What Is My Idaho Residency Status?

Program Entry

1. From the left-side navigation menu, select State.
2. From the Let's Get Started on Your State Return screen, select Get Started.
3. Choose Idaho as your state return and select Continue.
4. On the Select Your Idaho Return Residency screen, choose the return type that applies to you:
   • Resident
   • Part-Year Resident
   • Nonresident

The residency selection screen is shown during the initial Idaho return setup process and determines which Idaho return and residency questions you'll complete.

Idaho Resident

You're an Idaho resident if you were domiciled in Idaho for the entire year or if you maintained a home in Idaho and spent more than 270 days in the state during the year. You may also be considered a resident if:

• You live outside Idaho but consider Idaho your permanent home.
• Your financial, social, and family ties remain centered in Idaho.
• You intend to return to Idaho whenever you're away.

Residents generally file Idaho Form 40 and report all income, regardless of where it was earned.

Idaho Nonresident

You're a nonresident if you maintained a permanent home outside Idaho for the entire year and don't meet Idaho's residency requirements.

Nonresidents generally file Idaho Form 43 only if they have Idaho-source income, such as wages earned in Idaho, Idaho business income, or income from Idaho property.

Idaho Part-Year Resident

You're a part-year resident if you moved into or out of Idaho during the tax year.

You may also be considered a part-year resident if:

• You temporarily moved out of Idaho and later returned.
• You established or ended Idaho residency during the year.

Part-year residents file Idaho Form 43 and report income received while they were an Idaho resident, plus any Idaho-source income received while a nonresident. 

What If I Was a Resident but My Spouse Wasn't?

If you filed a joint federal return and one spouse was an Idaho resident while the other spouse was a nonresident or part-year resident, select the residency status that applies to each spouse during the Idaho return setup. Idaho specifically provides residency status selections for spouses with different residency situations. 

Additional Information

For more information about Idaho residency rules, visit the Idaho residency guide.