If you are required to file a federal income tax return, you must file an Idaho return. If you are filing a federal income tax return only to pay self-employment tax and aren't otherwise required to file a federal income tax return, you aren't required to file an Idaho income tax return.

The filing requirement is based on gross income as shown on the following schedule. When using this schedule, don't include Social Security benefits as gross income unless you are married filing a separate return and lived with your spouse at any time during 2009.

Single dependents: You must file a return if any of the following apply.
Under 65, not blind	Your unearned income was over $950. Your earned income was over $5,700 Your gross income was more than the larger of: $950, OR Your earned income (up to $5,400) plus $300.
Over 65 and/or blind	Your earned income was over $7,100 ($8,500 if 65 or older and blind). Your unearned income was over $2,350 ($3,750 if 65 or older and blind). Your gross income was more than: The larger of:  PLUS   This amount: $950, or   $1,400 ($2,800 if 65 or older and blind) Your earned income (up to $5,400) plus $300.
Married dependents: You must file a return if any of the following apply.
Under 65, not blind	Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your unearned income was over $950. Your earned income was over $5,700 Your gross income was more than the larger of: $950, OR Your earned income (up to $5,400) plus $300.
Either spouse over 65 and/or blind	Your earned income was over $6800 ($7,900 if 65 or older and blind). Your unearned income was over $2,050 ($3,150 if 65 or older and blind). Your gross income was more than: The larger of:  PLUS   This amount: $950, or   $1,100 ($2,200 if 65 or older and blind) Your earned income (up to $5,400) plus $300.