Search Category: Individual
Individual Income Tax Filing and Paying
- An Idaho resident
- A part-year Idaho resident with income from Idaho sources or income earned while an Idaho resident
- A nonresident of Idaho with income from Idaho sources
Due date
File your return and pay any tax due on or before April 15, 2025, for the 2024 calendar year. Please contact us if you forgot to file a tax return.
Filing
You can choose to file electronically, saving time and postage. If you decide to e-file both your federal and state returns, you must use the same tax software to do so.
- These tax software packages enable you to prepare and electronically file your federal and Idaho individual income tax forms for free if you meet certain criteria.
- Here are other tax software packages that you can use: E-file Income Taxes.
- Taxpayer Access Point (TAP) doesn’t support electronic filing of income tax returns.
If you don’t qualify for free filing, or don’t want to use tax software:
Extension
A valid extension means you can avoid a penalty for filing late. There aren’t any extensions allowing you to pay late. You’ll owe interest on any payments made after the original due date. Need more time to file? See if you qualify. Read our guide on valid extensions for filing.
Paying
You can pay income tax you owe in one of these ways:
- Pay securely online from your bank account (free) or using a credit card (fee) through Quick Pay.
- Pay from your bank account (free) or using a credit card (fee) through TAP, if you have a TAP account. (You can’t file income tax returns in TAP.)
- Pay by check through the mail or in person. If you’re mailing a payment without its return, complete and attach this form: Form ID-VP – Income Tax Voucher Payment.
- Pay in person — including with cash — at one of our locations.
If you can’t pay what’s due
We always recommend paying the total amount by the due date if you can. Paying in full prevents your owing interest and possibly a penalty. If you can’t pay in full by the due date:
- File as soon as possible.
- See if you can request a payment plan.
- Pay what you can before the due date to reduce the interest you’ll owe. An easy way to make one-off payments from your bank account is through the ACH debit option in Quick Pay. (See other payment methods on the E-pay page.)
- Check and change your income tax withholding with your employer to reduce or eliminate what you’ll owe next year.
Refunds
For information about your refund, see the Tax Refund page.
Amended returns
Double-check your tax return for accuracy before you mail it or submit it through an online e-filing service. You can correct a return you’ve already filed by filing an amended return. Please note that amended returns are processed after all original returns have been processed. Expect delays.
To amend a return, follow these steps:
- Check which return you originally filed – Form 40 or Form 43. Download a blank copy.
- Check the AMENDED box at the top of the blank return.
- Complete the return as it should have been filled out.
- Attach an explanation of why you’re amending the return.
- If you need to, include copies of forms or schedules missing from the original filing.
- If you amended your federal return, attach a copy of Form 1040X.
- Mail your amended return, any supporting documentation, and any payment due to: Idaho State Tax Commission, PO Box 56, Boise ID 83756-0056.
Idaho Retirement Benefits Deduction
Idaho allows limited deductions for certain pensions. Even if you qualify, you generally can’t deduct the full amount or your benefits. Each year the state recalculates the maximum allowed.
For more information beyond this page, see the instructions for individual income tax, Part B – Subtractions. Look for the subsection for Retirement Benefits Deduction for Qualified Retirement Benefits. This subsection also includes definitions, such as what “disabled” means.
Federal pensions and the deduction
Some federal pensions might qualify for the deduction from Idaho income tax. You as the pensioner might qualify if all of these are true:
- You’re at least 65, or at least 62 and disabled.
- You’re filing jointly if you’re married.
- Your pension is one of these:
- From the U.S. military.
- Under the Foreign Service Retirement and Disability System (FSRDS).
- Under the Civil Service Retirement System (CSRS). See the instructions to determine if your pension is from CSRS (not the Federal Employees Retirement System, or FERS).
Surviving spouse benefits: You might qualify for the deduction if you receive your deceased spouse’s federal pension from one of the sources listed above. You can’t have remarried, and you must be at least 65, or at least 62 and disabled.
Idaho pensions and the deduction
Only a very few Idaho pensions qualify for the deduction from Idaho income tax. You as the pensioner might qualify if all of these are true:
- You’re at least 65, or at least 62 and disabled.
- You’re filing jointly if you’re married.
- Your pension is one of these:
- From the Firefighters Retirement Fund (FRF) that the Public Employee Retirement System of Idaho (PERSI) administers.
- Benefits for a retired police officer of an Idaho city for Idaho employment not included in the federal Social Security retirement system. PERSI administers the benefits.
