Once a taxpayer is domiciled in Idaho, a concurrence of three factors must occur to change the individual’s domicile. The factors are (1) the intent to abandon the Idaho domicile, (2) the intent to acquire a new domicile and (3) physical presence in the new domicile.

Idaho Regs. § 35.01.01.030.02.a. See also, Pratt v. Idaho State Tax Comm’n, 128 Idaho 883, 885 n.2, 920 P.2d 400, 402 n.2 (1996); Idaho Commission Decisions Docket No.16986.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Automatic extension when no tax is payable OR when 80% of tax is paid OR when 100% of the prior year tax is paid