Moved from Idaho to Tennessee Mid-Year: Which State Tax Returns Do You File?
Answer
Tennessee asks for nothing. Your last state return is the Idaho part-year return covering the months before you moved; after that date Idaho has no claim on income from outside the state, and Tennessee has no personal income tax to impose.
Last verified
The clean part of this move is that only one return follows it. The part that catches people is the withholding: Idaho tax should stop when your residency does, and it often does not without a prompt.
What you file
- 1Part-year return · IdahoForm 43 (part-year resident)
File a Idaho part-year return covering the months you lived in Idaho. Tennessee has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Idaho | Tennessee | |
|---|---|---|
| Taxes wages | Yes — flat | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form 43 | Not applicable |
| Part-year return | Form 43 (part-year resident) | Not applicable |
| Credit for other-state tax | Form 39NR | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Idaho State Tax Commission | Tennessee Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Tennessee and working in Idaho gives:One part-year return — the state you moved to.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Idaho → TennesseeHome state only
- Remote worker: Idaho → TennesseeHome state only
- 1099 contractor: Idaho → TennesseeHome state only — estimated payments
Other Idaho pairs
Questions people actually ask
I moved from Idaho to Tennessee mid-year. Do I have to file in both states?
Tennessee asks for nothing. Your last state return is the Idaho part-year return covering the months before you moved; after that date Idaho has no claim on income from outside the state, and Tennessee has no personal income tax to impose.
How do I split my income between Idaho and Tennessee?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Idaho resident belongs on the Idaho return and income received afterwards on the Tennessee return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Idaho and Tennessee rules on this page were last checked against Idaho State Tax Commission and Tennessee Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Idaho State Tax Commission — individual income taxaccessed 2026-08-07
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07