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Taxation of Employee Benefits: Idaho

Taxation of Employee Benefits requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Brightmine Editorial Team

Summary

  • Same-sex marriage is legal in Idaho and the value of health insurance benefits provided to the same-sex spouse of an employee is tax free. Idaho does not recognize civil unions or domestic partnerships; the value of benefits provided to an employee's civil union partner or domestic partner is taxable and subject to income tax withholding. See Same-Sex Couple Health Insurance Benefits.