Hi and welcome to Just Answer!
Idaho may not tax nonresidents
on income from sources outside Idaho.
Please see page 9 in this publication that specifically addresses your situation - http://tax.idaho.gov/pubs/EPB00671_11-25-2002.pdf
Q: I live and work in Idaho and my husband lives and works in Washington. How do I file our taxes?
A: Spouses can have separate residences and domiciles. Because you live in Idaho, you are an Idaho resident. Although your husband lives in Washington, he could also be an Idaho resident if he is domiciled in Idaho. If you file a joint return
for federal income
tax purposes, you must file a joint return for Idaho. If your husband is not a resident of Idaho, you must file Idaho Form
43, Idaho Part-year Resident & Nonresident Income Tax Return
. Your husband should be listed as a nonresident and you should be listed as a resident. Because Idaho and Washington are both community property states
, each of you has a one-half interest
in the other’s earnings (assuming neither has separate income). You must report one-half of all the community income (including your husband’s earnings) regardless of source plus your separate income. Your husband must report one-half of the community income that is from Idaho sources plus his separate income from Idaho sources.
Let me know if you need any help.