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Don’t Staple 8734
Form 65
2022
Partnership Return of Income
Amended Return? Check the box. For calendar year State use only
Mo Day Year Mo Day Year
See page 1 of the instructions for reasons to 2022 or fiscal year
▪ amend, and enter the number that applies. ▪ beginning 22 ending
Business name State use only Federal Employer Identification Number (EIN)

Current business mailing address NAICS Code
▪
City State ZIP code Foreign country (if not U.S.)

1. Check the return type ▪ Regular ▪ Composite ▪ Affected business entity
2. If a federal audit was finalized this year, enter the latest year audited ...................... ▪
3. Is this a final return? .................................................................................................................................... Yes ▪ No
If yes, check the proper box below and enter the date the event occurred
Withdrawn from Idaho Dissolved
4. Is this an electrical or telephone utility? ....................................................................................................... Yes ▪ No
5. Did the ownership change during the year?... ............................................................................................. Yes ▪ No
6. Enter the amount of investment tax credit earned this tax year .................................................................. ▪
7. Enter the amount of broadband equipment investment credit earned this tax year .................................... ▪
8. Enter the amount of credit for Idaho research activities earned this tax year ............................................. ▪
9. Reserved .....................................................................................................................................................
10. Did you claim the property tax exemption for investment tax credit property acquired this tax year? ........ Yes ▪ No
Income
11. Ordinary income (loss) from trade or business activities. Form 1065, page 1 .............................. ▪ 11
12. Net income (loss) from rental real estate activities. Form 1065, Schedule K ............................... ▪ 12
13. Net income (loss) from other rental activities. Form 1065, Schedule K ........................................ ▪ 13
14. Portfolio income (loss). Form 1065, Schedule K ........................................................................... ▪ 14
15. Other items. See instructions ........................................................................................................ ▪ 15
Don’t Staple 16. Net distributable income. Add lines 11 through 15 ........................................................................ 16
Additions
17. Interest and dividends not taxable under Internal Revenue Code ................................................ ▪ 17
18. State, municipal, and local taxes measured by net income ......................................................... ▪ 18
19. Bonus depreciation. Include a schedule ....................................................................................... ▪ 19
20. Other additions ............................................................................................................................. ▪ 20
21. Add lines 16 through 20 ................................................................................................................ 21
Subtractions
22. Interest from Idaho municipal securities ...................................................... ▪ 22
23. Interest on U.S. government obligations. Include a schedule ..................... ▪ 23
24. Interest and other expenses related to lines 22 and 23................................ ▪ 24
25. Add lines 22 and 23, then subtract line 24 .................................................................................... 25
26. Technological equipment donation ................................................................................................ ▪ 26
27. Allocated income. Include a schedule .......................................................... ▪ 27
28. Interest and other expenses related to line 27. Include a schedule ............. ▪ 28
29. Subtract line 28 from line 27 .......................................................................................................... 29
30. Bonus depreciation. Include a schedule ........................................................................................ ▪ 30
31. Other subtractions ......................................................................................................................... ▪ 31
32. Total subtractions. Add lines 25, 26, 29, 30, and 31 ...................................................................... 32
33. Net business income subject to apportionment. Subtract line 32 from line 21 .............................. ▪ 33
Continue to page 2.

Mail to: Idaho State Tax Commission, PO Box 56, Boise ID 83756-0056
Include a complete copy of your federal Form 1065.
EFO00035 11-03-2022 Page 1 of 2

