Idaho Code

Idaho Code § 63-3024 (2026)

Individuals’ tax and tax on estates and trusts.

✓ current as of May 2026

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Individuals’ tax and tax on estates and trusts.

(1) For each taxable year, a tax measured by Idaho taxable income as defined in this chapter is hereby imposed upon every individual, trust, or estate required by this chapter to file a return.

(2)(a) The tax imposed upon individuals, trusts, and estates shall be computed at the rate of five and three-tenths percent (5.3%) of taxable income over two thousand five hundred dollars ($2,500).

(b) For taxpayers filing a joint return pursuant to the provisions of section 63-3031, Idaho Code, the tax imposed shall be computed at the rate of five and three-tenths percent (5.3%) of taxable income over five thousand dollars ($5,000). For the purposes of this section, a return of a surviving spouse, as defined in section 2(a) of the Internal Revenue Code, and a head of household, as defined in section 2(b) of the Internal Revenue Code, shall be treated as a joint return.

(3) For taxable year 2000 and each year thereafter, the state tax commission shall prescribe a factor that shall be used to compute the Idaho income tax thresholds provided in subsection (2) of this section. The factor shall provide an adjustment to the Idaho tax thresholds so that inflation will not result in a tax increase. The Idaho tax thresholds shall be adjusted as follows: multiply the last threshold amount by the percentage (the consumer price index for the calendar year immediately preceding the calendar year to which the adjusted threshold amount will apply divided by the consumer price index for calendar year 1998). For the purpose of this computation, the consumer price index for any calendar year is the average of the consumer price index as of the close of the twelve (12) month period for the immediately preceding calendar year, without regard to any subsequent adjustments, as adopted by the state tax commission. This adoption shall be exempt from the provisions of chapter 52, title 67, Idaho Code. The consumer price index shall mean the consumer price index for all U.S. urban consumers published by the United States department of labor. The state tax commission shall annually include the factor as provided in this subsection to multiply against Idaho taxable income using the thresholds in this section to arrive at that year’s Idaho taxable income for tax threshold purposes.

(4) In the case of a trust that is an electing small business trust as defined in section 1361 of the Internal Revenue Code, the special rules for taxation of such trusts contained in section 641 of the Internal Revenue Code shall apply, except that the individual rate provided in subsection (2)(a) of this section shall apply in computing tax due under this chapter.

(5) The state tax commission may promulgate rules defining the conditions upon which such returns shall be filed.

Notes of Decisions

Cited in 10 cases, 1965–1998 · leading case: Moses v. Idaho State Tax Comm'n, 799 P.2d 964 (Idaho 1990).

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Moses v. Idaho State Tax Comm'n, 799 P.2d 964 (Idaho 1990). · cites it 55× “In plain language, § 63-3024 states: “tax is hereby imposed for each taxable year commencing on and after January 1, 1976, upon every resident individual, trust or estate which shall be measured by his or its taxable income, .”

Blangers v. Dept. of Revenue & Taxation, 763 P.2d 1052 (Idaho 1988). · cites it 32× “alifornia Colorado Delaware Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania…”

Ware v. Idaho State Tax Comm'n, 567 P.2d 423 (Idaho 1977). · cites it 8× “The trial court's conclusion of law was: "Idaho Code 63-3024(d), as it was in effect for the tax year 1971, contains no ambiguity or obvious errors which can be interpreted or construed by this Court or which would be subject to administrative interpretation or construction by…”

Richards v. Idaho State Tax Comm'n, 959 P.2d 457 (Idaho 1998). · cites it 12× “§ 63-3024 stated: A tax is hereby imposed for each taxable year commencing on and after January 1, 1987, upon every resident individual, trust or estate which shall be measured by his or its taxable income, and upon that part of the taxable income of any nonresident individual,…”

Preston v. Idaho State Tax Comm'n, 960 P.2d 185 (Idaho 1998). · cites it 14× “Idaho Code § 63-3024 , however, stated that a tax shall be imposed on the “taxable income of any nonresident individual, trust or estate derived from sources within the state of Idaho computed as required by section 63-3027A, Idaho Code.”

State v. Kellogg, 568 P.2d 514 (Idaho 1977). · cites it 4× “Thus, I.C. § 63-3024 imposes a tax upon the "taxable income" of every resident individual, trust or estate.”

Worthen v. State, 525 P.2d 957 (Idaho 1974). · cites it 4× “ts title, "Amending section 63-3004, Idaho Code, by altering the date of reference to the Internal Revenue Code; Amending section 63-3022, Idaho Code, by providing that the exemption for active duty in the armed forces of the United States be limited to full time duty outside…”

Gee v. West, 409 P.2d 116 (Idaho 1965). · cites it 4× “I.C. § 63-3024 (1959, ch. 299, § 24, p. 620): "Individuals' tax and tax on estates and trusts.”

Hamilton v. Idaho State Tax Comm'n, 808 P.2d 1297 (Idaho 1991). · cites it 4× “raised the following two issues on appeal: (1) whether the district court erred in its determination of the allocation formula that should be used in determining how much of a non-resident’s income is allocable to Idaho sources when the non-resident taxpayer is a salaried…”

Idaho State Tax Comm'n v. Beacom, 961 P.2d 660 (Idaho Ct. App. 1998). · cites it 2× “I.C. § 63-3024 Line 40...................”

— Idaho Code § 63-3024(d) — 1 case

Ware v. Idaho State Tax Comm'n, 567 P.2d 423 (Idaho 1977). “The trial court's conclusion of law was: "Idaho Code 63-3024(d), as it was in effect for the tax year 1971, contains no ambiguity or obvious errors which can be interpreted or construed by this Court or which would be subject to administrative interpretation or construction by…”

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