Form PTE-NROA
                             Nonresident Owner Agreement                                    2023

                                       Nonresident Owner Information

Name of nonresident owner                                             Social Security number

Current mailing address

City                                   State       ZIP Code           Phone number

                                       Agreement to File

I agree to file all required Idaho income tax returns on time and to make timely payments of all 
taxes due to the state of Idaho from my share of the Idaho income of the pass-through entity (entity) 
named below. I agree that I’m subject to Idaho’s jurisdiction for purposes of collecting unpaid income 
tax, penalty, and interest. This form isn’t valid without the approval of the entity.

                                          Signature
Owner’s signature                                                     Date

                                       Pass-through Entity Information

Name of pass-through entity                                           Federal EIN

Current mailing address

City                                   State       ZIP Code           Phone number

                             Pass-through Entity Acknowledgment and Approval

By signing below, the above named pass-through entity acknowledges that Idaho Code section 
63-3022L(4) authorizes the Idaho State Tax Commission to assess and collect any tax due from the 
entity when a nonresident owner doesn’t follow the terms of the Agreement to File.

Authorized agent’s name (please print)                   Title

Authorized agent’s signature                                          Date

EFO00263 09-22-2023  

                    Form PTE-NROA — Instructions                                                                             2023
                    Nonresident Owner Agreement

A pass-through entity (entity) transacting business                              The entity must approve the agreement for 
in Idaho, including a trust or estate with income                                it to be valid. The entity’s approval shows its 
taxable in Idaho, must file a composite return or                                acknowledgment and that it’s liable for any tax due 
withhold amounts from the pass-through income                                    at the corporate rate if the individual doesn’t file a 
of the nonresident individual owners.                                            return as agreed. If the entity doesn’t approve the 
                                                                                 agreement, the entity must withhold or include the 
Nonresident individual owners who want to be                                     individual’s income in the composite return.
exempt from the required withholding should 
complete, sign, and return Form PTE-NROA                                         The nonresident individual owner must submit 
(Idaho Nonresident Owner Agreement) to the                                       the agreement to the entity each year. The entity 
entity. This agreement establishes that the                                      must keep the form for three years following 
taxpayer will:                                                                   the end of the tax year to which it applies. The 
•  File an Idaho income tax return                                               entity doesn’t send Form PTE-NROA to the Tax 
                                                                                 Commission.
•  Report the Idaho-source income and pay any 
Idaho tax due                                                                    The following owners don’t need to complete the 
•  Be subject to Idaho State Tax Commission                                      agreement:
enforcement and collection procedures if the                                      •  Resident and part-year resident owners*
taxpayer doesn’t file and pay                                                     •  Nonresident individual owners with Idaho 
Individuals should use this form even if they have                                  distributable income of less than $1,000
enough deductions or exemptions to prevent                                        •  Corporations, partnerships, trusts, and estates*
them from owing any Idaho tax on their Idaho                                      •  Owners included in the entity’s composite 
income tax return.                                                                  return

                                                                                  • Owners included in an affected business entity

                                                                                 * These owners must report the income from the
                                                                                  entity on their Idaho income tax returns.

                                                             Contact us:
                    In the Boise area: (208) 334-7660   Toll free: (800) 972-7660|
                              Hearing impaired (TDD) (800) 377-3529
                                             tax.idaho.gov/contact
EIN00077 09-22-2023