01/27/2026
Important Idaho Tax Filing info -
At this time, Idaho has not yet conformed to the OBBBA, which is why the standard deduction amounts currently differ. The deduction for tips, overtime and seniors is also not in the current Idaho instructions. A conformity bill was introduced to the Revenue and Tax Committee on Friday, and it would retroactively apply changes back to January 1, 2025.
If the bill is enacted, Idaho forms will need to be updated right away. Taxpayers who have already filed may be required to submit amended returns. Waiting a week or two to file could help avoid the need for amendments; however, doing so may delay refunds, which many taxpayers are eager to receive.