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                                                         Form ID K-1 — Schedule
                                                         Partner’s, Shareholder’s, or Beneficiary’s                                                                                  2022
                                                         Share of Idaho Adjustments, Credits, etc.
                                                      Mo Day Year               Mo Day                                    Year
                              For tax year 
                              beginning                      22          ending                                                               Final K-1                   Amended K-1
                              Part I — Pass-through Entity (PTE) Information
                                 Partnership          S Corporation Estate      Resident Trust                                    Nonresident Trust               Qualified Investment Partnership
                              PTE EIN                                                                                        PTE name

                              PTE current address                                                                            City                                   State ZIP code

                              Part II — Owner Information
                                 General Partner         Limited Partner   Shareholder                                        Beneficiary     Other LLC Member            Disregarded Entity
                              Owner’s SSN/EIN                                                                                Owner’s name

                              Owner’s current address                                                                        City                                   State ZIP code

PTE filing code:                                  Nonresident Owner Agreement (A)                                         Composite (C)                             Affected Business Entity (E)
                                                  Not Required (N)                                                        Idaho Resident Individual (R)             Pass-through Withholding (W)
Owners should refer to the ID K-1 instructions to determine if they have an Idaho filing requirement.
Beneficiary’s percentage of distributive share                                                                                %

Owner’s share of profit and loss/stock ownership:                               Beginning                                                %    Ending                      %

Part III — Pass-through Owner’s Share of Idaho Apportionment Factor Items
                                                                                                                                        Total                             Idaho
                              1. Real and tangible personal property: Beginning ...............                           1 
                              2. Real and tangible personal property: Ending ....................                         2 
                              3.  Capitalized rent expense ...................................................            3 
                              4.  Sales ................................................................................. 4 
                              5.  Payroll ............................................................................... 5 

Partnerships and Corporations 6. Idaho apportionment factor ..................................................................................................... 6                             %

Part IV — Idaho Distributable Income                                                                                              Column A                                Column B
Federal Income                                                                                                                        Federal                             Idaho Apportioned
                              7. Ordinary income (loss) ......................................................            7 
                              8. Net rental real estate income (loss) ..................................                  8 
                              9. Interest income .................................................................        9 
10.  Ordinary dividends ............................................................ 10 
                              11.  Royalties ...........................................................................  11 
12.                              Net short-term capital gain (loss) ......................................                12 
13.                              Net long-term capital gain (loss). Include 1231 gain .........                           13 
14.                              Other income (loss). Include schedule .............................                      14 
15.                              Section 179 deduction ......................................................             15 
16.                              Guaranteed payments subject to Idaho apportionment factor ..                             16 
17.                              Charitable contributions ........................................................        17 
18.                              Trust/Estate income ..........................................................           18 
19.                              Subtotal, federal income ................................................                19 
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                                                                                              Form ID K-1 — Schedule     2022     (continued)
Idaho Additions                                                                               Column A                                             Column B
                                                                                              Total Gross Owner’s Share                            Idaho Apportioned Amount
20. State, municipal, and local taxes .......................................              20 
21. Interest and dividends not taxable under 
    Internal Revenue Code (IRC) ............................................               21 
22. Bonus depreciation addition ..............................................             22 
23. Other Idaho additions. Include schedule ...........................                    23 
Idaho Subtractions                                                                            Column A                                             Column B
                                                                                              Total Gross Owner’s Share                            Idaho Apportioned Amount
24. Interest from Idaho municipal securities included in 
    line 20, net expenses ........................................................ 24 
25.  Interest on U.S. government obligations, net expenses .... 25 
26. Idaho technological equipment donation ...........................                     26 
27. Bonus depreciation deduction ...........................................               27 
28. Other Idaho subtractions and descriptions ........................                     28 
29. Subtotal net business income ............................................              29 
Allocated Income                                                                              Column A                                             Column B
                                                                                              Total Gross Owner’s Share                            Idaho Amount
30. Guaranteed payments sourced as compensation to Idaho ....                              30 
31. Guaranteed payments sourced as compensation 
    to another state ..................................................................... 31 
32. Other allocated income. Include schedule .........................                     32 
33. Total allocated income .........................................................       33 
34. Idaho distributable income ...............................................             34 
Part V — Composite Filing and Pass-through Withholding                                                                                             Idaho Amount

