diff --git a/salt/states/file.py b/salt/states/file.py
index 2feb98f48b..475c3579d0 100644
--- a/salt/states/file.py
+++ b/salt/states/file.py
@@ -781,10 +781,12 @@ def _check_directory_win(name,
     if not os.path.isdir(name):
         changes = {name: {'directory': 'new'}}
     else:
-        # Check owner
+        # Check owner by SID
         if win_owner is not None:
-            owner = salt.utils.win_dacl.get_owner(name)
-            if not owner.lower() == win_owner.lower():
+            current_owner = salt.utils.win_dacl.get_owner(name)
+            current_owner_sid = salt.utils.win_functions.get_sid_from_name(current_owner)
+            expected_owner_sid = salt.utils.win_functions.get_sid_from_name(win_owner)
+            if not current_owner_sid == expected_owner_sid:
                 changes['owner'] = win_owner
 
         # Check perms
diff --git a/tests/integration/states/test_file.py b/tests/integration/states/test_file.py
index f4fca4c887..34df82cf9d 100644
--- a/tests/integration/states/test_file.py
+++ b/tests/integration/states/test_file.py
@@ -889,6 +889,31 @@ class FileTest(ModuleCase, SaltReturnAssertsMixin):
         self.assertFalse(os.path.exists(straydir))
         self.assertTrue(os.path.isdir(name))
 
+    def test_directory_is_idempotent(self):
+        '''
+        Ensure the file.directory state produces no changes when rerun.
+        '''
+        name = os.path.join(TMP, 'a_dir_twice')
+
+        if IS_WINDOWS:
+            username = os.environ.get('USERNAME', 'Administrators')
+            domain = os.environ.get('USERDOMAIN', '')
+            fullname = '{0}\\{1}'.format(domain, username)
+
+            ret = self.run_state('file.directory', name=name, win_owner=fullname)
+        else:
+            ret = self.run_state('file.directory', name=name)
+
+        self.assertSaltTrueReturn(ret)
+
+        if IS_WINDOWS:
+            ret = self.run_state('file.directory', name=name, win_owner=username)
+        else:
+            ret = self.run_state('file.directory', name=name)
+
+        self.assertSaltTrueReturn(ret)
+        self.assertSaltStateChangesEqual(ret, {})
+
     @with_tempdir()
     def test_directory_clean_exclude(self, base_dir):
         '''