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Nonresident Military Spouses Exempt from Idaho Income Tax

Idaho State Tax Commission
Full exemption from Idaho income tax on income earned in Idaho

If you are the nonresident spouse of a nonresident service member stationed in Idaho, the income you earn in Idaho can be exempt from Idaho income tax.

Check eligibility

How to apply

File an Idaho State Tax Commission Employee's Idaho Military Spouse Withholding Exemption Certificate with your employer, and do it again each year.

What you'll need

Your marriage certificate, your spouse's orders showing the Idaho assignment, and proof that you and your spouse share a state of residence other than Idaho.

Eligibility

  • You are married to a service member serving on active duty who is stationed in Idaho and has a state of residence other than Idaho
  • You moved to Idaho to be with the service member and have the same state of residence as the service member

Source

Official source