Individuals who have a gross income of more than $2,500 while living in the state of Idaho, or nonresidents who gross more than that amount from sources within the state, are required to file an Idaho income tax return.

Nonresidents are required to file when they have earned over $2,500 in taxable income within the state of Idaho. Some Idaho individuals are considered special case residents for tax purposes, meaning they live in the state but are not subject to the rest of the residency requirements.

These special case residents aren’t required to file a return if they aren’t in the state for a total of 445 days or more within 15 months. After being absent for 445 days, you can’t stay in the state for more than 60 days in a single calendar year. If you do, you will be considered an Idaho resident.

After 90 days in state in a single year, you are considered to have a permanent reason for being in Idaho. In that case, you will be taxed as a resident. If you believe your purpose in the state is temporary or transitory, you need to show proof that your stay is visiting in nature.