- Benefits from a policemen’s retirement fund for retired police officers of an Idaho city. The fund must no longer admit new members as of January 1, 2012. An Idaho city or PERSI must administer the fund.
See the instructions or contact your plan administrator if you have questions about qualifying.
Surviving spouse benefits: You might qualify for the deduction if you receive your deceased spouse’s Idaho pension from one of the sources listed above. You can’t have remarried, and you must be at least 65, or at least 62 and disabled.
Recommended Formula for the Apportionment and Allocation Of Net Income of Financial Institutions
Popular Credits and Deductions
Idaho credits and deductions reduce your Idaho tax bill.
- Idaho credits reduce the actual amount of Idaho tax you owe.
- Idaho deductions reduce the amount of income you have to pay Idaho tax on.
See each credit or deduction to find out if you qualify and get more information.
Donations to Educational Charities
Idaho allows you to give monetary contributions to certain educational and cultural organizations while reducing the amount of Idaho income tax you owe. This is a tax credit you can take even if you don’t itemize.
Idaho has a different tax credit for donations to youth and rehabilitation organizations. See Donations to Youth and Rehabilitation Charities.
Contributions and taxes
The credit applies only to contributions to the Idaho organizations in the next section. Contributions are reduced by the value of anything you received in return such as food, entertainment, or merchandise.
You can claim the credit on your Idaho income tax return for the year when you made the contributions.
- For C and S corporations, the law limits the yearly credit to the smallest of:
- $5,000
- 10% of total income tax or franchise tax owed for the year
- 50% of the amount donated
- For all other businesses, individuals, and entities (such as estates and trusts), the law limits the yearly credit to the smallest of:
- $500 per taxpayer ($1,000 total for married individuals filing jointly)
- 50% of total income tax (for example, the amount on Form 40, line 21, for Idaho resident individuals)
- 50% of the amount donated
Talk to your tax advisor or contact us if you have questions about this credit.
Organizations you can contribute to
For the contributions to count toward this credit, you must make them to one or more of these Idaho educational or cultural organizations:
- The Council for the Deaf and Hard of Hearing.
- The Commission for the Blind and Visually Impaired.
- The State Independent Living Council.
- The Developmental Disabilities Council.
- Nonprofit public or private institutions of elementary, secondary, or higher education or their foundations. The educational institution must be accredited.
- A nonprofit corporation, fund, foundation, trust, or association benefitting only accredited institutions of higher education. This includes a university-related research park.
- Accredited medical residency programs or their nonprofit support organizations devoted to training residents.
- Foundations for Idaho public-broadcasting systems such as Idaho Public Television.
- The Idaho STEM Action Center.
- The Commission on Hispanic Affairs.
- The Idaho Commission for Libraries, public libraries or their foundations, and library districts or their foundations.
- The Idaho State Historical Society or its foundation.
- Nonprofit public or private museums or their foundations. The museum must collect, preserve, and display objects of aesthetic, educational, or scientific value. It must be open to the public on a regular basis.
- Dedicated accounts with the Idaho Community Foundation that exclusively support the organizations listed above.
Laws and rules
Idaho Code section 63-3029A
Idaho Income Tax Administrative Rule 705
Donations to Youth and Rehabilitation Charities
Idaho allows you to donate money or goods to certain organizations focused on youth and rehabilitation while reducing the amount of Idaho income tax you owe. This is a tax credit you can take even if you don’t itemize.
Idaho has a different tax credit for donations to educational and cultural organizations. See Donations to Educational Charities.
Contributions and taxes
The credit applies only to contributions to the Idaho organizations in the next section. Contributions are reduced by the value of anything you received in return such as food, entertainment, or merchandise.
You can claim the credit on your Idaho income tax return for the year when you made the contributions.
- For C and S corporations, the law limits the yearly credit to the smallest of:
- $500
- 10% of total income tax or franchise tax owed for the year
- 50% of the amount donated
- For all other businesses, individuals, and entities (such as estates and trusts), the law limits the yearly credit to the smallest of:
- $100 per taxpayer ($200 total for married individuals filing jointly)
- 20% of total income tax (for example, the amount on Form 40, line 21, for Idaho resident individuals)
- 50% of the amount donated
Talk to your tax advisor or contact us if you have questions about this credit.
