Quick answers
Does Idaho have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Idaho, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Idaho have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Idaho, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Idaho?
Transfer-on-death deed for real estate: None — not available for real property (Idaho Code tit. 15, ch. 6 (Nonprobate Transfers) — no real-property TOD deed; code as of 2026).
What is the Medicaid look-back period in Idaho?
Look-back period: 60 months (Idaho Administrative Rules 16.03.05; Current edition effective July 1, 2024).
Does Idaho tax Social Security benefits?
Social Security benefits: pending. Primary-source classification has not yet been completed for this income type.
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Idaho, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Idaho estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Idaho, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Idaho estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- None — not available for real propertyVerified
Source: Idaho Code tit. 15, ch. 6 (Nonprobate Transfers) — no real-property TOD deed · Effective: code as of 2026 · Checked July 26, 2026
- Controlling statute
- Not available (Idaho Code tit. 15, ch. 6)Verified
Source: Idaho Code tit. 15, ch. 6 (Nonprobate Transfers) — no real-property TOD deed · Effective: code as of 2026 · Checked July 26, 2026
Full detail: Idaho transfer-on-death deed page
Small-estate procedure
- Current rule
- $100,000 net probate personal property; 30-day waitVerified
Source: Idaho Code § 15-3-1201 · Effective: current · Checked August 23, 2026
Full detail: Idaho small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Institutional and waiver income limit
- $3,002 per monthVerified
- Applies to: single applicant.
Source: Idaho Medicaid program income limits · Effective: January 2026 standards; page updated April 20, 2026 · Checked September 5, 2026
- Institutional and waiver income limit
- $5,984 per monthVerified
- Applies to: married couple when both spouses apply.
Source: Idaho Medicaid program income limits · Effective: January 2026 standards; page updated April 20, 2026 · Checked September 5, 2026
- Applicant resource limit
- $2,000Verified
- Applies to: single applicant.
Source: Idaho Medicaid program income limits · Effective: January 2026 standards; page updated April 20, 2026 · Checked September 5, 2026
- Resource limit for both spouses applying
- $4,000 combined ($2,000 per spouse)Verified
- Applies to: married couple; $2,000 per spouse.
Source: Idaho Medicaid program income limits · Effective: January 2026 standards; page updated April 20, 2026 · Checked September 5, 2026
- Community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Idaho Administrative Rules 16.03.05 · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: Current edition effective July 1, 2024 · Checked September 5, 2026
- Community-spouse monthly maintenance-needs allowance
- $2,705 minimum to $4,066.50 maximumVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Idaho Administrative Rules 16.03.05 · Also: CMS 2026 minimum maintenance-needs standards · Effective: Current edition effective July 1, 2024 · Checked September 5, 2026
- Home-equity limit
- Not yet verified
- Applies to: applicant.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked September 5, 2026 · Ask the state agency
Full detail: Idaho Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 monthsVerified
Source: Idaho Administrative Rules 16.03.05 · Effective: Current edition effective July 1, 2024 · Checked September 5, 2026
- Transfer-penalty divisor
- Not yet verified
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked September 5, 2026 · Ask the state agency
- How the state administers the penalty
- The uncompensated transfer value is divided under Idaho's transfer-penalty rules, with penalty timing and aggregation governed by IDAPA 16.03.05.Verified
Source: Idaho Administrative Rules 16.03.05 · Effective: Current edition effective July 1, 2024 · Checked September 5, 2026
Full detail: Idaho Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Expanded estate recovery reaches probate property and other real or personal property interests held at death, including specified unprobated, trust, joint-account, and survivorship interests.Verified
Source: Idaho Administrative Rules 16.03.26, sections 981 through 986 · Effective: Sections 981 through 986 marked temporary effective July 1, 2025 · Checked September 5, 2026
- Controlling authority
- Idaho Code §§ 56-218 and 56-218A and IDAPA 16.03.26 §§ 981 through 986 govern estate recovery and liens.Verified
Source: Idaho Administrative Rules 16.03.26, sections 981 through 986 · Effective: Sections 981 through 986 marked temporary effective July 1, 2025 · Checked September 5, 2026
- Exemptions and deferrals
- Recovery is delayed while a surviving spouse lives and while a surviving child is under 21 or blind or disabled, consistent with the agency's stated protections.Verified
Source: Idaho Medicaid for adults: estate recovery · Effective: Agency page updated June 30, 2026 · Checked September 5, 2026
- Hardship waiver
- A family beneficiary may request a full or partial waiver under IDAPA 16.03.26.985; the rule includes sole-support, public-assistance, and limited-estate criteria and permits case-by-case relief.Verified
Source: Idaho Administrative Rules 16.03.26, sections 981 through 986 · Effective: Sections 981 through 986 marked temporary effective July 1, 2025 · Checked September 5, 2026
- Lien practice
- Idaho may record and renew a lifetime lien after notice and hearing, recover from net sale proceeds, and must dissolve the lien if the recipient is discharged and returns home.Verified
Source: Idaho Administrative Rules 16.03.26, sections 981 through 986 · Effective: Sections 981 through 986 marked temporary effective July 1, 2025 · Checked September 5, 2026
Full detail: Idaho Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- Pending
Primary-source classification has not yet been completed for this income type.
- Public pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- Private pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- IRA and 401(k) distributions
- Pending
Primary-source classification has not yet been completed for this income type.
- Military retirement pay
- Pending
Primary-source classification has not yet been completed for this income type.
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.