Idaho Non Resident Rental Income Tax

You may need to -- the standard is $2,500 of gross income, not net income.

According to Who Must File in the Idaho Instructions - Individual Income Tax 2023, a return must be filed by every nonresident with more than $2,500 gross income from Idaho sources.

Per the instructions:

Gross income means all income you received in the form of money, property, goods, and services that aren’t exempt from tax. It’s measured before subtracting allowable deductions. Gross income includes, but isn’t limited to:

• Income from wages, salaries, tips, interest, and dividends that isn’t exempt from tax

• Self-employment income before expenses

• Farm income before expenses

• Rental income before expenses

• The shareholders’ or partners’ share of gross income from S corporations and partnerships

• Unemployment compensation

• Certain scholarship and fellowship grants

• Gains from sales of property

• Pensions and annuities

• Taxable Social Security benefits

 

Scholarships used for tuition, fees, supplies, books, and equipment required for courses leading to a degree aren’t included in gross income.