# IDAPA 35.01.01.032: Section 032. Members Of The Uniformed Services (Rule 032)

> Idaho · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_IDAPA_35_01_01_032

## Section

- **Citation:** IDAPA 35.01.01.032
- **Heading:** Section 032. Members Of The Uniformed Services (Rule 032)
- **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 032

## Text

Section 63-3013, Idaho Code 01. Servicemembers Civil Relief Act. Section 511 of the Servicemembers Civil Relief Act (50 U.S.C . App. Section 571) provides that a servicemember will neither lose nor acquire a residence or domicile with regard t o his income tax as a result of being absent or present in a state due to military orders. (4-6-23) 02. Servicemember. A servicemember is defined to include any member of the uniformed services a s that term is defined in 10 U.S.C. Section 101(a)(5). A member of the uniformed services includes: (4-6-23) a. A member of the armed forces, which includes a member of the Army, Navy, Air Force, Marin e Corps, or Coast Guard on active duty. It also includes a member of the National Guard who has been called to activ e service by the President of the United States or the Secretary of Defense of the United States for a period of more than thirty (30) consecutive days under 32 U.S.C. Section 502(f), for purposes of responding to a national emergenc y declared by the President and supported by federal funds. (4-6-23) b. The commissioned corps of the National Oceanic and Atmospheric Administration in activ e service; and (4-6-23) c. The commissioned corps of the Public Health Service in active service. (4-6-23) 03. Idaho Residency Status. (4-6-23) a. A servicemember does not become an Idaho resident for income tax purposes by reason of bein g present in Idaho solely in compliance with military orders. (4-6-23) b. A servicemember does not lose his status as an Idaho resident for income tax purposes by reason o f being absent from Idaho solely in compliance with military orders. The safe harbor exception to being a resident a s provided in Section 63-3013(2), Idaho Code, does not apply to a servicemember covered by the federal law. (4-6-23) c. If a servicemember is present in or absent from Idaho for reasons other than compliance with military orders, the standard analysis of residency under Sections 63-3013, 63-3013A, and 63-3014, Idaho Code , applies. (4-6-23) 04
rders. The safe harbor exception to being a resident a s provided in Section 63-3013(2), Idaho Code, does not apply to a servicemember covered by the federal law. (4-6-23) c. If a servicemember is present in or absent from Idaho for reasons other than compliance with military orders, the standard analysis of residency under Sections 63-3013, 63-3013A, and 63-3014, Idaho Code , applies. (4-6-23) 04. Military Service Compensation. (4-6-23) a. Section 511 of the Servicemembers Civil Relief Act (50 U.S.C. App. Section 571) provides that th e military service compensation of a servicemember who is not domiciled in Idaho is not considered income fro m Idaho sources. (4-6-23) b. The military service compensation of a servicemember who is domiciled in Idaho is subject t o Idaho income tax. However, Section 63-3022(h), Idaho Code, provides that compensation paid to a member of th e United States Armed Forces for active-duty military service performed outside Idaho is deducted from taxabl e income in determining the member’s Idaho taxable income. A member of the armed forces does not include the commissioned corps of the National Oceanic and Atmospheric Administration or the commissioned corps of th e Public Health Service, unless they have been militarized by Presidential Executive Order under Title 42, Unite d States Code. (4-6-23) 05. Military Separation Pay. Military separation pay received for voluntary or involuntary separatio n from active military service is not considered military service compensation. Therefore, Subsection 032.04 of thi s rule does not apply. (4-6-23) a. Military separation pay is included in Idaho taxable income only if the recipient is domiciled in o r residing in Idaho when the separation pay is received. (4-6-23) b
tion Pay. Military separation pay received for voluntary or involuntary separatio n from active military service is not considered military service compensation. Therefore, Subsection 032.04 of thi s rule does not apply. (4-6-23) a. Military separation pay is included in Idaho taxable income only if the recipient is domiciled in o r residing in Idaho when the separation pay is received. (4-6-23) b. For purposes of this rule, a former active duty servicemember whose home of record at the time o f separation from the military was a state other than Idaho is not deemed to be residing in Idaho if he moves from Idah o within thirty (30) days from the date of separation from active duty. (4-6-23) 06. Nonmilitary Income. All Idaho source income earned by a servicemember is subject to Idaho taxation except as expressly limited by the Idaho Income Tax Act and these rules. (4-6-23) 07. Spouses of Servicemembers. Beginning on January 1, 2009, Section 511 of the Servicemember s Civil Relief Act also applies to the spouse of a servicemember. (4-6-23) a. If a spouse of a servicemember has the same domicile or state of residency for tax purposes as the servicemember, the spouse of the servicemember does not become an Idaho resident for income tax purposes b y reason of being present in Idaho solely to be with the servicemember who is stationed in Idaho. (4-6-23) b. If a spouse of a servicemember and the servicemember are both Idaho residents for income tax purposes, the spouse of the servicemember does not lose his status as an Idaho resident for income tax purposes b y reason of being absent from Idaho solely to be with the servicemember who is stationed outside of Idaho. (4-6-23) c. If the spouse is not a resident of Idaho for income tax purposes because of the reason stated i n Paragraph 032.07.a. of this rule, income for services performed in Idaho by the spouse will not be deemed to b e income from Idaho sources. (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_032. Check the current official text before relying on it. Not legal advice.