Idaho is the center of your financial, social, and family life. Idaho is the place you intend to return to when you’re away. • You’re also an Idaho resident if both of these are true: • You maintain a home in Idaho the entire year. You spend more than 270 days in Idaho during the tax year.
https://tax.idaho.gov/wp-content/uploads/forms/EIN00046/EIN00046_10-23-2024.pdf