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Don’t Staple 8734
Form 65
2023
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 2023 or fiscal year
▪ amend, and enter the number that applies. ▪ beginning 23 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Withdrawn from Idaho Dissolved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 total qualified investments for investment tax credit acquired during 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.
Return and payment - Mail to: Idaho State Tax Commission, PO Box 83784 Boise ID 83707-3784
Return only - Mail to: Idaho State Tax Commission, PO Box 56, Boise, ID 83756-0056
Include a complete copy of your federal Form 1065.
EFO00035 09-13-2023 Page 1 of 2

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Form 65 2023 (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. If electing ABE, add lines 36 and 37 then subtract line 38 .............................................. ▪ 41
Check if ABE has exempt members. See instructions .................................................... ▪
42. Idaho income tax. 5.8% of either line 40 or 41 .............................................................................. ▪ 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 2024 ......... ▪ 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 09-13-2023 Page 2 of 2

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                        Form 65 — Instructions                                                          2023
                        Partnership Return of Income

Instructions are for lines not fully explained on the form. delay processing. Unanswered questions in this 
The partnership must provide each partner with an           section will be assumed to be a “no”.

Idaho Form ID K-1. This form shows the partner’s                                    Check the appropriate box. 
                                                            Question 1 Return Type. 
distributive share of Idaho additions, subtractions,        A composite return is a single return filed by an entity 
and credit information. For partners who aren’t             on behalf of its eligible owners. An affected business 
individuals, the Form ID K-1 also provides                  entity is a partnership that elects to be taxed at the 
apportionment factor information that’s needed to           entity level. Include Form ABE, Affected Business 
complete their Idaho income tax return. Form ID K-1         Entity Election, with your return.
also identifies the distributive share of gross income 
to help determine Idaho filing requirements of              If the entity checks the ABE box and an authorized 
individual partners.                                        person signs the return, no election form is necessary. 
                                                            If the person who signs the return isn’t authorized 
Include all Form ID K-1s and a complete copy of             by the entity, the signatures of all members must be 
federal Form 1065, including all federal Schedule K-1s,     provided on Form ABE.
with the Idaho Form 65.
                                                            See additional information including Forms PTE-12 
Rounding                                                    and PTE-01 on our Pass-through Entity Guidance 
                                                            page at tax.idaho.gov/pte.
Round the amounts on the return to the nearest 
whole dollar. Round down if under 50 cents, round           Question 2 Federal Audit. Enter the most recent 
up if 50 cents or more.                                     tax year covered if a federal audit was finalized 
                                                            during the tax year.
Heading
File the 2023 return for calendar year 2023 or a            Question 3 Final Return. Check the box that explains 
fiscal year that begins in 2023. For a fiscal year, fill in the reason for the partnership’s final return. Enter the 
the fiscal year beginning and ending dates at the top       date the partnership dissolved or withdrew from Idaho.

of the form.                                                                                            Check 
                                                            Question 4 Electrical or Telephone Utility. 
Write your business name, address, and federal              the “Yes” box if this return is for an electrical or 
Employer Identification Number (EIN) in the spaces          telephone utility.
provided. Don’t include the dash when entering your 
EIN. Also, provide your NAICS (North American               Question 5 Ownership Change. Check the “Yes” 
Industry Classification System) code, listed as the         box if a partner’s interest was terminated or if a new 
business activity code on your federal return.              partner acquired an interest in the partnership.

                                                            Question 6 Total Qualified Investments. Enter the 
Amended Return                                              amount from Form 49 or Form 49ABE, line 3, columns 
You can use this form as an original return or an           a and b. This is the total qualified investments for the 
amended return.                                             investment tax credit that the partnership acquired 
If you’re filing this form as an amended return,            during the year.
check the amended return box at the top of the 
form. Enter the number from the following list that         Question 7 Broadband Equipment Investment 
                                                            Credit. Enter the amount from Form 68, line 2. This 
best describes your reason for amending.
                                                            is the broadband equipment investment credit the 
1.  Federal Audit                                           partnership earned for the tax year.
2.  Federal Amended
3.  Other – Include an explanation                          Question 8 Credit for Idaho Research Activities. 
                                                            Enter the amount from Form 67, line 16. This is the 
Complete the entire form using the corrected amounts.       credit for Idaho research activities the partnership 
                                                            earned for the tax year.
Questions 1-10
                                                            Question 10 Property Tax Exemption. Check the 
Mark the appropriate boxes and provide the                  “Yes” box if you elected the property tax exemption on 
requested information. Answer each question or the          personal property that qualifies for the ITC. Include a 
return is considered incomplete. Incomplete returns         copy of your Form 49E.