35. Owner’s income reported on the entity’s composite return .....................................................                       35 
36. Multiply line 35 by 6% ............................................................................................................. 36 
37. Share of Idaho credits claimed on behalf of the owner ...........................................................                    37 
38. Tax paid by the entity on behalf of the owner on composite return ................................. 38 
39. Tax withheld by the entity on behalf of the owner ............................................................. 39 
40.  Reserved ................................................................................................................................. 40 

Part VI — Pass-through Informational Items
41. Capital gain (loss) eligible for the Idaho capital gains deduction: 
         a. Description of property and Idaho location:                                       b. Date acquired c. Date sold                        d. Distributive share 
                                                                                              (mm/dd/yyyy)     (mm/dd/yyyy)                         of gain or (loss)

                                                                                              Federal                                              Idaho

42. Interest expense offset total income ................................                  42
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                                                                      Form ID K-1 — Schedule     2022     (continued)

Part VII — Pass-through Idaho Credits Calculated by Entity                                                                                Idaho Amount
         (See Part XI if filing as an ABE)

43. Credit for production equipment using post-consumer waste .................................................                        43 

44. Promoter-sponsored event credit ............................................................................................       44 

45. Credit for Idaho research activities ..........................................................................................    45 

46. Broadband equipment investment credit .................................................................................            46 

47. Idaho small employer investment tax credit ............................................................................            47 

48. Idaho small employer real property improvement tax credit ....................................................                     48 

49. Idaho small employer new jobs credit ......................................................................................        49 

50. Credit for employer contributions to employee’s Idaho college savings account .....................                                50 

51. Recapture of broadband equipment investment credit ............................................................                    51 

52. Recapture of Idaho small employer investment tax credit .......................................................                    52 

53. Recapture of Idaho small employer real property improvement credit ....................................                            53 

54. Recapture of Idaho small employer new jobs credit ................................................................                 54 

Part VIII — Informational Items for Idaho Credits                                                                                         Idaho Amount

55. Share of eligible contributions to Idaho educational entities ....................................................                 55 

56. Share of eligible contributions to Idaho youth and rehabilitation facilities ................................                      56 

Part IX — Information for Credit for Income Tax Paid to Other States                                                                      Total Amount

    State abbreviations for credit for income tax paid to other states

57. Share of owner’s adjusted income in other states ...................................................................               57 

58. Share of taxes paid on the owner’s behalf to other states .......................................................                  58 

Part X — Information for Investment Tax Credit                                                                                            Total Amount

59. Share of owner’s qualifying new investments for Idaho investment tax credit ........................                               59 

60. Share of owner’s qualifying used investments for Idaho investment tax credit .......................                               60 

61. Share of owner’s Idaho investment tax recapture ...................................................................                61 

Part XI — Pass-through Idaho Credits – Affected Business Entity (ABE)                                                                     Idaho Amount

62. Tax paid by affected business entity .................................................................................... 62 

63. Credit for contributions to Idaho educational entities ...............................................................             63 

64. Idaho investment tax credit ...................................................................................................... 64 

65. Credit for contributions to Idaho youth and rehabilitation facilities ...........................................                  65 

66. Credit for production equipment using post-consumer waste .................................................                        66 

67. Promoter-sponsored event credit ............................................................................................       67 
EFO00201  09-13-2022                                                                                                                                  Page 3 of 4 



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                                   Form ID K-1 — Schedule     2022     (continued)

68. Credit for Idaho research activities .......................................................................................... 68 

69. Broadband equipment investment credit .................................................................................         69 

70. Idaho small employer investment tax credit ............................................................................         70 

71. Idaho small employer real property improvement tax credit ....................................................                  71 

72. Idaho small employer new jobs credit ......................................................................................     72 

73. Credit for employer contributions to employee’s Idaho college savings account .....................                             73 

