Form ID K-1
Form ID K-1 — Partner's, Shareholder's, or Beneficiary's Share of Idaho Adjustments, Credits, Etc. — is used to provide the partner, shareholder, or beneficiary of a pass-through entity (PTE) with information required to complete the pass-through owner’s (PTO’s) Idaho income tax return.
The state form isn't a substitute for the federal Form K-1. Instead, it relates to Idaho law and identifies Idaho adjustments, allocation and apportionment amounts, credits, and recapture amounts. Full instructions are included with the form on this website.
You can e-file your ID K-1 with your Idaho income tax return for calendar year 2013 if your software package supports the ID K-1. When filing a Form 40 or Form 43 claiming pass-through income tax withheld or paid, you must include an ID K-1 with the return.