Each state has its own requirements and rules for tax filing. You will file a Part-Year return for both Arizona and Idaho.
If you file a joint return for federal income tax purposes, you must file a joint return for Idaho. Because you are not a resident of Idaho, you must file using an Idaho Form 43, Idaho Part-year Resident & Nonresident Income Tax Return. You would be listed as a nonresident. Your wife would be listed as a resident. Because Idaho and Arizona are both community property states, each spouse has a one-half interest in the other's earnings. You must report one-half of all the community income regardless of source plus any separate income. You must report one-half of the community income that's from Idaho sources plus any separate income from Idaho sources.
A full-year Arizona resident who is married to a part-year Arizona resident may file a joint Arizona income tax return using Arizona Form 140PY.
When a full-year resident and a part-year resident file a joint Arizona income tax return, the full-year resident individual must report all income from all sources (including community property income earned by an out-of-state spouse) and the part-year resident must report all income earned while an Arizona resident plus any income derived from Arizona sources while an Arizona nonresident (including any community property income earned by the Arizona resident spouse). The exemptions must be apportioned as if both the full-year resident spouse and the part-year resident spouse were part-year residents.
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