Idaho taxes residents on all income. You can be a resident by domicile, or by keeping a home in the state and spending enough days there.
You are a Idaho resident if you are domiciled in Idaho, or if you maintain a permanent place of abode in the state and spend more than 270 days there. Idaho requires the home be maintained the entire year, and a 445-day (about 15-month) absence can break residency.
Idaho treats a non-domiciliary as a resident when two things are true in the same year: you maintain a permanent place of abode in the state, and you spend more than 270 days there. Meet both and Idaho taxes you as a resident even if your true home is elsewhere. Idaho requires the home be maintained the entire year, and a 445-day (about 15-month) absence can break residency.
Idaho generally counts any part of a day in the state as a full day. Days add up across every trip during the year, not just one stay.
In an audit the burden is on you to prove the days you were outside the state. A contemporaneous day-by-day log, backed by phone, card, and travel records, is the strongest defense.
DayStayed counts your days in Idaho automatically and warns you before you cross the line.
Maintaining a permanent place of abode in Idaho and spending more than 270 days in the state during the year, even if you are domiciled elsewhere.
Idaho generally counts any part of a day in the state as a full day.
Residents are taxed on all income for the year.
Track your days by state automatically and keep an export ready before anyone asks for it.
