IDAPA 35.01.01.273 — IDAHO COMPENSATION: UNEMPLOYMENT COMPENSATION (RULE 273)

Section 63-3026A(3), Idaho Code. Unemployment compensation benefits are Idaho source income if the benefits are
received by the taxpayer from the state of Idaho, even though the benefits may relate to wages earned in Idaho and
another state. Unemployment compensation benefits received from another state does not constitute Idaho source
income even though the calculation of the benefits may be based in part on wages earned in Idaho.
(4-6-23)