Search Category: Income Tax
Instructions – Individual Income Tax 2023
Form 39NR
Part-year Resident and Nonresident Supplemental Schedule
Form 39R
Resident Supplemental Schedule
Form CG
Capital Gains Deduction and Instructions
Form PTE-01
Income Tax Withheld for an Individual Nonresident Owner of a Pass-through Entity
Form PTE-NROA
Nonresident Owner Agreement and Instructions
Form 65
Partnership Return of Income and Instructions
Form 41S
S Corporation Income Tax Return and Instructions
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.