Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.045 - NONRESIDENT
Current through August 31, 2023
Sections 63-3014, 63-3026A, Idaho Code
01. Traveling Salesmen. (4-6-23)
02. Motor Carrier Employees Covered by Title 49, Section 14503, United States Code. Compensation paid to an interstate motor carrier employee who has regularly assigned duties in more than one state is subject to income tax only in the employee's state of residence. A motor carrier employee is defined in Title 49, Section 31132(2), United States Code, and includes: (4-6-23)
03. Water Carrier Employees Covered by Title 46, Section 11108, United States Code. Compensation paid to a water carrier employee is subject to income tax only in the employee's state of residence if such employee: (4-6-23)
04. Air Carrier Employees Covered by Title 49, Section 40116(f), United States Code. Compensation paid to an air carrier employee who has regularly assigned duties on aircraft in more than one state is subject to the income tax laws of only: (4-6-23)
05. Rail Carrier Employees Covered by Title 49, Section 11502, United States Code. Compensation paid to an interstate rail carrier employee who performs regularly assigned duties on a railroad in more than one (1) state is subject to income tax only in the employee's state of residence. (4-6-23)
06. Pension Income Covered by Title 4, Section 114, United States Code. Pension income, including certain guaranteed payments made to a retired partner of a partnership, per Title 4, Section 114(b)(1)(I), United States Code, is subject to income tax only in the individual's state of residence or domicile. (4-6-23)