Bankruptcy exemptions in Idaho: what you can keep
The Idaho exemption list, the homestead rule, which state's law applies and how to claim exemptions.
Checked against official sources: October 25, 2026.
Short answer
In Idaho you use state exemptions only (exemptions are the property the law lets you keep). Your home (homestead): $175,000 of net value (market value minus liens) in your homestead, with no limit on land area.
- Exemption system
- State exemptions only
- Car or other vehicle
- $10,000 in one motor vehicle (per individual)
- Wildcard (any property)
- $1,500 in any tangible personal property.
- Amounts
- Amounts last changed by 2020 Idaho Session Laws ch. 232; not indexed.
The Idaho exemption list
Exemptions are the property the law lets you keep. You use the Idaho list. The federal list is not available in Idaho.
Law: Idaho Code § 11-609
| What | Idaho exemption |
|---|---|
Home (homestead) | $175,000 of net value (market value minus liens) in your homestead, with no limit on land area The homestead is the house, mobile home or manufactured home you live in or intend to live in, with its buildings and land. It is protected automatically once you occupy it as your principal residence. For unimproved land or a home you do not yet live in, you must record a declaration of homestead with the county recorder (and a declaration of abandonment for any other homestead). The statute sets one cap per homestead; it does not say the amount doubles for married couples. Law: Idaho Code §§ 55-1001, 55-1003, 55-1004 |
Car or other vehicle | $10,000 in one motor vehicle (per individual) Law: Idaho Code § 11-605(3) |
Household goods and clothing | Household furnishings, goods and appliances, clothing, animals, books, musical instruments, family portraits and heirlooms: up to $1,000 per item and $7,500 total. Jewelry up to $1,000 total. One firearm up to $1,500. Food and water (with containers and shelving) for 12 months. Health aids reasonably necessary (no limit). Law: Idaho Code §§ 11-605(1), (2), (4), (8), 11-603(2) |
Wildcard (any property) | $1,500 in any tangible personal property Law: Idaho Code § 11-605(10) |
Tools of your trade | $10,000 total in implements, professional books, business equipment and tools of the trade Law: Idaho Code § 11-605(3) |
Wages | Earned but unpaid wages, salary and pay for personal services are exempt up to $2,500 per calendar year. Separately, garnishment is limited to the lesser of 25% of weekly disposable earnings or the amount above 30 times the federal minimum wage. Law: Idaho Code §§ 11-605(11), 11-207 |
Retirement accounts | Pensions, annuities, retirement and disability allowances, and plans and accounts under IRC 401(a), 403(a), 403(b), 408 (IRA), 408A (Roth IRA) and 457 are exempt and treated as spendthrift trusts; Idaho college savings program accounts too. Federal government pensions are exempt even after deposit. QDROs and child support are not blocked. Law: Idaho Code § 11-604A |
Public benefits | Social Security and veterans' benefits (except for support orders), federal, state and local public assistance, medical-care benefits and medical savings accounts are exempt. Unemployment benefits are exempt and stay exempt if not mixed with other money. Workers' compensation is exempt from all creditors except support orders. Law: Idaho Code §§ 11-603(3)-(6), 72-1375(3), 72-802 |
Other exemptions |
Law: Idaho Code § 11-605(9); Idaho Code § 11-603(1); Idaho Code § 11-605(7) |
Amounts: Amounts last changed by 2020 Idaho Session Laws ch. 232; not indexed. Current text read on the Idaho Legislature's official statutes site in October 2026.
Your home in Idaho
$175,000 of net value (market value minus liens) in your homestead, with no limit on land area
The homestead is the house, mobile home or manufactured home you live in or intend to live in, with its buildings and land. It is protected automatically once you occupy it as your principal residence. For unimproved land or a home you do not yet live in, you must record a declaration of homestead with the county recorder (and a declaration of abandonment for any other homestead). The statute sets one cap per homestead; it does not say the amount doubles for married couples.
