# IDAPA 35.01.01.031: Section 031. Aliens (Rule 031)

> Idaho · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_031

## Section

- **Citation:** IDAPA 35.01.01.031
- **Heading:** Section 031. Aliens (Rule 031)
- **Jurisdiction:** Idaho
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Administrative Code / IDAPA 35 (Tax Commission, State) / Chapter 35.01.01 / Section 031

## Text

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 Revenu e 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, h e 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 federa l return. If for federal income tax purposes a married alien files as a nonresident alien and does not elect to be treated a s 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 thes e 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)

## Nearby sections

- [IDAPA 35.01.01.000 Section 000. Legal Authority](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_000.md)
- [IDAPA 35.01.01.001 Section 001. Scope](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_001.md)
- [IDAPA 35.01.01.002 Section 002. Incorporation By Reference (Rule 002)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_002.md)
- [IDAPA 35.01.01.010 Section 010. Definitions (Rule 010)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_010.md)
- [IDAPA 35.01.01.015 Section 015. Internal Revenue Code (Rule 015)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_015.md)
- [IDAPA 35.01.01.016 Section 016. Idaho Gross Income (Rule 016)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_016.md)
- [IDAPA 35.01.01.025 Section 025. Taxable Year And Accounting Period (Rule 025)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_025.md)
- [IDAPA 35.01.01.030 Section 030. Resident (Rule 030)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_030.md)
- [IDAPA 35.01.01.031 Section 031. Aliens (Rule 031)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_031.md)
- [IDAPA 35.01.01.032 Section 032. Members Of The Uniformed Services (Rule 032)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_032.md)
- [IDAPA 35.01.01.033 Section 033. American Indians (Rule 033)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_033.md)
- [IDAPA 35.01.01.034 Section 034. Estate -- Residency Status (Rule 034)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_034.md)
- [IDAPA 35.01.01.040 Section 040. Part-Year Resident (Rule 040)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_040.md)
- [IDAPA 35.01.01.045 Section 045. Nonresident (Rule 045)](https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_045.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_031. Check the current official text before relying on it. Not legal advice.