Are you a resident, a part-year resident or a nonresident?
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 fi nancial, 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 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.
You are a nonresident if your permanent home is outside of Idaho all year.