8737
                              Form 24                                                                             State Use Only
                              Grocery Credit Refund                                                                                        2024
                              You or Your Spouse Must be Age 65 or Older
Your first name and initial                     Last name                                    Your Social Security number        Deceased on

If a joint return, spouse’s first name and initial Last name                                 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 or Veterans 
      Administration disability benefits on this line ...............................................              1

  2.  If your filing status is:
      ▪  Married filing jointly: one 65 or older enter $30,750 ..........................................
      ▪  Married filing jointly: both 65 or older enter $32,300 .........................................
      ▪  Single: 65 or older enter $16,550 ......................................................................  2

  3.  Compare lines 1 and 2.
      ▪  If line 1 is equal to or larger than line 2, you can’t use this form. 
         Only claim this credit on this form or Form 40, not both.
      ▪  If line 1 is less than line 2, continue.
B. Refund Claimed                                                                            Yourself                        Spouse
  1.  Enter the date of birth ..........................................................
                                                                                        Month Day       Year        Month    Day            Year
  2.  Check the boxes that apply.
      ▪  Under age 65 ................................................... $120 per person                         ▪
      ▪  Age 65 or older ................................................ $140 per person                         ▪
  3.  If you’re donating your grocery credit to the Cooperative Welfare Fund, check here. 
      Also check the $0 box on line 4 below. ............................................................................................. ▪
                                                                                                                $0  $140 $260 $280
  4. Total refund claimed (check one box) ..............................................................▪
  5. Direct Deposit. See instructions.                       ▪  Check if final deposit destination is outside of U.S.

  ▪ Routing No.                                              ▪ Account No.
      Type of Account       ▪          Checking        ▪ Savings

C. Signatures Required
     If you or your spouse can’t sign, your representative                              If you’re signing on behalf of a deceased person 
     must write “unable to sign” in the signature spaces and                            but you aren’t the surviving spouse, you must 
     enter their name, address, and relationship.                                       complete and include IRS Form 1310.
Your signature                                                                          Date                    Phone number

▪ 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       08-19-2024

                         Form 24 — Instructions
                         Grocery Credit Refund                                                           2024

Who Qualifies to Use This Form                            If your refund is being forwarded from a U.S. financial 
You can use this form if all of these are true:           institution to a financial institution or agency located 
•  You and your spouse were Idaho residents for all       outside of the United States, check the box on this line. 
  of 2024.                                                If, after filing this form, you become aware that your 
                                                          electronic refund payment will be electronically deposited 
• Idaho doesn’t require you and your spouse to file 
                                                          in a financial institution or agency located outside of the 
  an Idaho income tax return.
                                                          United States, please notify us at:
• You’re 65 or older on December 31, 2024, (you 
                                                                Idaho State Tax Commission
  or your spouse).
                                                                PO Box 56
You can’t use this form if, for any part of the year, you       Boise ID 83756-0056
or your spouse:
• Received assistance under the federal food              Contact your bank to make sure that it will accept 
  stamp program.                                          the deposit and that you have the correct routing and 
                                                          account numbers.
• Were incarcerated.
•  Resided illegally in the United States.                Enter your nine-digit routing number. The routing 
•  Had dependents.                                        number must begin with 01 through 12, or 21 through 32.
• Filed as married filing separately.                     Enter the account number of the account you want your 
If you don’t meet the requirements to use Form 24,        refund deposited into. The account number can be up to 
you can claim the grocery credit on Form 40 or 43.        17 characters (both numbers and letters). Don’t include 
                                                          hyphens, spaces, or special symbols. Enter the number 
You can’t claim the grocery credit on more than one 
                                                          left to right and leave any unused boxes blank.
form.
                                                          Check the appropriate box for account type. Check 
Part B. Refund Claimed                                    either checking or savings, but not both.
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. The state uses all money in the fund for public 
assistance and welfare purposes. To donate, check the 
box on line 3. Also check the $0 box on line 4.
You can’t change the donation after you make it.

Line 5. Direct Deposit
Complete line 5 if you want us to deposit your refund 
directly into your bank account instead of mailing you    The check example above shows where the banking 
a check.                                                  information appears. You’re responsible for the accuracy 
                                                          of this information.

                                                   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 08-19-2024