{
  "$comment": "Idaho 2026: federal AGI − federal standard deduction; 0% on the first $4,941 ($9,882 MFJ/HoH) then 5.3%; + $10 Permanent Building Fund tax; the Idaho child tax credit sunset after 2025 (Idaho Code §63-3029L).",
  "country": "us",
  "jurisdiction": "us-id",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/Boise"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 2,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "4941",
            "rate": "0"
          },
          {
            "upTo": null,
            "rate": "0.053"
          }
        ],
        "mfj": [
          {
            "upTo": "9882",
            "rate": "0"
          },
          {
            "upTo": null,
            "rate": "0.053"
          }
        ],
        "mfs": [
          {
            "upTo": "4941",
            "rate": "0"
          },
          {
            "upTo": null,
            "rate": "0.053"
          }
        ],
        "hoh": [
          {
            "upTo": "9882",
            "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": "16099.99",
                "value": "0"
              },
              {
                "agiUpTo": null,
                "value": "10"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "32199.99",
                "value": "0"
              },
              {
                "agiUpTo": null,
                "value": "10"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "4.99",
                "value": "0"
              },
              {
                "agiUpTo": null,
                "value": "10"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "24149.99",
                "value": "0"
              },
              {
                "agiUpTo": null,
                "value": "10"
              }
            ]
          },
          "afterCredits": true
        }
      ],
      "credits": []
    },
    "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": "16100",
      "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 rate schedule (latest published year 2025: $4,811 / $9,622 zero-rate band, 5.3%)",
      "retrieved": "2026-10-07",
      "note": "5.3% rate unchanged for 2026 (HB 40 (2025); no further rate change enacted). ESTIMATE (provisional): the 2026 zero-rate band is CPI-indexed annually and not yet published; estimated as 2025 × ~1.027 (2025 CPI-U annual-average change, matching Idaho's past indexing: 2024→2025 +2.95% ≈ 2024 CPI-U 2.9%) = $4,941 single/MFS, $9,882 MFJ/HoH. Replace when the 2026 schedule is published."
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://gov.idaho.gov/pressrelease/idaho-delivers-largest-income-tax-cut-in-state-history-sending-another-253-million-back-to-idahoans/",
      "title": "Office of the Governor — HB 40 (2025) lowers the individual income tax rate to 5.3%",
      "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": "Idaho conforms to the IRC as of 1 Jan 2026 (HB 559, 2026), so the 2026 federal standard deduction ($16,100 / $24,150 / $32,200) applies."
    },
    {
      "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.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"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://tax.idaho.gov/pressrelease/withholding-tables-updated-for-2026/",
      "title": "Idaho State Tax Commission, 31 Jul 2026: \"The Idaho Child Tax Credit has sunsetted per Idaho Code section 63-3029L\" — no personal credit for 2026",
      "retrieved": "2026-10-08"
    }
  ]
}