Business Income Tax Forms

Previous Years’ Forms Business income tax forms from the past years are available on the archive page.

Click on a column heading to sort the list by the contents of that column.

Form ID	Form Name	Revision Date
49ABE	Affected Business Entity Investment Tax Credit Schedule and Instructions 2022	12-30-2022
42A	By-Company Apportionment Factor Details and Instructions 2023	08-31-2023
DBDA	Deferred Bonus Depreciation Addition and Instructions	12-30-2022
56A	Net Operating Loss Application and Instructions 2022	11-17-2022
PTE-12	Schedule for Pass-through Owners and Instructions 2022	01-31-2023
ABE	Affected Business Entity Election 2022	05-10-2022
68R	Recapture of Idaho Broadband Equipment Investment Credit and Instructions 2022	01-31-2023
ID-POA	Power of Attorney	12-17-2019
STC-06	Request for Copies of Tax Returns	12-12-2022
ID-FTHB	Beneficiary and Withdrawal Schedule - First-time Home Buyer Savings Account	03-31-2022
89SE	Certification for Idaho's Small Employer Tax Incentives and Instructions 2022	07-07-2022
ID-529	Credit for Employer Contributions to Employee Idaho College Savings Account and Instructions 2022	01-31-2023
ID-MS1	Employee's Idaho Military Spouse Withholding Exemption Certificate 2023	03-30-2022
75-NM	Fuels Tax Refund Worksheet, Nontaxable Miles (Special Fuels Only)	10-29-2018
75-PTO	Fuels Tax Refund Worksheet - Power Take-off and Auxiliary Engine	09-11-2023
75	Fuels Use Report & Instructions	09-24-2020
41A	Supplemental Schedule of Affiliated Entities and Instructions 2022	12-30-2022
14	Water's Edge Election and Consent Form	08-04-2020
ID-VP	Income Tax Voucher Payment 2022	10-27-2022
402	Individual Apportionment for Multistate Businesses	12-30-2022
PTE-01	Income Tax Withheld for an Individual Nonresident Owner of a Pass-through Entity 2022	10-26-2022
48	Kilowatt Hour (KWH) License Tax Statement	09-05-2023
48-CM	Kilowatt-Hour License Tax Statement For Co-Generator (Monthly)	09-05-2023
48-C	Kilowatt Hour (KWH) License Tax Statement for Cogenerator	09-05-2023
47	Mine License Tax Return and Instructions	09-05-2023
56	Net Operating Loss Schedule	08-15-2022
PTE-NROA	Nonresident Owner Agreement and Instructions 2022	03-31-2022
29	Oil and Gas Production Tax Statement (Monthly)	08-16-2022
ID K-1	Partner's, Shareholder's or Beneficiary's Share of Idaho Adjustments, Credits, etc. and Instructions 2022	01-31-2023
41EST	Payment of Estimated Business Income Tax Instructions with Worksheet 2022	12-30-2022
70	Statement of Credit Transfer and Instructions 2023	06-01-2023
49R	Recapture of Idaho Investment Tax Credit and Instructions 2022	01-31-2023
49E	Property Tax Exemption Election Form and Instructions 2022	03-31-2022
41S	S Corporation Income Tax Return and Instructions 2022	01-31-2023
41	Corporation Income Tax Return and Instructions 2022	12-30-2022
41ES	Estimated Tax Payment/Extension of Time Payment Business Income Tax and Instructions 2022	10-27-2022
85R	Recapture of Idaho Small Employer New Jobs Tax Credit and Instructions 2022	01-31-2023
85	Small Employer New Jobs Tax Credit and Instructions 2022	01-31-2023
84R	Recapture of Idaho Small Employer Real Property Improvement Tax Credit and Instructions 2022	01-31-2023
83R	Recapture of Idaho Small Employer Investment Tax Credit and Instructions 2022	01-31-2023
83	Small Employer Investment Tax Credit and Instructions 2022	01-31-2023
84	Small Employer Real Property Improvement Tax Credit and Instructions 2022	01-31-2023
44	Business Income Tax Credits and Credit Recapture and Instructions 2023	09-05-2023
68	Broadband Equipment Investment Credit and Instructions 2022	01-31-2023
ADT	Application for Amusement Device Permit and Instructions	07-24-2023
67	Credit for Idaho Research Activities and Instructions 2022	01-31-2023
66	Fiduciary Income Tax Return and Instructions 2022	12-30-2022
65	Partnership Return of Income and Instructions 2022	01-31-2023
49ER	Recapture of Qualified Investment Exemption from Property Tax and Instructions 2022	11-10-2022
49C	Investment Tax Credit Carryover and Instructions 2022	12-30-2022
49	Investment Tax Credit and Instructions 2023	09-05-2023
42	Apportionment and Combined Reporting Adjustments and Instructions 2023	08-31-2023
41ESR	Underpayment of Estimated Tax and Instructions 2023	08-31-2023

Combined Reporting Forms

Visit our Combined Reporting page for more information

Form ID	Form Name	Revision Date
DDS-1	Idaho Domestic Disclosure Spreadsheet - Affiliated Corporations	03-06-2001
DDS-2C	Idaho Domestic Disclosure Spreadsheet Apportionment Percentage	03-22-2001
DDS-2B	Idaho Domestic Disclosure Spreadsheet Combined Filing Group	03-22-2001
DDS-2E	Idaho Domestic Disclosure Spreadsheet Destination Sales	03-06-2001
DDS-2 (page 2)	Idaho Domestic Disclosure Spreadsheet Schedule of Income and State Tax Liabilities	03-06-2001
DDS-2 (page 1)	Idaho Domestic Disclosure Spreadsheet Nonbusiness Income/Loss	03-22-2001
DDS-2D	Idaho Domestic Disclosure Spreadsheet Nonbusiness Income/Loss	03-06-2001
DDS-2A	Idaho Domestic Disclosure Spreadsheet State Filing Requirements	03-06-2001
14	Water's Edge Election and Consent Form	08-04-2020
	Domestic Disclosure Spreadsheets Instructions	04-17-2001

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Business Income Tax Forms

Combined Reporting Forms