Search Category: Business
23922 – CA – NOT POSTED TO THE WEB
23981 – SA – NOT POSTED TO THE WEB
23990 – SA – NOT POSTED TO THE WEB
24424 – CA – NOT POSTED TO THE WEB
24592 SUFFIX TURNED OFF BY CF
25405 MOVED TO BEER AND WINE
WITHDRAWN_0-326-162-432
Nonprofits and Income Tax
This page provides some basic Idaho income tax information for nonprofits.
- All nonprofits in Idaho must register with the Idaho Secretary of State.
- Contact the Internal Revenue Service (IRS) to request approval for an income tax exemption. Read more on the IRS Applying for Tax Exempt Status page.
Note:
Idaho doesn't have a general sales tax exemption for nonprofits. Read Nonprofit and Religious Groups.
Filing requirements
See the current-year business income tax forms.
You must file Idaho Form 66 if you’re a resident IRA trust or other trust required to report unrelated income.
Exempt from tax
Organizations to which the IRS has granted exempt status also are exempt from Idaho income tax.
Exception: You must file an Idaho income tax return based on your entity type and pay Idaho tax on any unrelated business income your organization reports on federal Form 990-T.
Form CG
Capital Gains Deduction and Instructions
| Form ID | Form Name | Year |
|---|---|---|
| CG | Current Version | 2025 |
| CG | 2024 | |
| CG | 2024 | |
| CG | 2023 | |
| CG | 2022 | |
| CG | 2021 | |
| CG | 2020 | |
| CG | 2019 | |
| CG | 2018 | |
| CG | 2017 | |
| CG | 2016 | |
| Form ID | Form Name | Year |
Form PTE-01
Income Tax Withheld for an Individual Nonresident Owner of a Pass-through Entity
| Form ID | Form Name | Year |
|---|---|---|
| PTE-01 | Current Version | 2025 |
| PTE-01 | 2024 | |
| PTE-01 | 2023 | |
| PTE-01 | 2022 | |
| PTE-01 | 2021 | |
| PTE-01 | 2020 | |
| PTE-01 | 2019 | |
| PTE-01 | 2018 | |
| PTE-01 | 2017 | |
| PTE-01 | 2016 | |
| PTE-01 | 2015 | |
| Form ID | Form Name | Year |