If you’re on vacation or visiting, you’re considered to be in Idaho only for a temporary purpose. However, you should consider several factors to determine whether you’re in Idaho for more than a temporary purpose, including:
- The time you spend in Idaho: Are you here for more than 90 days?
- Any business activity you conduct: Is your stay related to a significant business purpose?
- Banking and other financial dealings: Is your stay related to a significant financial purpose?
- Family and social ties: Do you have important family or social ties in Idaho?
If you answered “yes” to any of the questions above, you must show that your stay is consistent with that of a vacationer or visitor.
Example A
Bill and Lois are domiciled in California and have a home there. They also own a home in Idaho where they vacation each summer. In 2017 they spent 100 days in Idaho. Because they were in Idaho at least 90 days, Bill and Lois must prove they were here only on a temporary basis, as vacationers or tourists. They didn't conduct business while in Idaho, didn't work in Idaho, and didn't have any family living here. They bought nonresident fishing licenses and didn't claim the Idaho homeowner's exemption on their home. Bill and Lois regularly attended church in Idaho and bought memberships to the local golf course. Bill and Lois are considered Idaho nonresidents because their activity in Idaho is like a vacationer or tourist.
Example B
Chuck is a construction worker domiciled in Utah where he also has a home. He works in Idaho every April through June on road construction projects. While working in Idaho, he stays in a travel trailer. Chuck’s job in Idaho means he’s here for more than a temporary purpose even though he’s living in a travel trailer. Chuck files as a part-year resident. He’s subject to Idaho tax on all the income he receives during the time he lives in Idaho and any Idaho source income.