Claim your food tax credit, even if you don’t earn enough to file income taxes

Claim your food tax credit, even if you don't earn enough to file income taxes

BOISE, Idaho - April 1, 2026 - Idahoans who don't make enough money to file an income tax return can get a refund of some of the sales tax they paid on food. The 2025 food tax credit is $155 for most Idaho residents, plus $155 for each of their qualifying dependents. Residents can receive a refund up to $250 if they submit receipts for sales tax paid for food.

All full-year Idaho residents qualify for a food tax credit (formerly known as the grocery tax credit). Qualifying dependents include those born or adopted by the end of 2025, as well as resident dependents who died in 2025. The amount you qualify for is prorated to exclude any months you received federal food stamps, were in jail, or were in the United States illegally.

If Idaho doesn't require you to file a tax return, do one of the following to claim the food tax credit refund:

• If you're 65 or older, use the Idaho State Tax Commission's Form 24, Food Tax Credit Refund.
• If you're under 65, use Idaho Form 40, Individual Income Tax Return. Follow the instructions on page 7.

If Idaho requires you to file a tax return, you can claim the food tax credit on your individual income tax return. If you're a part-time resident, you can get a prorated credit for the number of months you were in Idaho to offset any tax you owe.

For tax year 2024, more than 101,000 residents who weren't required to file a tax return filed to receive a refund for some of the sales tax they paid on food.

For more information, visit the Tax Commission's website at tax.idaho.gov. Click on Get a Food Tax Credit Refund on the home page.