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Form 65 2022 (continued)
34. Net business income subject to apportionment. Enter the amount from line 33 ...................... 34
35. Partnerships with all activity in Idaho enter 100%. Multistate/multinational partnerships
complete and include Form 42; enter the apportionment factor from Form 42, Part I, line 21 .............. ▪ 35 %
36. Net business income apportioned to Idaho. Multiply line 34 by the percent on line 35 ......................... ▪ 36
37. Income allocated to Idaho. See instructions .......................................................................................... ▪ 37
38. Affected business entity (ABE) Idaho net operating loss carryover ...................................................... ▪ 38
39. Reserved ............................................................................................................................................... 39
40. Income reported on entity’s composite return from Form PTE-12. Include Form PTE-12 .................... ▪ 40
41. ABE income. Add lines lines 36 and 37 then subtract line 38 ............................................................... ▪ 41
Check if ABE has exempt members. See instructions .................................................... ▪
42. Idaho income tax from Form PTE-12, Column c. or 6% of line 41. Include Form PTE-12 ............ ▪ 42
Credits
43. Credit for contributions to Idaho educational entities ................................... ▪ 43
44. Credit for contributions to Idaho youth and rehabilitation facilities .............. ▪ 44
45. Total business income tax credits from Form 44, Part I, line 10.
Include Form 44 ........................................................................................... 45
46. Total credits. Add lines 43 through 45. If ABE has exempt entity members, see instructions ....... 46
47. Subtract line 46 from line 42. If line 46 is greater than line 42, enter zero .................................... 47
Other Taxes
48. Permanent building fund tax. See instructions .............................................................................. ▪ 48
49. Total tax from recapture of income tax credits from Form 44, Part II, line 6. Include Form 44 ...... 49
50. Fuels tax due. Include Form 75 ..................................................................................................... 50
51. Sales/use tax due on untaxed purchases (online, mail order, and other) .............................. ▪ 51
52. Tax from recapture of qualified investment exemption (QIE). Include Form 49ER ........................ ▪ 52
53. Total tax. Add lines 47 through 52. If ABE has exempt entity members. See instructions ............. ▪ 53
54. Donation to Opportunity Scholarship Program .............................................................................. ▪ 54
55. Total tax plus donations. Add lines 53 and 54 ............................................................................... 55
Payments and Other Credits
56. Estimated tax payments. If made under other EINs, provide EINs, amounts, and rollforwards .......... ▪ 56
57. Tax paid by ABE on your behalf ...................................................................................................... ▪ 57
58. Specia l fuels tax refund Gasoline tax refund Include Form 75 .... 58
59. Tax reimbursement incentive credit. Include certificate ................................................................ ▪ 59
60. Total payments and other credits. Add lines 56 through 59 .......................................................... 60
Refund or Payment Due
61. Tax due. If line 55 is more than line 60, subtract line 60 from line 55 ........................................... ▪ 61
62. Penalty ▪ Interest from the due date ▪ Enter total ....................... 62
63. Nonrefundable credit from a prior year return. See Form 44 instructions ..................................... ▪ 63
64. Total Due. Add lines 61 and 62, then subtract line 63 ................................................................. ▪ 64
65. Overpayment. If line 55 is less than line 60, subtract line 55 from line 60 ................................... ▪ 65
66. Refund ......... ▪ Apply to 2023 ......... ▪ See instructions.
Amended Return Only. Complete this section to determine your tax due or refund.
67. Total due (line 64) or overpayment (line 65) on this return ........................................................... 67
68. Refund from original return plus additional refunds .......................................................................... 68
69. Tax paid with original return plus additional tax paid ..................................................................... 69
70. Amended tax due or refund. Add lines 67 and 68, then subtract line 69 ...................................... 70
Within 180 days of receiving this return, the Idaho State Tax Commission may discuss this return with the paid preparer identified below.
▪ Under penalties of perjury, I declare that to the best of my knowledge and belief this return is true, correct, and complete. See instructions.
Signature of officer Date
Sign ▪
Here Title Phone number
Paid preparer’s signature Preparer’s EIN, SSN, or PTIN
▪ ▪
Address Phone number

EFO00035 11-03-2022 Page 2 of 2

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                        Form 65 — Instructions                                                          2022
                        Partnership Return of Income

Instructions are for lines not fully explained on the form. Question 1 Return Type. Check the appropriate box. 
The partnership must provide each partner with an           A composite return is a single return filed by an entity 
Idaho Form ID K-1. This form shows the partner’s            on behalf of its eligible owners. An affected business 
distributive share of Idaho additions, subtractions,        entity is a partnership that elects to be taxed at the 
and credit information. For partners who aren’t             entity level. Include Form ABE, Affected Business 
individuals, the Form ID K-1 also provides                  Entity Election, with your return.
apportionment factor information that’s needed to           If the entity checks the ABE box and an authorized 
complete their Idaho income tax return. Form ID K-1         person signs the return, no election form is necessary. 
also identifies the distributive share of gross income      If the person who signs the return isn’t authorized 
to help determine Idaho filing requirements of              by the entity, the signatures of all members must be 
individual partners.                                        provided on Form ABE.

