Instructions For Idaho Form Pte-12 - Idaho Schedule For Pass-Through Owners (Page 2 of 2) in pdf

Instructions For Idaho Form Pte-12 - Idaho Schedule For Pass-Through Owners Page 2

EIN00054

09-26-13

Form PTE-12 Page 2

INSTRUCTIONS FOR IDAHO FORM PTE-12 – continued

Column (c) Idaho Distributable Income

Column (e) Idaho Distributable Income

If filing code "W" is entered in Column (a), enter in

If filing code "C" is entered in Column (a), enter in Column

Column (c) the Idaho distributable income of the

(e) the Idaho distributable income of the nonresident

nonresident individual who is subject to withholding by the

individuals included in the composite return.

PTE.

Enter the total amount of the owner's pass-through

income. This includes the pro rata or distributive

share of income including guaranteed payments to a

partner multiplied by the pass-through entity's Idaho

share of income including guaranteed payments to a

partner multiplied by the pass-through entity's Idaho

apportionment factor. The total for this column will be

entered on either Form 41S, line 42 or Form 65, line 40.

entered on either Form 41S, line 41 or Form 65, line 39.

Column (f) Income Tax Paid by Entity

Column (d) Income Tax Withholding

If filing code "C" is entered in Column (a), enter in Column

If filing code "W" is entered in Column (a), enter in

(f) the tax paid on behalf of the nonresident individual by

Column (d) the tax withheld on behalf of the nonresident

the PTE on the composite return. For those individuals

individual by the PTE. The total amount reported should

with positive income, tax is computed by multiplying the

agree with the total amount of the PTE-01s submitted.

income by the tax rate of 7.4%. The total for this column

will be entered on either Form 41S, line 43 or Form 65,

line 41.

Instructions For Idaho Form Pte-12 - Idaho Schedule For Pass-Through Owners Page 2