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Idaho Statutes Title 63. Revenue and Taxation § 63-3013A. Part-year resident

Current as of January 01, 2024 | Updated by Findlaw Staff

The term “part-year resident,” for income tax purposes, means any individual who is not a resident and who:

(a) Has changed his domicile from Idaho or to Idaho during the taxable year; or

(b) Has resided in Idaho for more than one (1) day during the taxable year. An individual shall be deemed to reside within Idaho for any calendar day in which that individual has a place of abode in this state and is present in this state for more than a temporary or transitory purpose. Presence for any fraction of a calendar day shall be counted as a whole day.

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Cite this article: FindLaw.com - Idaho Statutes Title 63. Revenue and Taxation § 63-3013A. Part-year resident - last updated January 01, 2024 | https://codes.findlaw.com/id/title-63-revenue-and-taxation/id-st-sect-63-3013a/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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