The grocery tax credit offsets the sales tax you pay on groceries throughout the year. For most Idaho residents it averages $120 per person.
You must be an Idaho resident to be eligible, and you might 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 in your tax software or the 
Instructions for Form 40 or Form 43. 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 2023 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?
If you need help filing
- Contact us by phone or email us at Submit a question. Please note that due to the volume of emails we’re receiving, you should receive a response within 5 to 7 business days.
- 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