Idaho is a community-property state. These laws apply to anyone domiciled in Idaho or owning real property (real estate) located in Idaho. The laws affect how you and your spouse file your federal and state income tax returns.
The information below only discusses treatment of community property under Idaho law. Other community-property states have their own community-property laws.
Your domicile is the place you have your permanent home and where you intend to return whenever you’re away. You and your spouse can be domiciled in different states. The laws of the state where a spouse is domiciled determine how the law views assets in a marriage. Read more about domicile
Community property is owned by the “community” of the marriage, which means both spouses. Generally, community property is property — including income — that either you or your spouse acquires during the marriage. But community property excludes some property you acquire during marriage.
You must keep separate property separate from other assets. Separate property can lose its separate character despite any written agreements if, for example, you do either of the following:
Please note that income from separate property is considered community property if you, your spouse, or you and your spouse are domiciled in Idaho, unless you and your spouse have agreed in writing to keep this income separate.
Learn more about community property:
This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.