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Idaho Admin. Code r. 34.03.01.016 | State Regulations | US Law
A contribution of community property shall be deemed to be given one-half (1/2) by each spouse. To be treated as community property the contribution must be
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Married People and Community Property | Idaho State Tax
Idaho is a community-property state. These laws apply to anyone domiciled in Idaho or owning real property (real estate) located in Idaho.
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2017 Publication 523
Jan 30, 2018 Your new basis in the home is $75,000 ($25,000 for one-half of the adjus- ted basis plus $50,000 for one-half of the fair market value).
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