IDAPA 35.01.01.250 — NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS -- INCOME SUBJECT TO

IDAHO TAXATION (RULE 250).
Sections 63-3026A(1) and (2), Idaho Code
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 251
Page 30
01.
Receipt of Income -- Part-Year Residents. For purposes of determining if income is reportable to
Idaho by a part-year resident, a cash basis taxpayer is considered to have earned or received income when it is
actually or constructively received, except as provided in Subsections 250.04 and 250.05.
(4-6-23)
02.
Receipt of Intangible Income -- Part-Year Residents.
(4-6-23)
a.
Interest and dividend income received from a source other than from a pass-through entity is
considered to be earned or received by a part-year resident ratably during the taxable year.
(4-6-23)
b.
If a transaction or activity gives rise to income that is reported in a subsequent year when the
taxpayer is a part-year resident, the income must be treated as received ratably during that subsequent year.
Subsection 250.04 also applies to income that is not received during the year by the taxpayer, but which must be
reported in taxable income.
(4-6-23)
c.
A part-year resident must report such income to Idaho in the proportion that the number of days
during the taxable year that the individual qualified as an Idaho part-year resident bears to total days in the taxable
year.
(4-6-23)
03.
Receipt of Pass-Through Items of Income and Losses -- Part-Year Residents.
(4-6-23)
a.
For a part-year resident who is a shareholder in an S corporation, or a partner in a partnership, the
income, gains, losses and other pass-through items from the S corporation or partnership are treated as received
ratably during the taxpayer's taxable year. If the taxpayer was not a shareholder or partner for the entire taxable year,
the pass-through items are treated as received ratably during the portion of the taxable year the taxpayer was a
shareholder of the S corporation or partner of the partnership.
(4-6-23)
b.
For a part-year resident who is a beneficiary of an estate or trust, the income, gains, losses and other
pass-through items from the estate or trust are treated as received ratably during the taxpayer's taxable year. If the
taxpayer was not a beneficiary of the estate or trust for the entire taxable year, the pass-through items are treated as
received ratably during the portion of the taxable year the taxpayer was a beneficiary of the estate or trust.
(4-6-23)
c.
A part-year resident must report such income to Idaho in the proportion that the number of days
during the taxable year that the individual qualified as an Idaho part-year resident bears to total days in the taxable
year.
(4-6-23)
04.
Examples. Available at Income Tax Rules Examples.
(4-6-23)