Idaho State Tax Return

Idaho Individual Income Tax Provisions

When it comes to taxing state residents, Idaho uses a joint system which is similar to the federal government's in that it combines the incomes of both spouses (in a married couple) and taxes it as a single amount. This system shows the benefit of taxing families as a single unit.

Additionally, Idaho uses the federal AGI of taxpayer's as a baseline for their state level taxes. However, there are some differences present between what income is taxed by the state and what is exempt in relation to the federal guidelines.

Exemptions

Certain income sources are exempt from state taxation including:

• Interest from U.S. Government bonds
• Social Security benefits
• Public pensions for certain police and firemen subject to a $30,396 exclusion ($45,594 married), reduced by Social Security amount for those over 65 or 62 if disabled.
• CSRS payments (does not include FERS payments) excluded up to $30,396 exclusion ($45,594 married), reduced by Social Security amount for those over 65 or 62 if disabled.
• CZE and active duty pay for Idaho residents in the military is exempt

IDeductions

Idaho follows the same standard deduction schedule as the federal government, as well as keeping itemized deductions the same. There are a few deduction differences at the state level as follows:

• Lottery winnings less than $600 can be deducted
• State and local income/sales taxes aren't deductible
• Energy efficient upgrades can be deducted
• Contributions to an Idaho state college savings plan are eligible for deduction
• Educator expenses are non-deductible.

2023 Idaho Tax Rates

• Single
• Married Filing Jointly
• Married Filing Separately
• Head of Household

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with eTax.com, we make it quick and easy to complete your Idaho state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

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Idaho	Services Available
Preparation	Preparation of a state tax return for Idaho is available for $29.95.
E-File	E-File is not available for Idaho.
Direct Deposit	Direct Deposit is not available for Idaho.
Non-Resident Preparation	Non-resident ID state return's are available upon request.
Non-Resident E-File	E-Filing non-resident ID state returns is not available.
Filing Deadline	4/18/2023

ID Counties	ID Cities
Ada	Boise, Eagle, Garden City, Kuna, Meridian, Star
Adams	Council, Fruitvale, Indian Valley, Mesa, New Meadows
Bannock	Arimo, Downey, Inkom, Lava Hot Springs, McCammon, Pocatello, Swanlake
Bear Lake	Bern, Bloomington, Dingle, Fish Haven, Geneva, Georgetown, Montpelier, Paris, Saint Charles
Benewah	Desmet, Fernwood, Plummer, Saint Maries, Santa, Tensed
Bingham	Aberdeen, Atomic City, Basalt, Blackfoot, Firth, Fort Hall, Moreland, Pingree, Shelley, Springfield
Blaine	Bellevue, Carey, Hailey, Ketchum, Picabo, Sun Valley
Boise	Banks, Garden Valley, Horseshoe Bend, Idaho City, Lowman, Placerville
Bonner	Blanchard, Careywood, Clark Fork, Cocolalla, Colburn, Coolin, Dover, Hope, Kootenai, Laclede, Nordman, Oldtown, Ponderay, Priest River, Sagle, Samuels, Sandpoint
Bonneville	Idaho Falls, Iona, Irwin, Swan Valley, Ucon
Boundary	Bonners Ferry, Eastport, Moyie Springs, Naples, Porthill
Butte	Arco, Howe, Moore
Camas	Corral, Fairfield, Hill City
Canyon	Caldwell, Greenleaf, Huston, Melba, Middleton, Nampa, Notus, Parma, Wilder
Caribou	Bancroft, Conda, Grace, Soda Springs, Wayan
Cassia	Albion, Almo, Burley, Declo, Malta, Oakley
Clark	Dubois, Spencer
Clearwater	Ahsahka, Elk River, Lenore, Orofino, Pierce, Weippe
Custer	Challis, Clayton, Ellis, Mackay, Stanley
Elmore	Atlanta, Glenns Ferry, Hammett, King Hill, Mountain Home, Mountain Home AFB
Franklin	Clifton, Dayton, Franklin, Preston, Thatcher, Weston
Fremont	Ashton, Chester, Island Park, Macks Inn, Newdale, Parker, Saint Anthony, Squirrel, Teton
Gem	Emmett, Letha, Ola, Sweet
Gooding	Bliss, Gooding, Hagerman, Wendell
Idaho	Cottonwood, Elk City, Fenn, Ferdinand, Grangeville, Greencreek, Kooskia, Lucile, Pollock, Riggins, Stites, Warren, White Bird
Jefferson	Hamer, Lewisville, Menan, Monteview, Rigby, Ririe, Roberts, Terreton
Jerome	Eden, Hazelton, Jerome
Kootenai	Athol, Bayview, Cataldo, Coeur d'Alene, Harrison, Hayden, Medimont, Post Falls, Rathdrum, Spirit Lake, Worley
Latah	Bovill, Deary, Genesee, Harvard, Juliaetta, Kendrick, Moscow, Potlatch, Princeton, Troy, Viola
Lemhi	Carmen, Cobalt, Gibbonsville, Leadore, Lemhi, May, North Fork, Salmon, Shoup, Tendoy
Lewis	Craigmont, Kamiah, Nezperce, Reubens, Winchester
Lincoln	Dietrich, Richfield, Shoshone
Madison	Rexburg, Sugar City
Minidoka	Heyburn, Minidoka, Paul, Rupert
Nez Perce	Culdesac, Lapwai, Lewiston, Peck, Spalding
Oneida	Holbrook, Malad City
Owyhee	Bruneau, Grand View, Homedale, Marsing, Murphy
Payette	Fruitland, New Plymouth, Payette
Power	American Falls, Arbon, Rockland
Shoshone	Avery, Calder, Clarkia, Kellogg, Kingston, Mullan, Murray, Osburn, Pinehurst, Silverton, Smelterville, Wallace
Teton	Driggs, Felt, Tetonia, Victor
Twin Falls	Buhl, Castleford, Filer, Hansen, Kimberly, Murtaugh, Rogerson, Twin Falls
Valley	Cascade, Donnelly, Lake Fork, McCall, Yellow Pine
Washington	Cambridge, Midvale, Weiser