IDAPA 35.01.01.030 — RESIDENT (RULE 030)

Section 63-3013, Idaho Code
01.
Resident. The term resident applies to individuals, estates, and trusts.
(4-6-23)
02.
Domicile. The term domicile means the place where an individual has his true, fixed, permanent
home and principal establishment, and where he intends to return when absent. An individual can have several
residences or dwelling places, but he legally has only one domicile at a time.
(4-6-23)
a.
Domicile, once established, is never lost until there is a concurrence of a specific intent to abandon
an old domicile, an intent to acquire a specific new domicile, and the actual physical presence in a new domicile.
(4-6-23)
b.
All individuals who have been domiciled in Idaho for the entire taxable year are residents for Idaho
income tax purposes, even though they have actually resided outside Idaho during all or part of the taxable year,
except as provided in Section 63-3013(2), Idaho Code.
(4-6-23)
c.
Any individual meeting the safe harbor exception to residency status is either a nonresident or part-
year resident.
(4-6-23)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 031
Page 13
d.
The safe harbor exception to being a resident of Idaho does not apply to a servicemember or a
servicemember's spouse domiciled in Idaho if the Servicemembers Civil Relief Act applies to the individual.
(4-6-23)