Form 39NR, Part-year Resident and Nonresident 2025

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You are a Part-Year Resident if you moved into or out of Idaho during the tax year. You may also be considered a part-year resident if you moved outside of Idaho temporarily or moved back after a temporary absence.
Which Are the Tax-Free States? As of 2023, Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming are the only states that do not levy a state income tax. Note that Washington does levy a state capital gains tax on certain high earners.
A Kentucky Resident is an individual that spends at least 183 days in Kentucky during the tax year. A Nonresident of Kentucky is and individual that did not reside in Kentucky during the tax year. A Part-Year Resident is an individual that moved into or out of Kentucky during the tax year.

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Form PTE-12 is the reconciliation schedule you include with the entitys Idaho income tax return (Form 41S, Form 65, or Form 66) as required by Idaho Code section 63-3036B. Include each owners complete information whether the owner has Idaho distributable income or a loss.
Note: The Kentucky legislature eliminated the withholding requirement for nonresident corporate partners, members, or shareholders and the composite return language effective for tax years beginning January 1, 2022.
​​Individual Income Tax is due on all income earned by Kentucky residents and all income earned by nonresidents from Kentucky sources.
Continuously Resided means you have maintained a physical presence in Idaho for 12 consecutive months.
Who Must File. You must file a return if you are a nonresident alien engaged or considered to be engaged in a trade or business in the United States during the year.

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