Idaho § 63-3022N - Marriage penalty adjustment
Full text of Idaho Idaho Statutes § 63-3022N — Marriage penalty adjustment, with citation guidance and answers to common questions.
§ 63-3022N. Marriage penalty adjustment
(1) To eliminate from the calculation of Idaho taxable income any marriage penalty that may exist in the basic standard deductions provided in the Internal Revenue Code, basic federal standard deductions shall be adjusted as provided in this section.
(2) As used in this section, "the marriage penalty" means the difference obtained by subtracting:
(a) The basic standard deduction for joint returns, from
(b) Two (2) times the basic standard deduction for an individual who is not married and who is not a surviving spouse or head of household.
(3) For each taxable year beginning on and after January 1, 2000, the standard deduction in section 63-3022 (j)(1), Idaho Code, shall be: on a joint return, the basic federal joint standard deduction plus the marriage penalty, rounded to the nearest dollar, plus the amount of any additional standard deduction for the aged or blind for which a taxpayer may qualify under section 63 of the Internal Revenue Code.
(4) The basic federal standard deduction for an individual for whom a deduction under section 151 of the Internal Revenue Code is allowable to another taxpayer shall not be reduced below the minimum adjusted basic standard deduction provided by section 63 of the Internal Revenue Code.
[63-3022N, added 2000, ch. 479, sec. 4, p. 1654; am. 2004, ch. 30, sec. 5, p. 61.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-3022N
What does Idaho Statutes § 63-3022N cover?
Section 63-3022N ("Marriage penalty adjustment") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-3022N?
A common citation format is "Idaho Statutes § 63-3022N" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-3022N apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.