Who can apply
Idaho residence and the credit’s restrictions matter. The correct form depends on whether you must file, your age, dependents and other circumstances. Receiving SNAP during part of the year can affect the computation.
What help is available
For tax year 2025, the state describes a standard $155 per qualifying person, or a receipt-based claim up to $250 per person under the return instructions. This is a tax credit, not a monthly grocery allowance.
Documents to prepare
- Income and residence information for the return year.
- Dependent details and months of SNAP receipt, if applicable.
- Qualifying food-tax receipts if using the receipt-based calculation.
How to get started
Choose the proper form
Use the Tax Commission’s current Food Tax Credit page and worksheet. Depending on your circumstances, it identifies Form 24, 40 or 43.
Follow the year-specific instructions
Form 24 has narrower eligibility and cannot be used for the receipt-based claim. If required to file, claim the credit on the income-tax return.
Submit one claim
Do not claim the same credit on more than one form. Keep the form and submission record.
After applying
Read any Tax Commission request and retain the records used in the calculation. Ask for tax help if uncertain which form applies.
Website screenshots
These images show the pages captured in August 2026. Website screens and rules may have changed.
Common questions
Do I lose the credit because I earn too little to file?
Not necessarily. The state provides a claim route for eligible residents who are not required to file.
Is Form 24 available to every older resident?
No. The 2025 instructions have additional restrictions, including dependents and specified circumstances during the year.
Are older residents given a larger standard amount for 2025?
The state worksheet says residents aged 65 or older receive the same standard amount as younger residents for 2025.
Sources and review
Checked October 1, 2026 using Food Tax Credit overview and form selection, 2025 Form 24 instructions, Credit worksheet. USA Assistance background guide. Program staff determine eligibility and available assistance.
Historical screenshots: source reference.