Idaho State Tax Commission

Seniors and Retirees

This guide lists some resources that can be useful to Idaho senior citizens and retirees.

Income tax

  • Idaho residents must pay tax on their total income, including income earned in another state or country.
  • Part-year residents must pay tax on all income they receive while living in Idaho, plus any income they receive from Idaho sources while living outside of Idaho.
  • Nonresidents pay tax only on income from Idaho sources.

We have guides to help you learn more about Idaho Residency Status and Idaho Source Income.

Social Security benefits

These are exempt from Idaho income tax.

Retirement benefits

Exemptions exist for some federal, state and local pensions as well as certain Canadian OAS, QPP and CPP benefits. Find specific information relating to any retirement benefits you're receiving in the Instructions – Individual Income Tax. Use the instructions for the appropriate year.

Grocery credit

Find out if you qualify for the Grocery Credit, even if you don't have to file an Idaho income tax return. This credit provides relief for some of the sales tax you pay on groceries.

IDeal

Idaho's college savings program, can help you plan and save to pay for a family member's higher education while lowering the Idaho income tax you owe. Learn more about this college savings program.

Withholding

Make sure you're not surprised by a tax bill.

Our Income Tax Hub page lists all our income tax resources.

Estates and taxes

Idaho has no gift tax or inheritance tax, and its estate tax expired in 2004.

Tax identity theft

We have several resources to help you protect your identity.

Our Identity Theft page lists what to do about your taxes if you think you've been targeted.

Property tax

The Property Tax Hub page lists information about this topic, including:

Last updated August 29, 2019. Last full review of page: August 29, 2019.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.