Idaho Code
Idaho Code § 63-3013 (2026)
Resident.
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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.
Notes of Decisions
Cited in 8
cases, 1954–1996 · leading case: Barraclough v. State Tax Comm'n, 266 P.2d 371 (Idaho 1954).
Barraclough v. State Tax Comm'n, 266 P.2d 371 (Idaho 1954). “The trial court based this holding upon the provisions of Section 63-3013, I.C., the material parts of which are as follows: "(a) The term `gross income' includes gains, profits, and income derived from salaries, wages, or compensation for personal service (including personal…”
Kopp v. Baird, 313 P.2d 319 (Idaho 1957). “The plan outlined by the three sections for determination of taxable income is simple, workable and equitable between residents and nonresidents.”
Herndon v. West, 393 P.2d 35 (Idaho 1964). “Q 63-3002 that the legislative intent is " * * * to impose a tax on residents of this state measured by taxable income wherever derived * * Taxpayer relies strongly upon the first part of I.”
John Hancock Mut. Life Ins. Co. v. Neill, 319 P.2d 195 (Idaho 1957). “Subparagraph 7 of § 63-3013, I.C., exempts the income of resident persons and domestic corporations “when derived from sources outside of the state”.”
Futura Corp. v. State Tax Comm'n, 442 P.2d 174 (Idaho 1968). “The statute to which this language was specifically directed read as follows: I.C. § 63-3013 (b): “The term ‘gross income’ does not include the following items, which shall be exempt from taxation under this chapter: “7.”
Pratt v. State Tax Comm'n, 920 P.2d 400 (Idaho 1996). “” I.C. § 63-3013 (emphasis added). Therefore, since the taxpayers contemplated by § 63-3027A(b) have not "resided in this state for the entire taxable year,” the period of time that the taxpayer is an actual "resident” is, by definition, that period in which the person was…”
Grange Mut. Life Co. v. State Tax Comm'n, 283 P.2d 187 (Idaho 1955). “The result is that what is now subparagraph 4 of § 63-3013, I.C. contains exclusions from gross income wholly foreign to this controversy, and wholly foreign to subject matter of subparagraph 1, subdivision (a) of the original Section 38, so that the reference therein to…”
Taylor v. Neill, 326 P.2d 391 (Idaho 1958). “Furthermore, if the legislature, under subsection 4 of § 63-3013 (b), has exempted medical and hospital expenses when reimbursed to the taxpayer by the tort-feasor, whether by suit or agreement, why would it not, under subsection 13, § 63-3016, subd.”
— Idaho Code § 63-3013(b) — 5 cases
Barraclough v. State Tax Comm'n, 266 P.2d 371 (Idaho 1954). “The trial court based this holding upon the provisions of Section 63-3013, I.C., the material parts of which are as follows: "(a) The term `gross income' includes gains, profits, and income derived from salaries, wages, or compensation for personal service (including personal…”
Kopp v. Baird, 313 P.2d 319 (Idaho 1957). “The plan outlined by the three sections for determination of taxable income is simple, workable and equitable between residents and nonresidents.”
Herndon v. West, 393 P.2d 35 (Idaho 1964). “Q 63-3002 that the legislative intent is " * * * to impose a tax on residents of this state measured by taxable income wherever derived * * Taxpayer relies strongly upon the first part of I.”
John Hancock Mut. Life Ins. Co. v. Neill, 319 P.2d 195 (Idaho 1957). “Subparagraph 7 of § 63-3013, I.C., exempts the income of resident persons and domestic corporations “when derived from sources outside of the state”.”
Taylor v. Neill, 326 P.2d 391 (Idaho 1958). “Furthermore, if the legislature, under subsection 4 of § 63-3013 (b), has exempted medical and hospital expenses when reimbursed to the taxpayer by the tort-feasor, whether by suit or agreement, why would it not, under subsection 13, § 63-3016, subd.”
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