Grocery Credit: Taxable Years Beginning After December 31, 2007 (Rule 771)

Section 63-3024A, Idaho Code 01. Residents. (4-6-23) a. The additional twenty dollar ($20) credit may not be claimed for other dependents who are age sixty-five (65) or older. (4-6-23) 02. Part-Year Residents. A part-year resident is entitled to a prorated credit based on the number of months he was domiciled in Idaho during the taxable year. For purposes of this rule, a fraction of a month exceeding fifteen (15) days is treated as a full month. If the credit exceeds his tax liability, the part-year resident is not entitled to a refund. (4-6-23) 03. Circumstances Causing Ineligibility. A resident or part-year resident individual is not eligible for the credit for the month or part of the month for which the individual: (4-6-23) a. Received assistance under the federal food stamp program; or (4-6-23) b. Was incarcerated. (4-6-23) 04. Nonresidents. A nonresident is not entitled to the credit even though the individual may have been employed in Idaho for the entire year. (4-6-23) 05. Members of the Uniformed Services. A member of the uniformed services who is: (4-6-23) a. Domiciled in Idaho is entitled to this credit; (4-6-23) b. Residing in Idaho but who is a nonresident pursuant to the Servicemembers Civil Relief Act is not entitled to this credit. (4-6-23) 06. Spouse or Dependents of Members of the Uniformed Services. Beginning on January 1, 2009, a spouse of a nonresident member of the uniformed services stationed in Idaho who has the same domicile as the military service member’s home of record and who is residing in Idaho solely to be with the servicemember is a nonresident and is not entitled to the grocery credit. A spouse who is domiciled in Idaho is entitled to the credit. The domicile of a dependent child is presumed to be that of the nonmilitary spouse. (4-6-23) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.01 Idaho State Tax Commission Income Tax Administrative Rules Section 775 Page 108 772. -- 774. (RESERVED)