Instructions For Idaho Form Pte-12
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1EIN00054
11-06-12
INSTRUCTIONS FOR IDAHO FORM PTE-12
GENERAL INSTRUCTIONS
Filing Option
A pass-through entity (PTE) transacting business in
Enter one of the following letters corresponding to the
filing option for the owner:
Idaho, including a trust or estate with income taxable in
Idaho, must file a composite return or withhold amounts
R if an Idaho resident or part year resident filing their
from the pass-through income of individual nonresidents
unless the individual files an Idaho Nonresident Owner
own Idaho return.
Agreement or is an owner for which the PTE is not
N if exempt from backup withholding. Withholding
required to withhold. Withholding is not required on
is not required on income of less than $1,000 or
individuals with income of less than $1,000 for the tax
on the income of owners and beneficiaries who
year. The withholding is a prepayment of Idaho income
are not natural persons (including corporations,
tax for the nonresident owner.
partnerships, trusts, and estates.
Form PTE-12 is the reconciliation schedule to be included
C if included in a composite return.
with the PTE's Idaho income tax return as required by
Idaho Code Section 63-3036B. Each owner's complete
W if the entity is paying withholding.
information is required on the PTE-12.
A if the owner has provided an Idaho nonresident
owner agreement.
SPECIFIC INSTRUCTIONS
By entering the "A" filing option, the PTE agrees
Heading
that they have received and approved the
nonresident owner agreement from the individual
Enter the PTE's name and Employer Identification
and acknowledge that they are liable for any tax
Number (EIN) in the space provided.
due if the individual fails to file a return as agreed.
PTE Tax Year Ending
Idaho Distributable Income
Enter the ending date of the PTE's taxable year.
Enter the total amount of the owner's pass-through
income.
Contact Name and Telephone Number
This includes the pro rata or distributive share of income
Enter the name, telephone number, and email address of
including guaranteed payments to a partner multiplied by
a person who may be contacted regarding the information
reported on Form PTE-12.
the pass-through entity's Idaho apportionment factor.
Income Tax Withheld/Paid By Entity
Owner's Name and Social Security Number
Enter the total amount of tax paid on behalf of the pass-
Enter the name and corresponding Social Security
through owner .
number of each owner as it will appear on their Idaho
income tax return, one owner per line.
Address
Enter the owner's address, city, state and ZIP Code.
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