74. Recapture of Idaho investment tax credit ................................................................................       74 

75. Recapture of broadband equipment investment credit ............................................................                 75 

76. Recapture of Idaho small employer investment tax credit .......................................................                 76 

77. Recapture of Idaho small employer real property improvement credit ....................................                         77 

78. Recapture of Idaho small employer new jobs credit ................................................................              78 

Part XII — Supplemental Information

EFO00201 09-13-2022                                                                                                                    Page 4 of 4 



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                     Form ID K-1 — Instructions
                     Partner’s, Shareholder’s or Beneficiary’s                                      2022
                     Share of Idaho Adjustments, Credits, etc.
General Instructions                                     Part II — Owner Information
Idaho Form ID K-1 provides pass-through entity           Owner’s member type. Check the appropriate box 
owners with the information needed to complete           to show if this owner is a general partner, limited 
their Idaho income tax returns.                          partner, shareholder, beneficiary, other LLC member, 
Idaho Form ID K-1 contains Idaho-specific                or disregarded entity.
information not found on the federal Schedule K-1        Enter the owner’s Social Security number or EIN, 
including Idaho adjustments, allocation, and             name, and mailing address in the spaces provided.
apportionment amounts, credits, and recapture 
amounts.                                                 PTE filing code. Check the appropriate box for your 
                                                         reporting requirements for this owner.
An entity must provide a copy of this form to each 
                                                         If you have a Form PTE-NROA from the 
of its owners.
                                                           owner, check the Nonresident Owner 
Qualified Investment Partnerships                          Agreement box
A qualified investment partnership:                      If the owner is part of your composite return, 
Is an entity classified as a partnership for             check the Composite box
  federal income tax purposes                            If the owner is part of your affected business 
Isn’t publicly traded as a corporation, and              entity return, check the Affected Business Entity 
Has at least 90% of its gross income from                box 
  investments that Idaho wouldn’t tax if received        If you weren’t required to withhold on this owner, 
  directly by a nonresident individual                     check the Not Required box
Nonresident individuals who own an interest in a         If the owner is an Idaho resident or part-year 
qualified investment partnership are taxed on their        resident, check the Idaho Resident Individual box
share of the entity’s noninvestment income from an       If you paid Idaho withholding on Form PTE-01 
Idaho source. Nonresident individuals aren’t taxed         on behalf of the owner, check the Pass-through 
on their share of the entity’s investment income.          Withholding box
An entity must include supplemental information          For more information on these requirements, see 
on Part XII stating that the entity is a qualified       Form PTE-12 instructions.
investment partnership and that a nonresident isn’t 
taxed on certain income.                                 Beneficiary’s percentage of distributive share. 
                                                         Enter the beneficiary’s percentage of distributive share 
Specific Instructions                                    as shown on the owner’s federal Schedule 1041 K-1.
File the 2022 form for calendar year 2022 or a 
fiscal year that begins in 2022. If the entity’s tax     Owner’s share of profit and loss/stock ownership. 
                                                         Enter the partner’s beginning and ending share 
year is a fiscal year, fill in the tax year space at the 
                                                         of profit and loss shown on the partner’s federal 
top of the form.
                                                         Schedule 1065 K-1 or the shareholder’s stock 
If this is the last year the entity is filing an Idaho   ownership as shown on the shareholder’s federal 
income tax return or if the entity is filing an          Schedule 1120S K-1.
amended Idaho return, check the applicable box at 
the top of the form.
                                                         Part III — Pass-through Owner’s Share of 
                                                         Idaho Apportionment Factor Items
Part I — Pass-through Entity Information
Enter your federal Employer Identification Number        Complete this section if you’re an S corporation, a 
(EIN), business name, and mailing address in the         partnership, or are taxed as a partnership.
spaces provided.                                         Lines 1 through 5. Complete for owners who are 
Check the appropriate boxes to identify the entity.      partnerships or corporations. If the partnership or 
                                                         corporation has a 100% Idaho apportionment factor, 
                                                         skip lines 1 through 5. Skip for all other owners.

