Aliens (Rule 031)

Sections 63-3013, 63-3013A, and 63-3014, Idaho Code 01. Idaho Residency Status. For purposes of the Idaho Income Tax Act, an alien may be either a resident, part-year resident, or nonresident, except a nonresident alien as defined in Section 7701, Internal Revenue Code, will be a nonresident. (4-6-23) a. An alien will determine his Idaho residency status using the tests set forth in Sections 63-3013, 63- 3013A, and 63-3014, Idaho Code. (4-6-23) b. A nonresident alien as defined in Section 7701, Internal Revenue Code, is a nonresident for Idaho. If a nonresident alien has elected to be treated as a resident of the United States for federal income tax purposes, he will determine his Idaho residency status as provided in Paragraph 031.01.a., of this rule. (4-6-23) 02. Filing Status. An alien will use the same filing status for the Idaho return as used on the federal return. If for federal income tax purposes a married alien files as a nonresident alien and does not elect to be treated as a resident, the married alien will use the filing status married filing separate on the Idaho return. (4-6-23) 03. Copy of Federal Forms Required. In addition to the requirements set forth in Rule 800 of these rules, a nonresident alien will attach a copy of the following forms to his Idaho individual income tax return:(4-6-23) a. Form 8843 if filed with the IRS; (4-6-23) b. All Forms 1042-S received for the taxable year. (4-6-23)