IDAPA 35.01.01.040 — PART-YEAR RESIDENT (RULE 040)

Section 63-3013A, Idaho Code
01.
Temporary or Transitory Purpose. For purposes of this rule, an individual is not residing in
Idaho if he is present in Idaho only for a temporary or transitory purpose. Likewise, an individual is not residing
outside Idaho merely by his temporary or transitory absence from Idaho.
(4-6-23)
a.
The length of time in Idaho is only one factor in determining whether an individual is present for
other than a temporary or transitory purpose. Other factors to be considered include business activity or employment
conducted in Idaho, banking and other financial dealings taking place in Idaho, and family and social ties in Idaho. In
general, an individual is present for other than a temporary or transitory purpose if his stay is related to a significant
business, employment or financial purpose or the individual maintains significant family or social ties in Idaho.
(4-6-23)
b.
An individual is present in Idaho only for a temporary or transitory purpose if he does not engage in
any activity or conduct in Idaho other than that of a vacationer, seasonal visitor, tourist, or guest.
(4-6-23)
c.
Presence in Idaho for ninety (90) days or more during a taxable year is presumed to be for other
than a temporary or transitory purpose. To overcome the presumption, the individual must show that his presence was
consistent with that of a vacationer, seasonal visitor, tourist or guest.
(4-6-23)
02.
Place of Abode. An individual who owns a home in Idaho will not be treated as having a place of
abode at that residence if the individual does not have the right to immediately occupy that residence. This definition
does not apply for purposes of the federal foreign income exclusion and only applies for purposes of Sections 63-
3013 and 63-3013A, Idaho Code.
(4-6-23)
03.
Examples. Available at Income Tax Rules Examples.
(4-6-23)