Idaho Admin. Code r. 35.01.01.030 - RESIDENT
Section 63-3013, Idaho Code
01.
Resident. The term resident
applies to individuals, estates, and trusts. (4-6-23)
02.
Domicile. The term domicile
means the place where an individual has his true, fixed, permanent home and
principal establishment, and where he intends to return when absent. An
individual can have several residences or dwelling places, but he legally has
only one domicile at a time. (4-6-23)
a.
Domicile, once established, is never lost until there is a concurrence of a
specific intent to abandon an old domicile, an intent to acquire a specific new
domicile, and the actual physical presence in a new domicile.
(4-6-23)
b. All individuals who
have been domiciled in Idaho for the entire taxable year are residents for
Idaho income tax purposes, even though they have actually resided outside Idaho
during all or part of the taxable year, except as provided in Section
63-3013(2), Idaho
Code. (4-6-23)
c. Any individual
meeting the safe harbor exception to residency status is either a nonresident
or part year resident. (4-6-23)
d.
The safe harbor exception to being a resident of Idaho does not apply to a
servicemember or a servicemember's spouse domiciled in Idaho if the
Servicemembers Civil Relief Act applies to the individual.
(4-6-23)
Notes
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