Your residency status determines what income the state of Idaho can tax. There are three residency statuses:
- Resident
- Part-year resident
- Nonresident
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.