Listed below are the credits that are available to you on your Idaho return:
Food Tax Credit (Formerly known as the Grocery Credit)
You can claim the Food Tax Credit for $155 per exemption. Restrictions apply.
Credit for Charitable Contributions and Live Organ Donation Expenses
You may qualify for this credit if you donated an organ that was transplanted to another individual or if you have made contributions to any of the following:
• Qualified Idaho educational entity
• Center for independent living
• Youth or rehabilitation facility or its foundation, or
• Nonprofit substance abuse center licensed by the Idaho Department of Health and Welfare
Maintaining a Home for Aged or Disabled Family Member
You can claim a tax credit of $100 per family member up to a total of up to $300, if both of the statements below are true to your tax situation:
(1) You didn’t claim a deduction of $1,000 per
person on Form 39R, Part B, line 15.
(2) You maintained a household for an immediate
family member who either:
-Is age 65 or older (not including yourself or
your spouse).
-Has a developmental disability (including
yourself and your spouse)..
Credit for Taxes Paid to Another State
If Idaho and another state tax the same income, you may be eligible to claim a credit for taxes paid to the other state. Income that may be taxed by another state as well as Idaho is wages or income from a business or profession.
Claim of Right Credit
If you claim a deduction or credit for claim of right on your federal return, complete Idaho Worksheet CR to determine which option benefits you most on your Idaho return.
Child Tax Credit
To qualify for this credit the child must be your qualifying child AND be age 16 or younger as of December 31, 2025.