IDAPA 35.01.01.045 — NONRESIDENT (RULE 045)

Sections 63-3014, 63-3026A, Idaho Code
01.
Traveling Salesmen.
(4-6-23)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 045
Page 16
a.
A nonresident salesman who works in Idaho is subject to Idaho taxation regardless of the location
of his post of duty or starting point.
(4-6-23)
b.
If an individual is paid on a mileage basis, the gross income from sources within Idaho includes
that portion of the total compensation for personal services that the number of miles traveled in Idaho bears to the
total number of miles traveled within and without Idaho. If the compensation is based on some other measure, such as
hours, the total compensation for personal services must be apportioned between Idaho and other states and foreign
countries in a manner that allocates to Idaho the portion of total compensation reasonably attributable to personal
services performed in Idaho. See Rule 270 of these rules.
(4-6-23)
02.
Motor Carrier Employees Covered by Title 49, Section 14503, United States Code.
Compensation paid to an interstate motor carrier employee who has regularly assigned duties in more than one state is
subject to income tax only in the employee's state of residence. A motor carrier employee is defined in Title 49,
Section 31132(2), United States Code, and includes:
(4-6-23)
a.
An operator, including an independent contractor, of a commercial motor vehicle;
(4-6-23)
b.
A mechanic;
(4-6-23)
c.
A freight handler; and
(4-6-23)
d.
An individual, other than an employer, who in the course of his employment directly affects
commercial motor vehicle safety. Employees of the United States, a state, or a local government are not included.
Employer, as used in this rule, means a person engaged in business affecting interstate commerce that owns or leases
a commercial motor vehicle in connection with that business, or assigns an employee to operate it. See Title 49,
Section 31132(3), United States Code.
(4-6-23)
03.
Water Carrier Employees Covered by Title 46, Section 11108, United States Code.
Compensation paid to a water carrier employee is subject to income tax only in the employee's state of residence if
such employee:
(4-6-23)
a.
Is engaged on a vessel to perform assigned duties in more than one (1) state as a pilot licensed
under Title 46, Section 7101, or licensed or authorized under the laws of a state; or
(4-6-23)
b.
Performs regularly assigned duties while engaged as a master, officer, or crewman on a vessel
operating on the navigable waters of more than one (1) state.
(4-6-23)
04.
Air Carrier Employees Covered by Title 49, Section 40116(f), United States Code.
Compensation paid to an air carrier employee who has regularly assigned duties on aircraft in more than one state is
subject to the income tax laws of only:
(4-6-23)
a.
The employee's state of residence, and
(4-6-23)
b.
The state in which the employee earns more than fifty percent (50%) of the pay from the air carrier.
(4-6-23)
05.
Rail Carrier Employees Covered by Title 49, Section 11502, United States Code.
Compensation paid to an interstate rail carrier employee who performs regularly assigned duties on a railroad in more
than one (1) state is subject to income tax only in the employee's state of residence.
(4-6-23)
06.
Pension Income Covered by Title 4, Section 114, United States Code. Pension income, including
certain guaranteed payments made to a retired partner of a partnership, per Title 4, Section 114(b)(1)(I), United States
Code, is subject to income tax only in the individual's state of residence or domicile.
(4-6-23)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 075
Page 17