Idaho State Tax Commission

Idaho State Tax Commission

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.

Not a federal Form K-1 substitute

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.

If you file electronically

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.

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Last updated June 12, 2014