Yes, Idaho has a state income tax. In general, if you're required to file a federal income tax return, you're also required to file an Idaho income tax return. However, if you're filing a federal return solely to pay self-employment tax and aren't otherwise required to file a federal return, Idaho doesn't require you to file a state income tax return.
Your Idaho filing requirement depends on your residency status, filing status, age, and gross income.
Idaho Resident Filing Requirements
As an Idaho resident, you must file an Idaho return if your gross income exceeds the amount shown below for your filing status and age.
| Filing Status | Gross Income Requirement |
|---|---|
| Married Filing Jointly, both spouses under age 65 | $31,500 |
| Married Filing Jointly, one spouse age 65 or older | $33,100 |
| Married Filing Jointly, both spouses age 65 or older | $34,700 |
| Head of Household, under age 65 | $23,625 |
| Head of Household, age 65 or older | $25,625 |
| Single, under age 65 | $15,750 |
| Single, age 65 or older | $17,750 |
| Qualifying Surviving Spouse with Dependent Child, under age 65 | $29,200 |
| Qualifying Surviving Spouse with Dependent Child, age 65 or older | $30,750 |
| Married Filing Separately, any age | $5 |
Part-Year Resident Filing Requirements
If you're a part-year resident, you're required to file an Idaho return if:
- Your gross income from all sources while an Idaho resident, plus
- Your gross income from Idaho sources while a nonresident
totals more than $2,500.
Nonresident Filing Requirements
If you're a nonresident, you're required to file an Idaho return if your gross income from Idaho sources is more than $2,500.
Examples of Idaho-source income may include:
- Wages earned while working in Idaho
- Idaho business income
- Rental income from Idaho property
- Certain gains from Idaho assets or businesses
Important Filing Status Rule
Your Idaho filing status must be the same as the filing status used on your federal income tax return.
Idaho Community Property Rules
Idaho is a community property state.
This means that during the portion of the year you were married, each resident spouse generally has a one-half interest in the earnings of the other spouse if:
- The other spouse is an Idaho resident, or
- The other spouse resides in another community property state.
If you were married for only part of the year, community property treatment applies only to income earned during the period of marriage.
Married Filing Separate Returns
When resident spouses file separate returns:
- Community income must generally be divided equally between spouses.
- Community withholding must generally be divided equally.
- Community deductions must generally be divided equally.
If you have a written agreement separating income and assets between spouses, include a copy with your Idaho return.