What is the Idaho Child Tax Credit?

This is an additional state credit for taxpayers with one or more qualifying children. If you qualify for the federal Child Tax Credit, you probably qualify for the Idaho credit as well. Part-year residents may claim a partial credit based on the months spent as an Idaho resident. Nonresidents cannot claim this credit.

To qualify, the child must be both of these:

• Your qualifying child
• Age 16 or under as of December 31, 2025.

If you don't have a qualifying child, you can't claim the credit.

For divorced parents or parents who don't live together, only one parent may claim the child. Usually, the custodial parent claims the qualifying child.

The noncustodial parent may claim the child if:

• A court has unconditionally awarded, in writing, the noncustodial parent the child tax credit or
• The custodial parent signs a written declaration that the noncustodial parent can claim the child for the child tax credit

If you are a noncustodial parent claiming the credit, attach a copy of the court order or the written declaration to your income tax return.

This credit is limited to your tax liability after any credit for tax paid to other states and credits from Form 39R and 44. We'll check if you qualify for the Idaho Child Tax Credit and automatically apply it to your return.