Include all Form ID K-1s and a complete copy of                                       Enter the most recent 
                                                            Question 2 Federal Audit. 
federal Form 1065, including all federal Schedule K-1s,     tax year covered if a federal audit was finalized 
with the Idaho Form 65.                                     during the tax year.

Rounding                                                    Question 3 Final Return. Check the box that explains 
Round the amounts on the return to the nearest              the reason for the partnership’s final return. Enter the 
whole dollar. Round down if under 50 cents, round           date the partnership dissolved or withdrew from Idaho.
up if 50 cents or more.
                                                            Question 4 Electrical or Telephone Utility. Check 
                                                            the “Yes” box if this return is for an electrical or 
Heading
                                                            telephone utility.
File the 2022 return for calendar year 2022 or a 
fiscal year that begins in 2022. For a fiscal year, fill in Question 5 Ownership Change. Check the “Yes” 
the fiscal year beginning and ending dates at the top       box if a partner’s interest was terminated or if a new 
of the form.                                                partner acquired an interest in the partnership.

Write your business name, address, and federal                                                      Enter the 
                                                            Question 6 Investment Tax Credit (ITC). 
Employer Identification Number (EIN) in the spaces          amount from Form 49, Part I, line 6. This is the Idaho 
provided. Don’t include the dash when entering your         ITC the partnership earned for the tax year.
EIN. Also, provide your NAICS (North American 
Industry Classification System) code, listed as the         Question 7 Broadband Equipment Investment 
business activity code on your federal return.              Credit. Enter the amount from Form 68, line 2. This 
                                                            is the broadband equipment investment credit the 
Amended Return                                              partnership earned for the tax year.
You can use this form as an original return or an 
amended return.                                             Question 8 Credit for Idaho Research Activities. 
                                                            Enter the amount from Form 67, line 16. This is the 
If you’re filing this form as an amended return,            credit for Idaho research activities the partnership 
check the amended return box at the top of the              earned for the tax year.
form. Enter the number from the following list that 
best describes your reason for amending.                    Question 10 Property Tax Exemption. Check the 
1.  Federal Audit                                           “Yes” box if you elected the property tax exemption on 
                                                            personal property that qualifies for the ITC. Include a 
2.  Federal Amended
                                                            copy of your Form 49E.
3.  Other – Include an explanation
Complete the entire form using the corrected amounts.       Income
                                                            Line 14 Portfolio Income
Questions 1 -10                                             Enter your net portfolio income or loss from Form 
                                                            1065, Schedule K, lines 5, 6a, 7, 8, and 9a.
Mark the appropriate boxes and provide the 
requested information. Answer each question or the 
return is considered incomplete. Incomplete returns 
delay processing. 
EIN00045 11-03-2022                                                                                     Page 1 of 8

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Form 65 — Instructions 2022 (continued)

Line 15 Other Items Subtractions
Enter your other items from Form 1065,
Line 22 Interest From Idaho Municipal Securities
Schedule K. Include any other income, guaranteed Enter interest income from securities issued by the
payments, loss or deductions (such as Section 179 state of Idaho and its political subdivisions, if included
or charitable contributions) required to be reported on line 17.
separately to partners from the federal Form 1065,
Schedule K. Line 23 Interest on U.S. Government Obligations
Idaho doesn’t tax interest income from U.S.
Additions government obligations. Deduct any U.S. government
Line 17 Interest and Dividends not Taxable interest included in portfolio income, line 14. Examples
Under Internal Revenue Code (IRC) of U.S. government obligations include:
Enter the interest and dividends net of applicable • Banks for Cooperatives
amortization received or accrued from obligations • Federal Farm Credit Banks
of any state or political subdivision excluded from
• Federal Financing Bank
federal income under the provisions of the IRC.
Include a schedule. • Federal Homeowners Loan Bank
• Federal Intermediate Credit Bank
Line 18 State, Municipal, and Local Taxes
• Federal Land Bank
Enter the total of all state, municipal, and local
taxes measured by net income paid or accrued • Guam
during the tax year less any refunds included in • Puerto Rico
federal income. Include a schedule of all taxes • Student Loan Marketing Association
deducted on the federal return.
• Tennessee Valley Authority Bonds
Line 19 Bonus Depreciation • Territory of Alaska
If you claimed bonus depreciation for federal purposes • Territory of Hawaii
for property acquired before 2008 or after 2009:
• Territory of Samoa
• Complete a separate federal Form 4562 or
• U.S. Series EE and HH Bonds
detailed computation for Idaho depreciation
purposes as if the special depreciation allowance • U.S. Treasury Bills and Notes
hadn’t been claimed • Virgin Islands
• Compute the Idaho adjusted basis and any Idaho taxes interest income received from the Federal
gains or losses from the sale or exchange of National Mortgage Association (FNMA) and the
property using the Idaho depreciation amounts Government National Mortgage Association (GNMA).
• If the federal depreciation (including gains and If you have interest income from a mutual fund that
losses) is more than the Idaho depreciation invests in both nonexempt securities and exempt U.S.
(including gains and losses), include the government securities, you can deduct the portion of
difference as an addition on this line; the interest earned that’s attributable to direct U.S.
otherwise, enter the difference on line 30 government obligations. The mutual fund must identify
Don’t enter any amounts for property acquired the amount to be deductible.
during 2008 and 2009.
Line 24 Interest Expense Offset
Line 20 Other Additions Complete the following computation to calculate the
Enter any miscellaneous Idaho additions. If you interest expense offset.
have separately stated items that must be added
1a. Interest expense. Total interest
back, include the amount. Include a schedule expense deducted in determining
identifying each addition. federal income ........................................
Include on this line any amounts excluded from b. Interest expense disallowed under IRC
taxable income for funds received according to the Sections 265 and 291 ............................
emergency rental assistance program established c. Interest expense from a pass-through
under Public Law 116-260 for COVID relief. entity .......................................................
d. Intercompany interest expense .............

