Military

Specific tax information applies to military service members and their families. This information applies to income tax, income tax withholding, sales and use taxes, and certain exemptions. The information varies according to resident status. 

Additionally, members of the U.S. Armed Forces serving in a combat zone can take an extension of time to file their Idaho income tax returns.

Forms and guides

  • pdf Form 43, Idaho Part-Year Resident & Nonresident Income Tax Return
  • pdf Form 39NR, Idaho Supplemental Schedule for Form 43, Nonresident and Part-Year Resident Returns Only
  • pdfIndividual Income Tax Instructions, for Forms 40, 43, 39R, 39NR, 44, and Tax Tables
  • pdf Form ID-MS1, Employee’s Idaho Military Spouse Withholding Exemption Certificate
  • pdf Form ST-102, Use Tax Exemption Certificate New Resident or Military
  • pdf Form ST-104NR, Sales Tax Exemption Certificate – Nonresident Vehicle/Vessel
  • IRS Publication 3, Armed Forces’ Tax Guide