Idaho Idaho Grocery Credit Refund

Idaho Grocery Credit Refund
Form 24, Grocery Credit Refund and Instructions 2023
Form 24
Grocery Credit Refund

8734

State Use Only

2023

You or Your Spouse Must be Age 65 or Older
Your first name and initial

Last name

If a joint return, spouse’s first name and initial Last name

Your Social Security number

Deceased on

Spouse’s Social Security number

Deceased on

Current mailing address
City

State

ZIP Code

A. Income

1. Enter your gross income. Include wages, salaries, tips, interest,
dividends, self-employment income before expenses, farm income
before expenses, rental income before expenses, and pensions.
Don’t include Social Security benefits and/or Veterans
Administration disability benefits on this line ...............................................

1

2. Filing Status
▪ Married filing jointly: one 65 or older $29,200 ................................................
▪ Married filing jointly: both 65 or older $30,700 ...............................................
▪ Single: 65 or older $15,700 ............................................................................

2

3. Compare lines 1 and 2.
▪ If line 1 is equal to or larger than line 2, you can’t use this form. You must file Form 40
to receive your grocery credit.
▪ If line 1 is less than line 2, continue.

Yourself

B. Refund Claimed

Spouse

1. Enter the date of birth ..........................................................
Month

2. Check the boxes that apply.
▪ Under age 65 ................................................... $120 per person

▪ Age 65 or older ................................................ $140 per person

Day

Year

Month

Day

Year

▪
▪

3. If you’re donating your grocery credit to the Cooperative Welfare Fund, check here and the
$0 total refund claimed box on line 4 ................................................................................................ ▪
$0 $140 $260 $280
4. Total refund claimed (check one box) .............................................................. ▪

▪

5. Direct Deposit. See instructions.
▪ Routing No.
Type of Account

Check if final deposit destination is outside of U.S.

▪ Account No.
▪

Checking

▪

C. Signatures Required

Savings

If you or your spouse can’t sign, your representative must
write “unable to sign” in the signature spaces and enter their
name, address, and relationship.

Your signature

▪

Date

X

Spouse’s signature (If a joint return, both must sign.)

▪

X

MAIL TO: Idaho State Tax Commission
PO Box 56
Boise, ID 83756-0056
EFO00086

If anyone other than the surviving spouse signs
on behalf of a deceased person, you must
complete and include IRS Form 1310.

08-10-2023

Phone number

Form 24 — Instructions
Grocery Credit Refund
Who Qualifies to Use This Form
You can use this form if all of these are true:
•	 You and your spouse were Idaho residents for all
of 2023
•	 You and your spouse aren’t required to file an
Idaho income tax return
•	 You’re 65 or older on December 31, 2023, (you
or your spouse)
You can’t use this form if, for any part of the year, you
or your spouse:
•	 Received assistance under the federal food
stamp program
•	 Were incarcerated

2023
If your refund is being forwarded from a United States
financial institution to a financial institution or financial
agency located outside the United States, check the
box on line 5. If, after filing this form, you become aware
that your electronic refund payment will be electronically
deposited in a financial institution or financial agency
located outside of the United States, please notify us at:
Idaho State Tax Commission
PO Box 56
Boise ID 83756-0056
Contact your bank to make sure your deposit will be
accepted and that you have the correct routing and
account numbers.
Enter your nine-digit routing number. The routing
number must begin with 01 through 12, or 21 through 32.

•	 Resided illegally in the United States
•	 Had dependents
•	 Filed as married filing separately
If you don’t meet the requirements to use Form 24,
you can claim the grocery credit on Form 40 or 43.
You can’t claim the grocery credit on more than one
form.

Enter the account number of the account you want your
refund deposited into. The account number can be up to
17 characters (both numbers and letters). Don’t include
hyphens, spaces, or special symbols. Enter the number
left to right and leave any unused boxes blank.
Check the appropriate box for account type. Check
either checking or savings, but not both.

Part A. Income
Line 2. Filing Status
Status

Gross Income

If you’re married:
•	 Filing jointly, one spouse 65 or older ....... $29,200
•	 Filing jointly, both spouses 65 or older .... $30,700

The check example below shows where the proper
banking information is located. You’re responsible for the
accuracy of this information.
If your financial institution rejects your request for direct
deposit, you’ll receive a check by mail instead.

If you’re single:
•	 65 or older ............................................... $15,700

Part B. Refund Claimed
Line 3. Grocery Credit Donation
You can donate your entire grocery credit to the
Cooperative Welfare Fund. It’s a trust fund in the
state treasury. All money in the fund is used for public
assistance and welfare purposes. To donate, check the
box on line 3 and the zero ($0) box on line 4.
Once the donation is made, it can’t be changed.
Line 5. Direct Deposit
Complete line 5 if you want us to deposit your refund
directly into your bank account instead of mailing you
a check.

Contact us:

In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660
Hearing impaired (TDD) (800) 377-3529
tax.idaho.gov/contact
EIN00072

08-10-2023