Who is a full-year resident of Idaho?

You are a full-year resident of Idaho if all of the following are true:

• You think of Idaho as your permanent home.
• Idaho is the center of your financial, social, and family life.
• Idaho is the place you intend to return to when you are away.

You are also considered a full-year resident of Idaho if both of the following are true:

• You maintained a home in Idaho the entire year.
• You spent more than 270 days in Idaho during 2025.