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Level 3
February 20, 2026
Question

what does an entry of NRF mean on a state return?

  • February 20, 2026
  • 1 reply
  • 4 views

My client has a state return from Idaho.  Where the Fed AGI is supposed to show up on the state form I see NRF instead?

1 reply

BobKamman
Level 15
February 20, 2026

On an Idaho state tax return, an entry of NRF stands for Not Required to File.  It is used by nonresidents or part-year residents who are filing an Idaho return only to get a refund of taxes that were withheld from their pay, even though they did not meet the minimum income threshold required to file a return in Idaho.

Level 3
February 24, 2026

Thanks, your answer was mostly correct except that he is a full year resident of Idaho.  You were right that he didn't meet the minimum income threshold and that is what triggered the NRF.  I just wish that the software had a better "help" message for that because it took me a long time to figure it out.

Thank you for your time - K.