Idaho State Tax Commission

Idaho State Tax Commission

Estates and Taxes

Idaho has no gift tax, no inheritance tax, and its estate tax expired in 2004. For Idaho estate tax details, see the Estate tax rate for deaths before Jan. 1, 2005 section lower on this page.

Forms/publications

  • Form 66, Idaho Fiduciary Income Tax Return (for gross income greater than $600)
  • Form 33, Idaho Estate and Transfer Tax Return (for deaths before Jan. 1, 2005)

Income tax

Regardless of when a decedent died, a resident or nonresident estate must file Form 66, Idaho Fiduciary Income Tax Return for any tax year it had gross income [as defined in IRC Section 61(a)] of $600 or more.

Sales tax on inheritances

If you inherit an item, you don't have to pay sales tax to Idaho since you didn't buy it. However, if you inherit a car, you must give a copy of the will, court order, or inheritance affidavits to the clerk when you title and register the vehicle.

Estate tax rate for deaths before Jan. 1, 2005

The amount reported as credit for Idaho death taxes on federal form 706 is generally the Idaho estate tax. See Form 33 and its attached instructions for calculating this amount.

If not all of the decedent's estate is located in Idaho or if a nonresident decedent owns real property in Idaho, then the credit is allocated based on the percentage of "gross Idaho assets" to the "total gross estate."

Filing requirement

An estate isn't required to file an estate tax return if the death occurred on or after Jan. 1, 2005.

An estate must file Form 33, Idaho Estate and Transfer Tax Return if the death occurred before Jan. 1, 2005, and the gross estate amount exceeds the federal exemption amount. See below:

YearFederal exemption amount
2004$1,500,000
2003$1,000,000
2002$1,000,000
2001$675,000
2000$675,000

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Last updated Oct. 18, 2011