Idaho Grocery Credit

The grocery tax credit offsets the sales tax you pay on groceries throughout the year. For most Idaho residents it averages $120 per person.

You must be an Idaho resident to be eligible, and you may be able to claim a grocery credit for your dependents, too. This page explains Idaho grocery credit requirements and restrictions.

Worksheet

Questions below apply to the Jan. 1 - Dec. 31, 2023 time period only.

Check any statement that is true

I am required to file for tax year 2023. Read more

Stop here. You indicated that you're required to file a tax return. Therefore, you should file Form 40 (if a full-year Idaho resident) or Form 43 (nonresidents, part-year residents, and military) for tax year 2023 to claim your grocery credit.

See more information on our Individual Income Tax page.

Someone else can claim me as a dependent¹.

Stop here. You indicated that you can be claimed by someone else as a dependent. If so, that person is entitled to that grocery credit. You can't receive an Idaho grocery credit for 2023.

Filing status*

My filing status is married filing separately.

My filing status is married filing joint.

I am not married.

Age

I am age 65 or older.

My spouse is age 65.

Active duty military

I was active duty military².

My spouse was active duty military².

Enter the correct number

Dependents

Number of dependents¹.

Residency

Months⁴ I was an Idaho resident³.

Months⁴ my spouse was an Idaho resident³.

Receive food stamps

Months⁵ I received food stamps.

Months⁵ my spouse received food stamps.

Incarcerated

Number of months⁵ I was incarcerated.

Number of months⁵ my spouse was incarcerated.

In the U.S. illegally

Number of months⁵ I was in the U.S. illegally.

Number of months⁵ my spouse was in the U.S. illegally.

Your Results

Claim your Idaho grocery credit using Form 40

As a full-year Idaho resident who isn't required to file, your grocery credit amount is $120.
Your spouse is a full-year Idaho resident who isn't required to file, so add $120 to your grocery credit.
You indicated you have qualifying dependents. Add $10 for every month each one was an Idaho resident (or $120 for any dependent who was an Idaho resident for the entire 12 months).
Since you are age 65 or older, add $20 to your grocery credit amount.
You indicated you received food stamps for months in 2023. You should subtract $11.67$10 for each month (or portion of a month) you received food stamps. Since you indicated you have dependents, you should subtract $10 for every month (or portion of a month) each one received food stamps.
You indicated you were incarcerated for months in 2023. You should subtract $11.67$10 for each month (or portion of a month) you were incarcerated.
You indicated you were in the U.S. illegally for months in 2023. You should subtract $11.67$10 for each month (or portion of a month) you were in the U.S. illegally. Since you indicated you have dependents, you should subtract $10 for every month (or portion of a month) each one received food stamps.
Since your spouse is age 65 or older, add $20 to your grocery credit amount.
You indicated your spouse received food stamps for months in 2023. You should subtract $11.67$10 for each month (or portion of a month) your spouse received food stamps.
You indicated your spouse was incarcerated for months in 2023. You should subtract $11.67$10 for each month (or portion of a month) your spouse was incarcerated.
You indicated your spouse was in the U.S. illegally for months in 2023. You should subtract $11.67$10 for each month (or portion of a month) your spouse was in the U.S. illegally.

You can download the current form and instructions here:

BACK

Your Results

Claim your Idaho grocery credit using Form 43

However, most people who are part-year residents or nonresidents of Idaho – and who aren't required to file an Idaho tax return – aren't eligible for the grocery credit.

Nonresidents can't receive the Idaho grocery credit.
Part-year residents who aren't required to file can receive $10 per month (or $11.67 per month if age 65 or older) but can only use the grocery credit to offset their computed Total (Idaho income) Tax.

You indicated you have qualifying dependents. Add $10 for every month each one was an Idaho resident (or $120 for any dependent who was an Idaho resident for the entire 12 months).
Any member of the United States Armed Forces who is domiciled in Idaho is allowed the credit.
You indicated you received food stamps for months in 2023. You should subtract $11.67$10 for each month (or portion of a month) you received food stamps. Since you indicated you have dependents, you should subtract $10 for every month (or portion of a month) each one received food stamps.
You indicated you were incarcerated for months in 2023. You should subtract $11.67$10 for each month (or portion of a month) you were incarcerated.
You indicated you were in the U.S. illegally for months in 2023. You should subtract $11.67$10 for each month (or portion of a month) you were in the U.S. illegally. Since you indicated you have dependents, you should subtract $10 for every month (or portion of a month) each one received food stamps.
Since your spouse is age 65 or older, add $20 to your grocery credit amount.
You indicated your spouse received food stamps for months in 2023. You should subtract $11.67$10 for each month (or portion of a month) your spouse received food stamps.
You indicated your spouse was incarcerated for months in 2023. You should subtract $11.67$10 for each month (or portion of a month) your spouse was incarcerated.
You indicated your spouse was in the U.S. illegally for months in 2023. You should subtract $11.67$10 for each month (or portion of a month) your spouse was in the U.S. illegally.

BACK

Your Results

Claim your Idaho grocery credit using Form 24

If you filed a Form 24 Idaho Grocery Credit Refund last year, a pre-identified form and instructions will be mailed to you around January 1. Fill out the form completely, sign it, and mail it back postmarked by April 15.

If you didn't receive a Form 24, you can download the current form here:

Form 24 - Grocery Credit Refund and Instructions

Fill in the form completely, sign it (if married, both spouses must sign), and mail it back postmarked by April 15.

BACK

Oops!

Results could not be calculated based on your input

If you reached this page in error please return to the worksheet and resubmit

BACK

You can download the current forms and instructions here:

MORE information

¹	Dependents are the people you're entitled to claim on your income tax return if you were required to file. A dependent can be claimed by only one person. If a parent or someone else can claim you as a dependent, that person will receive your grocery credit when he or she files (if that person otherwise qualifies).
²	Military: Any member of the United States Armed Forces who is domiciled in Idaho and otherwise qualifies is allowed the credit. If you live in Idaho but are a nonresident under the Service member Civil Relief Act, you're not allowed the grocery credit. The domicile of a dependent child is assumed to be that of the nonmilitary spouse.
³	Residency in this case means the time you were "domiciled" in Idaho, where Idaho is your permanent home and the place to which you intend to return when you are away. You can only have one domicile at a time.
⁴	Months (for determining residency): More than 15 days of a month is treated as a full month.
⁵	Months (of incarceration, receiving food stamps, or in U.S. illegally): Any portion of a month is treated as a full month.