EFO00028p2
10-02-08
Form 41S - Page 2
36. Net business income subject to apportionment. Enter the amount from line 35........................
36
37. Corporations with all activity in Idaho enter 100%. Multistate/multinational corporations
complete
and attach Form 42. Enter the apportionment factor from Form 42, Part I, line 21.... ▪ 37
%
38. Net business income apportioned to Idaho. Multiply line 36 by the percent on line 37 ............. ▪ 38
39. Income allocated to Idaho. See instructions
.............................................................................. ▪ 39
40. Idaho
compensation of individual officers, directors, and shareholders not reported
to Idaho ....................................................................................................................................... ▪ 40
41. S corporation income reported to Idaho on shareholders' income tax returns
........................... ▪ 41
42. Idaho taxable income. Add lines 38 through 40, and subtract line 41
........................................ ▪ 42
43. Idaho income tax. Multiply line 42 by 7.6%
.............................................................................................
▪ 43
credits
44. Credit for contributions to Idaho educational entities
....................................
▪ 44
45. Credit for contributions to Idaho youth and rehabilitation facilities
................
▪ 45
46. Total
business income tax credits from Form 44, Part I, line 12.
Attach Form 44 .............................................................................................
46
47. Total credits. Add lines 44 through 46
.....................................................................................................
47
48. Subtract line 47 from line 43. If line 47 is greater than line 43, enter zero
..............................................
48
ot er taxes
H
20
49. Minimum tax. See instructions if the S corporation owes federal tax
......................................................
▪ 49
50. Permanent building fund tax. See instructions
........................................................................................
▪ 50
51. Total tax from recapture of income tax credits from Form 44, Part II, line 7. Attach Form 44
.................
51
52. Fuels tax due. Attach Form 75
................................................................................................................
52
53. Sales/Use tax due on mail order, internet, and other nontaxed purchases
.............................................
▪ 53
54. Tax from recapture of qualified investment exemption (QIE). Attach Form 49ER
...................................
▪ 54
55. Total tax. Add lines 48 through 54
........................................................................................................... ▪ 55
56. Underpayment interest. Attach Form 41ESR
.......................................................................................... ▪ 56
57. Add line 55 and line 56
............................................................................................................................
57
Pa ments and ot er credits
Y
H
58. Estimated tax payments
...........................................................................................................................
▪ 58
59. Special fuels tax refund
_______________
Gasoline tax refund
_______________
Attach Form 75 ....
59
60. Total payments and other credits. Add line 58 and line 59
......................................................................
60
if line 57 is more than than line 60, G
o
to
L
ine
61. f line 57 is less than line 60, G
i
o
to
L
ine
64.
re und or a ment due
F
P
Y
61. Tax due. Subtract line 60 from line 57
.....................................................................................................
▪ 61
62. Penalty ▪
_________________
Interest from due date ▪
_________________
Enter total
...................
62
63. TOTAL DUE. Add line 61 and line 62
.............................................................................................
▪
64. Overpayment. Subtract line 57 from line 60
...........................................................................................
▪ 64
65. REFUND. Amount of line 64 you want refunded to you
.................................................................
▪
66. ESTIMATED TAX. Amount to credit to your 2009 estimated tax. Subtract line 65 from line 64
.............
▪ 66
amended return on
LY
.
complete this section to determine your tax due or refund.
67. Total due (line 63) or overpayment (line 64) 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, and 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 and phone number
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