EIN00075 09-13-2022                                                                                 Page 1 of 5 



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                                                        Form ID K-1 — Instructions     2022     (continued)

Enter the owner’s share of total and Idaho property,  Line 18 
payroll, and sales (net of intercompany eliminations) If the beneficiary is an Idaho nonresident, only 
from Idaho Form 42 in the spaces provided.            enter the nonresident beneficiary’s share of the 
Complete these lines even if you use single sales     Idaho-source income distributed from Form 66, line 
factor.                                               5. Some sources of income may not be Idaho-source 
                                                      income to a nonresident beneficiary.
Line 6. Enter your Idaho apportionment factor. If 
all business was transacted in Idaho, enter 100%.     Column B: Complete if you’re a trust or estate. Enter 
Otherwise, enter the amount from your Idaho           the beneficiary’s share of Idaho distributed income 
Form 42, Part I, line 21.                             from Form 66, line 5.
                                                      Idaho Additions
Part IV — Idaho Distributable Income
                                                      Line 20 
What does Column A represent? 
Column A represents the owner’s specific share of     Column A: Multiply the amount from the following by 
the entity’s income, modifications, and credits.      the owner’s percentage of ownership.
                                                      Idaho Form 41S, line 20
What does Column B represent?
Column B represents the portion of Column A that’s    Form 65, line 18
allocated or apportioned to Idaho.                    Column B:
                                                      S corporations or partnerships:
For S Corporations and Partnerships:
                                                        ‚     Multiply Column A by the Idaho 
Idaho Resident and Part-year Resident Owners                  apportionment percentage
Complete lines 7-17 and line 19 of Columns A 
and B. These are the amounts from the federal         Line 21 
Schedule K-1. For lines 20-28, Column B equals 
                                                      Column A: Multiply the amount from the following by 
Column A.
                                                      the owner’s percentage of ownership.
Nonresident Owners                                    Idaho Form 41S, line 19
Complete lines 7-17 and line 19 of Columns A and B.   Form 65, line 17
Column A: Enter the owner’s share of amounts          Form 66, Schedule A, line 8, Column A
from the federal K-1.
                                                      Column B:
Column B: Multiply Column A by the Idaho              S corporations or partnerships:
apportionment factor (Part III, line 6), and enter 
                                                        ‚     Multiply Column A by the Idaho 
amount here.
                                                              apportionment percentage
Line 16. Complete if you’re a partnership.            Trusts and estates:
Enter the amount of guaranteed payments included        ‚     Enter the owner’s share of Form 66, Schedule 
in apportionable income (income assigned among                A, line 8, Column B
states using a formula).
                                                      Line 22 
Enter the amount of guaranteed payments in 
excess of the amount sourced as compensation for      Column A: Multiply the amount from the following by 
services.                                             the owner’s percentage of ownership.
For example, a Utah partner receives a guaranteed     Idaho Form 41S, line 21
payment of $300,000 in 2022 for services              Form 65, line 19
performed in Utah. The first $290,790* is sourced     Form 66, Schedule A, line 9, Column A
as compensation to Utah and is reported on Line 31 
Column A. The remaining $9,210 is sourced to          Column B:
Idaho and is entered here.                            S corporations or partnerships:
See Guaranteed Payments Guidance at                     ‚     Multiply Column A by the Idaho 
tax.idaho.gov/pte.                                            apportionment percentage
*Amount changes every year.

EIN00075 09-13-2022                                                                              Page 2 of 5 



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                                                        Form ID K-1 — Instructions     2022     (continued)

Trusts and estates:                                 Column B:
         ‚ Enter the owner’s share of Form 66,        S corporations or partnerships:
           Schedule A, line 9, Column B and include a   ‚     Multiply Column A by the Idaho apportionment 
           schedule                                           percentage

Line 23                                               Trusts and estates:
           Multiply the amount from the following       ‚     Enter the owner’s share of Form 66, 
Column A: 
by the owner’s percentage of ownership.                       Schedule A, line 12, Column B
Idaho Form 41S, line 22                             Line 26 
Form 65, line 20                                    Column A: Multiply the amount from Idaho Form 41S, 
Form 66, Schedule A, line 10, Column A              line 28 or Form 65, line 26 by the owner’s percentage 
                                                      of ownership.
Column B:
S corporations or partnerships:                     Trusts and estates:
          
