24: Grocery Credit Refund and Instructions 2024 (2024)
Idaho · Idaho Tax Commission · Used for tax years 2024
Idaho Form 24 is used to claim a grocery credit refund for 2024 when you or your spouse is age 65 or older. It reports gross income, dates of birth, and the refund claimed, and lets you donate the entire credit to the Cooperative Welfare Fund.
Who files this form
Form 24 is for claiming a grocery credit refund. You can use it only if all of these are true:
- You and your spouse, if married, were Idaho residents for all of 2024.
- Idaho does not require you and your spouse to file an Idaho income tax return.
- You or your spouse were age 65 or older on December 31, 2024.
You cannot use Form 24 if, for any part of 2024, you or your spouse received federal food stamp assistance, were incarcerated, resided illegally in the United States, had dependents, or filed as married filing separately.
Your gross income on Part A, line 1 must also be less than the amount for your filing status:
- Married filing jointly, one spouse age 65 or older: $30,750.
- Married filing jointly, both spouses age 65 or older: $32,300.
- Single, age 65 or older: $16,550.
If you do not meet the requirements to use Form 24, the instructions direct you to claim the grocery credit on Form 40 or 43. You cannot claim it on more than one form.
What you'll need
Have the information needed to complete the form:
- Your name, Social Security number, date of birth, current mailing address, and phone number. Include your spouse’s information for a joint return.
- Gross income amounts, including wages, salaries, tips, interest, dividends, pensions, and self-employment, farm, and rental income before expenses. Do not include Social Security benefits or Veterans Administration disability benefits on Part A, line 1.
- Your bank routing number, account number, and account type if you want direct deposit.
If you sign for a deceased person and are not the surviving spouse, complete and include IRS Form 1310.
How to file
- Complete your identifying information and Part A. If line 1 is equal to or greater than line 2, you cannot use Form 24.
- Complete Part B with dates of birth, the applicable age boxes, and the total refund claimed.
- For direct deposit, complete line 5. Otherwise, the refund is mailed as a check.
- Sign Part C. Both spouses must sign a joint return. If you or your spouse cannot sign, a representative must write “unable to sign” in the signature spaces and enter their name, address, and relationship.
- Mail the form to:
Idaho State Tax Commission
PO Box 56
Boise, ID 83756-0056
Common mistakes
- Claiming the credit twice: You cannot claim the grocery credit on more than one form.
- Using Form 24 when income is too high: Stop if Part A, line 1 is equal to or greater than line 2.
- Missing a spouse’s signature: Both spouses must sign a joint return.
- Entering incorrect bank details: Contact your bank to confirm it accepts the deposit and verify the routing and account numbers. The routing number must have nine digits and begin with 01 through 12 or 21 through 32. The account number can have up to 17 letters and numbers, with no hyphens, spaces, or special symbols. Select checking or savings, not both.
- Overlooking an overseas deposit destination: Check the box if the refund will be forwarded from a U.S. financial institution to a financial institution or agency outside the United States. If you learn about this after filing, notify the Idaho State Tax Commission at the mailing address on the form.
- Making an unintended donation: A grocery credit donation cannot be changed after you make it.
Questions people ask
How much is the grocery credit on Form 24?
Part B lists $120 per person under age 65 and $140 per person age 65 or older. You or your spouse must be age 65 or older to use this form. The total refund choices are $0, $140, $260, and $280.
Do Social Security benefits count on the gross income line?
No. Part A, line 1 says not to include Social Security benefits or Veterans Administration disability benefits.
Can I donate my grocery credit?
Yes. You can donate your entire credit to the Cooperative Welfare Fund, which supports public assistance and welfare purposes. Check Part B, line 3 and the $0 box on line 4. You cannot change the donation after making it.
Can I receive my refund by direct deposit?
Yes. Complete Part B, line 5 with your routing number, account number, and account type to have the refund deposited into your bank account instead of receiving a mailed check.