Burglary is generally the unlawful entry of a building or structure to commit a felony criminal offense (crime), theft, or assault. The definition of burglary varies from state to state (and in the federal system), and some states have different degrees of severity of the burglary offense, depending on the nature of the unlawful entry (type of building or structure), the intended purpose, and the illegal action taken by the defendant once inside the building or structure. In some states, breaking into an automobile, a coin-operated machine, or an ATM (automated teller machine) with the intent to commit a theft may also constitute the crime of burglary.

A defendant generally commits the offense of burglary of a building or habitation (1) by entering a private habitation or any part of a building that was not open to the public, (2) without the consent of the owner, and (3) with the intent to commit a felony, theft, or assault.

A defendant may also commit the offense of burglary of a building or habitation by entering with consent, but remaining hidden with the intent to commit a felony, theft, or assault—or entering with consent and attempting to commit a felony, theft, or assault, or actually committing a felony, theft, or assault.

Some states make a distinction between burglary of a habitation (a place used for overnight accommodations) and burglary of a building that is not a habitation (home). Burglary of a habitation is usually treated as a more serious offense with greater penalties.

In Idaho, burglary is defined under Idaho Code § 18-1401 as the unauthorized entry into any building, structure, or any part thereof, with the intent to commit any theft or felony therein. Idaho law does not require a breaking and entering; merely entering with the intent to commit a crime is sufficient. The statute also covers situations where a person enters lawfully but remains unlawfully with the intent to commit a crime. Idaho does not differentiate between burglary of a habitation and other buildings in its primary burglary statute; however, the penalties may vary depending on the circumstances of the crime and the presence of aggravating factors. Burglary in Idaho is generally treated as a felony, and the intent to commit a crime must be present at the time of entry to qualify as burglary. If a person commits burglary of a dwelling where someone is present, it may result in more severe penalties. Additionally, Idaho recognizes crimes such as unlawful entry, which may apply in situations where the elements of burglary are not fully met.