- News / Press Releases: https://tax.idaho.gov/pressrelease/
- Online Payment (Quick Pay): https://idahotap.gentax.com/tap?Link=QuickPay
- Where’s My Refund: https://idahotap.gentax.com/tap?Link=Refund
Idaho Tax Code and Regulations
- Idaho Code Title 63, Chapter 30 (Income Tax): https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/
- Idaho Income Tax Rules (IDAPA 35.01.01): http://adminrules.idaho.gov/rules/current/35/350101.pdf
- Conformity to Federal IRC: https://tax.idaho.gov/governance/statutes/irc/
- Tax Commission Decisions: https://tax.idaho.gov/governance/decisions/
Contact Information
Phone (Boise area): (208) 334-7660
Phone (Toll Free): (800) 972-7660
Hours: Monday – Friday, 8:00 a.m. – 5:00 p.m. MST (7:00 a.m. – 4:00 p.m. PST)
(Call center opens at 9:30 a.m. MST on the 2nd Wednesday of each month)
Office Locations and Hours: https://tax.idaho.gov/contact-us/visit-us/
Mailing Addresses: https://tax.idaho.gov/contact-us/mailing-addresses/
Contact Form: https://tax.idaho.gov/contact-us/
Free Tax Assistance
VITA (Volunteer Income Tax Assistance):
Find locations: https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers
TCE (Tax Counseling for the Elderly):
Find locations: https://www.irs.gov/individuals/tax-counseling-for-the-elderly
AARP Tax-Aide:
Find locations: https://www.aarp.org/money/taxes/aarp_taxaide/
Tax Glossary
Idaho Taxable Income: Federal adjusted gross income, modified by Idaho additions and subtractions, minus the standard or itemized deduction. The 5.3% rate applies to Idaho taxable income above the zero-rate threshold.
Flat Rate: Idaho uses a single tax rate (5.3%) applied to all income above the exemption threshold, rather than multiple rates that increase with income.
Zero-Rate Threshold: The amount of Idaho taxable income that is not subject to tax ($4,811 for single filers; $9,622 for married filers in 2025).
Resident: A person who maintains a home in Idaho for the entire year and spends more than 270 days in Idaho, OR who is domiciled in Idaho.
Domicile: Your permanent legal home — the place you intend to return to indefinitely.
Part-Year Resident: A person who moved to or from Idaho during the tax year.
Non-Resident: A person who does not meet Idaho’s residency requirements but has Idaho-source income.
Idaho Source Income: Income from transactions or activities that take place in Idaho, or income from property located in Idaho.
Grocery Credit: Idaho’s refundable credit designed to offset sales tax paid on food purchases ($120 per person; $140 for persons age 65 or older).
Conformity: Idaho’s alignment with the federal Internal Revenue Code (IRC). For Tax Year 2025, Idaho conformed to the One Big Beautiful Bill Act via House Bill 559 (February 2026), adopting the enhanced federal standard deduction and other new deductions.
445-Day Absence Exception: An Idaho law that allows domiciled Idahoans who are physically absent from Idaho for at least 445 days in a 15-month period to be treated as nonresidents during that period.
Standard Deduction: A fixed dollar amount subtracted from income before calculating tax. Idaho follows the federal standard deduction (updated for 2025 by the OBBBA conformity).
Community Property: Idaho is a community property state, meaning income earned during marriage is generally owned equally by both spouses.
Update History
February 2026 — Initial Publication
- Published comprehensive Idaho income tax guide for Tax Year 2025
- All sections verified from official Idaho State Tax Commission sources
- Includes 2025 rate reduction to 5.3% (down from 5.695% in 2024)
- Includes 2025 conformity update (HB 559 / OBBBA) — note: Tax Commission still updating forms and systems as of February 22, 2026
Verification Schedule:
- Annual Update: January (new tax rates and thresholds)
- Mid-Year Review: June (legislative changes)
- Continuous Monitoring: Emergency tax legislation, disaster relief, conformity updates
- Source Link Check: Quarterly (all tax.idaho.gov URLs verified functional)
Last comprehensive update: February 22, 2026
Next scheduled review: January 2027 (for Tax Year 2026)