Specific Circumstances of Residency

This section provides scenarios for certain people in Idaho, their residency status, and what that means for filing Idaho income tax returns.

Absent from Idaho for 445 days in a 15-month period

Some people domiciled in Idaho can be treated as nonresidents. Idaho allows an exception to being a resident if you were out of Idaho for at least 445 days in a 15-month period. In this case, you’re not considered to be an Idaho resident and may not have to file an Idaho income tax return.

But the 445-day absence exception isn’t available if:

  • You have a permanent home in Idaho where your spouse or minor children live for more than 60 days during the calendar year.
  • You claim Idaho as your tax home for claiming “away-from-home” expenses on your federal return.
  • You’re employed on the staff of a U.S. Senator or Representative.
  • You hold an elected or appointed office of the U.S. Government other than the armed forces or career appointment in the U.S. Foreign Service.

When you’ll be an Idaho resident again

After you initially satisfy the 445-day absence test, you’ll be considered an Idaho resident again if at any point you’re in Idaho more than 60 days in any calendar year.

In the military

Your military home of record might not be where you’re domiciled. Typically, your state of legal residence is also your state of domicile, but this could be different from your home of record. If you’re stationed in Idaho on active military duty, you’re considered a resident of the state where you’re domiciled.

  • If Idaho is where you’re domiciled, you’re an Idaho resident.
  • If your domicile is another state, you’re a military nonresident.
  • Active duty military pay isn’t taxed.
  • Military nonresidents are taxed on other income received from Idaho sources.

A nonmilitary spouse living in Idaho can be a resident, part-year resident, or a nonresident.

Transportation employees

Federal laws limit states from taxing compensation of certain types of employees. You’re subject to income tax only in your state of residence if:

  • You’re an interstate rail or motor carrier employee, and
  • You have regularly assigned duties in more than one state.

This exclusion doesn’t apply to government employees. The part of your income earned in Idaho is taxable to Idaho.

People who move for seasonal work

They’ll need to determine where their domicile is.

If Don and Diane are domiciled in Idaho — or lived in Idaho more than 270 days (even though they’re domiciled in Alaska) — they’re considered Idaho residents.

Spouses who live and work in different states

Spouses can have separate residences and domiciles.

Retired people traveling in a motorhome