Domicile Test for Idaho State Income Tax
Idaho uses the concept of domicile as the primary method for determining residency status for Idaho state income tax purposes. Your domicile is considered your true, fixed, permanent home. Idaho defines a resident as an individual domiciled in the state for the entire tax year. Factors indicating domicile include your principal residence, voter registration, car registration (which affects car sales tax in Idaho), and significant family ties. You may be an Idaho resident for tax purposes even if temporarily living elsewhere. Understanding your residency status is crucial for properly filing your Idaho state taxes.