Are you a resident, a nonresident, or a part-year resident? The following will help you decide:
You are an Idaho resident, even though you live outside Idaho, if the following are true:
- You think of Idaho as your permanent home
- Idaho is the center of your financial, social, and family life
- Idaho is the place you intend to return to when you are away
You are also an Idaho resident if the following are true:
- You maintained a home in Idaho the entire year
- You spent more than 270 days in Idaho during the tax year
You are a nonresident if your permanent home is outside of Idaho all year.
You are a part-year resident if you moved into or out of Idaho during the tax year.
You are still a resident if:
- You temporarily moved outside of Idaho, or
- You moved back to Idaho after a temporary absence.
SPECIAL-CASE IDAHO RESIDENTS
You are considered a nonresident if all of the following are true:
- You are an Idaho resident who lived outside of Idaho for at least 445 days in a 15-month period.
- After satisfying the 15-month period, you spent less than 60 days in Idaho during the year.
- You didn't have a personal residence in Idaho for yourself or your family during any part of the year.
- You didn't claim Idaho as your federal tax home.
- You weren't employed on the staff of a U.S. senator or representative.
- You didn't hold an elective or appointive office of the U.S. Government other than the armed forces or a career appointment
in the U.S. Foreign Service.This exception to being a resident of Idaho doesn't apply to a qualified servicemember.