EIN00045 11-03-2022 Page 2 of 8

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Form 65 — Instructions 2022 (continued)

e. Total interest expense. Add lines a b. Interest expense disallowed under IRC
through c and subtract line d ................. Sections 265 and 291 ............................
2. Total tax-exempt income (interest on
qualifying obligations of the United c. Interest expense from a pass-through
States and the state of Idaho, its cities, entity .......................................................
and political subdivisions) ...................... d. Subtotal. Add lines a through c ..............
3. Total income. Refer to Rule 115, Idaho e. Interest expense included in line 1 ........
Income Tax Administrative Rules .......... f. Interest expense on line 24 attributable
4. Divide line 2 by line 3 ............................. % to tax-exempt income .............................
5. Multiply line 1e by line 4. Enter the g. Intercompany interest expense .............
amount on line 24 ................................... h. Total interest expense. Subtract
lines e, f, and g from line d .....................
Line 26 Technological Equipment Donation
Enter the lesser of cost or fair market value of 3. Total nonbusiness income .....................
technological equipment donated to one or more 4. Total income. Refer to Rule 115, Idaho
of the following Idaho educational institutions or Income Tax Administrative Rules ..........
libraries located in Idaho:
• Public or nonprofit private elementary or 5. Divide line 3 by line 4 ............................. %
secondary school 6. Multiply line 2h by line 5. This is
• Public or nonprofit private college or university the interest expense prorated to
nonbusiness income ..............................
• Public library or library district
7. Other indirect expenses related to
Items that qualify for this deduction are limited both business and nonbusiness
to computers, computer software, and scientific income ....................................................
equipment or apparatus manufactured within five 8. Multiply line 7 by line 5 ...........................
years of the date of donation. The amount deducted
9. Add lines 1, 6, and 8. Enter amount
can’t reduce Idaho taxable income to less than
on line 28 ................................................
zero. Any unused deduction can’t be carried to
another year.
Line 30 Bonus Depreciation
Line 27 Allocated Income If you claimed federal bonus depreciation for property
Enter the amount of nonbusiness income. Include placed in service before 2008 or after 2009:
a schedule detailing the source of the income • Complete a separate federal Form 4562 or
and explaining why the income was classified as detailed computation for Idaho depreciation
nonbusiness. purposes as if the special depreciation allowance
hadn’t been claimed
Line 28 Nonbusiness Expense Offset
• Compute the Idaho adjusted basis and any gains
Add back expenses included in computing federal
or losses from the sale or exchange of property
income related to the production of allocated
using the Idaho depreciation amounts
nonbusiness income listed on line 27. Related
expenses include interest on indebtedness incurred • If the federal depreciation (including gains and
or continued to purchase or carry the assets that losses) is less than the Idaho depreciation
produce the nonbusiness interest and dividend (including gains and losses), include the
income. Prorate interest expense related to difference as a deduction on this line; otherwise,
business and nonbusiness income. Complete the enter the difference on line 19
following computations to calculate the total amount Don’t enter any amounts for property acquired during
of nonbusiness expense offset. 2008 and 2009.
1. Expenses directly related to
nonbusiness income .............................. Line 31 Other Subtractions
Enter any miscellaneous Idaho deductions. Include
2 a. Interest expense. Total interest any deductions from separately-stated items you’re
expense deducted in determining required to report except for deductions not allowed
federal income.........................................

