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).