Business Income Tax Forms

Previous Years’ Forms Business income tax forms from the past years are available on the archive page.

Click on a column heading to sort the list by the contents of that column.

Form ID	Form Name	Revision Date	Is Fillable
ABE-ES	Affected Business Entity Payment of Business Income Tax	09-19-2025	Fillable
49ABE	Affected Business Entity Investment Tax Credit Schedule and Instructions 2025	08-18-2025	Fillable
42A	By-Company Apportionment Factor Details and Instructions 2025	08-18-2025	Fillable
DBDA	Deferred Bonus Depreciation Addition and Instructions	08-23-2023	Fillable
56A	Net Operating Loss Application and Instructions 2025	09-19-2025	Fillable
PTE-12	Schedule for Pass-through Owners and Instructions 2025	09-19-2025	Fillable
ABE	Affected Business Entity Election 2025	09-19-2025	Fillable
68R	Recapture of Idaho Broadband Equipment Investment Credit and Instructions 2024	09-21-2023	Fillable
ID-POA	Power of Attorney	04-06-2026	Fillable
STC-06	Request for Copies of Tax Returns	12-12-2022	Fillable
ID-FTHB	Beneficiary and Withdrawal Schedule - First-time Home Buyer Savings Account	09-19-2025	Fillable
89SE	Certification for Idaho's Small Employer Tax Incentives and Instructions	09-18-2025	Fillable
ID-529	Credit for Employer Contributions to Employee Idaho College Savings Account and Instructions 2025	09-19-2025	Fillable
ID-MS1	Employee's Idaho Military Spouse Withholding Exemption Certificate 2025	12-05-2024	Fillable
75-NM	Fuels Tax Refund Worksheet, Nontaxable Miles (Special Fuels Only)	12-18-2025	Fillable
75-PTO	Fuels Tax Refund Worksheet - Power Take-off and Auxiliary Engine	12-18-2025	Fillable
75	Fuels Use Report and Instructions	09-11-2024	Fillable
41A	Supplemental Schedule of Affiliated Entities and Instructions 2025	08-18-2025	Fillable
14	Water's Edge Election and Consent Form 2024	07-09-2024	Fillable
ID-VP	Income Tax Voucher Payment 2025	09-18-2025	Fillable
402	Individual Apportionment for Multistate Businesses	09-18-2025	Fillable
PTE-01	Income Tax Withheld for an Individual Nonresident Owner of a Pass-through Entity 2025	09-18-2025	Fillable
48	Kilowatt Hour (KWH) License Tax Statement	07-01-2024	Fillable
48-CM	Kilowatt-Hour License Tax Statement For Co-Generator (Monthly)	07-01-2024	Fillable
48-C	Kilowatt Hour (KWH) License Tax Statement for Cogenerator	07-01-2024	Fillable
47	Mine License Tax Return and Instructions	07-17-2024	Fillable
56	Net Operating Loss Schedule 2025	09-18-2025	Fillable
PTE-NROA	Nonresident Owner Agreement and Instructions 2025	09-19-2025	Fillable
29	Oil and Gas Production Tax Statement (Monthly) 2024	12-24-2024	Fillable
ID K-1	Partner's, Shareholder's or Beneficiary's Share of Idaho Adjustments, Credits, etc. and Instructions 2025	09-19-2025	Fillable
41EST	Payment of Estimated Business Income Tax Instructions with Worksheet 2025	09-18-2025	Fillable
70	Statement of Credit Transfer and Instructions 2025	09-18-2025	Fillable
49R	Recapture of Idaho Investment Tax Credit and Instructions 2025	09-18-2025	Fillable
49E	Property Tax Exemption Election Form and Instructions 2025	08-18-2025	Fillable
41S	S Corporation Income Tax Return and Instructions 2025	03-02-2026	Fillable
41	Corporation Income Tax Return and Instructions 2025	03-02-2026	Fillable
41ES	Estimated Tax Payment/Extension of Time Payment Business Income Tax and Instructions 2025	09-18-2025	Fillable
85R	Recapture of Idaho Small Employer New Jobs Tax Credit and Instructions 2025	09-18-2025	Fillable
85	Small Employer New Jobs Tax Credit and Instructions 2025	09-18-2025	Fillable
84R	Recapture of Idaho Small Employer Real Property Improvement Tax Credit and Instructions 2025	09-18-2025	Fillable
83R	Recapture of Idaho Small Employer Investment Tax Credit and Instructions 2025	09-18-2025	Fillable
83	Small Employer Investment Tax Credit and Instructions 2025	09-18-2025	Fillable
84	Small Employer Real Property Improvement Tax Credit and Instructions 2025	09-18-2025	Fillable
44	Business Income Tax Credits and Credit Recapture and Instructions 2025	08-18-2025	Fillable
68	Broadband Equipment Investment Credit and Instructions 2025	09-18-2025	Fillable
ADT	Application for Amusement Device Permit and Instructions	07-24-2023	Fillable
67	Credit for Idaho Research Activities and Instructions 2025	03-17-2026	Fillable
66	Fiduciary Income Tax Return and Instructions 2025	03-02-2026	Fillable
65	Partnership Return of Income and Instructions 2025	02-27-2026	Fillable
49ER	Recapture of Qualified Investment Exemption from Property Tax and Instructions 2025	09-18-2025	Fillable
49C	Investment Tax Credit Carryover and Instructions 2025	08-18-2025	Fillable
49	Investment Tax Credit and Instructions 2025	09-18-2025	Fillable
42	Apportionment and Combined Reporting Adjustments and Instructions 2025	08-18-2025	Fillable
41ESR	Underpayment of Estimated Tax and Instructions 2025	09-18-2025	Fillable
Form ID	Form Name	Revision Date	Is Fillable

Combined Reporting Forms

Visit our Combined Reporting page for more information

Form ID	Form Name	Revision Date	Is Fillable
DDS-1	Idaho Domestic Disclosure Spreadsheet - Affiliated Corporations	03-06-2001	Not fillable
DDS-2C	Idaho Domestic Disclosure Spreadsheet Apportionment Percentage	03-22-2001	Not fillable
DDS-2B	Idaho Domestic Disclosure Spreadsheet Combined Filing Group	03-22-2001	Not fillable
DDS-2E	Idaho Domestic Disclosure Spreadsheet Destination Sales	03-06-2001	Not fillable
DDS-2 (page 2)	Idaho Domestic Disclosure Spreadsheet Schedule of Income and State Tax Liabilities	03-06-2001	Not fillable
DDS-2 (page 1)	Idaho Domestic Disclosure Spreadsheet Nonbusiness Income/Loss	03-22-2001	Not fillable
DDS-2D	Idaho Domestic Disclosure Spreadsheet Nonbusiness Income/Loss	03-06-2001	Not fillable
DDS-2A	Idaho Domestic Disclosure Spreadsheet State Filing Requirements	03-06-2001	Not fillable
14	Water's Edge Election and Consent Form 2024	07-09-2024	Fillable
	Domestic Disclosure Spreadsheets Instructions	04-17-2001	Not fillable
Form ID	Form Name	Revision Date	Is Fillable

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Related Pages

Business Income Tax Forms

Combined Reporting Forms