The grocery tax credit offsets the sales tax you pay on groceries throughout the year. For most Idaho residents it averages $100 per person.
You must be an Idaho resident to be eligible, and you may be able to claim a grocery credit for your dependents, too. This page explains Idaho grocery credit requirements and restrictions.
Required to file a tax return?
If you’re required to file an Idaho income tax return, claim your Idaho grocery credit refund when you file your individual income tax return.
Stop here! Follow the 
Instructions for Form 40 or Form 43 and disregard the information below.
NOT required to file an Idaho income tax return?
You can get an Idaho grocery credit refund even if you’re not required to file an income tax return. If you’re an Idaho resident who didn’t make enough money in 2022 to file an income tax return, you’re still eligible to receive a grocery credit refund. You must use a form to claim this credit refund.
Which form to use?
Click the button below to use the worksheet to determine which form to use to claim your credit refund. You will use either Form 24, Form 40, or Form 43.
You can’t claim the grocery credit on more than one form.
If you need help filing
- Contact us by phone or email us at taxrep@tax.idaho.gov.
- Find a site near you where you can get free tax help.
Laws and rules
- Idaho Code section 63-3024A, Food Tax Credits and Refunds
- Income Tax Rule 771 Grocery Credit: Taxable Years Beginning After December 31, 2007