Residency Status

Your residency status determines what income the State of Idaho can tax. There are three residency statuses:

  • Resident
  • Part-year resident
  • Nonresident

In addition to the information below, also see Domicile, Specific circumstances of residency, and In Idaho for more than a temporary purpose.


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.


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