         ‚ Multiply Column A by the Idaho               ‚  Enter the owner’s share of the amount from 
           apportionment percentage                           Form 66, Schedule A, line 14, Column A
Trusts and estates:                                 Column B:
         ‚ Enter the owner’s share of Form 66,        S corporations or partnerships:
           Schedule A, line 10, Column B and            ‚     Multiply Column A by the Idaho apportionment 
           include a schedule                                 percentage

Idaho Subtractions                                    Trusts and estates:
Line 24                                                 ‚     Enter the owner’s share of the Idaho 
                                                              technological equipment donation included 
Column A: Multiply the amount from Idaho                      in Form 66, Schedule A, line 14, Column B
Form 41S, line 24 less amount allocable on line 26, 
or Form 65, line 22 less amount allocable on line 24  Line 27 
by the owner’s percentage of ownership.
                                                      Column A: Multiply the amount from Idaho Form 41S, 
Trusts and estates:                                 line 32, or Form 65, line 30 by the owner’s percentage 
         •  Enter the owner’s share of the amount     of ownership. 
           from Form 66, Schedule A, line 12,         Trusts and estates:
           Column A
                                                        •  Enter the owner’s share of the amount from 
Column B:                                                     Form 66, Schedule A, line 13, Column A
S corporations or partnerships:                     Column B
         ‚ Multiply Column A by the Idaho             S corporations or partnerships:
           apportionment percentage
                                                        ‚     Multiply Column A by the Idaho apportionment 
Trusts and estates:                                         percentage
         ‚ Enter the owner’s share of Form 66,        Trusts and estates:
           Schedule A, line 12, Column B
                                                        ‚     Enter the owner’s share of Form 66, 
Line 25                                                       Schedule A, line 13, Column B
Column A: Multiply the amount from Idaho              Line 28 
Form 41S, line 25 less amount allocable on line 26, 
                                                      Column A: Multiply the amount from Idaho 
or Form 65, line 23 less amount allocable on line 24 
                                                      Form 41S, line 33 or Form 65, line 31 (include a 
by the owner’s percentage of ownership.
                                                      schedule) by the owner’s percentage of ownership.
Trusts and estates:
                                                      Trusts and estates:
         •  Enter the owner’s share of the amount 
                                                        ‚     Enter the owner’s share of Form 66, 
           from Form 66, Schedule A, line 12, 
                                                              Schedule A, line 14, Column A
           Column A

EIN00075   09-13-2022                                                                             Page 3 of 5 



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                                                      Form ID K-1 — Instructions     2022     (continued)

Column B:                                            Line 38. Enter the amount from Form PTE-12, 
S corporations or partnerships:                    column (c) for this owner.
         ‚ Multiply Column A by the Idaho 
                                                     Line 39. Enter the amount from Form PTE-12, 
           apportionment percentage
                                                     column (d) for this owner. This amount matches the 
Trusts and estates:                                PTE-01 amount for this owner.
         ‚ Include the owner’s share of Form 66, 
           Schedule A, line 14, Column B             Part VI — Pass-through Informational Items

