Who it applies to
People domiciled elsewhere who maintain an Idaho abode throughout the year.
Idaho — statutory residence
Idaho requires an abode throughout the tax year and more than 270 days for this route. Domicile is separate; temporary/transitory-day qualifications and absence rules need review.
Check your own dates: Idaho — statutory residence calculator →
Summary
- Day rule / reminder
- Home all year + more than 270 days
- Window
- Calendar year
- What the tool measures
- The recorded-day component
- Official reference
- Idaho Code 63-3013 ↗
Idaho requires an abode throughout the tax year and more than 270 days for this route. Domicile is separate; temporary/transitory-day qualifications and absence rules need review.
The rule
Domicile is a separate basis for residence, subject to applicable exceptions. This page tracks the presence route for people whose domicile is elsewhere. The home must be kept for the entire taxable year.
Counting the days
Counts recorded dates in Idaho during the calendar year, including part days. US days recorded without a state are not counted.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Identify the state for each US visit; nationwide US records are not assigned to a state automatically.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · United States, Idaho
Illustrative home answer: a permanent place of abode is maintained.
Recorded result: 10 days
Example 2 — overlapping records
- to · United States, Idaho
- to · United States, Idaho
Illustrative home answer: a permanent place of abode is maintained.
Recorded result: 15 days
Example 3 — two visits with a gap
- to · United States, Idaho
- to · United States, Idaho
Illustrative home answer: a permanent place of abode is maintained.
Recorded result: 16 days
Exceptions & edge cases
Domicile is a separate basis for residence, subject to applicable exceptions. This page tracks the presence route for people whose domicile is elsewhere. The home must be kept for the entire taxable year.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“The number of days settles the whole question.”
The permanent-place-of-abode condition and domicile considerations must be reviewed alongside the count.
“Unrecorded days are included in the total.”
The calculator uses only the dates you enter. Missing history can make the result incomplete.
Frequently asked questions
What does this rule count?
Idaho requires an abode throughout the tax year and more than 270 days for this route. Domicile is separate; temporary/transitory-day qualifications and absence rules need review.
Which counting window does this tool use?
Calendar year. Counts recorded dates in Idaho during the calendar year, including part days. US days recorded without a state are not counted.
What else should I check before relying on the total?
Domicile is a separate basis for residence, subject to applicable exceptions. This page tracks the presence route for people whose domicile is elsewhere. The home must be kept for the entire taxable year.
Where can I read the official requirements?
Read Idaho Code 63-3013 ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
Keep exploring
More for Idaho →Tax residency
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330 full days in foreign countries over 12 months
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US closer connection — under 183 days
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New York — statutory residence
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New York — 30-day exception
Domiciliaries: 30 days or fewer, no NY home
New YorkRead the rule