This page provides a plain-English summary of key elder care and estate planning information specific to Idaho residents. It covers Idaho Medicaid limits, estate tax rules, advance directive information, and links to important Idaho agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Idaho Medicaid — 2026 Eligibility Limits for Long Term Care
Idaho’s Medicaid program is administered by the Idaho Department of Health and Welfare — DHW. Idaho expanded Medicaid under the Affordable Care Act in 2020 providing coverage to adults up to 138 percent of the federal poverty level.
Important 2026 update — Healthy Connections program ended Idaho’s Healthy Connections and Healthy Connections Value Care — HCVC — primary care case management programs terminated on December 31 2025. These programs previously provided care coordination and 24/7 nurse advice lines for many Idaho Medicaid members. If you or a family member were enrolled in these programs contact Idaho Medicaid at 1-800-926-2588 to confirm your current coverage and care coordination options.
Income limit — single applicant — slightly higher than most states The income limit for a single Idaho nursing home Medicaid applicant is $3,002 per month in 2026 — slightly higher than the $2,982 standard used by most states. Idaho is an income cap state meaning applicants whose income exceeds this limit must establish a Qualified Income Trust — also called a Miller Trust or QIT — to qualify.
Asset limit — single applicant A single applicant must have $2,000 or less in countable assets. Exempt assets include the primary residence with equity up to $752,000 if the applicant intends to return home, one vehicle, personal belongings and household furnishings, a burial plot, and irrevocable funeral trusts.
IRA and retirement account treatment — favorable rule in Idaho Idaho has a favorable rule for IRAs. An applicant’s IRA is exempt from the asset limit if it is in payout status — meaning the Required Minimum Distribution is actively being withdrawn. The non-applicant spouse’s IRA is automatically exempt regardless of payout status. This is more favorable than most states which count retirement accounts as countable assets regardless of payout status.
Home and community based care — Aged and Disabled Waiver Idaho’s primary HCBS program for seniors is the Aged and Disabled — A&D — Waiver which provides home and community based services for Idahoans aged 65 and older or adults aged 18 and older with physical disabilities who need nursing facility level care but want to remain at home. The asset limit is $2,000 for a single applicant and the income limit is $3,002 per month. Services include personal care homemaker services adult day services respite care assistive technology and home modifications.
Personal Care Services Program Idaho also offers a State Plan Personal Care Services — PCS — program providing in-home personal care assistance for eligible Medicaid members. The PCS program does not have spousal impoverishment protections — meaning the community spouse does not receive a Monthly Maintenance Needs Allowance or Community Spouse Resource Allowance under PCS. The A&D Waiver does include full spousal impoverishment protections.
Idaho Medicaid Plus — IMPlus — for dual eligibles Idaho offers a program called Idaho Medicaid Plus — IMPlus — for adults aged 21 and older who are enrolled in both Medicare Parts A B and D and qualify for enhanced Medicaid. IMPlus coordinates Medicare and Medicaid benefits and covers nursing home care and long term services. The income limit for IMPlus is $1,047 per month for a single applicant. Contact Idaho DHW for more information about IMPlus eligibility.
Married couples — one spouse applying When only one spouse applies for Idaho Medicaid through the A&D Waiver or nursing home Medicaid the community spouse — the spouse who remains at home — may retain 50 percent of the couple’s combined countable assets up to a maximum of $162,660. If 50 percent of the couple’s assets is less than $32,532 the community spouse may retain up to $32,532. The applicant spouse retains $2,000.
Monthly Maintenance Needs Allowance The minimum Monthly Maintenance Needs Allowance for the community spouse is $2,643.75 per month in 2026. The maximum is $4,066.50 per month for community spouses with high housing costs.
Personal needs allowance — among the lowest in the country Idaho nursing home Medicaid recipients are allowed to keep only $40 per month as a personal needs allowance — one of the lowest in the country. The remainder of income is applied toward the cost of care.
Look-back period and divestment penalty Idaho has a 60-month — five year — look-back period for nursing home Medicaid and A&D Waiver applications. The look-back period does not apply to the Personal Care Services program. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility. The 2026 divestment penalty divisor in Idaho is based on the statewide average monthly cost of nursing facility care.
Estate recovery Idaho requires Medicaid estate recovery. After an Idaho Medicaid recipient dies the state seeks reimbursement from the estate for long term care costs paid. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Idaho Medicaid Applications can be submitted online through the Idaho iRide portal at healthandwelfare.idaho.gov, by phone at 1-877-456-1233, or in person at your local Idaho DHW regional office.
Idaho Medicaid administering agency Idaho Department of Health and Welfare — healthandwelfare.idaho.gov
Idaho Estate Tax — 2026
No Idaho state estate tax Idaho does not impose a state estate tax. Idaho is one of the most favorable states in the country for estate planning — no state estate tax no inheritance tax and no state gift tax. This gives Idaho a significant advantage over neighboring states like Oregon which imposes a state estate tax on estates over $1 million and Washington which imposes a state estate tax on estates over $3 million.
No Idaho inheritance tax Idaho does not impose an inheritance tax. Beneficiaries who receive assets from an Idaho decedent owe no Idaho inheritance tax regardless of the size of the inheritance or their relationship to the deceased.
