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All of Idaho · Program

Energy Efficiency Upgrade Deduction (Idaho income tax)

Run by Idaho State Tax Commission

An Idaho income tax deduction for what you pay to add insulation, replace windows, add storm windows, weather strip and caulk, or seal and insulate ducts in your primary Idaho home, if the home existed (or was under construction or permitted) on or before January 1, 2002. Installation labor counts too.

Open Checked Oct 27, 2026

Amounts

How much you get

You deduct the amount you actually paid or accrued during the tax year to install the upgrades, including labor. Neither the statute nor the instructions set a dollar cap. This lowers taxable income, not the tax itself.

Eligibility

Do I qualify?

You need to meet all 5 of these.

  • Your home is in Idaho.

  • You file an Idaho individual income tax return (Form 40, with Form 39R).

  • The home must be your primary residence in Idaho.

  • The home must have existed, been under construction, or had a building permit issued on or before January 1, 2002.

  • Each upgrade must meet or exceed the minimum value for that component in the International Energy Conservation Code (IECC) in effect in Idaho the year you make it. Insulation must be added to existing insulation, not replace it. Insulated siding counts only for the separately stated cost of the insulating material.

    What to doCheck the current Idaho IECC minimum (the Division of Occupational and Professional Licenses at dopl.idaho.gov) before you buy, and get the insulation cost itemized. Idaho State Tax Commission - 2025 Individual Income Tax Forms and Instructions (EIN00046, 03-02-2026), Form 39R instructions, Line 4

Applying

How to apply

You claim it on your tax return. Claim on your Idaho return for the year you paid for the upgrade (due April 15 for calendar-year filers).

  1. Make sure the upgrade meets Idaho's energy code minimum.

    The Tax Commission points to the Division of Occupational and Professional Licenses (dopl.idaho.gov) for the IECC values.

    Go to tax.idaho.gov

  2. Keep itemized receipts for materials and labor.
  3. Enter each upgrade and the total on Form 39R, Part B, line 4, with your Idaho Form 40.

Forms and instructionsIdaho State Tax Commission - 2025 Individual Income Tax Forms and Instructions (EIN00046, 03-02-2026), Form 39R instructions, Line 4 · Idaho Code 63-3022B, Deduction for energy efficiency upgrades

Questions about applying(800) 972-7660

Your address

Next steps

Check that it covers your address. Then, if you want, ask for a contractor quote.

FAQ

Questions

How much does Energy Efficiency Upgrade Deduction (Idaho income tax) pay?

You deduct the amount you actually paid or accrued during the tax year to install the upgrades, including labor. Neither the statute nor the instructions set a dollar cap. This lowers taxable income, not the tax itself.

Do renters qualify?

The home must be your primary residence in Idaho.

What’s the deadline?

No fixed deadline. Apply any time while it’s open.

Is it still available?

Yes. It was open when we last checked, on October 27, 2026.

Does insulated siding qualify?

Only the insulation. Insulated siding doesn't qualify unless the siding and insulating material costs are stated separately, and then only the insulating material counts.

Is the cost of labor deductible?

Yes. The cost of labor to install the energy efficiency upgrades is also deductible.

References

Sources

This page is built from these official pages, run by the program itself.

  1. Idaho State Tax Commission - 2025 Individual Income Tax Forms and Instructions (EIN00046, 03-02-2026), Form 39R instructions, Line 4tax.idaho.gov · Read Oct 27, 2026 · Re-checked monthly
  2. Idaho Code 63-3022B, Deduction for energy efficiency upgradeslegislature.idaho.gov · Read Oct 27, 2026 · Re-checked every 90 days
  3. Idaho State Tax Commission - Form 39R, Resident Supplemental Scheduletax.idaho.gov · Read Oct 27, 2026 · Re-checked monthly

When one of these pages changes, we re-check this page against it.

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