Idaho State Tax Commission

Idaho State Tax Commission

Idaho Grocery Credit

You can get an Idaho grocery credit refund even if you aren't required to file an income tax return.

If you're an Idaho resident who didn't make enough money in 2013 to file an income tax return, you're eligible to receive a grocery credit refund. The grocery tax credit offsets the sales tax on groceries.

Refund amount per person

The refund is $100 if you're not required to file an income tax return. You'll also receive $100 for your spouse and $100 for each of your dependents. If you're 65 or older, you'll get an additional $20. The way you apply for this refund depends on your age and is described below.

Eligibility

  • You must be an Idaho resident. This means you must have lived in Idaho for all 12 months of calendar year 2013.
  • Dependents born or adopted in 2013 and residents and dependents who were deceased in 2013 qualify for the full credit.
  • You won't qualify for any months you received food stamps, were in jail, or lived illegally in the United States.

Residents under age 65

You need to fill out part of a Form 40, Idaho Individual Income Tax Return.

Form 40 is a fill-in form, so you can enter your information online, but you won't be able to save your completed form electronically. You'll need to print it and mail it to us at the address listed on the form.

  1. Fill out the name, address, Social Security number, filing status, and exemptions areas on page 1 of the Form 40.
  2. On the federal adjusted gross income line (line 7) write "NRF" (to indicate that you're not required to file).
  3. On page 2, cross through the $10 on the permanent building fund line.
  4. Calculate your grocery credit:
    • You may receive $8.33 for each of your exemptions (line 6d) for each qualified month they lived in Idaho. (See "Eligibility," above.)
    • For example, if you and your spouse were each eligible for 12 months, plus you had a dependent child who was eligible for six months, your total grocery credit would be: $8.33 x 12 (yourself) + $8.33 x 12 (spouse) + $8.33 x 6 (child), for a total of $100 + $100 + $50, or $250.
  5. Write your calculated grocery credit on the “Grocery credit” line, on the “Overpaid” line, and on the “Refund” line.
  6. You must sign and date the Form 40 at the bottom of page 2.

Residents age 65 and older and their spouses

You need to fill out a Form 24, Idaho Grocery Credit Refund.

This is a fill-in form, so you can enter your information online, but you won't be able to save your completed form electronically. You'll need to print it and mail it to us at the address listed on the form.

If you need help filing

Laws and rules

  • Income Tax Law Chapter 63-3024A: Food Tax Credits and Refunds
  • Income Tax Rule 770 Grocery Credit: Taxable Years Beginning Before January 1, 2008 [PDF]
  • Income Tax Rule 771 Grocery Credit: Taxable Years Beginning After December 31, 2007 [PDF]
  • Any proposed or temporary rules can be seen through this page.

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Last updated Jan. 8, 2014