FEDERAL BANKRUPTCY EXEMPTIONS ARE NOT AVAILABLE
All law references are to Idaho Bankruptcy Code unless noted.

ASSET

EXEMPTION

LAW PROVISION

HOMESTEAD

Real property or mobile home to $100,000 ; sale proceeds exempt for 6 months

55-1003, 55-1113

Must record homestead exemption for property that is not yet occupied

55-1004

INSURANCE

Annuity contract proceeds to $1,250 per month

41-1836

Death or disability benefits

11-604(1)(a), 41-1834

Fraternal benefit society benefit

41-3218

Group life insurance benefits

41-1835

Homeowners’ insurance proceeds to amount of homestead exemption

55-1008

Life insurance proceeds if clause prohibits proceeds from being used to pay beneficiary’s creditors

41-1930

Unmatured life insurance contract, other than credit life insurance contract; and dividend, interest, or loan value of any unmatured life insurance contract under which the insured is the debtor or the debtor's dependent, up to $5,000.

11-604, 41-1833, 11-605

Medical, surgical or hospital care benefits

11-603(5)

MISCELLANEOUS

Alimony, child support needed for support

11-604(1)(b)

Liquor licenses

23-514

Property of business partnership

53-325

PENSIONS
also see wages

ERISA-qualified benefits

55-1101

Firefighters

72-1422

Police officers

50-1517

Public employees

59-1317

Other pensions needed for support; payments can’t be mixed with other money

11-604(1)(e)

PERSONAL PROPERTY

Appliances, furnishings, books, clothing, pets, musical instruments, 1 firearm, family portraits and sentimental heirlooms to $600 per item, $5,000 total

11-605(1)

Building materials

45-514

Burial plots

11-603(1)

Crops cultivated by debtor on maximum 50 acres, to $1,000; includes water rights of 160 inches

11-605(6)

Health aids needed

11-603(2)

Jewelry to $1000

11-605(2)

Motor vehicle to $5,000

11-605(3)

Personal injury recoveries needed for support

11-605(1)(c)

Proceeds for damaged exempt property for 3 months after proceeds received

11-606

Wrongful death recoveries needed for support

11-604(1)(c)

PUBLIC BENEFITS

Aid to blind, aged, disabled, AFDC

56-223

Federal, state and local public assistance

11-603(4)

General assistance

56-223

Social security

11-603(3)

Unemployment compensation

11-603(6)

Veterans’ benefits

11-603(3)

Workers’ compensation

72-802

TOOLS OF TRADE

Arms, uniforms and accourtrements that peace officer, national guard or military personnel is required to keep

11-605(5)

Implements, books and tools of trade to $2,500

11-605(3)

WAGES

Minimum 75% of earned but not paid wages, pension payments; bankruptcy judge may authorize more for low-income debtors

11-207