Line 29                                              Line 41. For owners other than C corporations, enter 
Add lines 19 and 20 through 23, and then subtract    the owner’s distributive share of gain or loss from 
lines 24 through 28.                                 the sale of Idaho qualified property. If the owner is a 
                                                     C corporation, leave this line blank. Use this line to 
Allocated Income                                     identify the property sold, date acquired, date sold, 
Allocated income is income that’s assigned to one    and distributive share of gain or loss.
specific state. Report the allocated portion of a 
guaranteed payment here.                             Line 42. Enter the amounts from federal Form 1120S, 
                                                     line 6 or federal Form 1065, line 8 multiplied by the 
Line 30. Complete if you’re a partnership            owner’s percentage of ownership.
Column B: Enter the amount of guaranteed 
payments sourced to Idaho.                           Part VII — Pass-through Idaho Credits 
                                                     Calculated by Entity
Line 31. Complete if you’re a partnership.  
                                                     (See Part XI if filing as an ABE)
Column A. Enter the amount of guaranteed 
payments sourced as compensation to a state other    Multiply the pass-through Idaho credits by the owner’s 
than Idaho.                                          percentage of ownership.
For example, a Utah partner receives a guaranteed 
                                                     Part VIII — Informational Items for Idaho Credits
payment of $300,000 in 2020 for services 
performed in Utah. The first $274,360* is sourced    Line 55. Enter the owner’s distributive share of the 
as compensation to Utah and is reported here.        total amount of qualifying contributions to Idaho 
                                                     educational entities.
See Guaranteed Payments Guidance at 
tax.idaho.gov/pte.                                   Line 56. Enter the owner’s distributive share of the 
*Amount changes every year.                          total amount of qualifying contributions to Idaho 
                                                     youth and rehabilitation facilities.
Line 32. Enter all other allocated income. Include a 
schedule listing the source of the income.           Part IX — Information for Credit for Income 
                                                     Tax Paid to Other States
Line 34 
                                                     (See Part XI i filing as an ABE.)
Column B: Add Column B, line 29 plus Column B, 
line 33. This amount ties to Form PTE-12, Column     Enter the two letter state abbreviation for the state that 
(b) for this owner.                                  also taxed the income.

                                                     Line 57. Enter the owner’s share of the adjusted 
Part V — Composite Filing and Pass-through 
                                                     income reported to the other state.
Withholding
Line 35. Enter amount from Form PTE-12, column (b)   Line 58. Enter the owner’s share of taxes paid to the 
for this owner.                                      other state by the entity.

Line 36. Multiply line 35 by 6%.                     Part X — Information for Investment Tax Credit

Line 37. Enter amount from Form 44 for this owner.   Line 59. Enter the owner’s share of the qualifying 
                                                     new investments for the Idaho investment tax credit.

EIN00075   09-13-2022                                                                          Page 4 of 5 



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                                                               Form ID K-1 — Instructions     2022     (continued)

Line 60. Enter the owner’s share of qualifying used Instructions for Individual Owners
investments for the Idaho investment tax credit.    Use the information provided below to complete your 
                                                    Idaho return if you’re required to file.
Line 61. Enter the owner’s share of the Idaho 
investment tax recapture.                           Idaho Filing Requirements 
                                                             Individuals – Idaho source gross income of more 
Part XI — Pass-through Idaho Credits –                         than $2,500. See individual instructions for more 
Affected Business Entity (ABE)                                 information.
Multiply the entity’s pass-through Idaho credits by          S Corporation and Partnership – Transacting 
the member’s percentage of ownership.                          business in Idaho.
                                                             Estate – Gross income of $600 or more.
Line 62.  Enter the amount from Form PTE-12, 
column (e) for this owner.                                   Trust – Gross income of $100 or more.
                                                    Idaho Residents
Part XII — Supplemental Information
                                                    You pay tax on all of your income from the entity even 
List any supplemental information required by the   if the entity apportions the income between Idaho and 
owner to complete the Idaho return. If there isn’t  other states.
enough space provided, include additional pages 
as needed.                                          Part-year Residents
                                                    You earn income from the entity proportionately during 
                                                    the tax year.
                                                    For the portion of the year you were a nonresident:
                                                             Use the Idaho apportionment factor to 
                                                               determine the amount of Idaho source income
                                                    For the portion of the year you were an Idaho resident:
                                                             Report all income and deductions

                                                    Nonresident 
                                                    Use the Idaho apportionment factor to determine the 
                                                    amount of Idaho source income from the entity.

                                                   Contact us:
                           In the Boise area: (208) 334-7660  |Toll free: (800) 972-7660
                                  Hearing impaired (TDD) (800) 377-3529
                                              tax.idaho.gov/contact
EIN00075 09-13-2022                                                                                     Page 5 of 5 






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