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Form PTE-12 — Instructions (continued)
• If the entity receives the signed agreement acknowledges that the entity is liable for any
from the nonresident individual owner and tax due if the individual doesn’t file a return
approves it, the entity doesn’t include the and pay the tax as agreed.
individual in a composite return or pay
withholding to the Tax Commission on the Composite (C)
owner’s behalf. The nonresident individual owner is included
in a composite return. If the owner isn’t an
• The entity includes the nonresident individual,* the income can’t be included on a
individual owner’s information on the PTE- composite return, and code “C” can’t be used.
12. Enter “A” in the Filing Code column.
Affected Business Entity (E)
Affected business entities The entity has elected to pay tax at the entity
Only complete columns (a), (b), and (e). level.
The entity has elected to be taxed at the entity If the entity uses filing code “E,” it must apply to
level. Enter “E” in the Filing Code column. all owners.
Specific Instructions Not Required (N)
The owner isn’t subject to backup withholding.
Heading
Backup withholding isn’t required on income of
Enter the entity’s name and Employer
less than $1,000. Don’t withhold on the income
Identification Number (EIN) in the space
of owners and beneficiaries if they aren’t natural
provided.
persons* (including corporations, partnerships,
Entity’s tax year beginning and ending trusts, and estates).
Enter the beginning and ending date of the
Resident (R)
entity’s tax year.
The owner is an Idaho resident or part-year
Contact name and phone number resident filing an Idaho individual income tax
Enter the name, phone number, and email return.
address of a person we can contact about the
Withholding (W)
information reported on Form PTE-12.
The entity is paying backup withholding on
Owner’s name and Social Security number or behalf of a nonresident individual owner on
EIN Form PTE-01.
Enter the name and corresponding Social Withholding can’t be paid on behalf of another
Security number or EIN of each owner as shown entity, and code “W” can’t be used.
on the Idaho income tax return, one owner per
*See General Instructions for definition of “individual.”
line.
Column (b) Idaho Distributable Income
Address
Enter the Idaho distributable income for all filing
Enter the owner’s address, city, state, and ZIP
codes.
code.
This is the amount computed on Form ID K-1,
Column (a) Filing Code line 34. (See Guaranteed Payments Guidance
Enter one of the following letters corresponding at tax.idaho.gov). If the beneficiary is an Idaho
to the filing code for the owner. nonresident, only enter the nonresident beneficiary’s
share of the distributed Idaho-source income. Some
Agreement (A)
sources of income may not be Idaho-source income
The nonresident individual owner has provided
to a nonresident beneficiary.
an Idaho nonresident owner agreement
(Form PTE-NROA). Column (c) Composite Income Tax Paid by Entity
If you enter filing code “C” in column (a), enter
By entering the “A” filing code, the entity
in this column the tax paid on behalf of the
agrees that it received and approved
nonresident individual owner by the entity on
the agreement from the individual* and
the composite return. For those individuals with
EIN00054 08-16-2022 Page 2 of 3
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