ID H0369

An estate is treated as a resident estate if the decedent was a resident of Idaho on the date of death.

A trust (other than a qualified funeral trust) is treated as a resident trust if three or more of the following conditions existed for the entire taxable year: the grantor's domicile is in Idaho, the trust is governed by Idaho law, the trust has real or tangible personal property in Idaho, the trustee's domicile is in Idaho, or trust administration takes place in Idaho.

A trust is treated as a part-year resident trust each day of the taxable year during which three or more of the residency conditions existed.

Qualified funeral trusts with a single trustee may file a composite return with each beneficiary's interest taxed as a separate trust for rate schedule and filing requirement purposes.

A trust that does not qualify as a resident or part-year resident trust is treated as a nonresident trust, with no distinction made between inter vivos and testamentary trusts or between revocable and irrevocable trusts.