Search Category: Income Tax
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.