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.)

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.


Find out how your residency can affect military income and a military spouse’s income: Income Tax for Active-Duty Military