Before preparing your state returns, you may want to call the Idaho tax people and get a clarification.
I'm of the opinion the you do have ID source income and that income is taxable by ID. You report it on both you OH and ID tax returns and take a credit (for the ID tax) on the OH return. I base that opinion on the more common scenario: you retire at the end of 2022, from your job in OH, and move to AZ (or anywhere else). Your employer pays your 2022 bonus to you in 2023 and issues a separate 2023 W-2 for the bonus. Taxable by OH or AZ? Both. OH will take the attitude that the bonus was for work performed in OH and is thus OH source income. AZ will tax it, because it was received while an AZ resident. In your case, the work, in ID, will be performed in the future, not the past, but the principal is the same.
