Idaho residents who do not make enough money to file an income tax return are eligible for a refund of some of the sales tax they paid on groceries. The refund amount is $100 for most Idaho residents, plus $100 for each qualifying dependent. Individuals who are 65 or older receive an additional $20. Residents must have lived in Idaho throughout 2020 to be eligible for the refund. Residents over 65 can claim the refund by filing Form 24 (Idaho Grocery Credit Refund). Residents under 65 use Form 40 (Idaho Individual Income Tax Return).
Residents who are required to file a tax return can claim a credit against their income tax bill for a portion of the sales tax they paid on groceries. The tax credit is the same amount as the refund, and can be claimed on Form 40.