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 when that individual leaves without intending to establish a new domicile elsewhere." Idaho Code, 37-3717B(1)(a).

Residency for a dependent student is based on the domicile of the student’s parent/guardian.  Residency for an independent student is based on the domicile of the independent student or the student’s spouse.

The establishment of domicile in Idaho by a person formerly domiciled in another state has occurred if the person has following:

a. If an undergraduate, is physically present in Idaho primarily for purposes other than educational. An undergraduate student who is enrolled as a full-time student in any term during the prior 12 months shall be presumed to be in Idaho primarily for educational purposes. Such period of enrollment is not counted toward the establishment of a domicile in Idaho unless the student can provide proof of full-time employment in Idaho for the prior 12 month return for the prior tax year.

OR

b. Is a full-time student in a graduate or professional program.

Refer to the Residency Visual for more information.