If you are a resident of Idaho, you may claim a credit for each personal exemption for which a deduction is permitted and claimed on your Idaho income tax return, provided the indivdual claimed as an exemption is a resident of Idaho. If your parents or someone else can claim you as a dependent on their return, you can not claim this credit on your return.
The grocery credit has increased to $60 per exemption if your taxable income is more than $1,000, and $80 per exemption if your taxable income is $1,000 or less.
You may claim an additional $20 if you are age 65 or older on 12/31/2011 and are a resident of Idaho. Also, if your spouse is age 65 or older and is a resident of Idaho, you may claim an additional $20.
An individual does not qualify for the credit for any month or part of a month for which he/she:
- was not a resident of Idaho;
- received assistance from the federal food stamp program;
- was incarcerated; or
- lived illegally in the United States.
Note: A member of the United States Armed Forces who is domiciled in Idaho is allowed the credit. If you live in Idaho but are a nonresident under the Servicemembers Civil Relief Act, you are not allowed the grocery credit.
A spouse or dependent of a nonresident military person stationed in Idaho may be an Idaho resident or part-year resident. The domicile of a dependent child is presumed to be that of the nonmilitary spouse.
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