Gunmen on Saturday attacked the police station in the Adavi Local Government Area of the state.
According to the police authorities, three officers were killed during the attack.
However, ISWAP said the attack was carried out by “soldiers of the caliphate”.
It added that five police officers were killed while the police station and two vehicles were burnt.
This comes a few days after the group claimed responsibility for an explosion that killed six people in a market in Taraba on Tuesday.
Though Taraba is in the country’s North-East where the group, which was an offshoot of Boko Haram, has been active, the state had until now been insulated from the activities of the Islamist group.
Also, the attack on the Kogi police station by ISWAP could be a hint that the group is moving towards the Southern part of Nigeria.