IDAPA 35.01.01.330 — APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED: APPORTIONMENT

AND ALLOCATION (RULE 330).
Section 63-3027(1), Idaho Code. Sections 63-3027(1)(a) and 63-3027(1)(h), Idaho Code, require that every item of
income be classified either as apportionable income or nonapportionable income. Income for purposes of
classification as apportionable or nonapportionable includes gains and losses. Apportionable income is apportioned
among jurisdictions by use of a formula. Nonapportionable income is specifically assigned or allocated to one (1) or
more specific jurisdictions pursuant to express rules. An item of income is classified as apportionable income if it
falls within the definition of apportionable income. An item of income is nonapportionable income only if it does not
meet the definitional requirements for being classified as apportionable income.
(4-6-23)