EIN00045 11-03-2022 Page 3 of 8

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Form 65 — Instructions 2022 (continued)

to partnerships when paying the tax for partners. Line 41 ABE Income
Include a schedule identifying each deduction. Check the box if the ABE has any exempt entity
Include on this line any amounts included in members and subtract their share of Idaho income
taxable income for funds received or loans forgiven from the total affected business income reported on
according to Public Laws 116-136, 116-139, and lines 36 and 37 minus line 38. Enter the difference
116-142 for COVID relief. on this line. An exempt entity means an entity that’s
a member of the ABE and is exempt from income tax
For nonresident individual owners, enter the under Idaho Code.
amount of guaranteed payments that aren’t subject
to the Idaho apportionment factor. For details Credits
about reporting guaranteed payments, see our
Except for the tax reimbursement incentive credit,
Guaranteed Payments page at tax.idaho.gov.
credits earned by the partnership pass through to each
Line 35 Apportionment Factor partner based on that partner’s distributive share of
Enter 100% if all the activity is in Idaho. Enter the partnership profits. When a partnership has a fiscal
apportionment factor from Form 42, Part I, line 21 year end other than that of the partner, the credit
if the partnership has multistate/multinational passes through in the same period that the partner
operations. Include Form 42. reports the partnership income or loss for federal tax
purposes.
Line 36 Net Business Income Apportioned to The partnership must provide each partner with an
Idaho Idaho Form ID K-1. This form shows the partner’s
Multiply line 34 by the percent on line 35. Enter the
distributive share of credits earned, credits subject
amount and complete the rest of the lines in this
to recapture, and contribution information needed
section using information from Form PTE-12.
to calculate certain credits. Each partner uses this
Line 37 Income Allocated to Idaho information to determine the amount of Idaho credit
Enter the amount of nonbusiness income allocated allowed, recapture required, and credit carryovers that
to Idaho minus the nonbusiness expense offset exist on the partner’s Idaho income tax return. Credits
from line 28 that applies to this income. Include reported by each partner are subject to the limitations
a schedule detailing the source of the income applicable to that partner. Include copies of Form
allocated to Idaho. ID K-1 with your return for the year when the credit is
earned.
For nonresident individual owners, enter the
amount of guaranteed payments sourced as If an individual partner’s share of income is taxed
compensation for services performed in Idaho. This on the partnership’s return, the tax can be offset by
amount shouldn’t exceed the amount of guaranteed that partner’s distributive share of credits. Credits
payments included on line 31. applied to this tax are computed based on the credit
limitations applicable to partnerships. For example,
Line 38 Affected Business Entity (ABE) Idaho if a partnership pays the tax for three individual
Net Operating Loss (NOL) Carryover partners, the amount of credit for contributions to
Enter the total Idaho NOL carryover amount for the educational institutions is the lesser of the following
ABE. Include Form 56 or a schedule showing the amounts:
application of the loss. • 50% of the three partners’ share of the amount
If the partnership isn’t making the ABE election, donated
don’t enter anything on this line. Any unused NOL • 50% of the tax computed for the three partners, or
flows through to the partners. • $500
Line 40 Income Reported on Entity’s Composite Credits allowed to a partner that aren’t used to
Return from Form PTE-12 offset that partner’s tax can’t be used to offset the
Enter the total composite income reported on tax computed for other partners. The broadband
Form PTE-12 for all nonresident individual owners. equipment investment credit can be transferred to
This amount should be the total Idaho distributable another taxpayer rather than used by the partner who
income for all shareholders on Form PTE-12 with earns the credit.
filing code “C”.