Law: Idaho Code §§ 55-1001, 55-1003, 55-1004
Retirement money
Pensions, annuities, retirement and disability allowances, and plans and accounts under IRC 401(a), 403(a), 403(b), 408 (IRA), 408A (Roth IRA) and 457 are exempt and treated as spendthrift trusts; Idaho college savings program accounts too. Federal government pensions are exempt even after deposit. QDROs and child support are not blocked.
Law: Idaho Code § 11-604A
Retirement money in tax-exempt accounts is protected whichever set of exemptions you use (IRAs subject to the 522(n) cap).
Law: 11 U.S.C. 522(b)(3)(C), 522(d)(12), 522(n)
If you moved in the last 2 years
You use the exemption law of the state where you lived (your domicile) for the full 730 days (2 years) before you filed. If you moved between states during those 2 years, you use the law of the state where you lived for the 180 days before that 2-year period, or where you lived the longest part of those 180 days.
Law: 11 U.S.C. 522(b)(3)(A)
If this rule leaves you with no exemptions at all (for example, the state's exemptions apply only to its residents and you no longer live there), you can use the federal exemptions instead.
Law: 11 U.S.C. 522(b)(3), flush language
In nearby states
- Oregon: State or federal, your choice. Home (homestead): $158,300 in equity for one debtor; $316,700 combined when two or more members of the same household are debtors.
- Montana: State exemptions only. Home (homestead): $350,000 in 2021, increased by 4% every calendar year after 2021.
- Washington: State or federal, your choice. Home (homestead): the greater of $125,000 or the county median sale price of a single-family home in the previous calendar year.
- Nevada: State exemptions only. Home (homestead): $605,000 of equity in your home.
Your next steps in Idaho
Make a property list
Every item of property goes on Official Form 106A/B.
Match each item to an exemption
The table above shows the Idaho amount for each kind of property.
List the exemptions you claim
Exemptions are claimed on Official Form 106C.
Talk to legal aid
Free help: Idaho Volunteer Lawyers Program (Idaho Law Foundation) – free civil legal help for low-income Idahoans and Idaho Legal Aid Services.
Free help in Idaho
- Idaho Volunteer Lawyers Program (Idaho Law Foundation) – free civil legal help for low-income Idahoans · (208) 334-4500
- Idaho Legal Aid Services
- U.S. Bankruptcy Court, District of Idaho – Self Representation resources
- Find free legal aid at LawHelp.org
- U.S. Bankruptcy Court for the District of Idaho – Court's self-help page
Questions about exemptions in Idaho
State or federal exemptions in Idaho?
No. Idaho requires you to use the state exemptions.
What is the homestead exemption in Idaho?
$175,000 of net value (market value minus liens) in your homestead, with no limit on land area
Can I keep my car in Idaho?
$10,000 in one motor vehicle (per individual)
Does Idaho have a wildcard exemption?
$1,500 in any tangible personal property
Are furniture and clothes exempt in Idaho?
Household furnishings, goods and appliances, clothing, animals, books, musical instruments, family portraits and heirlooms: up to $1,000 per item and $7,500 total. Jewelry up to $1,000 total. One firearm up to $1,500. Food and water (with containers and shelving) for 12 months. Health aids reasonably necessary (no limit).
Are retirement accounts protected in bankruptcy in Idaho?
Pensions, annuities, retirement and disability allowances, and plans and accounts under IRC 401(a), 403(a), 403(b), 408 (IRA), 408A (Roth IRA) and 457 are exempt and treated as spendthrift trusts; Idaho college savings program accounts too. Federal government pensions are exempt even after deposit. QDROs and child support are not blocked.
What is the wage exemption in Idaho?
Earned but unpaid wages, salary and pay for personal services are exempt up to $2,500 per calendar year. Separately, garnishment is limited to the lesser of 25% of weekly disposable earnings or the amount above 30 times the federal minimum wage.