EIN00045 09-13-2023                                                                                     Page 1 of 8

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Form 65 — Instructions 2023 (continued)

Income Include on this line any amounts excluded from
Line 14 Portfolio Income taxable income for funds received according to the
Enter your net portfolio income or loss from Form emergency rental assistance program established
1065, Schedule K, lines 5, 6a, 7, 8, and 9a. under Public Law 116-260 for COVID relief.

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 income under the provisions of the IRC. • Federal Financing Bank
Include a schedule. • Federal Homeowners Loan Bank
• Federal Intermediate Credit Bank
Line 18 State, Municipal, and Local Taxes
Enter the total of all state, municipal, and local • Federal Land Bank
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
back, include the amount. Include a schedule
identifying each addition.

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Form 65 — Instructions 2023 (continued)

1a. Interest expense. Total interest income. Prorate interest expense related to
expense deducted in determining business and nonbusiness income. Complete the
federal income ........................................ following computations to calculate the total amount
of nonbusiness expense offset.
b. Interest expense disallowed under IRC
Sections 265 and 291 ............................ 1. Expenses directly related to
c. Interest expense from a pass-through nonbusiness income ..............................
entity ....................................................... 2 a. Interest expense. Total interest
d. Intercompany interest expense ............. expense deducted in determining
federal income.........................................
e. Total interest expense. Add lines a
through c and subtract line d ................. b. Interest expense disallowed under IRC
2. Total tax-exempt income (interest on Sections 265 and 291 ............................
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. ..........................................
e. Interest expense included in line 1 ........
4. Divide line 2 by line 3 ............................. %
f. Interest expense on line 24 attributable
5. Multiply line 1e by line 4. Enter the to tax-exempt income .............................
amount on line 24 ................................... g. Intercompany interest expense .............
Line 26 Technological Equipment Donation h. Total interest expense. Subtract
Enter the lesser of cost or fair market value of lines e, f, and g from line d .....................
technological equipment donated to one or more 3. Total nonbusiness income .....................
of the following Idaho educational institutions or
4. Total income. ..........................................
libraries located in Idaho:
• Public or nonprofit private elementary or
secondary school 5. Divide line 3 by line 4 ............................. %
• Public or nonprofit private college or university 6. Multiply line 2h by line 5. This is
the interest expense prorated to
• Public library or library district nonbusiness income ..............................
Items that qualify for this deduction are limited 7. Other indirect expenses related to
to computers, computer software, and scientific both business and nonbusiness
equipment or apparatus manufactured within five income ....................................................
years of the date of donation. The amount deducted 8. Multiply line 7 by line 5 ...........................
can’t reduce Idaho taxable income to less than 9. Add lines 1, 6, and 8. Enter amount
zero. Any unused deduction can’t be carried to on line 28 ................................................
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
and explaining why the income was classified as • Complete a separate federal Form 4562 or
nonbusiness. detailed computation for Idaho depreciation
purposes as if the special depreciation allowance
Line 28 Nonbusiness Expense Offset hadn’t been claimed
Add back expenses included in computing federal • Compute the Idaho adjusted basis and any gains
income related to the production of allocated or losses from the sale or exchange of property
nonbusiness income listed on line 27. Related using the Idaho depreciation amounts
expenses include interest on indebtedness incurred
or continued to purchase or carry the assets that
produce the nonbusiness interest and dividend

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Form 65 — Instructions 2023 (continued)

