This section covers Idaho individual income tax rates, residency, and filing requirements.
Income tax rate
Income tax rates for 2022 range from 1% to 6% on Idaho taxable income. Individual income tax is graduated. This means that Idaho taxes higher earnings at a higher rate.
Who needs to file
Whether you need to file depends on your residency status and your gross income.
Residency status for filing
You must file individual income tax returns with Idaho if you’re any of the following:
- 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
| You’re a: | If you: | Tax Effect |
|---|---|---|
| Resident | Do either of these:
| Idaho taxes all your income, including income from sources outside Idaho. You might be entitled to a credit for taxes paid to another state if that state also taxes some or all the income that Idaho taxes. |
| Part-year resident | Do either of these:
| Idaho taxes:
|
| Nonresident |
| Idaho taxes only your income from Idaho sources. |
For more information about residency, also see:
Income requirement for filing
Idaho requires you to file if your gross income is above a certain amount. The amount varies depending on your residency status and possibly your filing status.
Gross income means all income from all sources before applying expenses or deductions. This income includes wages, interest, rents, dividends, gains from property sales, and gross business income.
If Idaho requires you to file an Idaho return, you must report Idaho Source Income. Also see the instructions for the Idaho return you need to file (more below).
Idaho residents
Idaho residents must file if their gross income for 2022 meets the requirements in the following table.
| Age as of the last day of 2022: | Gross income for 2022 is at least: |
|---|---|
| Single – under age 65 | $12,950 |
| Single – age 65 or older | $14,700 |
| Married (filing separately) – any age | $5 |
| Married (filing jointly) – both under age 65 | $25,900 |
| Married (filing jointly) – one age 65 or older | $27,300 |
| Married (filing jointly) – both age 65 or older | $28,700 |
| Head of household – under age 65 | $19,400 |
| Head of household – age 65 or older | $21,150 |
| Qualifying widow(er) – under age 65 | $25,900 |
| Qualifying widow(er) – age 65 or older | $27,300 |
Form 40 is the Idaho income tax return for Idaho residents. Instructions are in a separate file.
Part-year Idaho residents
Part-year Idaho residents must file if their total gross income is more than $2,500 combined from the following sources:
- All sources while an Idaho resident
- Idaho-source income while a nonresident
Form 43 is the Idaho income tax return for part-year Idaho residents. Instructions are in a separate file.
Nonresidents
Nonresidents of Idaho must file if their total gross income from Idaho sources is more than $2,500.
See Specific Circumstances of Residency and Idaho Source Income for detailed examples.
Form 43 is the Idaho income tax return for nonresidents with income from Idaho sources. Instructions are in a separate file.
Recordkeeping
Keep copies of your tax returns and all supporting documentation for at least seven years.
Laws and rules
Individual income tax
- Idaho Code Title 63, Chapter 30 – Income Tax
- Income Tax Rules
- Income Tax Rules Committee
- 2022 Income Tax Rules Examples
Residency status
- Idaho Code section 63-3030, Persons required to make returns of income
- Idaho Code section 63-3013, Resident
- Idaho Code section 63-3013A, Part-year resident
- Idaho Code section 63-3014, Nonresident
- Income Tax Rule 31, Aliens
- Income Tax Rule 40, Part-year resident
- Income Tax Rule 45, Nonresident
Idaho source income
- Idaho Code section 63-3026A, Computing Idaho Taxable Income of Part-year or Nonresident Individuals, Trusts, and Estates
- Idaho Code section 63-3013A, Part-Year Resident
- Income Tax Rules, 045, and 260 through 275