Establishing Domicile
Domicile is an individual’s true, fixed, and permanent home and place of habitation; it is the place where the individual intends to remain and expects to return to when that individual leaves without intending to establish a new domicile elsewhere. Idaho Code, 37-3717B(1)(a).
Establishment of Idaho domicile is supported by demonstrating the following criteria has been maintained for a minimum of 12 months prior to the start of the term. Follow the applicable track options only if domicile is required by a selected pathway.
- Permanent full-time (30+ hours per week or 120+ hours per month) employment in Idaho and
- Filing of an Idaho resident tax return for the prior year.
- Permanent full-time (30+ hours per week or 120+ hours per month) employment in Idaho and
- Filing of an Idaho resident tax return for the prior year.
Or show at least five of the following:
- Ownership or leasing of residence in Idaho.
- Registration and payment of Idaho taxes or fees (vehicle), other than income tax.
- Registration to vote in Idaho.
- Idaho driver’s license or ID card.
- Evidence of abandonment of previous domicile.
- Establishment of accounts with Idaho financial institutions.
- Other factors such as
- enrollment of dependent children in Idaho primary or secondary schools;
- acceptance of permanent employment in Idaho;
- documentation of need to care for relative in Idaho;
- utility statements; or
- employment documentation.
Graduate or professional students must demonstrate full-time enrollment at an institution of higher education in Idaho.