• If the federal depreciation (including gains and Line 38 Affected Business Entity (ABE) Idaho
losses) is less than the Idaho depreciation Net Operating Loss (NOL) Carryover
(including gains and losses), include the Enter the total Idaho NOL carryover amount for the
difference as a deduction on this line; otherwise, ABE. Include Form 56 or a schedule showing the
enter the difference on line 19 application of the loss.
Don’t enter any amounts for property acquired during If the partnership isn’t making the ABE election,
2008 and 2009. don’t enter anything on this line. Any unused NOL
flows through to the partners.
Line 31 Other Subtractions
Enter any miscellaneous Idaho deductions. Include Line 40 Income Reported on Entity’s Composite
any deductions from separately-stated items you’re Return from Form PTE-12
required to report except for deductions not allowed Enter the total composite income reported on
to partnerships when paying the tax for partners. Form PTE-12 for all nonresident individual owners.
Include a schedule identifying each deduction. This amount should be the total Idaho distributable
Include on this line any amounts included in income for all shareholders on Form PTE-12 with
taxable income for funds received or loans forgiven filing code “C”.
according to Public Laws 116-136, 116-139, and
Line 41 ABE Income
116-142 for COVID relief. Check the box if the ABE has any exempt entity
For nonresident individual owners, enter the members and subtract their share of Idaho income
amount of guaranteed payments that aren’t subject from the total affected business income reported on
to the Idaho apportionment factor. For details lines 36 and 37 minus line 38. Enter the difference
about reporting guaranteed payments, see our on this line. An exempt entity means an entity that’s
Guaranteed Payments page at tax.idaho.gov. a member of the ABE and is exempt from income tax
under Idaho Code.
Line 35 Apportionment Factor
Enter 100% if all the activity is in Idaho. Enter the Credits
apportionment factor from Form 42, Part I, line 21
Except for the Tax Reimbursement Incentive credit,
if the partnership has multistate/multinational
credits earned by the partnership pass through to each
operations. Include Form 42.
partner based on that partner’s distributive share of
Line 36 Net Business Income Apportioned to partnership profits. When a partnership has a fiscal
Idaho year end other than that of the partner, the credit
Multiply line 34 by the percent on line 35. Enter the passes through in the same period that the partner
amount and complete the rest of the lines in this reports the partnership income or loss for federal tax
section using information from Form PTE-12. purposes.
If the amounts on lines 36 and 37 are being The partnership must provide each partner with an
distributed to partners and will be reported on a Idaho Form ID K-1. This form shows the partner’s
return other than a composite or ABE return, do not distributive share of credits earned, credits subject
complete lines 38 through 42. to recapture, and contribution information needed
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
For nonresident individual owners, enter the earned.
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

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                                                          Form 65 — Instructions     2023  (continued)         

limitations applicable to partnerships. For example,    • A nonprofit, private, or public Idaho school 
if a partnership pays the tax for three individual        (elementary, secondary, or higher education) 
partners, the amount of credit for contributions to       or its foundation
educational institutions is the lesser of the following •  Idaho education public broadcast system 
amounts:                                                  foundations
•  50% of the three partners’ share of the amount       •  The Idaho State Historical Society or its 
  donated                                                 foundation
•  50% of the tax computed for the three partners, or   •  An Idaho public library or its foundation
•  $500                                                 •  An Idaho library district or its foundation
Credits allowed to a partner that aren’t used to        • An Idaho public or private nonprofit museum
offset that partner’s tax can’t be used to offset the   •  The Idaho Commission for Libraries
tax computed for other partners. The broadband 
                                                        • Idaho Commission on Hispanic Affairs
equipment investment credit can be transferred to 
another taxpayer rather than used by the partner who    •  Idaho Commission for the Blind and Visually 
earns the credit.                                         Impaired
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. 
                                                        Line 44 Credit for Contributions to Idaho Youth 
Donations of goods or services don’t qualify.
                                                        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         • Qualified center for independent living
partner’s distributive share of the following amounts 
                                                        •  Youth or rehabilitation facility or its foundation, or
and enter the total of these amounts on this line.
                                                        • Nonprofit substance abuse center licensed by the 
The credit is limited to the smallest of:                 Idaho Department of Health and Welfare
•  One-half of the amount donated
                                                        Composite Return
•  50% of the tax on line 42, or                        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 
                                                        the partnership isn’t paying the tax for all partners.
A qualified educational entity includes:
• A nonprofit corporation, fund, foundation, 
  research park, trust, or association organized 
  and operated exclusively for the benefit of 
  Idaho colleges and universities
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                                                           Form 65 — Instructions     2023  (continued)         

