The Idaho Food Tax Credit (formerly called the Grocery Credit) is generally presented when you first create your Idaho return. If you skipped the section or need to revisit it later, you can return to the credit interview and complete it manually.
Program Entry
- Select State from the left-side menu.
- Click the three dots (...) next to Idaho and select Edit.
- Select Credits.
- Select Grocery Credit.
The Idaho Food Tax Credit screens will guide you through the eligibility questions and credit calculation. The screens shown below are examples of the Food Tax Credit interview.
Who Can Claim the Idaho Food Tax Credit?
As an Idaho resident, you may claim the Food Tax Credit for yourself, your spouse, and qualifying dependents claimed on your Idaho return.
For 2026, the standard credit is $155 per qualifying individual.
You can't claim the credit if someone else, such as a parent, can claim you as a dependent.
Members of the Armed Forces
A member of the U.S. Armed Forces who is domiciled in Idaho may claim the Food Tax Credit. However, a military member who is a nonresident living in Idaho under the Servicemembers Civil Relief Act generally doesn't qualify for the credit.
When Don't I Qualify?
You don't qualify for the credit for any month or part of a month in which you:
- Were not an Idaho resident.
- Received benefits from the federal food stamp program.
- Were incarcerated.
- Lived illegally in the United States.
Entering Qualified Months
The interview asks how many months you, your spouse, and your dependents qualified for the credit.
Important: Do not enter a decimal point when entering the number of qualified months.
For example:
- Enter 12 for a full year.
- Enter 6 for six qualifying months.
- Do not enter 12.0 or 6.0.
Claiming Actual Sales Tax Paid
Instead of the standard credit, you may choose to claim the actual Idaho sales tax paid on qualifying food purchases, up to $250 per person.
If claiming actual sales tax paid electronically, you'll need to attach PDF copies of your receipts as instructed in the program.
Can I Donate My Food Tax Credit?
Yes. You may donate all of your Food Tax Credit to the Cooperative Welfare Fund.
Money donated to the fund is used for public assistance and welfare purposes within Idaho.
Once this election is made, it can't be changed on an amended return.
Age 65 or Older?
If you (or your spouse) are age 65 or older and qualify for the Food Tax Credit but aren't otherwise required to file an Idaho income tax return, you may still claim the credit. Idaho provides a separate filing method for eligible taxpayers seeking only the Food Tax Credit.