Idaho State Tax Commission

2022 Tax Rebate: Frequently Asked Questions

tax.idaho.gov/rebateinfo

On February 4, 2022, Governor Little signed House Bill 436 that provides another tax rebate to full-year residents of Idaho. New for this year, taxpayers can donate their rebate back to the state.

Check out our 2022 Tax Rebate video, and find answers below to frequently asked questions about the tax rebate – including how to donate your rebate.

Click to see infographic.


  1. I received an email telling me I'm going to get the rebate. Is this legitimate?

    Yes. We're sending emails about the rebate on behalf of Governor Brad Little. The emails are going to people who e-filed their 2021 income tax returns because we have their email addresses.

  2. Who's eligible for the tax rebate?

    Any Idahoan who was a full-year resident in 2020 and 2021 and who also filed an Idaho individual income tax return or a Form 24 for those years 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.

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

    You need to file your 2020 and 2021 individual income tax returns by December 31, 2022, to receive the rebate.

  4. What is the amount of the tax rebate?

    The amount is based on the most recent, approved 2020 tax return information on file at the time the rebate is issued. It's one of following, whichever is greater:

    • $75 per taxpayer and each dependent
    • 12% of the tax amount reported on Form 40, line 20, or line 42 for eligible service members using Form 43.
  5. When will the Tax Commission start issuing the tax rebate payments?

    The Tax Commission will start processing payments in late March 2022 to eligible taxpayers. We'll issue payments in the order of the date we receive the 2021 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 25,000 payments will be issued weekly. We'll continue to process payments throughout 2022 as taxpayers file their returns and become eligible for the rebate.

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

    Track the status of your rebate using the Where's My Rebate tool at tax.idaho.gov/rebate.

    You can use this tool anytime. The information in the tool is the same information that our Taxpayer Services representatives can provide over the phone.

    To retrieve your rebate status, you'll need:

    • Your Social Security number or Individual Taxpayer Identification Number
    • Your Idaho driver's license number, state-issued ID number, or 2021 Idaho income tax return
  7. I filed my 2021 tax return and want my rebate to apply to the tax I owe. What do I need to do?

    You don't need to do anything. We'll apply your rebate to your 2021 tax after we've processed all payments received in April. Any remaining amount will be refunded to you. If you owe more than the amount of your rebate, you'll receive a statement in May showing the amount due.

  8. How will I receive my rebate payment?

    Taxpayers who provided valid bank information when filing their 2021 tax returns will receive the payment through a direct deposit to their bank account. All other taxpayers will receive paper checks that use 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.

  9. I want to donate my tax rebate. How can I do this?

    Donate your rebate using the Donate My Rebate tool at tax.idaho.gov/donate. You can donate to one of the following:

    • Public Schools
    • Transportation
    • Parks and Recreation

    When you donate, it's for the full amount of your rebate.

    Use the tool any time before we issue your rebate. If we've already issued your rebate, the tool won't let you donate.

    To donate your rebate, you'll need:

    • Your Social Security number or Individual Taxpayer Identification Number
    • Your Idaho driver's license number, state-issued ID number, or 2021 Idaho income tax return
  10. If I choose to donate my rebate, will it first be applied to other taxes I owe?

    Yes. We'll first apply your rebate to any other tax debts you might have with the Tax Commission or other specific government entities (see FAQ #15). Any remaining amount will be donated as requested.

  11. What if my filing status changed between 2020 and 2021?

    We calculate the rebate using the information on your 2020 tax return. If your filing status changed when you filed your 2021 tax return, the amount of the rebate you receive might be affected in certain cases. For example:

    • You filed as Single in 2020 but filed as Married Filing Joint in 2021. Your rebate will be based on the 2020 return and will be issued only to you.
    • You filed as Married Filing Joint in 2020 but filed as Single or Head of Household in 2021. Your rebate will be based on the 2020 return, but you'll receive only half of the rebate amount. It will be split equally between you and your ex-spouse (following Idaho Community Property law 32-906).
  12. My address has changed since I filed my 2021 tax return. How do I update it so I can get my rebate check?

    Send an email to RebateAddressUpdate@tax.idaho.gov to request an update to your address. Please provide your:

    • Full name
    • Last four digits of your Social Security number or Individual Taxpayer Identification Number
    • Previous address
    • New address

    We'll update your address within three to five business days. However, we won't be able to reply to your email due to the number of requests we expect. Please only use this email address to send us a mailing address change. If you have rebate questions, see the other FAQs on this page or email us at taxrep@tax.idaho.gov.

  13. 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 the grocery credit. You must be an Idaho resident to receive the grocery credit. Visit tax.idaho.gov and click on "Income Tax Hub" for more information.

  14. Why haven't I received my rebate? I filed my 2020 and 2021 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.

  15. 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 debts 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 (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.

  16. Is the tax rebate taxable?

    Rebates are handled exactly like regular refunds; they're not taxable to Idaho. However, they might be taxable on the federal level. Please see the instructions for your federal income tax return for reporting state and local income tax refunds.

  17. 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.


2021 Tax Rebate

Need information about the 2021 tax rebate? Read our 2021 tax rebate FAQs.



Page last updated March 10, 2022. Last full review of page: March 10, 2022.

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.