EIN00045 11-03-2022 Page 4 of 8

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                                                         Form 65 — Instructions     2022  (continued)         

To claim a credit you acquired through a transfer,     •  Idaho Council on Developmental Disabilities
include a copy of Form 70, Idaho Statement of          •  Idaho State Independent Living Council
Credit Transfer, with each return you’re claiming 
                                                       •  Idaho STEM Action Center
transferred credit on.
                                                       •  Idaho Council for the Deaf and Hard of Hearing
Line 43 Credit for Contributions to Idaho              •  Medical residency programs or support 
Educational Entities                                     organizations devoted to training residents in 
Donations made by a partnership to a qualified           Idaho
educational entity can qualify for a tax credit. 
Donations of goods or services don’t qualify.          Line 44 Credit for Contributions to Idaho Youth 
                                                       and Rehabilitation Facilities
Composite Return                                       A partnership can claim this credit if it donated cash or 
If the partnership pays the tax for one or more 
                                                       goods to the following:
nonresident individual partners, determine each 
partner’s distributive share of the following amounts  • Qualified center for independent living
and enter the total of these amounts on this line.     •  Youth or rehabilitation facility or its foundation, or
The credit is limited to the smallest of:              • Nonprofit substance abuse center licensed by the 
                                                         Idaho Department of Health and Welfare
•  One-half of the amount donated
•  50% of the tax on line 42, or                       Composite Return
                                                       If the partnership is paying the tax for one or more 
•  $500
                                                       partners, determine each partner’s distributive share 
Don’t enter the total credit earned by the partnership of the following amounts and enter the total of these 
if the partnership isn’t paying the tax for all the    amounts on this line.
partners.
                                                       The credit is limited to the smallest of:
ABE Return                                             •  One-half of the amount donated
The credit is limited to the smallest of:              •  20% of the tax on line 42
•  One-half of the amount donated                      •  $100, or
•  50% of the tax on line 42, or                       •  The tax on line 42 minus the amounts on line 43 and 
•  $500                                                  Form 44, Part I, line 1
Enter the total credit earned by ABE.                  Don’t enter the total credit earned by the partnership if 
A qualified educational entity includes:               the partnership isn’t paying the tax for all partners.
• A nonprofit corporation, fund, foundation,           ABE Return
  research park, trust, or association organized       The credit is limited to the smallest of:
  and operated exclusively for the benefit of          •  One-half of the amount donated
  Idaho colleges and universities
                                                       •  20% of the tax on line 42
• A nonprofit, private, or public Idaho school 
                                                       •  $100, or
  (elementary, secondary, or higher education) 
  or its foundation                                    •  The tax on line 42 minus the amounts on line 43 and 
                                                         Form 44, Part I, line 1
•  Idaho education public broadcast system 
  foundations                                          The qualified youth or rehabilitation facilities and their 
•  The Idaho State Historical Society or its           foundations are:
  foundation                                           •  Anchor House
•  An Idaho public library or its foundation           •  The Arc, Inc., Boise
•  An Idaho library district or its foundation         •  The Children’s Home Society of Idaho, Inc., Boise
• An Idaho public or private nonprofit museum          •  The Children’s Village, Inc., Coeur d’Alene
•  The Idaho Commission for Libraries                  •  Dawn Enterprises, Inc., Blackfoot
• Idaho Commission on Hispanic Affairs                 •  Development Workshop, Inc., Idaho Falls
•  Idaho Commission for the Blind and Visually         •  Gem Youth Services, Emmett
  Impaired                                             •  Hope House, Inc., Nampa

EIN00045 11-03-2022                                                                                  Page 5 of 8

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                                                        Form 65 — Instructions     2022  (continued)         

•  Idaho Drug Free Youth, Inc., Coeur d’Alene           Other Taxes
•  Idaho Elks Rehabilitation Hospital, Inc., Boise      Line 48 Permanent Building Fund (PBF) Tax
•  Idaho Youth Ranch                                    Partnerships that report income on line 40 must pay 
•  Kinderhaven, Sandpoint                               the $10 PBF tax for each nonresident individual 
                                                        partner included in the partnership’s composite return.
•  Learning Lab, Inc., Boise
                                                        A partnership with all resident partners doesn’t pay 
•  Magic Valley Rehabilitation Services, Inc.,Twin Falls
                                                        the PBF.
•  New Day Products, Inc., Pocatello
• Northwest (North Idaho) Children’s Home               A partnership electing to be an ABE must pay the PBF 
•  Opportunities Unlimited, Inc., Lewiston              tax for each partner that is an Idaho nonresident. 

