Idaho State Tax Commission

Same-sex Couples and Idaho Income Tax Filing

As a result of recent court decisions, Idaho filing requirements for the 2014 tax year will be the same for legally married same-sex couples as for any other married couples. This means, for 2014 income tax returns, legally married same-sex couples can choose to file as "married filing jointly" or "married filing separately," depending on their specific tax circumstances. The filing status used on an Idaho return must be the same as that used on the federal return.

Same-sex couples may also file amended Idaho income tax returns for years eligible under Idaho's statute of limitations* if:

  • They were legally married outside of Idaho during the year for which a return is filed, and
  • The federal return was filed with the same filing status they're using for Idaho.

*Idaho generally has a three-year statute of limitations for filing amended tax returns.

For more information, call the Tax Commission at (208) 334-7660 in the Boise area or (800) 972-7660 toll free, or contact a tax preparer.

Last updated Oct. 22, 2014

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.