ABE Return                                                 Line 45 Total Business Income Tax Credits
The credit is limited to the smallest of:                  Composite Return
•  One-half of the amount donated                          If the partnership pays the tax for one or more 
•  20% of the tax on line 42                               nonresident individual partners, determine each 
                                                           partner’s distributive share of the total business 
•  $100, or
                                                           income tax credits allowed from Form 44, Part 
•  The tax on line 42 minus the amounts on line 43 and     I, line 10 and enter the total of these amounts 
  Form 44, Part I, line 1                                  here. Don’t enter the total credit earned by the 
The qualified youth or rehabilitation facilities and their partnership if the partnership isn’t paying the tax for 
foundations are:                                           all partners. Include Form 44.

•  Anchor House                                            ABE Return
•  The Arc, Inc., Boise                                    Enter the total credits earned by the ABE. 
•  The Children’s Home Society of Idaho, Inc., Boise       Line 46 Total Credits
•  The Children’s Village, Inc., Coeur d’Alene             If the ABE has any exempt entity members, subtract 
•  Dawn Enterprises, Inc., Blackfoot                       their share of Idaho credits from the total ABE credits 
                                                           reported on lines 43 through 45. Enter the difference 
•  Development Workshop, Inc., Idaho Falls
                                                           on this line.
•  Gem Youth Services, Emmett
•  Hope House, Inc., Nampa
•  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 
                                                           the $10 PBF tax for each nonresident individual 
•  Kinderhaven, Sandpoint
                                                           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 
                                                           tax for each partner that is an Idaho nonresident. 
•  Opportunities Unlimited, Inc., Lewiston
•  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 
                                                           partners, include on this line those partners’ 
•  Transitional Employment Services for the 
                                                           distributive share of the total tax from recapture of 
  Handicapped, Coeur d’Alene
                                                           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 
                                                           here. Include Form 75.
•  Living Independently For Everyone, Inc., 
  Blackfoot, Idaho Falls, and Pocatello

EIN00045 09-13-2023                                                                                        Page 6 of 8

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Form 65 — Instructions 2023 (continued)

