Updated October 4, 2026. Quick answer: Yes, for IDeal accounts. The Idaho State Tax Commission says you can “claim an Idaho income tax deduction of up to $6,000 per year” with the filing status single or head of household, or “up to $12,000 with the filing status of married filing jointly”.
What Idaho allows for 529 contributions
| Item | What the documents say |
|---|---|
| Treatment | Deduction on Idaho Form 39R, even if you do not itemize |
| Limit | $6,000 single or head of household; $12,000 married filing jointly |
| Plans that qualify | IDeal only; contributions to a 529 program another state administers are not eligible |
| Not-qualified withdrawals | Added to Idaho taxable income; a rollover to another state’s program adds back deducted contributions |
| Source | Idaho State Tax Commission, IDeal Idaho College Savings Program page |
A $10,000 contribution by a married couple
A married couple filing jointly who put $10,000 into an IDeal account for one child can deduct the whole $10,000, because the joint limit is $12,000.
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Other states’ plans
The Commission’s page rules out an out-of-state plan: a plan that a “state other than Idaho administers” is not eligible. It also says that for withdrawals not used for qualified expenses an owner “must add all amounts withdrawn to their Idaho taxable income”.
What the documents do not say
- Whether excess contributions carry forward to a later year.
- The Commission’s page is undated.
What changes in 2026
No change for tax year 2026 appears in the documents read for this page.
Federal rules
A state break sits beside the federal rules for 529 plans: the statute is 26 U.S.C. 529 and the IRS explains it in Publication 970, Tax Benefits for Education.
Common mistakes
- Using another state’s 529 plan and expecting the Idaho deduction.
Related: how Idaho taxes retirement income, whether Idaho taxes pensions, the five questions behind any 529 state tax break, and the state-by-state table of 529 deductions.
Sources
- IDeal Idaho College Savings Program: https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/ideal-college-savings-program/
Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.