Form ID K-1

Form pdf 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.


Partner's, Shareholder's or Beneficiary's Share of Idaho Adjustments, Credits, etc. and Instructions

Form ID Form Name Year
ID K-1 Current Version 2023
ID K-1 2023
ID K-1 2022
ID K-1 2021
ID K-1 2020
ID K-1 2019
ID K-1 2018
ID K-1 2017
ID K-1 2016
ID K-1 2015
ID K-1 2014