Residency Status

Domicile

Specific Circumstances of Residency

In Idaho for More Than a Temporary Reason

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.

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.

Nonresident

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