Idaho Code
Idaho Code § 11-603 (2026)
Property exempt without limitation.
✓ current as of May 2026
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Property exempt without limitation.
An individual is entitled to exemption of the following property:
(1) A burial plot for the individual and his family;
(2) Health aids reasonably necessary to enable the individual or a dependent to work or to sustain health;
(3) Benefits the individual is entitled to receive under federal social security, or veteran’s benefits, except the restrictions under this subsection shall not apply to enforcement of an order for the support of any person by execution, garnishment, or wage withholding under chapter 12, title 7, Idaho Code;
(4) Benefits the individual is entitled to receive under federal, state, or local public assistance legislation;
(5) Benefits payable for medical, surgical, or hospital care and the amount in a medical savings account as that term is defined in section 63-3022K, Idaho Code;
(6) State unemployment compensation to the extent provided for in section 72-1375, Idaho Code.
Notes of Decisions
Cited in 18
cases (1 in the last 5 years), 1985–2021 · leading case: In Re Steinmetz, 261 B.R. 32 (Bankr. D. Idaho 2001).
In Re Steinmetz, 261 B.R. 32 (Bankr. D. Idaho 2001). “11), Debtors claimed $779 of their $808 1999 federal income tax refund exempt pursuant to Idaho Code § 11-603 (4). The portion of the refund claimed exempt is due to Debtors’ eligibility for the “additional child tax credit” authorized under section 24(d) of the Internal Revenue…”
State, Dep't of Health & Welfare Ex Rel. Lisby v. Lisby, 890 P.2d 727 (Idaho 1995). “Lisby filed a claim of exemption under Idaho Code §§ 11-603 and 11-207 on November 24, 1992 against Debbie Lisby, Lisby’s second wife.”
In Re Dever, 250 B.R. 701 (Bankr. D. Idaho 2000). “]” Idaho Code § 11-603 (4). This Court has previously determined that exemption of the “earned income credit” under § 11-603(4) is proper.”
In Re Stanger, 385 B.R. 758 (Bankr. D. Idaho 2008). “Debtors Robert and Cathrine Stanger claim the entire balance in their HSA exempt pursuant to Idaho Code §§ 11-603 (2), (5) and ll-604(a).”
In re Farnsworth, 558 B.R. 375 (Bankr. D. Idaho 2016). “On May 24, 2016, Debtors amended their bankruptcy schedules to include the 2015 federal and state tax refunds, and to claim the Earned Income Credit and the ACTC exempt under Idaho Code § 11-603 (4). Dkt. No. 27. Chapter 7 trustee R.”
In Re Jones, 107 B.R. 751 (Bankr. D. Idaho 1989). “00 and a portion of a grocery credit in her state income tax refund as exempt property pursuant to Idaho Code § 11-603 (4). 1 The trustee has objected to this claim of exemption alleging both the Federal Earned Income Credit and the State Grocery Credit constitute property of…”
In re Alonso, 570 B.R. 622 (Bankr. D. Idaho 2017). “Idaho 1989) (the EIC “due to its nature as social welfare relief is exempt property pursuant to Idaho Code § 11-603 (4)”) and In re Farnsworth, 558 B.”
In Re Crampton, 249 B.R. 215 (Bankr. D. Idaho 2000). “1 On February 15, 2000, Debtors amended their Schedule C, to add a claim of exemption in the sum of $1,500 for the Hope credit under Idaho Code § 11-603 (4). Trustee L.D. Fitzgerald filed a timely objection to the amended claim of exemption on February 23.”
In Re Wooldridge, 393 B.R. 721 (Bankr. D. Idaho 2008). “On June 12, 2008, Debtors amended their bankruptcy schedules B and C, respectively, to list the stimulus payment as a 2008 federal tax credit, and to claim it exempt pursuant to Idaho Code § 11-603 (4). Docket No. 15. Trustee objected to the amended claim of exemption because…”
In Re Hoffpauir, 258 B.R. 447 (Bankr. D. Idaho 2001). “That provision states: (1) If property, or a part thereof, that could have been claimed as exempt, such as, a burial plot under subsection (1) of § 11-603, Idaho Code, a health aid under subsection (2) of § 11-603, Idaho Code, or personal property subject to a value limitation…”
Med. Recovery Servs., LLC v. Carnes, 230 P.3d 760 (Idaho Ct. App. 2010). “to be applied toward the satisfaction of the judgment," and upon statutes exempting various categories of property from execution, I.C. §§ 11-603(3) (exempting federal social security and veteran's benefits), 11-604A(3) (exempting employee benefits such as pensions, retirement…”
Univ. of Utah Hosp. Ex Rel. Scarberry v. Bd. of Cnty. Commissioners, 776 P.2d 443 (Idaho 1989). “There is nothing in the record establishing that there was any lien of the hospital's which attached to the home prior to the claim of homestead exemption.”
— Idaho Code § 11-603(2) — 1 case
In Re Stanger, 385 B.R. 758 (Bankr. D. Idaho 2008). “Debtors Robert and Cathrine Stanger claim the entire balance in their HSA exempt pursuant to Idaho Code §§ 11-603 (2), (5) and ll-604(a).”
— Idaho Code § 11-603(3) — 3 cases
Med. Recovery Servs., LLC v. Carnes, 230 P.3d 760 (Idaho Ct. App. 2010). “to be applied toward the satisfaction of the judgment," and upon statutes exempting various categories of property from execution, I.C. §§ 11-603(3) (exempting federal social security and veteran's benefits), 11-604A(3) (exempting employee benefits such as pensions, retirement…”
Univ. of Utah Hosp. Ex Rel. Scarberry v. Bd. of Cnty. Commissioners, 776 P.2d 443 (Idaho 1989). “There is nothing in the record establishing that there was any lien of the hospital's which attached to the home prior to the claim of homestead exemption.”
Idaho Falls Consol. Hospitals, Inc. v. Bd. of Commissioners, 712 P.2d 582 (Idaho 1985).
— Idaho Code § 11-603(4) — 3 cases
In Re Dever, 250 B.R. 701 (Bankr. D. Idaho 2000). “]” Idaho Code § 11-603 (4). This Court has previously determined that exemption of the “earned income credit” under § 11-603(4) is proper.”
In re Alonso, 570 B.R. 622 (Bankr. D. Idaho 2017). “Idaho 1989) (the EIC “due to its nature as social welfare relief is exempt property pursuant to Idaho Code § 11-603 (4)”) and In re Farnsworth, 558 B.”
In Re Wooldridge, 393 B.R. 721 (Bankr. D. Idaho 2008). “On June 12, 2008, Debtors amended their bankruptcy schedules B and C, respectively, to list the stimulus payment as a 2008 federal tax credit, and to claim it exempt pursuant to Idaho Code § 11-603 (4). Docket No. 15. Trustee objected to the amended claim of exemption because…”
— Idaho Code § 11-603(5) — 1 case
State, Dep't of Health & Welfare Ex Rel. Lisby v. Lisby, 890 P.2d 727 (Idaho 1995). “Lisby filed a claim of exemption under Idaho Code §§ 11-603 and 11-207 on November 24, 1992 against Debbie Lisby, Lisby’s second wife.”
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