According to Idaho Instructions for Form 40, “If you're required to file a federal income tax return, you must file an Idaho return. However, if you're filing a federal income tax return only to pay self-employment tax and aren't otherwise required to file a federal income tax return, you aren't required to file an Idaho income tax return.”
Idaho filing requirements is based off of your age, filing status and gross income.
Married Filing Jointly
- Both spouses under age 65, $25,100
- One spouse age 65 or older, $26,450
- Both spouses age 65 or older, $27,800
Head of Household
- Under age 65, $18,800
- Age 65 or older, $20,500
- Under age 65, $12,550
- Age 65 or older, $14,250
Qualifying Widow(er) with Dependent Child
- Under age 65, $25,100
- Age 65 or older, $26,450
Married Filing Separately
- Any Age, $5
Note: Your Idaho filing status must be the same as the filing status used on your federal return.
Part-year Resident and Nonresident
If you're a part-year resident, you're required to file an Idaho income tax return if your gross income from all sources while a resident and your gross income from Idaho sources while a nonresident total more than $2,500.
If you're a nonresident, you're required to file an Idaho income tax return if your gross income from Idaho sources was more than $2,500.
Community Property State
Since Idaho is a community property state, each resident spouse has a one-half interest in the earnings of the other spouse during the portion of the year they were married if the other spouse is an Idaho resident or resided in a community property state.
If married for only a part of the year, the community income includes ONLY the income earned during the time the couple was married.
When filing separate returns, the community income, withholding, and deductions of both resident spouses must be divided equally between spouses. If you have a written agreement between spouses regarding the separation of assets and income, include it with your tax return.