Organizations you can contribute to
For the contributions to count toward this credit, you must make them to one or more of these Idaho organizations:
- Anchor House, Coeur d’Alene
- The Arc, Inc., Boise
- The Children’s Home Society of Idaho, Inc., Boise
- Children’s Village, Inc., Coeur d’Alene
- Dawn Enterprises, Inc., Blackfoot
- Development Workshop, Inc., Idaho Falls
- Disability Action Center Northwest, Moscow and Coeur d’Alene
- Gem Youth Services, Inc., Emmett
- Hope House, Inc., Nampa
- Idaho Drug Free Youth, Inc., Coeur d’Alene
- Idaho Elks Rehabilitation Hospital, Inc., Boise
- Idaho Youth Ranch
- Kinderhaven, Sandpoint
- Learning Lab, Inc., Boise
- Living Independence Network Corporation, Boise and Twin Falls
- Living Independently for Everyone, Inc., Blackfoot, Idaho Falls, and Pocatello
- Magic Valley Rehabilitation Services, Inc., Twin Falls
- New Day Products, Inc., Pocatello
- Northwest (North Idaho) Children’s Home, Inc.
- Opportunities Unlimited, Inc., Lewiston
- Panhandle Special Needs, Inc., Sandpoint
- Project P.A.T.C.H., Planned Assistance for Troubled Children
- Shepherd’s Home, Inc., McCall
- Transitional Employment Services for the Handicapped, Coeur d’Alene
- Walker Center, Gooding
- Winchester Occupational Workshop, Winchester
- Witco Inc., Caldwell
- Women’s and Children’s Alliance
Laws and rules
Idaho Code section 63-3029C
Idaho Income Tax Administrative Rule 730
Net Operating Loss Application and Instructions 2024
First-time Homebuyers Program and Deduction
As an Idahoan, you can save to buy a first home while reducing the Idaho income tax you owe. You’ll save through an Idaho First-time Home Buyer Savings Account (FTHB account). You can take the deduction even if you don’t itemize.
This first home must be a single-family residence that you’ll own and occupy as your primary residence. This home can be a house, townhome, condominium, or manufactured home, among others. It can also be a new home under construction.
Who qualifies
If you file taxes as an individual, you qualify if all of these are true:
- You reside in Idaho.
- You’ve filed an Idaho income tax return for the most recent tax year.
You’re a first-time homebuyer. (You’ve never bought or owned, either individually or jointly, a single-family or multifamily residence anywhere.)
If you file taxes as married filing jointly, you and your spouse qualify if all of these are true:
- You both live in Idaho.
- One or both of you have filed an Idaho income tax return for the most recent tax year.
- One or both of you are a first-time homebuyer. (You’ve never bought or owned, either individually or jointly, a single-family or multifamily residence anywhere.)
If you file taxes as married filing separately, you can have an FTHB account if:
- You meet all the requirements as an individual (above).
- You open the account separately from your spouse.
FTHB accounts
You must establish the FTHB account with a financial institution that’s authorized to do business in Idaho and to act as a fiduciary. This financial institution can be a bank, savings and loan association, credit union, or trust company.
Each calendar year:
- A single person or married person filing separately can contribute up to $15,000.
- A married couple filing jointly can contribute up to $30,000.
Deposits can’t exceed $100,000 for the lifetime of the account. This amount includes both contributions and interest.
You can’t make any withdrawals in the first 30 days after opening the account. You also can’t transfer the account to anyone else.
Contributions and taxes
You can deduct contributions and interest for an Idaho FTHB account on your Idaho income tax return for the year when you made the contributions and earned the interest.
You can deduct the full amount of contributions and interest up to a maximum of:
- $15,000 for a single person or married person filing separately
- $30,000 for a married couple filing jointly
On your Idaho income tax return, you’ll need to provide basic information about this account. Your financial institution will send you a form with this information each January.
Withdrawals and taxes
You don’t have to pay taxes on account withdrawals – including interest – if you use the money to pay for eligible home costs connected to buying a qualifying home. Eligible home costs are:
- The down payment for the home
- A cost, fee, tax, or payment that you must pay to buy the home
- Any Veterans Administration funding fee that you as a designated beneficiary owe in connection with a VA home-loan guaranty program
You must pay taxes on withdrawals you make for anything except eligible home costs.
These things aren’t withdrawals and aren’t taxable:
- Funds you directly transfer from one FTHB account to another one in your name at a different financial institution
- An accidental deposit you withdraw within 15 days
- An accidental withdrawal you redeposit within 15 days
- Fees the financial institution charges to maintain the account
Keeping records
You must keep accurate records of all contributions and withdrawals.
Financial institutions must report account withdrawals to us using Form ID-FTHB, Beneficiary and Withdrawal Schedule First-time Home Buyer Savings Account.
Laws and rules
Idaho Code section 63-3022V.