Idaho has opted out of the federal exemptions for all debtors,
regardless of residency. “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.
Because nonresidents are not eligible to use the state
exemptions, they will 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 West, 352 B.R. 905 (Bankr.M.D.Fla.2006) (because
debtor was not resident of Indiana and its exemptions were
limited to residents, its exemptions were not available to her
and debtor was eligible for the federal exemptions under the
saving provision); In re Jewell, 2006 WL 2258363 (Bankr.W.D.
N.Y.2006) (debtors, who were not residents of Colorado on
date of filing were not eligible for its exemptions because its
exemptions were limited to residents but debtors were eligible
for federal exemptions under the saving provision); In re
Crandall, 2006 WL 2051367 (Bankr.M.D.Fla.2006) (because
debtor was not domiciled in New York on the date of filing, and
its exemptions were limited to domiciliaries, debtor was eligible
for federal exemptions under the saving provision); In re
Underwood, 342 B.R. 358 (Bankr.N.D.Fla.2006) (savings
provision would entitle debtor to federal exemptions if Colorado’
s opt-out applied to her); In re Robedee, 2007 WL 1576139 (S.
D.Fla. 2007) (if applicable state provides no exemptions to
nonresidents, they may use the federal exemptions under the
saving clause);In re Nickerson, 375 B.R. 869 (Bankr.W.D.Mo.
2007) (debtors who are unable to take advantage of state
exemptions because they no longer reside in that state may
use the federal exemptions under the saving provision); In re
Fabert, 2008 WL 104104 (Bankr.D.Kan.2008) (debtor fits
squarely within the saving provision because applicable state
denies debtor its exemptions).