Idaho State Statutes - Idaho Attorney Directory

(1) The term "resident," for income tax purposes,
means any individual who:
(a) Is domiciled in the state of Idaho for the entire taxable year; or
(b) Maintains a place of abode in this state for the entire taxable year
and spends in the aggregate more than two hundred seventy (270) days of
the taxable year in this state. Presence within the state for any part of
a calendar day shall constitute a day spent in the state unless the
individual can show that his presence in the state for that day was for a
temporary or transitory purpose.
(2) An individual shall not be considered a resident, but may be
considered a part-year resident, during a period of absence from this state
described as follows:
(a) The period begins with an individual leaving this state if the
individual is absent from this state for at least four hundred forty-five
(445) days in the first fifteen (15) months.
(b) During such period, but excluding the first fifteen (15) months, the
individual was not present in this state for more than sixty (60) days in
any calendar year.
(c) During such period, the individual did not maintain a permanent place
of abode in this state at which his spouse (unless he and his spouse are
legally separated) or minor or dependent children are present for more
than sixty (60) days during any calendar year.
(d) The individual did not, during such period, hold an elective or
appointive office of the government of the United States (other than the
armed forces of the United States or career appointees in the United
States foreign service).
(e) The individual was not, during such period, employed on the staff of
an elective officer in the legislative branch of the government of the
United States; and
(f) The individual did not, during such period, claim Idaho as his tax
home for federal income tax purposes.
(g) The period ends with an individual returning to this state if such
individual remains or resides in the state for more than sixty (60) days.

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