Idaho has opted out of the federal exemptions for all debtors,
whether they are Idaho residents or not. “In any federal
bankruptcy proceeding, an individual debtor may exempt from
property of the estate only such property as is specified under
the laws of this state.” Idaho Code Ann. § 11-609.
In re
, 438 B.R. 668 (D. Idaho 2010).

Because Idaho permits only its residents to use its state
exemptions, debtors who are not Idaho residents on the date
of filing are rendered ineligible for state and federal
exemptions. So they will be permitted to use the federal
exemptions under the saving provision in 11 USC § 522(b),
which states, “If the effect of the domiciliary requirement under
subparagraph (A) is to render the debtor ineligible for any
exemption, the debtor may elect to exempt property that is
specified under subsection (d).”
In re Footen, 2012 WL
669849 (Bankr.D.Oregon 2012) (Idaho law did not permit
debtors, who were not residents of Idaho, to use the federal
exemptions. Because this rendered them ineligible for any
exemption, they could use the federal exemptions under the
saving clause.) For additional support, see