•  Panhandle Special Needs, Inc., Sandpoint             Line 49 Total Tax From Recapture of Income Tax 
• Project P.A.T.C.H. (Planned Assistance for            Credits
  Troubled Children)                                    Composite Return
•  Shepherd’s Home, Inc., McCall                        If the partnership pays the tax for one or more 
•  Transitional Employment Services for the             partners, include on this line those partners’ 
  Handicapped, Coeur d’Alene                            distributive share of the total tax from recapture of 
                                                        income tax credits from Form 44, Part II, line 6. Include 
•  Walker Center, Gooding
                                                        Form 44.
•  Winchester Occupational Workshop, Winchester
                                                        ABE Return
•  Witco, Inc., Caldwell
                                                        Enter the total tax from recapture of income tax 
•  Women’s and Children’s Alliance                      credits from Form 44, Part II, line 6. Include Form 44.
The following are the qualified centers for 
                                                        Line 50 Fuels Tax Due
independent living:
                                                        If you buy gasoline, aircraft fuel, or special fuels 
•  Disability Action Center Northwest, Moscow and       (diesel, propane, or natural gas) without paying the 
  Coeur d’Alene                                         fuels tax and later use this fuel in licensed vehicles 
•  Living Independence Network Corporation, Boise       or aircraft, you owe fuels tax. Add the amounts on 
  and Twin Falls                                        Form 75, Section IV, lines 3 and 4, and enter the total 
•  Living Independently For Everyone, Inc.,             here. Include Form 75.
  Blackfoot, Idaho Falls, and Pocatello
                                                        Line 51 Sales/Use Tax Due
Line 45 Total Business Income Tax Credits               If you purchased an item from an out-of-state seller 
                                                        (including internet, catalog, radio, and TV purchases) 
Composite Return                                        and the seller didn’t collect sales tax on that 
If the partnership pays the tax for one or more 
                                                        purchase, you must pay the use tax directly to the 
nonresident individual partners, determine each 
                                                        Tax Commission. Multiply the total amount of those 
partner’s distributive share of the total business 
                                                        purchases by 6% (.06).
income tax credits allowed from Form 44, Part 
I, line 10 and enter the total of these amounts         If you computed use tax on Form 75, add it to the 
here. Don’t enter the total credit earned by the        use tax on other purchases and enter the total here.
partnership if the partnership isn’t paying the tax for If you have an Idaho sales or use tax account, don’t 
all partners. Include Form 44.                          enter your sales or use tax on this line. Instead, 
                                                        continue to report the tax on these purchases on 
ABE Return                                              your sales and use tax returns.
Enter the total credits earned by the ABE. 
Line 46 Total Credits
If the ABE has any exempt entity members, subtract 
their share of Idaho credits from the total ABE credits 
reported on lines 43 through 45. Enter the difference 
on this line.

EIN00045 11-03-2022                                                                                     Page 6 of 8

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Form 65 — Instructions 2022 (continued)

Line 52 Tax From Recapture of Qualified Form 75.
Investment Exemption (QIE) The gasoline tax refund is available to those who
If you have claimed the QIE for property tax on buy and use gasoline in off-highway equipment or
property that no longer qualifies before the end of auxiliary engines. Enter the amount from Form 75,
the five-year recapture period, you must recapture Section IV, line 1. Include Form 75.
part or all of the property tax benefit. Enter the
amount from Form 49ER, Part III, line 18. Include Line 59 Tax Reimbursement Incentive Credit
Form 49ER. Enter the total credit allowed from the Idaho
Line 53 Total Tax Reimbursement Incentive Certificate. Include a copy
If the ABE has any exempt entity members, subtract of the certificate with the return.
their share of Idaho total tax from recapture of
income tax credits and/or from recapture of QIE Refund or Payment Due
from the total ABE tax from recapture of income Line 62 Penalty and Interest
tax credits and/or from recapture of QIE reported
on lines 49 and 52. Enter the difference plus the Penalty: Idaho law provides penalties for not filing
amounts on lines 47, 48, 50, and 51 on this line. tax returns by the due date, not paying tax due
on time, and not prepaying enough on extension
Line 54 Donation to Opportunity Scholarship returns. For more information or to calculate a
Program penalty, see our Penalties and Interest page at
You can make a voluntary donation to the Idaho tax.idaho.gov/penalties.
Opportunity Scholarship Program. The amount Interest: Interest is charged from the due date until
designated will either reduce your refund or paid. The rate for 2023 is 5%.
increase your tax due. Your choice to donate can’t
be changed; you can’t get a refund later. Line 63 Nonrefundable Credit From a Prior Year
Contributions help provide need-based scholarship Return
funds to Idaho high school graduates who attend If you were denied a refund from an overpayment of
approved higher education institutions in Idaho. tax on a prior year return because of the three-year
For more information about the Idaho Opportunity statute of limitations, you may be eligible to take
Scholarship Program, visit boardofed.idaho.gov/ a credit for the amount. See Idaho Form 44 for
scholarships/Idaho-opportunity-scholarship. calculation of your credit and include it with your
return.