Line 51 Sales/Use Tax Due Line 57 Tax Paid by ABE on Your Behalf
If you purchased an item from an out-of-state seller If the partnership is a member in an ABE, enter the
(including internet, catalog, radio, and TV purchases) amount of tax paid by the ABE (upper entity) on
and the seller didn’t collect sales tax on that this partnership’s behalf, Include a copy of Form ID
purchase, you must pay the use tax directly to the K-1s with your return.
Tax Commission. Multiply the total amount of those
purchases by 6% (.06). Line 58 Special Fuels and Gasoline Tax Refund
The special fuels (diesel, propane or natural gas)
If you computed use tax on Form 75, add it to the tax refund is available to those who use the fuel for
use tax on other purchases and enter the total here. heating or in off-highway equipment and have paid
If you have an Idaho sales or use tax account, don’t the tax on the special fuels purchased. Enter the
enter your sales or use tax on this line. Instead, amount from Form 75, Section IV, line 2. Include
continue to report the tax on these purchases on Form 75.
your sales and use tax returns. The gasoline tax refund is available to those who
buy and use gasoline in off-highway equipment or
Line 52 Tax From Recapture of Qualified
auxiliary engines. Enter the amount from Form 75,
Investment Exemption (QIE)
If you have claimed the QIE for property tax on Section IV, line 1. Include Form 75.
property that no longer qualifies before the end of
Line 59 Tax Reimbursement Incentive Credit
the five-year recapture period, you must recapture Enter the total credit allowed from the Idaho
part or all of the property tax benefit. Enter the Reimbursement Incentive Certificate. Include a copy
amount from Form 49ER, Part III, line 18. Include of the certificate with the return.
Form 49ER.
Line 53 Total Tax Refund or Payment Due
If the ABE has any exempt entity members, subtract
their share of Idaho total tax from recapture of Line 62 Penalty and Interest
income tax credits from the total ABE tax from Penalty: Idaho law provides penalties for not filing
recapture of income tax credits reported on line 49. tax returns by the due date, not paying tax due
Enter the difference plus the amounts on lines 47, on time, and not prepaying enough on extension
48, 50, 51 and 52 on this line. returns. For more information or to calculate a
penalty, see our Penalties and Interest page at
Line 54 Donation to Opportunity Scholarship tax.idaho.gov/penalties.
Program
You can make a voluntary donation to the Idaho Interest: Interest is charged from the due date until
paid. The rate for 2024 is 6%.
Opportunity Scholarship Program. The amount
designated will either reduce your refund or Line 63 Nonrefundable Credit From a Prior Year
increase your tax due. Your choice to donate can’t Return
be changed; you can’t get a refund later. If you were denied a refund from an overpayment of
Contributions help provide need-based scholarship tax on a prior year return because of the three-year
funds to Idaho high school graduates who attend statute of limitations, you may be eligible to take
approved higher education institutions in Idaho. a credit for the amount. See Idaho Form 44 for
For more information about the Idaho Opportunity calculation of your credit and include it with your
Scholarship Program, visit boardofed.idaho.gov/ return.
scholarships/Idaho-opportunity-scholarship.
Line 66 Refund/Apply to 2024
Payments and Other Credits Refund
Enter the amount of your overpayment from line 65
Line 56 Estimated Tax Payments that you want refunded to you. Refunds of less than
Enter the total amount of payments made and the
$1 won’t be issued. You have three years from the
amount applied from your 2022 return.
return’s due date (not including extensions) to claim
Rollforwards are refund amounts from the prior year a refund. Refunds will be reduced by unpaid Idaho
that are rolled forward to the taxpayer’s current year tax liabilities and can be applied to unpaid liabilities
account rather than being refunded. owed to other agencies.

EIN00045 09-13-2023 Page 7 of 8

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                                                             Form 65 — Instructions     2023  (continued)         

The agency or party seizing the refund must send        Line 70 Amended Tax Due or Refund
you notice of the action. Questions about a refund      Add lines 67 and 68, then subtract line 69. A positive 
seizure should be directed to the agency or party that  amount is your amended tax due. A negative amount 
initiated the claim for seizure.                        is your amended refund.
Apply to 2024
If you’re filing an original return, subtract the       Signature
amount you want to refund from line 65. Any             An authorized individual must sign the return on 
difference will be applied to your 2024 tax and         behalf of the partnership.
won’t be refunded.
                                                        Tax Preparer
Amended Return Only
                                                        Check this box if you paid a tax preparer to complete 
Complete lines 67 through 70 only if you’re filing this 
                                                        your return and you’re authorizing the Tax Commission 
return as an amended return.
                                                        to discuss your return with the paid preparer identified 
Line 67 Total Due or Overpayment on This Return         on your return.
If the total due shown on line 64 is greater than zero, You’re also authorizing the paid preparer to:
enter it as a positive amount here.
                                                             •  Give the Tax Commission any information that’s 
If line 64 is zero, enter the amount of overpayment          missing from your return, and
from line 65 here as a negative amount.                      •  Call the Tax Commission for information about 
                                                             the processing of your return or the status of your 
Line 68 Refund from Original Return Plus 
                                                             refund or payments
Additional Refunds
Enter the total refund amount from previous returns     You’re not authorizing the paid preparer to receive 
for this tax year here as a positive amount.            any refund check, bind you to anything including any 
                                                        additional tax liability, or otherwise represent you before 
Line 69 Tax Paid With Original Return Plus              the Tax Commission. This authorization is valid for up 
Additional Tax Paid                                     to 180 days from the date the Tax Commission receives 
Enter the total due paid from previous returns for      the return. If you want the Tax Commission to contact 
this tax year here as a positive amount. (Don’t         you instead of your preparer, leave the box blank.
include penalty, interest, Form 51 payments, 
withholding, or unpaid tax.)

                                                  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 09-13-2023                                                                                  Page 8 of 8

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