Form PTE-12
                               Schedule of Pass-through Owners                                                                               2023
                               (Required with Forms 41S, 65, or 66)
Pass-through entity (PTE) name                                     PTE EIN                                PTE tax year beginning PTE tax year ending

Contact name                                                       Contact phone number                   Contact email address

                                                                                        (a) (b)           (c)                    (d)                (e)
                                                                                            Idaho         Composite              Income Tax         ABE
                               EIN or                                        Filing         Distributable Income                 Withheld by        Tax Paid
Owner’s Name                   Social Security Owner’s Address               Code           Income        Tax Paid by            Entity             by Entity
(one owner per line)           Number          City, State, and ZIP Code                                  Entity

                                               Total Columns (b), (c), (d), and (e) 
If you have more than one schedule, enter the total amounts on the last page only.
                                               Page                        of
EFO00241    09-21-2023

                     Form PTE-12 — Instructions
                     Schedule of Pass-through Owners                                      2023

General Instructions                              Nonresident individual owners with Idaho 
Form PTE-12 is the reconciliation schedule you    distributable income of less than $1,000
include with the entity’s Idaho income tax return Only complete columns (a) and (b).
(Form 41S, Form 65, or Form 66) as required       •  These owners must report the income from the 
by Idaho Code section 63-3036B. Include           entity on their Idaho income tax returns if they 
each owner’s complete information whether         have other Idaho reporting requirements. They 
the owner has Idaho distributable income or a     aren’t included in a composite return and aren’t 
loss. If you’re filing Form 66, refer to the Form subject to withholding.
66 Specific Instructions for information on       •  The entity includes the owner(s) information 
completing Form PTE-12.                           on the PTE-12. Enter “N     ” in the Filing Code 
A pass-through entity includes a partnership, a   column.
limited liability company taxed as a partnership, 
an S corporation, or a trust or estate. Income,   Nonresident individual owners with Idaho 
loss, deductions, and credits typically flow      distributable income of at least $1,000
through and the owner pays the tax. The entity    An entity has three options:
can choose to pay the tax for Idaho nonresident   Composite return
individual owners on the entity’s composite       Only complete columns (a), (b), and (c).
return.                                           •  The entity pays the tax for the nonresident 
The definition of “individual” includes:          individual owner(s) on the entity’s return at the 
•  Natural persons                                corporate tax rate (5.8%).
•  Grantor trusts                                 •  The entity includes the nonresident 
                                                  individual owner’s information on the PTE-
• Qualified subchapter S trusts, and              12. Enter “C    ” in the Filing Code column.
•  Single-member LLCs that haven’t elected 
  to be classified as a corporation and are       Pass-through entity withholding on Form PTE-01
  treated as disregarded entities for federal     Only complete columns (a), (b), and (d).
  purposes                                        •  The entity pays Idaho income tax withholding 
A pass-through entity transacting business in     computed at the highest individual rate 
Idaho with income taxable in Idaho has reporting  (5.8%) on the nonresident individual owner’s 
requirements for each pass-through owner type.    Idaho-source distributable income from the 
                                                  entity.
Resident and part-year resident individuals       •  The entity submits withholding to the Tax 
Only complete columns (a) and (b).                Commission using Form PTE-01 for each 
•  These owners must report the income            nonresident individual owner.
  from the entity on their Idaho individual       •  The entity includes the nonresident individual 
  income tax returns. They can’towner’sW                                                              be included information on the PTE-12. Enter “ ” 
  in a composite return and aren’t subject to     in the Filing Code column.
  withholding.
•  The entity includes resident and part-year     Form PTE-NROA (Nonresident Owner 
  resident individual owner information on the    Agreement)
  PTE-12. Enter “R    ” in the Filing Code column.Only complete columns (a) and (b).
                                                  •  The nonresident individual owner can submit a 
Corporations, partnerships, trusts, and           signed agreement (PTE-NROA) to the entity.
estates
                                                  •  This allows the nonresident individual owner to 
Only complete columns (a) and (b).
                                                  file an Idaho return to report the Idaho-source 
•  These owners must report the income on         distributable income from the entity and pay 
  their Idaho return.                             the required tax due.
•  Include the owner information on the 
  PTE-12. Enter “N    ” in the Filing Code column.
EIN00054 09-21-2023                                                                       Page 1 of 3 

                                                     Form PTE-12 — Instructions    2023   (continued)

