Idaho State Tax Commission

Tax Rebate: Frequently Asked Questions

https://tax.idaho.gov/rebateinfo

On May 10, 2021, Governor Little signed House Bill 380, which creates the 2021 Idaho tax rebate fund to provide a tax rebate to full-year residents of Idaho. Below are answers to frequently asked questions about the tax rebate.


  1. Who's eligible for the tax rebate?

    Any Idahoan who was a full-year resident in 2019 and 2020 and who also filed an Idaho individual income tax return or a grocery credit refund return for 2019 and 2020 is eligible for the rebate. Nonresidents and part-year residents aren't eligible.

    A full-year resident is either someone who keeps a home in Idaho for the entire year and spends more than 270 days of the year in Idaho, or someone domiciled in Idaho for the entire tax year. Domicile is the place you have your permanent home and where you intend to return whenever you're away; it's the place that's the center of your personal and business life. If you're stationed in Idaho on active military duty, you're considered a resident of the state where you're domiciled.

  2. What do I need to do to get my tax rebate?

    You need to file valid 2019 and 2020 individual income tax returns by December 31, 2021, to receive the rebate.

  3. What is the amount of the tax rebate?

    The amount is based on the most recent, approved 2019 tax return information on file at the time the rebate is issued. It's one of the following, whichever is greater:

    • $50 per taxpayer and each dependent
    • 9% of the tax amount reported on Form 40, line 20, or line 42 for eligible Idaho residents and service members using Form 43.
  4. When will the Tax Commission start issuing the tax rebate payments?

    The Tax Commission will start processing payments on August 2, 2021, to eligible taxpayers. We'll issue payments in the order of the date that we've received the 2020 tax returns, starting with taxpayers who are eligible to receive the rebate through direct deposit, and then moving to those who will receive a paper check. About 70,000 payments will be issued weekly. We'll continue to process payments throughout 2021 as taxpayers file their returns and become eligible for the rebate.

  5. How will I receive my rebate payment?

    Taxpayers who received their 2020 tax refund through a direct deposit to their bank account will receive their rebate payment the same way. All other taxpayers will receive paper checks sent to the most recent address we have on file. This includes taxpayers who've used a refund product (such as a Refund Anticipation Loan) when filing their return with tax software or a tax preparer.

  6. How can I check the status of my rebate payment?

    We're working on an online tool to provide the most up-to-date information about your tax rebate. Stay tuned for more details.

  7. What if my filing status changed between 2019 and 2020?

    We calculate the rebate using the information on your 2019 tax return. If your filing status changed when you filed your 2020 tax return, the amount of the rebate you receive might be affected in certain cases. For example:

    • You filed as Single in 2019 but filed as Married Filing Joint in 2020. Your rebate will be based on the 2019 return and will be issued only to you.
    • You filed as Married Filing Joint in 2019 but filed as Single, Head of Household, or Married Filing Separately in 2020. Your rebate will be based on the 2019 return, but you'll receive only half of the rebate amount. It will be split equally between you and the spouse you filed with in 2019 (following Idaho Code section 32-906).
  8. Can I still get the tax rebate if I wasn't required to file a tax return?

    If you aren't required to file a return, you might be eligible to file one for any overpaid withholding or to receive a grocery credit refund. You must be an Idaho resident to receive a grocery credit refund. Visit tax.idaho.gov and click on "Income Tax Hub" for more information.

  9. Why haven't I received my rebate? I filed my 2019 and 2020 tax returns.

    All income tax returns go through fraud detection reviews and accuracy checks. We might send you letters to verify your identity or to ask for more information. If you don't respond to these letters, we can't finish processing your returns. As a result, your rebate payment will be delayed.

  10. Will my tax rebate be applied to other taxes I owe before it's refunded to me?

    Yes. We'll reduce your rebate payment if you have other tax liabilities with the Tax Commission (e.g. you owe income tax, sales tax, withholding tax, etc.); or if you have any outstanding obligations to the following:

    • Idaho Department of Health and Welfare (usually for unpaid child support).
      Call (208) 334-2479 in the Boise area or toll free at (800) 356-9868.
    • Idaho Department of Labor (usually for unreimbursed unemployment overpayments).
      Call (208) 332-3576 in the Boise area or toll free at (800) 448-2977.
    • Idaho Supreme Court (for unpaid court-ordered fines, fees, or restitution).
      Call (208) 947-7445.
    • County Sheriff departments (for sheriff's garnishments).
      Call (208) 577-3750.
    • Internal Revenue Service (for unpaid federal tax debts).
      Call toll free at (800) 829-7650.
    • Bankruptcy trustees

    You might receive a letter from us if we reduce your rebate payment.

  11. Who can I contact for more information?

    If you have questions, please call us at (208) 334-7660 in the Boise area or toll free at (800) 972-7660.



Page last updated July 9, 2021. Last full review of page: July 9, 2021.

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.