Income Guidelines
When you complete your application, you must report all income received by yourself and your spouse.
Required to Report
You must include:- Business, farm and rental profits
- Child support/alimony
- Department of Health and Welfare payments (Aid for Dependent Children and housing assistance)
- Disability income from any source
- Dividends
- Interest (including bank, escrow, inheritance, even if nontaxable)
- IRS reportable income
- Military retirement benefits
- "Loss of earnings" insurance payments
- Payments from an IRA
- Pensions and annuities (except qualified rollovers)
- Railroad Retirement
- Social Security/Supplemental Security Income (SSI)
- Strike benefits
- Unemployment/workers compensation
- VA pensions and compensation (Excluding compensation received by a Veteran from the VA who has a 40-100% service connected disability).
- Wages
Income Deductions
You may deduct the following items from your income:- Medical/dental and related expenses (including eyeglasses and prescription drugs) not reimbursed by insurance (Section 213(d) of the Internal Revenue Code)
- Medical insurance premiums
- Payment or prepayment of funeral expenses
Payment Deductions
You may deduct the following items you or your spouse paid:- Alimony paid
- Early withdrawal penalties
- Farm/rental/business losses, and other losses (You must submit a copy of the appropriate federal schedule.)
- Some IRA contributions
- One-half of self-employment tax
Not Required to Report
Do not report the following income received:- Food stamps
- Fuel/energy assistance
- Gifts from friends and family
- Grocery Credit Refund (Form 24)
- Inheritance (except interest on the inheritance)
- One-time lump sum insurance benefits (life, etc.)
- Principal portion of any payment received from the sale of property
- Reverse Mortgage Payments
- VA pensions and compensation if you have a 40% to 100% service-connected disability
Additional Information
For more information, contact:- Minidoka County Treasurer
- Idaho State Tax Commission at 208-334-7736 or 800-972-7660
- Hearing impaired: 800-377-3529