24: Food Tax Credit Refund and Instructions 2025 (2025)
Idaho · Idaho Tax Commission · Used for tax years 2025
Idaho Form 24 is used to claim the 2025 Food Tax Credit Refund of $155 per person. It reports gross income and the refund claimed for yourself and, if applicable, your spouse.
Who files this form
Form 24 is for claiming a Food Tax Credit refund. You can use it for tax year 2025 only if all of these apply:
- You and your spouse, if applicable, were Idaho residents for all of 2025.
- Idaho does not require you and your spouse to file an Idaho income tax return.
- You or your spouse were born before January 2, 1961.
You cannot use Form 24 if, during any part of 2025, 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 applicable amount:
- Single, age 65 or older: $17,750.
- Married filing jointly, one spouse age 65 or older: $33,100.
- Married filing jointly, both spouses age 65 or older: $34,700.
If you do not meet the requirements to use Form 24, the instructions direct you to claim the Food Tax Credit on Form 40 or 43. You cannot claim the credit on more than one form.
What you'll need
Have the following information ready:
- Your name, Social Security number, date of birth, and current mailing address, plus your spouse’s information if applicable.
- 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
- Enter your identifying information and current mailing address.
- Complete Part A. Compare your gross income on line 1 with the applicable amount on line 2. If line 1 is equal to or greater than line 2, you cannot use Form 24.
- Complete Part B with dates of birth and the boxes that apply for yourself and your spouse. The credit is $155 per person. Check the appropriate total refund box: $0, $155, or $310.
- If you want direct deposit, complete line 5 with your routing number, account number, and either checking or savings. Otherwise, the refund is mailed by 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. Claim it only once, on Form 24, Form 40, or Form 43.
- Using Form 24 when income is too high. You cannot use it if Part A, line 1 is equal to or greater than line 2.
- Including excluded benefits on line 1. Do not include Social Security benefits or Veterans Administration disability benefits.
- Missing a required signature. Both spouses must sign a joint return.
- Entering incorrect direct deposit details. Confirm with your bank that it accepts the deposit and that your numbers are correct. The routing number must have nine digits and begin with 01 through 12 or 21 through 32. The account number can contain up to 17 letters and numbers, but no hyphens, spaces, or special symbols. Select checking or savings, not both.
- Overlooking an overseas deposit destination. Check the line 5 box if your refund will be forwarded from a U.S. financial institution to an institution or agency outside the United States. If you learn of this after filing, notify the Idaho State Tax Commission at the mailing address printed on the form.
- Donating without understanding that it is final. You cannot change your Food Tax Credit donation after making it.
Questions people ask
How much is the Food Tax Credit on Form 24 for 2025?
The credit is $155 per person. The form provides refund boxes for $155 or $310, plus a $0 box for donating the entire credit.
Can I donate my 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 afterward.
Can I submit food sales tax receipts with Form 24?
The instructions direct anyone who wants to submit copies of receipts for sales tax paid for food, up to $250, to the instructions for Form 40 or 43.
Can I receive my refund by direct deposit?
Yes. Complete Part B, line 5 with your bank information and select checking or savings. Contact your bank to confirm that it will accept the deposit and that your routing and account numbers are correct.