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Don’t Staple
Form 41
Corporation Income Tax Return 2022
Amended Return? Check the box. See For calendar year State use only
Mo Day Year Mo Day Year
page 1 of the instructions for reasons to 2022 or fiscal
▪ amend, and enter the number that applies. ▪ year beginning 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. If a federal audit was finalized this year, enter the latest year audited ......................▪
2. Is this an inactive corporation or nameholder corporation? ......................................................................... Yes ▪ No
3. a. Were federal estimated tax payments required? .................................................................................... Yes ▪ No
b. Were estimated tax payments based on annualized amounts? ............................................................. Yes ▪ No
4. 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Withdrawn from Idaho Dissolved Merged or reorganized Enter new EIN
5. Is this an electrical or telephone utility? ....................................................................................................... Yes ▪ No
6. EIN of parent from consolidated Form 1120, Schedule K as filed with the IRS ▪
7. Did you use the combined reporting method? ............................................................................................. Yes ▪ No
a. Does this corporation own more than 50% of another corporation? ...................................................... Yes ▪ No
b. Does another corporation own more than 50% of this corporation? ...................................................... Yes ▪ No
c. Does one interest own more than 50% of this corporation and another corporation? ............................ Yes ▪ No
d. Are two or more corporations in this report operating in Idaho or authorized to do business in Idaho? Yes ▪ No
8. If you’re a multinational unitary group, answer questions a, b, and c. Complete Form 42.
a. Check the box for your filing method: ▪ Worldwide return ▪ Water’s-edge return See Form 14.
b. If you’re filing a water’s-edge return, do you elect not to file the water’s-edge spreadsheets? .............. Yes ▪ No
c. If you’re filing a worldwide return, did you compute foreign income by making book-to-tax adjustments? Yes ▪ No
9. Did you claim the property tax exemption for investment tax credit property acquired this tax year? ......... Yes ▪ No
10. Are one or more corporations in this report paying the Idaho premium tax?................................................ Yes ▪ No
Additions
11. Federal taxable income. See instructions ......................................................................................▪ 11
12. Interest and dividends not taxable under Internal Revenue Code ................................................. ▪ 12
13. State, municipal, and local taxes measured by net income ........................................................... ▪ 13
14. Net operating loss deducted on federal return .............................................................................. ▪ 14
15. Dividends-received deduction on federal return ............................................................................ ▪ 15
16. Bonus depreciation. Include a schedule.
Don’t Staple Check the box if you have a current year loss limitation. See instructions ▪ ................................. ▪ 16
17. Other additions, including additions from Form 42, Part II ............................................................. ▪ 17
18. Add lines 11 through 17 ................................................................................................................. 18
Subtractions
19. Foreign dividend gross-up (Sec. 78, Internal Revenue Code) ....................................................... ▪ 19
20. Interest from Idaho municipal securities ......................................................▪ 20
21. Interest on U.S. government obligations. Include a schedule ..................... ▪ 21
22. Interest and other expenses related to lines 20 and 21................................ ▪ 22
23. Add lines 20 and 21, then subtract line 22 .................................................................................... 23
24. Technological equipment donation ................................................................................................ ▪ 24
25. Allocated income. Include a schedule ......................................................... ▪ 25
26. Interest and other expenses related to line 25. Include a schedule ............. ▪ 26
27. Subtract line 26 from line 25 .......................................................................................................... 27
28. Bonus depreciation. Include a schedule ........................................................................................ ▪ 28
29. Other subtractions, including subtractions from Form 42, Part II ................................................... ▪ 29
30. Total subtractions. Add lines 19, 23, 24, 27, 28, and 29 ................................................................ 30
31. Net business income subject to apportionment. Subtract line 30 from line 18 .............................. ▪ 31
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 1120.
EFO00025 09-29-2022 Page 1 of 2

