Child tax credit in Idaho
Varies
Does Idaho Have a Child Tax Credit?
Short answer: No: Idaho doesn't offer a state child tax credit. Idaho's $205-per-child nonrefundable Child Tax Credit expired after 2025 (Idaho Code 63-3029L). A 2026 bill to make it permanent (S1450) stalled in committee, and the Tax Commission confirmed the sunset. Idaho has no care credit but allows a deduction of up to $12,000 for dependent care expenses that qualify for the federal credit.
Idaho's $205-per-child nonrefundable Child Tax Credit expired after 2025 (Idaho Code 63-3029L). A 2026 bill to make it permanent (S1450) stalled in committee, and the Tax Commission confirmed the sunset. Idaho has no care credit but allows a deduction of up to $12,000 for dependent care expenses that qualify for the federal credit. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in Idaho
Varies
Individuals / Personal Taxes
No: Idaho doesn't offer a state child tax credit. Idaho's $205-per-child nonrefundable Child Tax Credit expired after 2025 (Idaho Code 63-3029L). A 2026 bill to make it permanent (S1450) stalled in committee, and the Tax Commission confirmed the sunset. Idaho has no care credit but allows a deduction of up to $12,000 for dependent care expenses that qualify for the federal credit.
Business justification
No: Idaho doesn't offer a state child tax credit. Idaho's $205-per-child nonrefundable Child Tax Credit expired after 2025 (Idaho Code 63-3029L). A 2026 bill to make it permanent (S1450) stalled in committee, and the Tax Commission confirmed the sunset. Idaho has no care credit but allows a deduction of up to $12,000 for dependent care expenses that qualify for the federal credit. Idaho's $205-per-child nonrefundable Child Tax Credit expired after 2025 (Idaho Code 63-3029L). A 2026 bill to make it permanent (S1450) stalled in committee, and the Tax Commission confirmed the sunset. Idaho has no care credit but allows a deduction of up to $12,000 for dependent care expenses that qualify for the federal credit. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions