IDAPA 35.01.01.031 — ALIENS (RULE 031)

Sections 63-3013, 63-3013A, and 63-3014, Idaho Code
01.
Idaho Residency Status. For purposes of the Idaho Income Tax Act, an alien may be either a
resident, part-year resident, or nonresident, except a nonresident alien as defined in Section 7701, Internal Revenue
Code, will be a nonresident.
(4-6-23)
a.
An alien will determine his Idaho residency status using the tests set forth in Sections 63-3013, 63-
3013A, and 63-3014, Idaho Code.
(4-6-23)
b.
A nonresident alien as defined in Section 7701, Internal Revenue Code, is a nonresident for Idaho.
If a nonresident alien has elected to be treated as a resident of the United States for federal income tax purposes, he
will determine his Idaho residency status as provided in Paragraph 031.01.a., of this rule.
(4-6-23)
02.
Filing Status. An alien will use the same filing status for the Idaho return as used on the federal
return. If for federal income tax purposes a married alien files as a nonresident alien and does not elect to be treated as
a resident, the married alien will use the filing status married filing separate on the Idaho return.
(4-6-23)
03.
Copy of Federal Forms Required. In addition to the requirements set forth in Rule 800 of these
rules, a nonresident alien will attach a copy of the following forms to his Idaho individual income tax return:(4-6-23)
a.
Form 8843 if filed with the IRS;
(4-6-23)
b.
All Forms 1042-S received for the taxable year.
(4-6-23)