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Form 41 2022 (continued)
32. Net business income subject to apportionment. Enter the amount from line 31 ..................... 32
33. Corporations with all activity in Idaho enter 100%. Multistate/multinational corporations
complete and include Form 42; enter the apportionment factor from Form 42, Part I, line 21 .............. ▪ 33 %
34. Net business income apportioned to Idaho. Multiply line 32 by the percent on line 33 ......................... ▪ 34
35. Income allocated to Idaho. See instructions .......................................................................................... ▪ 35
36. Idaho net operating loss carryover ▪ carryback ▪ Enter total ............... 36
37. Idaho taxable income. Add lines 34 and 35, then subtract line 36 ........................................................ ▪ 37
38. Idaho income tax. Multiply line 37 by 6%. Minimum $20 for each corporation. See instructions. ▪ 38
Credits
39. Credit for contributions to Idaho educational entities ................................... ▪ 39
40. Credit for contributions to Idaho youth and rehabilitation facilities .............. ▪ 40
41. Total business income tax credits from Form 44, Part I, line 10.
Include Form 44 ........................................................................................... 41
42. Total credits. Add lines 39 through 41 ........................................................................................... 42
43. Subtract line 42 from line 38. If line 42 is greater than line 38, enter zero .................................... 43
Other Taxes
44. Permanent building fund tax. Enter $10. Combined reports include $10 for
each corporation operating or authorized to do business in Idaho ................................................ ▪ 44
45. Total tax from recapture of income tax credits from Form 44, Part II, line 6. Include Form 44 ...... 45
46. Fuels tax due. Include Form 75 ..................................................................................................... 46
47. Sales/use tax due on untaxed purchases (online, mail order, and other) .............................. ▪ 47
48. Tax from recapture of qualified investment exemption (QIE). Include Form 49ER ........................ ▪ 48
49. Total tax. Add lines 43 through 48 ................................................................................................. ▪ 49
50. Underpayment interest. Include Form 41ESR ............................................................................... ▪ 50
51. Donation to Opportunity Scholarship Program .............................................................................. ▪ 51
52. Add lines 49 through 51 ................................................................................................................. 52
Payments and Other Credits
53. Estimated tax payments. If made under other EINs, provide EINs, amounts, and rollforwards .......... ▪ 53
54. Tax paid by ABE on the corporation’s behalf ....................................................................................... ▪ 54
55. Specia l fuels tax refund Gasoline tax refund Include Form 75 .... 55
56. Tax reimbursement incentive credit ▪ Claim of Right credit ▪
Include certificate .......................................................................................................................... ▪ 56
57. Total payments and other credits. Add lines 53 through 56 .......................................................... 57
Refund or Payment Due
58. Tax due. If line 52 is more than line 57, subtract line 57 from line 52 ........................................... ▪ 58
59. Penalty ▪ Interest from the due date ▪ Enter total ........................ 59
60. Nonrefundable credit from a prior year return. See Form 44 instructions ..................................... ▪ 60
61. Total Due. Add lines 58 and 59, then subtract line 60 ................................................................. ▪ 61
62. Overpayment. If line 52 is less than line 57, subtract line 52 from line 57 ........................................... ▪ 62
63. Refund ......... ▪ Apply to 2023 ......... ▪ See instructions.
Amended Return Only. Complete this section to determine your tax due or refund.
64. Total due (line 61) or overpayment (line 62) on this return ............................................................ 64
65. Refund from original return plus additional refunds .......................................................................... 65
66. Tax paid with original return plus additional tax paid ..................................................................... 66
67. Amended tax due or refund. Add lines 64 and 65, then subtract line 66 ....................................... 67
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

EFO00025 09-29-2022 Page 2 of 2

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                       Form 41 — Instructions                                                           2022
                       Corporation Income Tax Return

Instructions are for lines not fully explained on the form. Question 3 Estimated Tax Payments. 
                                                            a. Check the “No” box if the corporation wasn’t 
Rounding
                                                               required to make federal estimated tax payments 
Round the amounts on the return to the nearest                 in 2022.
whole dollar. Round down if under 50 cents, round 
                                                            b.  Check the “Yes” box if your estimated tax 
up if 50 cents or more.
                                                               payments were based on annualized amounts.

Heading                                                     Question 4 Final Return. If this is the corporation’s 
File the 2022 return for calendar year 2022 or a            final return for Idaho, check the box that explains the 
fiscal year that begins in 2022. For a fiscal year, fill    reason, and enter the date the event occurred. Enter 
in the tax year space at the top of the form.               the new federal EIN if the corporation has merged 
Write your business name, address, and federal              or reorganized.
Employer Identification Number (EIN) in the space 
                                                            Question 5 Electrical or Telephone Utility. If this 
provided. Don’t include the dash when entering your 
                                                            return is for an electrical or telephone utility, check the 
EIN. Also, provide your NAICS (North American 
                                                            “Yes” box. 
Industry Classification System) code, listed as the 
business activity code on your federal return.              Question 6 EIN of Parent. If the corporation is a 
                                                            subsidiary in an affiliated group or a parent subsidiary 
Amended Return                                              controlled group, enter the name and EIN of the parent 
You can use this form as an original return or an           corporation. For the definition of a subsidiary in an 
amended return.                                             affiliated group or a parent controlled group, see the 
                                                            instructions for federal Form 1120, Schedule K.
If you’re filing this form as an amended return, 
check the box at the top of the form. Enter the             Question 7 Combined Reporting Information. 
number from the following list that best describes          Check the “Yes” box if this return is prepared 
your reason for amending.                                   using the combined reporting method. Even if you 
1.  Federal Audit                                           checked the “No” box, answer questions a through 
2. Capital Loss Carryback                                   c. Include Form 41A if you answer yes to any of the 
                                                            questions 7 through 7d. Don’t consider ownership by 
3. Net Operating Loss Carryback – Include Form 56 
                                                            an S corporation when answering these questions.
   or a schedule showing the application of the loss
                                                            a. If the corporation filing this return owns more 
4.  Federal Amended
                                                               than 50% of another corporation, check the 
5. Other – Include an explanation                              “Yes” box.
Complete the entire form using the corrected amounts.       b. If another corporation owns more than 50% 
                                                               of the corporation filing this return, check the 
Questions 1 – 10                                               “Yes” box.
Mark the appropriate boxes, and provide the                 c.  If the same interest owns more than 50% of 
requested information. Answer each question, or the            the corporation filing this return and another 
return will be considered incomplete. Incomplete               corporation, check the “Yes” box.
returns delay processing. Unanswered questions in           d. Check the “Yes” box if this is a combined 
this section will be assumed to be a “no.”                     report and two or more corporations included 
                                                               in the report are authorized to transact 
Question 1 Federal Audit. If a federal audit was               business in Idaho or are transacting business 
finalized during the tax year, enter the most recent           in Idaho.
tax year covered in the audit. 
                                                            Question 8 Multinational Unitary Group. 
Question 2 Inactive or Nameholder Corporations.  
                                                            a. If the corporation filing this return is part of a 
Check the “Yes” box if the corporation is authorized 
                                                               multinational unitary group, indicate whether 
to transact business in Idaho but has no business 
                                                               the return is prepared on a worldwide or 
activity and no income attributable to Idaho.
                                                               water’s-edge method. If you’re electing 

EIN00043 09-29-2022                                                                                        Page 1 of  8

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                                                           Form 41 — Instructions     2022  (continued)         

         water’s-edge, Form 14 is required. If you’re    have been included in federal taxable income. Include 
         filing an amended return, you can’t change      a schedule of all taxes deducted on the federal return.
         your election.
                                                         Line 15 Dividends Received Deduction
b.  If this return is filed using the water’s-edge 
                                                         Enter the special deduction for dividends deducted 
         method, you can elect not to file the domestic 
                                                         from federal income as allowed by IRC Sections 
         disclosure spreadsheet by checking the 
                                                         243(a) and (c), 244, 245, and 246A.
         “Yes” box.
c.       If this return is filed on a worldwide basis,   Line 16 Bonus Depreciation 
         check the “Yes” box if the income of foreign    If you claimed bonus depreciation for federal purposes for 
         subsidiaries is computed by conforming          property acquired before 2008 or after 2009:
         their profit and loss statements to tax         • Complete a separate federal Form 4562 or 
         accounting standards that would be required       detailed computation for Idaho depreciation 
         by the Internal Revenue Code (IRC) if the         purposes as if the special depreciation allowance 
         foreign subsidiaries were required to file        hadn’t been claimed
         federal income tax returns. All book-to-tax 
                                                         • Compute the Idaho adjusted basis and any gains 
         adjustments must be made for all foreign 
                                                           or losses from the sale or exchange of property 
         subsidiaries if this method is used.
                                                           using the Idaho depreciation amounts
Question 9 Property Tax Exemption. Check the             • If the federal depreciation (including gains and 
“Yes” box if you elected the property tax exemption        losses) is more than the Idaho depreciation 
on personal property that qualifies for the investment     (including gains and losses), include the 
tax credit (ITC). Include a copy of your Form 49E.         difference as an addition on this line; otherwise, 
                                                           enter the difference on line 28
Question 10 Insurance Companies. Check the 
                                                         Don’t enter any amount for property acquired during 
“Yes” box if a corporation included in this report is 
                                                         2008 and 2009.
an insurance company paying the Idaho premium 
tax required by Idaho Code section 41-405.               For personal service corporations and closely held 
                                                         corporations, if you have a current year loss limitation 
Additions                                                for the following:
Line 11 Federal Taxable Income                           • At Risk (IRC Section 465)
If filing as part of a federal consolidated return 
                                                         • Passive Loss (IRC Section 469)
or separate federal Form 1120, enter the taxable 
income from federal Form 1120, page 1, line 30.          • Partnership Basis (IRC Section 704(d))
Include a complete copy of the federal income tax        • Shareholder Basis (IRC Section 1366(d))
return with your Idaho income tax return.
                                                         Complete and include Form DBDA
If the corporations included in the unitary combined 
group are different from the federal consolidated        Line 17 Other Additions 
group, report the differences on Form 42, Part II, 
                                                         Enter any miscellaneous Idaho additions. If you’re 
lines 1, 2, 3, and 7.
                                                         a multistate/multinational taxpayer, include the total 
Line 12 Interest and Dividends Not Taxable               additions from Form 42, Part II, line 6. Include a 
Under IRC                                                schedule identifying each addition.
Enter the interest and dividends net of applicable 
amortization received or accrued from obligations        Subtractions
of any state or political subdivision excluded from      Line 19 Foreign Dividend Gross-up
federal taxable income under the provisions of the       Enter the foreign dividend gross-up as provided by 
IRC. Include a schedule.                                 IRC Section 78 included in federal taxable income.

Line 13 State, Municipal, and Local Taxes                Line 20 Interest From Idaho Municipal Securities
Enter the total of all state, municipal, and local taxes Enter interest income from securities issued by the 
measured by net income that have been paid or            state of Idaho and its political subdivisions if included 
accrued during the tax year minus any refunds that       on line 12.

EIN00043 09-29-2022                                                                                  Page 2 of 8

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Form 41 — Instructions 2022 (continued)

Line 21 Interest on U.S. Government Obligations f. Interest expense of corporations
Idaho doesn’t tax interest income from U.S. included in the consolidated federal
government obligations. Deduct any U.S. return but not part of the combined
government interest included in federal taxable report filed with Idaho .............................
income, line 11. Examples of U.S. government g. Intercompany interest expense .............
obligations include: h. Total interest expense. Subtract lines f
• Banks for Cooperatives and g from line e .....................................
• Federal Farm Credit Banks 2. Total tax-exempt income (interest on
• Federal Financing Bank qualifying obligations of the United
States and the state of Idaho, its cities,
• Federal Homeowners Loan Bank and political subdivisions) ......................
• Federal Intermediate Credit Bank 3. Total income. Refer to Rule 115, Idaho
• Federal Land Bank Income Tax Administrative Rules ..........
• Guam 4. Divide line 2 by line 3 ............................. %
• Puerto Rico 5. Multiply line 1h by line 4. Enter
amount on line 22 .................................
• Student Loan Marketing Association
• Tennessee Valley Authority Bonds Line 24 Technological Equipment Donation
• Territory of Alaska Enter the lesser of cost or fair market value of
technological equipment donated to one or more of
• Territory of Hawaii
the following Idaho educational institutions or libraries
• Territory of Samoa located in Idaho:
• U.S. Series EE and HH Bonds • Public or nonprofit private elementary or
• U.S. Treasury Bills and Notes secondary school
• Virgin Islands • Public or nonprofit private college or university
Idaho taxes interest income received from the • Public library or library district
Federal National Mortgage Association (FNMA) and
Items that qualify for this deduction are limited
the Government National Mortgage Association
to computers, computer software, and scientific
(GNMA).
equipment or apparatus manufactured within five
If you have interest income from a mutual fund that years of the date of donation. The amount deducted
invests in both nonexempt securities and exempt can’t reduce Idaho taxable income to less than zero.
U.S. government securities, you can deduct the Any unused deduction can’t be carried to another year.
portion of the interest earned that’s attributable to
direct U.S. government obligations. The mutual fund Line 25 Allocated Income
must identify the amount for it to be deductible. Enter the amount of nonbusiness income. Include
a schedule detailing the source of the income
Line 22 Interest Expense Offset and explaining why the income was classified as
Complete the following computation to calculate nonbusiness.
the interest expense offset.
Line 26 Nonbusiness Expense Offset
1a. Interest expense. Total interest
Add back expenses included in federal taxable
expense deducted in determining
federal taxable income ........................... income related to the production of allocated
nonbusiness income listed on line 25. Related
b. Interest expense disallowed under IRC expenses include interest on indebtedness incurred
Sections 265 and 291 ............................ or continued to purchase or carry the assets that
c. Interest expense from a pass-through produce the nonbusiness interest and dividend
entity ....................................................... income. Prorate interest expense related to
d. Interest expense of foreign corporations business and nonbusiness income. Complete the
included in the combined report ............ following computations to calculate the total amount
e. Subtotal. Add lines a through d .............. of nonbusiness expense offset.

EIN00043 09-29-2022 Page 3 of 8

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Form 41 — Instructions 2022 (continued)

1. Expenses directly related to difference as a deduction on this line; otherwise,
nonbusiness income .............................. enter the difference on line 16
2 a. Interest expense. Total interest Don’t enter any amounts for property acquired during
expense deducted in determining 2008 and 2009.
federal taxable income............................
Line 29 Other Subtractions
b. Interest expense disallowed under
Enter any miscellaneous Idaho deductions. Multistate/
IRC Sections 265 and 291 .....................
multinational taxpayers include the total deductions
c. Interest expense from a pass-through
from Form 42, Part II, line 12. Include a schedule
entity .......................................................
identifying each deduction.
d. Interest expense of foreign corporations
included in the combined report ............ Line 33 Apportionment Factor
e. Subtotal. Add lines a through d .............. If all the activity is in Idaho, enter 100%. If the
f. Interest expense of corporations corporation has multistate/multinational operations,
included in the consolidated return filed enter the apportionment factor from Form 42, Part I,
with Idaho if included in line 2a .............. line 21. Include Form 42.

g. Interest expense included in line 1 ........ Line 35 Income Allocated to Idaho
h. Interest expense on line 22 attributable Enter the amount of nonbusiness income allocated
to tax-exempt income ............................. to Idaho minus the nonbusiness expense offset from
i. Intercompany interest expense ............. line 26 that applies to this income. Include a schedule
j. Total interest expense. Subtract detailing the source of the income allocated to Idaho.
lines f through i from line e .....................
Line 36 Idaho Net Operating Loss (NOL)
3. Total nonbusiness income .....................
Carryover and Carryback
4. Total income. Refer to Rule 115, Idaho Enter the Idaho NOL carryover. If this is an amended
Income Tax Administrative Rules ..........
return to claim an NOL, enter the amount of the
5. Divide line 3 by line 4 ............................. NOL carryback.
6. Multiply line 2j by line 5. This is
the interest expense prorated to Enter the total of the NOL carryover and carryback
nonbusiness income .............................. amounts on this line. Include Form 56 or a schedule
7. Other indirect expenses related to showing the application of the loss.
both business and nonbusiness
income .................................................... Taxes
8. Multiply line 7 by line 5 ........................... Line 38 Idaho Income Tax
9. Add lines 1, 6, and 8. Enter amount Enter the amount of Idaho income tax computed at
on line 26 ................................................ 6% of Idaho taxable income. The amount must be
a minimum of $20. Each corporation included in a
Line 28 Bonus Depreciation
group return and required to file is subject to the $20
If you claimed bonus depreciation for federal
minimum tax.
purposes for property acquired before 2008 or
after 2009: If a multistate corporation’s only activity in Idaho
consists of sales that don’t exceed $100,000, the
• Complete a separate federal Form 4562 or
corporation can pay tax at the rate of 1% of its Idaho
detailed computation for Idaho depreciation
gross sales. You must include a statement to make the
purposes as if the special depreciation
election. Your statement must include your intent to
allowance hadn’t been claimed
make the election to pay the alternative tax on Idaho
• Compute the Idaho adjusted basis and any gross sales and confirm that, for the tax year, the
gains or losses from the sale or exchange of corporation didn’t have:
property using the Idaho depreciation amounts
• Any Idaho property and wasn’t renting any
• If the federal depreciation (including gains and Idaho property
losses) is less than the Idaho depreciation
• Any Idaho payroll
(including gains and losses), include the
• Idaho sales exceeding $100,000

EIN00043 09-29-2022 Page 4 of 8

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                                                        Form 41 — Instructions     2022  (continued)         

You can’t change your election for the year once      •  10% of the tax on line 38, or 
you file your return.                                 •  $5,000
Show the computation of the tax on line 38. This is   After calculating the credit amount, the corporation can 
1% multiplied by Idaho gross sales. Don’t compute     add any amounts reported on Form ID K-1, Part XI, 
an Idaho apportionment factor or apply one to the     line 63 to that amount. The total credit can’t exceed 
Idaho gross sales for this tax computation.           $5,000. 
For corporations required to pay a franchise tax      A qualified educational entity includes:
rather than an income tax, enter the amount of the 
                                                      • A nonprofit corporation, fund, foundation, 
franchise tax on this line. This tax is also computed 
                                                        research park, trust, or association organized 
at 6% of Idaho taxable income. 
                                                        and operated exclusively for the benefit of Idaho 
Enter the amount of Idaho income tax specifically       colleges and universities
computed for the company paying the Idaho             • A nonprofit, private, or public Idaho school 
premium tax on this line, and subtract that amount      (elementary, secondary, or higher education) or 
from the total tax. Provide a detailed schedule         its foundation
showing how you computed the tax for each 
                                                      • Idaho education public broadcast system 
qualifying insurance company.
                                                        foundations
Minimum Tax. The minimum tax of $20 is required 
                                                      • The Idaho State Historical Society or its 
for each corporation:
                                                        foundation
• That transacts business in Idaho
                                                      • An Idaho public library or its foundation
•  Is registered with the Idaho Secretary of State 
                                                      • An Idaho library district or its foundation
  to do business in Idaho, or
                                                      • An Idaho public or private nonprofit museum
•  Is exercising its corporate franchise in Idaho
                                                      • The Idaho Commission for Libraries
For a unitary group of corporations, the $20 
                                                      • Idaho Commission on Hispanic Affairs
minimum tax is required for each corporation in 
the unitary group that’s required to file an Idaho    • Idaho Commission for the Blind and Visually 
income tax return, even though only one Idaho           Impaired
group return is filed.                                • Idaho Council on Developmental Disabilities
The $20 minimum tax isn’t required to be paid by a:   •  Idaho State Independent Living Council
•  Nonproductive mining corporation                   • Idaho STEM Action Center
• Corporation not organized for profit that isn’t     •  Idaho Council for the Deaf and Hard of Hearing
  required to pay federal tax on unrelated            •  Medical residency programs or support 
  business income                                       organizations devoted to training residents in 
• Homeowners’ association filing Form 1120-H            Idaho
  and having no federal taxable income
                                                      Line 40 Credit for Contributions to Idaho Youth 
• Corporation under the protection of Public Law      and Rehabilitation Facilities
  86-272                                              A corporation can claim this credit if it donated cash or 
                                                      goods to the following:
Credits
                                                      • Qualified center for independent living
Line 39 Credit for Contributions to Idaho             • Youth or rehabilitation facility or its foundation, or
Educational Entities
                                                      • Nonprofit substance abuse center licensed by the 
If the corporation donated cash to a qualified 
                                                        Idaho Department of Health and Welfare
educational entity, it can claim a tax credit. 
Donations of goods or services don’t qualify. Include Include amounts from Form ID K-1, Part VIII, line 56 to 
amounts from Form ID K-1, Part VIII, line 55 to       calculate the credit amount.
calculate the credit amount.                          The credit is limited to the smallest of:
The credit is limited to the smallest of:             •  One-half of the amount donated
•  One-half of the amount donated                     •  10% of the tax on line 38

EIN00043 09-29-2022                                                                                Page 5 of 8

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                                                          Form 41 — Instructions     2022 (continued)          

•  $500, or                                             Line 41 Total Business Income Tax Credits
• The tax on line 38 minus the amounts on line 39       Enter the total business income tax credits from 
  and Form 44, Part I, line 1                           Form 44, Part I, line 10. Include Form 44.

After calculating the credit amount, the corporation 
                                                        Other Taxes
can add any amounts reported on Form ID K-1, 
Part XI, line 65 to that amount. The total credit can’t Line 44 Permanent Building Fund (PBF) Tax
exceed $500.                                            Enter $10 for each corporation required to file, 
The qualified youth or rehabilitation facilities and    including nonproductive mining corporations. Each 
their foundations are:                                  corporation included in a group return and required 
                                                        to file must pay the $10 PBF tax.
•  Anchor House
• The Arc, Inc., Boise                                  The following are required to pay the $10 PBF:
• The Children’s Home Society of Idaho, Inc., Boise     • A corporation required to file an Idaho income 
• The Children’s Village, Inc., Coeur d’Alene             tax return. This includes:
•  Dawn Enterprises, Inc., Blackfoot                        Homeowners’ associations
•  Development Workshop, Inc., Idaho Falls                  Inactive or nameholder corporations, and
•  Gem Youth Services, Emmett                               Nonproductive mining corporations 
                                                           registered with the Idaho Secretary of State 
•  Hope House, Inc., Nampa
                                                           to do business in Idaho
•  Idaho Drug Free Youth, Inc., Coeur d’Alene
                                                        •  Each corporation in the unitary group that’s 
• Idaho Elks Rehabilitation Hospital, Inc., Boise         required to file an Idaho income tax return
•  Idaho Youth Ranch                                    A corporation under the protection of Public Law 
•  Kinderhaven, Sandpoint                               86-272 isn’t required to pay the PBF tax.
• Learning Lab, Inc., Boise
                                                        Line 45 Total Tax From Recapture of Income 
• Magic Valley Rehabilitation Services, Inc.,Twin Falls
                                                        Tax Credits
•  New Day Products, Inc., Pocatello                    Enter the total tax from recapture of income tax credits 
• Northwest (North Idaho) Children’s Home               from Form 44, Part II, line 6. Include Form 44.
•  Opportunities Unlimited, Inc., Lewiston
                                                        Line 46 Fuels Tax Due
•  Panhandle Special Needs, Inc., Sandpoint             If you buy gasoline, aircraft fuel, or special fuels 
• Project P .A.T.C.H. (Planned Assistance for           (diesel, propane, or natural gas) without paying the 
  Troubled Children)                                    fuels tax and later use this fuel in licensed vehicles 
•  Shepherd’s Home, Inc., McCall                        or aircraft, you owe fuels tax. Add the amounts on 
                                                        Form 75, Section IV, lines 3 and 4, and enter the total 
• Transitional Employment Services for the 
                                                        on this line. Include Form 75.
  Handicapped, Coeur d’Alene
•  Walker Center, Gooding                               Line 47 Sales/Use Tax Due
                                                        If you purchased an item from an out-of-state seller 
•  Winchester Occupational Workshop, Winchester         (including internet, catalog, radio, and TV purchases) 
•  Witco Inc., Caldwell                                 and the seller didn’t collect sales tax on that 
•  Women’s and Children’s Alliance                      purchase, you must pay the use tax directly to the 
                                                        Tax Commission. Multiply the total amount of those 
The following are the qualified centers for 
                                                        purchases by 6% (.06).
independent living:
• Disability Action Center Northwest, Moscow and        If you computed use tax on Form 75, add it to the use 
  Coeur d’Alene                                         tax on other purchases, and enter the total on this line.
•  Living Independence Network Corporation, Boise       If you have an Idaho sales or use tax account, don’t 
  and Twin Falls                                        enter your sales or use tax on this line, but continue 
                                                        to report the tax on these purchases on your sales 
•  Living Independently For Everyone, Inc., 
                                                        and use tax returns.
  Blackfoot, Idaho Falls, and Pocatello

EIN00043 09-29-2022                                                                                     Page 6 of 8

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Form 41 — Instructions 2022 (continued)