•  If the entity receives the signed agreement       By entering the “A” filing code, the entity agrees 
         from the nonresident individual owner and   that it received and approved the agreement 
         approves it, the entity doesn’t include the from the individual* and acknowledges that the 
         individual in a composite return or pay     entity is liable for any tax due if the individual 
         withholding to the Tax Commission on the    doesn’t file a return and pay the tax as agreed.
         owner’s behalf.
                                                     Composite (C)
•  The entity includes the nonresident               The nonresident individual owner is included 
         individual owner’s information on the       in a composite return. If the owner isn’t an 
         PTE-12. Enter “A” in the Filing Code column.individual,* the income can’t be included on a 
Affected business entities                           composite return, and code “C” can’t be used.
Only complete columns (a), (b), and (e).             Affected Business Entity (E)
The entity has elected to be taxed at the entity     The entity has elected to pay tax at the entity 
level. Enter “E” in the Filing Code column.          level.
                                                     If the entity uses filing code “E,” it must apply to 
Specific Instructions                                all owners.
Heading
                                                     Not Required (N)
Enter the entity’s name and Employer 
                                                     The owner isn’t subject to backup withholding. 
Identification Number (EIN) in the space 
                                                     Backup withholding isn’t required on income of 
provided.
                                                     less than $1,000. Don’t withhold on the income 
Entity’s tax year beginning and ending               of owners and beneficiaries if they aren’t natural 
Enter the beginning and ending date of the           persons* (including corporations, partnerships, 
entity’s tax year.                                   trusts, and estates).

Contact name and phone number                        Resident (R)
Enter the name, phone number, and email              The owner is an Idaho resident or part-year 
address of a person we can contact about the         resident filing an Idaho individual income tax 
information reported on Form PTE-12.                 return.

Owner’s name and Social Security number or           Withholding (W)
EIN                                                  The entity is paying backup withholding on 
Enter the name and corresponding Social              behalf of a nonresident individual owner on 
Security number or EIN of each owner as shown        Form PTE-01.
on the Idaho income tax return, one owner per        Withholding can’t be paid on behalf of another 
line.                                                entity, and code “W” can’t be used.
Address                                              *See General Instructions for definition of 
Enter the owner’s address, city, state, and ZIP      “individual.”
code.
                                                     Column (b) Idaho Distributable Income
Column (a) Filing Code                               Enter the Idaho distributable income for all filing 
Enter one of the following letters corresponding     codes.
to the filing code for the owner.                    This is the amount computed on Form ID K-1, 
                                                     line 34. If the entity is a partnership, guaranteed 
Agreement (A)
                                                     payments sourced to Idaho are included in the 
The nonresident individual owner has provided 
                                                     Idaho distributable income of the partner.  (See 
an Idaho nonresident owner agreement 
                                                     Guaranteed Payments Guidance at tax.idaho.gov).
(Form PTE-NROA).

EIN00054 09-21-2023                                                                        Page 2 of 3 

                                                                         Form PTE-12 — Instructions    2023   (continued)

If the beneficiary is an Idaho nonresident, only enter        Column (e) ABE Tax Paid by Entity
the nonresident beneficiary’s share of the distributed        If you enter filing code “E” in column (a), enter in this 
Idaho-source income. Some sources of income                   column:
may not be Idaho-source income to a nonresident               For an S corporation, multiply the entity’s ABE tax 
beneficiary.                                                  paid by the member’s ownership percentage.
Column (c) Composite Income Tax Paid by                       For a partnership, multiply the entity’s ABE tax 
Entity                                                        paid by the member’s distributive share of income  
If you enter filing code “C” in column (a), enter             (including guaranteed payments). 
in this column the tax paid on behalf of the 
nonresident individual owner by the entity on the             If the member is an exempt entity, enter zero in 
composite return. The total for this column should            this column. The total for this column should equal 
equal either:                                                 either: 
•  Form 41S, line 56 minus lines 51, 53 and 54                     •  Form 41S, line 56 minus lines 51, 53 and 54
 or                                                                or 
•  Form 65, line 53 minus lines 48, 50 and 51                      •  Form 65, line 53 minus lines 48, 50 and 51

Column (d) Income Tax Withheld by Entity
If you enter filing code “W” in column (a), enter 
in this column the tax withheld on behalf of the 
nonresident individual owner. The total amount 
reported should match the total amount paid on 
the PTE-01s.
Don’t send payments or PTE-01s with the entity 
return.

                                                   Contact us:
                          In the Boise area: (208) 334-7660   Toll|free: (800) 972-7660
                                 Hearing impaired (TDD) (800) 377-3529
                                             tax.idaho.gov/contact
EIN00054 09-21-2023                                                                                            Page 3 of 3