2005 Idaho Code - 63-3013 — RESIDENT

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3013.  RESIDENT. (1) The term "resident," for income tax purposes,
means any individual who:
    (a)  Is domiciled in the state of Idaho for the entire taxable year; or
    (b)  Maintains a place of abode in this state for the entire taxable year
    and spends in the aggregate more than two hundred seventy (270) days of
    the taxable year in this state. Presence within the state for any part of
    a calendar day shall constitute a day spent in the state unless the
    individual can show that his presence in the state for that day was for a
    temporary or transitory purpose.
    (2)  An individual shall not be considered a resident, but may be
considered a part-year resident, during a period of absence from this state
described as follows:
    (a)  The period begins with an individual leaving this state if the
    individual is absent from this state for at least four hundred forty-five
    (445) days in the first fifteen (15) months.
    (b)  During such period, but excluding the first fifteen (15) months, the
    individual was not present in this state for more than sixty (60) days in
    any calendar year.
    (c)  During such period, the individual did not maintain a permanent place
    of abode in this state at which his spouse (unless he and his spouse are
    legally separated) or minor or dependent children are present for more
    than sixty (60) days during any calendar year.
    (d)  The individual did not, during such period, hold an elective or
    appointive office of the government of the United States (other than the
    armed forces of the United States or career appointees in the United
    States foreign service).
    (e)  The individual was not, during such period, employed on the staff of
    an elective officer in the legislative branch of the government of the
    United States; and
    (f)  The individual did not, during such period, claim Idaho as his tax
    home for federal income tax purposes.
    (g)  The period ends with an individual returning to this state if such
    individual remains or resides in the state for more than sixty (60) days.
    (3)  Any individual who is a nonresident alien as defined in section 7701
of the Internal Revenue Code is not a resident within the meaning of this
section.