Federal estate tax Idaho residents may be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The exemption is portable between spouses meaning a married couple can protect up to $30,000,000 from federal estate tax with proper planning. The top federal estate tax rate is 40 percent on amounts above the exemption.
No Idaho gift tax Idaho does not impose a state gift tax. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026.
Idaho income tax Idaho has a flat state income tax rate of 5.8 percent in 2026. Social Security benefits are not taxed in Idaho. Idaho fully taxes withdrawals from retirement accounts including 401(k) plans and income from private pension plans. However Idaho offers a deduction on income from public pension plans for taxpayers aged 65 and older. Idaho’s combination of no Social Security tax and a relatively modest flat income rate makes it moderately favorable for retirees.
Idaho property taxes — low effective rate Idaho has an effective property tax rate of approximately 0.50 percent — well below the national average. Idaho also imposes a 3 percent annual cap on increases to assessed values for primary residences providing stability for long-term homeowners. Note that when property is inherited and reassessed this cap protection may reset — heirs who inherit Idaho real estate should be aware of this potential reassessment impact.
Step-up in basis Inherited assets in Idaho receive a stepped-up tax basis to fair market value at the date of the original owner’s death. This can significantly reduce capital gains taxes when beneficiaries later sell inherited property.
Idaho Advance Directives
Idaho law recognizes the following advance directive documents:
Idaho Durable Power of Attorney for Health Care Names a healthcare agent to make medical decisions on your behalf when you are unable to do so. Must be signed and witnessed by two adults or notarized.
Idaho Living Will — Natural Death Act Declaration Documents your wishes regarding life-sustaining treatment when you have a terminal condition or are in a persistent vegetative state. Must be signed and witnessed by two adults.
Idaho POLST — Physician Orders for Life-Sustaining Treatment Idaho uses a POLST form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician or nurse practitioner.
Idaho Do Not Resuscitate Order A physician order directing emergency personnel not to perform CPR. Idaho has standardized out-of-hospital DNR protocols.
Idaho Advance Directive Registry Idaho does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare agent physician and any hospital or care facility where you receive care.
Free Idaho advance directive forms Free Idaho-specific advance directive forms are available at caringinfo.org and from the Idaho Medical Association at idmed.org.
Idaho Key Agencies and Resources
Idaho Department of Health and Welfare — DHW Administers Idaho Medicaid including long term care programs. Website: healthandwelfare.idaho.gov Phone: 1-877-456-1233
Idaho Commission on Aging — ICOA Coordinates programs and services for older Idahoans including home care nutrition programs caregiver support and the Idaho SHIBA program for free Medicare counseling. Website: aging.idaho.gov Phone: 1-208-334-3833 Idaho SHIBA — free Medicare counseling: 1-800-247-4422
Idaho Area Agencies on Aging Idaho is served by 6 Area Agencies on Aging that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Idaho Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and assisted living facilities. Investigates complaints and helps resolve problems free of charge. Website: aging.idaho.gov/ombudsman Phone: 1-208-334-3833
Idaho State Bar Lawyer Referral Service Connects Idahoans with attorneys including those who specialize in elder law and estate planning. Website: isb.idaho.gov Phone: 1-208-334-4500
Idaho Legal Aid Services Provides free civil legal services to low income Idahoans including seniors on issues related to Medicaid benefits housing and elder law. Website: idaholegalaid.org Phone: 1-208-746-7541
Idaho Veterans Resources
Idaho Division of Veterans Services — IDVS Provides services and benefits to Idaho veterans and their families including free VA claims assistance and connections to Idaho veterans resources. Website: veterans.idaho.gov Phone: 1-208-780-1300
Idaho State Veterans Homes Idaho operates veterans homes providing long term care to eligible veterans and their spouses. Facilities are located in Boise and Pocatello. Website: veterans.idaho.gov/veterans-homes
Idaho Senior Property Tax Benefits
Property Tax Reduction Program — Circuit Breaker Idaho homeowners aged 65 and older or who are disabled and meet income requirements may qualify for the Property Tax Reduction program — also known as the circuit breaker. The program can reduce property taxes on the primary residence and up to one acre of land by $250 to $1,500 depending on income. Apply through your county assessor’s office by April 15.
Property Tax Deferral Program Idaho homeowners aged 62 and older who meet income requirements may defer property taxes on their primary residence until the home is sold. Deferred taxes accrue interest and become a lien on the property. Apply through your county assessor’s office.
Homeowner’s Exemption Idaho homeowners who occupy their home as their primary residence qualify for a homeowner’s exemption that reduces the taxable value of the home by up to $125,000 — providing meaningful property tax savings for all qualifying Idaho homeowners regardless of age.
Disabled Veteran Property Tax Reduction Idaho veterans who are 100 percent service-connected disabled or who receive VA compensation at the 100 percent rate may qualify for a property tax reduction on their primary residence. Apply through your county assessor’s office.
Finding Elder Law and Estate Planning Attorneys in Idaho
The following resources can help you find a qualified elder law or estate planning attorney in Idaho:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- Idaho State Bar Lawyer Referral Service — isb.idaho.gov — 1-208-334-4500
- Idaho Chapter of NAELA — Idaho has an active NAELA chapter with members throughout the state
- Idaho Legal Aid Services — idaholegalaid.org — free legal assistance for income-qualifying seniors — 1-208-746-7541
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Idaho Medicaid rules and other figures change frequently. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: May 2026