Idaho State Tax Commission

Idaho State Tax Commission

Idaho Residency Status

Your residency status determines what income the state of Idaho can tax.

There are three residency statuses:

Resident
If you:
  • Keep a home in Idaho for the entire tax year and spend more than 270 days of the year in Idaho; or
  • Are domiciled in Idaho for the entire tax year.
Tax effect:

Idaho taxes all your income, including income from sources outside Idaho. You might be entitled to a credit for taxes paid to another state if some or all the income taxed by Idaho is also taxed by another state.

Part-year resident
If you're a resident of Idaho and you:
  • Changed your domicile either to or from Idaho during the tax year; or
  • Lived in Idaho more than one day during the tax year. This means you have a home in Idaho and are here for more than a temporary reason.
Tax effect:

Idaho taxes all the income you receive while living in Idaho plus any income you receive from Idaho sources when not living in Idaho.

Nonresident

If you aren't a resident or part-year resident of Idaho

Tax effect:

Idaho taxes only your income from Idaho sources.

Domicile

Domicile is the place you have your permanent home and where you intend to return whenever you're away. It's the place that's the center of your personal and business life.

Once established, your domicile doesn't change until you abandon it, get a new one, and are living in your new domicile.

Domicile and residence (where you live) aren't the same thing:

  • You can have more than one residence.
  • You can have only one domicile.

Generally, if you're domiciled in Idaho, you must file an Idaho income tax return. (See Absent from Idaho for 445 days in a 15-month period.)

Example A:

Joe Miller's family lives in Idaho. Joe takes a job out of state, but returns home periodically to be with his family. Idaho is still his permanent home, so Joe is still domiciled in Idaho.

Proving you changed your domicile

You might need to prove you changed your domicile. Evidence of a change of domicile can include:

  • Where your family lives
  • A comparison of homes in different locations
  • Where you're involved in business
  • Where and how you spend time during the year in question
  • Where you keep items that are near and dear to you
  • Giving up your driver's license or homeowner's exemption

This isn't a complete list. Consideration of all facts and circumstances helps determine your domicile.

Page last updated January 29, 2018. Last full review of page: January 29, 2018.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.