Line 48 Tax From Recapture of Qualified amount from Form 75, Section IV, line 2. Include
Investment Exemption (QIE) Form 75.
If you’ve claimed the QIE for property tax on property The gasoline tax refund is available to those who buy
that no longer qualifies before the end of the five-year and use gasoline in off-highway equipment or auxiliary
recapture period, you must recapture part or all of engines. Enter the amount from Form 75, Section IV,
the property tax benefit. Enter the amount from Form line 1. Include Form 75.
49ER, Part III, line 18. Include Form 49ER.
Line 56 Tax Reimbursement Incentive Credit
Line 50 Underpayment Interest Enter the total credit allowed from the Idaho
Use Form 41ESR, Part I, Underpayment of Estimated Reimbursement Incentive Certificate. Include a copy
Tax, to determine if there’s an underpayment of of the certificate with the return.
any estimated tax payments. Enter the amount of
underpayment interest from Form 41ESR, Part II, If you claimed a deduction or credit on your federal
line 24. Include Form 41ESR. return for claim of right, complete Idaho Worksheet
CR to determine which option benefits you most on
If this is an amended return, enter the amount from your Idaho return. See Claim of Right Worksheets at
the original return. .
tax.idaho.gov
Line 51 Donation to Opportunity Scholarship
Program Refund or Payment Due
You can make a voluntary donation to the Idaho Line 59 Penalty and Interest
Opportunity Scholarship Program. The amount Penalty and interest are computed on the tax on
designated will either reduce your refund or increase line 58 minus the underpayment interest on line 50
your tax due. Your choice to donate can’t be and the donation amount on line 51.
changed; you can’t get a refund later.
Penalty: Idaho law provides penalties for not filing
Contributions help provide need-based scholarship tax returns by the due date, not paying tax due
funds to Idaho high school graduates who attend on time, and not prepaying enough on extension
approved higher education institutions in Idaho. returns. For more information or to calculate a
For more information about the Idaho Opportunity penalty, see our Penalties and Interest page at
Scholarship Program, please visit www.boardofed. tax.idaho.gov/penalties.
idaho.gov/scholarship/opportunity.asp.
The minimum penalty is $10.
Payments and Other Credits Interest: We charge interest on the amount of tax due
from the due date until paid in full. The rate for 2023
Line 53 Estimated Tax Payments is 5%.
Enter the total amount of estimated tax payments
made for tax year 2022 from the following form: Line 60 Nonrefundable Credit From a Prior Year
• Form 41ES, Estimated Tax Payment/Extension Return
of Time Payment, and If you were denied a refund from an overpayment of
• The amount applied from your 2021 return tax on a prior year return because of the three-year
statute of limitations, you may be eligible to take
Line 54 Tax Paid by ABE on the a credit for the amount. See Idaho Form 44 for
Corporation’s Behalf calculation of your credit and include it with your
Enter the amount of tax paid by the affected return.
business entity on the corporation’s share of
affected business income. Include a copy of Line 63 Refund/Apply to 2023
Form ID K-1s with your return. Refund
Enter the amount of your overpayment from line 62
Line 55 Special Fuels and Gasoline Tax Refund that you want refunded to you. Refunds of less than
The special fuels (diesel, propane, or natural gas) $1 won’t be issued. You have three years from the
tax refund is available to those who use the fuel for return’s due date (not including extensions) to claim
heating or in off-highway equipment and have paid a refund. Refunds will be reduced by unpaid Idaho
the tax on the special fuels purchased. Enter the tax liabilities and can be applied to unpaid liabilities
owed to other agencies.

EIN00043 09-29-2022 Page 7 of 8

- 10 -

                                                             Form 41 — Instructions     2022 (continued)          

The agency or party seizing the refund must send        Signature
you notice of the action. Questions about a refund      An authorized individual must sign the return on 
seizure should be directed to the agency or party       behalf of the corporation.
that initiated the claim for seizure.
                                                        Tax Preparer
Apply to 2023
                                                        Check this box if you paid a tax preparer to 
If you’re filing an original return, subtract the 
                                                        complete your return, and you’re authorizing the 
amount you want to refund from line 62. Any 
                                                        Tax Commission to discuss your return with the paid 
difference will be applied to your 2023 tax and 
                                                        preparer identified on your return. 
won’t be refunded.
                                                        You’re also authorizing the paid preparer to:
Amended Return Only                                     •    Give the Tax Commission any information that’s 
Complete lines 64 through 67 only if you’re filing this      missing from your return, and
return as an amended return.                            •    Call the Tax Commission for information about 
                                                             the processing of your return or the status of your 
Line 64 Total Due or Overpayment on This Return
                                                             refund or payments
If the total due shown on line 61 is greater than zero, 
enter the amount on this line as a positive amount.     You’re not authorizing the paid preparer to receive 
                                                        any refund check, bind you to anything including any 
If line 61 is zero, enter the amount of overpayment     additional tax liability, or otherwise represent you 
from line 62 on this line as a negative amount.         before the Tax Commission. This authorization is valid 
                                                        for up to 180 days from the date the Tax Commission 
Line 65 Refund from Original Return Plus                receives the return. If you want the Tax Commission 
Additional Refunds                                      to contact you instead of your preparer, leave the box 
Enter the total refund amount from previous returns     blank.
for this tax year here as a positive amount.

Line 66 Tax Paid with Original Return Plus 
Additional Tax Paid
Enter the total due paid from previous returns 
for this tax year here as a positive amount. Don’t 
include penalty, interest, Form 51 estimated 
payments, withholding, or unpaid tax.

Line 67 Amended Tax Due or Refund
Add lines 64 and 65, then subtract line 66. A positive 
amount is your amended tax due. A negative amount 
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
EIN00043 09-29-2022                                                                                  Page 8 of 8

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