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 with information required to complete the pass-through owner'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 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.


Last updated Dec. 31, 2014

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.