{
  "$comment": "Idaho 2025: federal AGI − federal standard deduction; 0% on the first $4,811 ($9,622 MFJ/HoH) then 5.3%; + $10 Permanent Building Fund tax; nonrefundable child tax credit $205 per child.",
  "country": "us",
  "jurisdiction": "us-id",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Boise"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "4811",
            "rate": "0"
          },
          {
            "upTo": null,
            "rate": "0.053"
          }
        ],
        "mfj": [
          {
            "upTo": "9622",
            "rate": "0"
          },
          {
            "upTo": null,
            "rate": "0.053"
          }
        ],
        "mfs": [
          {
            "upTo": "4811",
            "rate": "0"
          },
          {
            "upTo": null,
            "rate": "0.053"
          }
        ],
        "hoh": [
          {
            "upTo": "9622",
            "rate": "0"
          },
          {
            "upTo": null,
            "rate": "0.053"
          }
        ]
      },
      "deductions": [
        {
          "type": "federalStandardDeduction",
          "id": "standard-deduction",
          "label": "Idaho standard deduction (federal basic standard deduction)"
        }
      ],
      "taxAdditions": [
        {
          "type": "schedule",
          "id": "permanent-building-fund",
          "label": "Permanent Building Fund tax ($10 per return required to file)",
          "schedule": {
            "single": [
              {
                "agiUpTo": "15749.99",
                "value": "0"
              },
              {
                "agiUpTo": null,
                "value": "10"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "31499.99",
                "value": "0"
              },
              {
                "agiUpTo": null,
                "value": "10"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "4.99",
                "value": "0"
              },
              {
                "agiUpTo": null,
                "value": "10"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "23624.99",
                "value": "0"
              },
              {
                "agiUpTo": null,
                "value": "10"
              }
            ]
          },
          "afterCredits": true
        }
      ],
      "credits": [
        {
          "type": "perPerson",
          "id": "child-tax-credit",
          "label": "Idaho child tax credit ($205 per qualifying child)",
          "filer": {
            "single": "0",
            "mfj": "0",
            "mfs": "0",
            "hoh": "0"
          },
          "perDependent": "205",
          "dependents": "children"
        }
      ]
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "id-permanent-building-fund",
      "at": "15750",
      "field": "params.incomeTax.taxAdditions.0",
      "description": "The $10 Permanent Building Fund tax starts once income reaches the filing requirement (federal standard deduction for the status; $5 MFS), so net pay drops by $10 at that point."
    }
  ],
  "notModelled": [
    "Grocery credit (refundable)",
    "Schedule 1-A deductions (qualified tips, overtime, seniors, car-loan interest) and QBI deduction allowed on Form 40 line 18",
    "Permanent Building Fund tax exemptions (public assistance, blind) and filing threshold based on gross income rather than AGI",
    "Age 65+/blind standard-deduction additions, itemized deductions, other credits (charitable, income tax paid to other states)",
    "Local taxes (Idaho has no local income tax)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_03-02-2026.pdf",
      "title": "Idaho Form 40 — calendar-year individual income tax return",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_03-02-2026.pdf",
      "title": "Idaho levies a personal income tax on residents' wages — Idaho Form 40 line 7 — starts from federal adjusted gross income",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_03-02-2026.pdf",
      "title": "Idaho Form 40 line 7 — starts from federal adjusted gross income",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
      "title": "Idaho State Tax Commission — Individual income tax rate schedule, 2025: single $1–$4,811 0.0%, over 5.3%; married $1–$9,622 0.0%, over 5.3%",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_03-02-2026.pdf",
      "title": "Idaho Form 40 instructions 2025, line 20 worksheet — subtract $4,811 (single/MFS) or $9,622 (MFJ, HoH, QSS) and multiply by 5.3% (HB 40 (2025) rate)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_03-02-2026.pdf",
      "title": "Idaho Form 40 line 16 / Standard Deduction Worksheet — federal standard deduction amounts",
      "retrieved": "2026-10-07",
      "note": "2025 Form 40: $15,750 single/MFS, $23,625 HoH, $31,500 MFJ/QSS (HB 559 (2026) conformity to IRC as of 1 Jan 2026, retroactive to TY2025 — OBBBA amounts)."
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0519SOP.pdf",
      "title": "Idaho Legislature 2026 — IRC conformity legislation statement of purpose (OBBBA conformity)",
      "retrieved": "2026-10-07",
      "note": "Enacted conformity bill: HB 559 (signed 10 Feb 2026)."
    },
    {
      "field": "params.incomeTax.taxAdditions",
      "url": "https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_03-02-2026.pdf",
      "title": "Idaho Form 40 line 31 instructions — $10 Permanent Building Fund tax if Idaho requires you to file (not due if gross income below the filing requirement, receiving public assistance, or blind)",
      "retrieved": "2026-10-07",
      "note": "Modelled as $10 when AGI ≥ the filing-requirement gross income (= federal standard deduction for the status; $5 for MFS). Added after credits (Form 40 line 31 follows the credits on lines 21–26), so the child tax credit cannot offset it. Approximation: the filing requirement uses gross income, not AGI."
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_03-02-2026.pdf",
      "title": "Idaho Form 40 line 24 Child Tax Credit worksheet — $205 per qualifying child (age 16 or under at year end), limited to tax after other credits (nonrefundable)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_03-02-2026.pdf",
      "title": "Idaho starts from federal AGI, so 401(k)/403(b)/457(b), HSA, FSA and §125 amounts excluded federally are excluded in Idaho",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.labor.idaho.gov/Unemployment-Benefits/Program-Overview/",
      "title": "Idaho Department of Labor — UI program overview: benefits are funded by taxes on employers only; nothing comes out of employees' paychecks. Idaho has no employee-paid state payroll programme",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://tax.idaho.gov/wp-content/uploads/forms/EFO00089/EFO00089_03-02-2026.pdf",
      "title": "MoneyOtter rounds the line to the cent (Form 40 uses whole dollars)",
      "retrieved": "2026-10-07"
    }
  ]
}