Hearsay is a statement that (1) the person making it (the declarant) does not make while testifying at the current trial or hearing (in other words, the statement is made out of court); and (2) a party offers as evidence to prove the truth of the matter asserted in the statement.

Hearsay is generally not admissible as evidence—but there are many exceptions to hearsay, and statements that are non-hearsay. The law governing hearsay is usually located in the applicable state or federal rules of evidence, which are interpreted and applied by courts in court opinions or cases.

In Idaho, hearsay is addressed under the Idaho Rules of Evidence, specifically Rule 801 which defines hearsay and Rule 802 which generally prohibits the admission of hearsay evidence in court proceedings. Hearsay is an out-of-court statement offered to prove the truth of the matter asserted and is typically not admissible because the declarant is not present to be cross-examined. However, Idaho's rules, similar to the Federal Rules of Evidence, provide numerous exceptions to the hearsay rule. These exceptions can include, but are not limited to, statements made under the belief of impending death, statements against interest, certain statements of personal or family history, and records of regularly conducted activity, among others. Additionally, some statements are considered non-hearsay under Rule 801(d), such as prior inconsistent statements given under oath, certain admissions by a party-opponent, and statements of identification. It is important for attorneys to be familiar with these rules and exceptions when preparing for trial in Idaho courts.