ID-FTHB: Beneficiary and Withdrawal Schedule - First-time Home Buyer Savings Account (Revision)
Idaho · Idaho Tax Commission · Used for tax years 2024, 2025, 2026
Form ID-FTHB is Idaho’s Beneficiary and Withdrawal Schedule for a First-time Home Buyer Savings Account. It records account registration details, beneficiary information, and withdrawal dates, amounts, and purposes.
Who files this form
Financial institutions must file Form ID-FTHB, the Beneficiary and Withdrawal Schedule for a First-time Home Buyer Savings Account, with the Idaho State Tax Commission after a withdrawal.
When it's due
Financial institutions must file this schedule within 90 days of a withdrawal.
What you'll need
Have the following information ready to complete the schedule:
- Account holder names and Social Security number.
- Financial institution name, account number, and date the account opened.
- Beneficiary name, Social Security number, and date the beneficiary was named.
- Withdrawal date, amount, and purpose.
How to file
Complete the account holder, registration, beneficiary, and withdrawal information. Financial institutions must file the schedule within 90 days of a withdrawal.
Mail it to:
Idaho State Tax Commission
PO Box 36
Boise, ID 83722-0410
Questions people ask
Who qualifies as a first-time home buyer under this form?
The individual must meet all four conditions:
- Reside in Idaho.
- Have filed an Idaho income tax return for the most recent tax year.
- Not own, individually or jointly, a single-family or multi-family residence.
- Have never owned or purchased, individually or jointly, a single-family residence in any location.
What beneficiary information does the schedule request?
It requests the beneficiary’s name, Social Security number, and the date the beneficiary was named.
What withdrawal details must be listed?
List the withdrawal date, withdrawal amount, and withdrawal purpose.