Idaho State Tax Commission

Idaho State Tax Commission

Idaho Grocery Credit

The grocery tax credit offsets the sales tax you pay on groceries throughout the year. For most Idaho residents it averages $100 per person.

You must be an Idaho resident to be eligible, and you may be able to claim a grocery credit for your dependents, too. This page explains Idaho grocery credit requirements and restrictions.

Required to file a tax return?

If you're required to file an Idaho income tax return, claim your Idaho grocery credit refund when you file your individual income tax return.

Follow the instructions for Form 40 or Form 43 and disregard the information below.

NOT required to file an Idaho income tax return?

You can get an Idaho grocery credit refund even if you're not required to file an income tax return. If you're an Idaho resident who didn't make enough money in 2014 to file an income tax return, you're still eligible to receive a grocery credit refund. You must use a form to claim this credit refund.

Which form to use?

Use this worksheet to determine which form to use to claim your credit refund. (Form 24, Form 40, or Form 43)

You can't claim the grocery credit on more than one form. Questions below apply to the Jan. 1 - Dec. 31, 2014 time period only.

Worksheet

Check any statement that is true.

Filing status

Age

Active duty military?

Enter the correct number.

Dependents?

Residency?

Receive food stamps?

Incarcerated?

In the U.S. illegally?

* More information

  • Residency in this case means the time you were "domiciled" in Idaho, where Idaho is your permanent home and the place to which you intend to return when you are away. You can only have one domicile at a time.
  • Months (for determining residency): More than 15 days of a month is treated as a full month.
  • Months (of incarceration, receiving food stamps, or in U.S. illegally): Any portion of a month is treated as a full month.
  • Dependents are the people you're entitled to claim on your income tax return if you were required to file. A dependent can be claimed by only one person. If a parent or someone else can claim you as a dependent, that person will receive your grocery credit when he or she files (if that person otherwise qualifies).
  • Military:
    • Any member of the United States Armed Forces who is domiciled in Idaho and otherwise qualifies is allowed the credit.
    • If you live in Idaho but are a nonresident under the Servicemember Civil Relief Act, you're not allowed the grocery credit.
    • The domicile of a dependent child is assumed to be that of the nonmilitary spouse.

 

If you need help filing

Laws and rules

Return to top of page

Dec. 30, 2014