Payments and Other Credits Line 66 Refund/Apply to 2023
Line 56 Estimated Tax Payments Refund
Enter the total amount of payments made and the Enter the amount of your overpayment from line 65
amount applied from your 2021 return. that you want refunded to you. Refunds of less than
Rollforwards are refund amounts from the prior year $1 won’t be issued. You have three years from the
that are rolled forward to the taxpayer’s current year return’s due date (not including extensions) to claim
account rather than being refunded. a refund. Refunds will be reduced by unpaid Idaho
tax liabilities and can be applied to unpaid liabilities
Line 57 Tax Paid by ABE on Your Behalf owed to other agencies.
If you’re not making the election to file as an ABE
The agency or party seizing the refund must send
but you’re a partner in an ABE, enter the amount
you notice of the action. Questions about a refund
of tax paid by the ABE on your share of affected
seizure should be directed to the agency or party
business income. Include a copy of Form ID K-1s
that initiated the claim for seizure.
with your return.
Apply to 2023
Line 58 Special Fuels and Gasoline Tax Refund If you’re filing an original return, subtract the
The special fuels (diesel, propane or natural gas) amount you want to refund from line 65. Any
tax refund is available to those who use the fuel for difference will be applied to your 2023 tax and
heating or in off-highway equipment and have paid won’t be refunded.
the tax on the special fuels purchased. Enter the
amount from Form 75, Section IV, line 2. Include

EIN00045 11-03-2022 Page 7 of 8

- 10 -

                                                           Form 65 — Instructions     2022  (continued)         

Amended Return Only                                     Signature
Complete lines 67 through 70 only if you’re filing this An authorized individual must sign the return on 
return as an amended return.                            behalf of the partnership.
Line 67 Total Due or Overpayment on This Return
If the total due shown on line 64 is greater than zero, Tax Preparer
enter it as a positive amount here.                     Check this box if you paid a tax preparer to complete 
If line 64 is zero, enter the amount of overpayment     your return and you’re authorizing the Tax Commission 
from line 65 here as a negative amount.                 to discuss your return with the paid preparer identified 
                                                        on your return.
Line 68 Refund from Original Return Plus 
                                                        You’re also authorizing the paid preparer to:
Additional Refunds
Enter the total refund amount from previous returns        •  Give the Tax Commission any information that’s 
for this tax year here as a positive amount.                   missing from your return, and
                                                           •  Call the Tax Commission for information about 
Line 69 Tax Paid With Original Return Plus                     the processing of your return or the status of your 
Additional Tax Paid                                            refund or payments
Enter the total due paid from previous returns for 
this tax year here as a positive amount. (Don’t         You’re not authorizing the paid preparer to receive 
include penalty, interest, Form 51 payments,            any refund check, bind you to anything including any 
withholding, or unpaid tax.)                            additional tax liability, or otherwise represent you before 
                                                        the Tax Commission. This authorization is valid for up 
Line 70 Amended Tax Due or Refund                       to 180 days from the date the Tax Commission receives 
Add lines 67 and 68, then subtract line 69. A positive  the return. If you want the Tax Commission to contact 
amount is your amended tax due. A negative amount       you instead of your preparer, leave the box blank.
is your amended refund.

                                                Contact us:
                       In the Boise area: (208) 334-7660 |Toll free: (800) 972-7660
                                    Hearing impaired (TDD) (800) 377-3529
                                             tax.idaho.gov/contact
EIN00045 11-03-2022                                                                                  Page 8 of 8

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