Idaho

State Taxes
Education Benefits
Employment Benefits
Unemployment Compensation

Department of Motor Vehicles
Health and Insurance Benefits
Parks and Recreation

Miscellaneous Benefits
Idaho Military Resource Locator
U.S. Department of Veterans Affairs (VA) Facilities
Resources

Summary of Idaho Military and Veterans Benefits: Idaho offers special benefits for its military Service members and Veterans including Compensation for State Active Duty, Idaho National Guard Tuition Scholarship Program, State Park Passes, Vehicle License Plates, as well as Hunting and Fishing License privileges. Eligibility for some benefits may depend on residency, military component, and Veteran disability status.


Idaho Military and Veterans State Benefits Highlights and Eligibility


What are my Idaho Military and Veterans State Tax Benefits?

Idaho Resident Service Member Military Income Not Taxed when Stationed Outside Idaho: When stationed outside the State of Idaho, active duty military are exempt from Idaho state income tax. The full-time duty must be continuous and uninterrupted for 120 consecutive days or more.

Learn more about Idaho Resident Service Member Military Income not Taxed when Stationed Outside Idaho

Idaho Retired Military Pay Income Taxes: Retirement benefits paid by the United States to a retired member of the U.S. Military or the un-remarried Surviving Spouse of such member if the recipient is age 65 or older or disabled and age 62 or older are deductible. The amount deducted must be reduced by retirement benefits paid under the Federal Social Security Act and the Federal Railroad Retirement Act. See the Idaho State Tax Commission, Individual Income Tax Instructions for the maximum amount that can be deducted for a particular year.

Learn more about Idaho Retired Military Pay Income Taxes

Idaho State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay: Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the Armed Forces should not be included in taxable income if any of the following conditions apply:

  • You were entitled to receive a disability payment before September 25, 1975;

  • You were a member of the military (active or reserves) or were under a binding written commitment to become a member on September 24, 1975;

  • You receive disability payments for a combat-related injury. This is a personal injury or sickness that:

    • Resulted directly from armed conflict,

    • Took place while you were engaged in extra-hazardous service,

    • Took place under conditions simulating, including training exercises such as maneuvers, or

    • Was caused by an instrumentality of war.

  • You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it (the exclusion under this condition equals the amount you would be entitled to from the VA).

Learn more about Idaho State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay

Idaho State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation: Dependency and Indemnity Compensation (DIC) is a tax-free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-related injury or disease.

Learn more about Idaho State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation

Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) Idaho State Tax Benefits: Retirement benefits paid by the United States to an un-remarried Surviving Spouse of a Service member if the recipient is age 65 or older or disabled and age 62 or older are deductible.
Idaho State Tax Commission, Senior and Retiree Fact Sheet

Generally subject to state taxes for those states with income tax. Check with state department of revenue office.

Learn more about Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) Idaho State Tax Benefits

Idaho Military Spouses Residency Relief Act : The earned income of qualifying Spouses of Idaho Service members is no longer subject to Idaho income tax due to the federal Military Spouses Residency Relief Act (SR 475, HR 1182) passed in November of 2009.
Who is eligible for the Idaho Military Spouses Residency Relief Act?

  • You are married to a Service member who is serving in Idaho and has registered in the military with another state as a home of record; and

  • You have moved to Idaho with the Service member and you have the same domicile (permanent residence) as the Service member's home of record.

How to claim the exemption from Idaho income taxes:

Learn more about the Idaho Military Spouses Residency Relief Act

Idaho Property Tax Reduction (Circuit Breaker) Program: The Property Tax Reduction (Circuit Breaker) Program reduces property taxes for qualified applicants. The amount of the reduction is based on income from the previous calendar year.

If you qualify, the property taxes on your home and up to one acre of land may be reduced by as much as $1,320.
Who is eligible for the Idaho Property Tax Reduction (Circuit Breaker) Program? You may qualify for a property tax reduction in 2018 if you meet the following requirements:

  • Owned and lived in a home or mobile home in Idaho that was your primary residence before April 15, 2019 (You may qualify if you lived in a care facility or nursing home. Contact your county assessor for information.), and

  • Had income of $30,050 or less for 2018, and

  • Met one or more of the following status requirements as of January 1, 2019:

    • Age 65 or older

    • Surviving Spouse

    • Blind

    • Fatherless or motherless Child under 18 years of age

    • Former prisoner of war/hostage

    • Veteran with at least 10% service connected disability or receiving VA pension for a nonservice-connected disability.

    • Disabled as recognized by the Social Security Administration, Railroad Retirement Board, or Federal Civil Service. If you’re not covered by the listed agencies, then disabled as recognized by a public employee retirement system.

Applications are available from your county assessor. You must apply each year between January 1 and April 15, 2019.
Idaho Tax Commission, 2019 Property Tax Reduction (Circuit Breaker) Brochure
Idaho County Assessor Directory

Learn more about the Idaho Property Tax Reduction (Circuit Breaker) Program

Idaho Property Tax Deferral Program: The Property Tax Deferral Program offers individuals a way to defer property taxes on their home and up to one acre of land. The taxes and interest must eventually be repaid to the state of Idaho.
Who is eligible for the Idaho Property Tax Deferral Program ? You qualify for property tax deferral if you meet the following requirements:

  • Owned and lived in a home or mobile home in Idaho that was your primary residence before April 15, 2019, and it:

    • Isn't subject to a trust, life estate, or other interest

    • Doesn't have a reverse mortgage or home equity line of credit

  • Met one or more of the following status requirements as of January 1, 2019:

    • Age 65 or older

    • Surviving Spouse

    • Blind

    • Fatherless or motherless Child under 18 years of age

    • Former Prisoner of War (POW)/hostage

    • Veteran with a 10% or more service connected disability or receiving a pension from Veteran's Affairs (VA) for a non-service connected disability

    • Disabled as recognized by the Social Security Administration, Railroad Retirement Board, or Federal Civil Service

    • Had combined income of $44,510 or less for 2018.

When you complete your application, include income reported to you and your Spouse in 2018. You must apply for your 2018 property tax deferral between January 1 and April 15, 2019.
Idaho Tax Commission, 2019 Property Tax Deferral Program Brochure
Idaho County Assessor Directory

Learn more about the Idaho Property Tax Deferral Program

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  What are my Idaho Military and Veterans Education Benefits?

Idaho National Guard State Tuition Assistance Program : The Idaho National Guard State Tuition Assistance Program will pay up to $4000 per state fiscal year to attend any public or private institution of higher education in Idaho, a vocational education school, or a community college. Courses can be reimbursed if they are not paid for by any other funding or educational program.
Who is eligible for the Idaho National Guard State Tuition Assistance Program? In order to be eligible for Idaho State Education Assistance reimbursement students must meet the following membership criteria:

  • A member of the Idaho National Guard;