Form 41A
                        Supplemental Schedule of Affiliated Entities
Name as shown on return                                                                                               Federal Employer Identification Number (EIN)

Name of parent corporation from Form 1120, Schedule K                                                                 EIN of parent corporation

Complete and include this form with Form 41 if either of the following existed during the tax year:
•   The corporation for which the return is filed owned or constructively owned more than 50% of the voting stock of another corporation
•   More than 50% of the voting stock of the corporation for which the return is filed was owned or constructively owned by a common owner
  A                                                   B C              D                           E                  F                        G
Taxpayer identification Name of affiliate               Ownership  Is this                         Check if           Check if    During the year, was the 
  number                                                percentage corporation a                   this return is     transacting corporation:
(EIN or SSN)                                                       member of the                   intended to be     business in •  A - acquired
                                                                   unitary group?                  the Idaho return   Idaho       •  D - disposed of 
                                                                                                   for this affiliate             •  M - merged
                                                                                                                                  Enter change type letter and date
                                                                                                                                  Change 
                                                                   Yes   No                                                       Type          Date

EFO00137    12-30-2022

                       Form 41A — Instructions
                       Supplemental Schedule of Affiliated Entities

General Instructions                                  •  Any two or more corporations, if stock with 
Corporations that file Form 41 use Form 41A           more than 50% of the voting power of the 
to list affiliate corporations. This includes         corporations is cumulatively owned by or for 
corporations in the combined report and               the benefit of members of the same family. 
corporations filing with Idaho on a separate          Members of the same family are limited to an 
company basis.                                        individual, the individual’s spouse, parents, 
An affiliated corporation means a corporation         brothers, sisters, grandparents, children and 
with more than 50% of its voting stock directly or    grandchildren, and their respective spouses.
indirectly owned by a common owner or owners. 
An affiliated group means one of the following:       Specific Instructions
                                                      Enter name and federal Employer Identification 
•  A parent corporation and any one or more 
                                                      Number (EIN).
corporations or chains of corporations, 
connected through stock ownership (or                 If the Idaho corporation is a subsidiary in an 
constructive ownership) with the parent but           affiliated group or a parent subsidiary controlled 
only if:                                              group, enter the name and EIN of the parent 
           
         ‚ The parent owns stock with more than       corporation.
           50% of the voting power of at least one    For definition of a subsidiary in an affiliated group 
           corporation and, if applicable,            or a parent subsidiary controlled group, see IRS 
         ‚                                            Form 1120, Schedule K.
            Stock cumulatively having more than 
           50% of the voting power of each of         Columns A & B. Use the first line of the table 
           the corporations, except the parent,       to enter the information for the common parent 
           is owned by the parent, one or more        corporation regardless of whether the water’s-edge 
           corporations described in 1a., or one or   or worldwide combined filing method is used. If 
           more other corporations that satisfy the   the common owner involves individuals, use the 
           conditions of 1b.                          first lines to enter the Social Security numbers in 
•  Any two or more corporations, if stock             Column A and the individuals’ names in Column B.
having more than 50% of the voting power of           After the common owner lines have been 
the corporations is owned, or constructively          completed, enter the information for each affiliate. 
owned, by the same person                             For multinational unitary groups that file a worldwide 
•  Any two or more corporations that constitute       return, list all domestic and foreign affiliates that 
stapled entities. Stapled entities means:             are more than 50% owned. For multinational 
         ‚                                            unitary groups that file a water’s-edge return, list all 
            Any group of two or more corporations 
                                                      domestic affiliates that are more than 50% owned.
           if more than 50% of the ownership 
           or beneficial ownership of the stock       Column C. For each affiliate, enter the percent of 
           with voting power in each corporation      voting stock owned by the affiliated group (including 
           consists of stapled interests.             the common individual owners).
         ‚ Two or more interests are stapled 
                                                      Column D. Check the box in Column D for each 
           interests if, by reason of form of 
                                                      affiliate that’s a member of the unitary group, 
           ownership, restrictions on transfer, or 
                                                      regardless of whether the corporation is included in 
           other terms or conditions, in connection 
                                                      this return. A unitary group of corporations may file 
           with the transfer of one of the interests, 
                                                      one tax return for all the corporations of the unitary 
           the other interest or interests also 
                                                      group that are required to file an Idaho income tax 
           are transferred or required to be 
                                                      return. Filing a group return eliminates the need 
           transferred.
                                                      for each corporation to file its own Idaho corporate 
                                                      income tax return.

EIN00042   10-06-2021                                                                        Page 1 of 2 

                                                                   Form 41A — Instructions      (continued)

Column E. If you intend this return to be the 
Idaho return for this affiliate, check the box.

Column F. For each affiliate that’s transacting 
business in Idaho, check the box in Column F.

Column G. If the corporation was new to 
the group during the tax year, enter “A” in 
the Change Type column, and enter the date 
the affiliate was acquired. If the affiliate was 
disposed of during the tax year, enter “D” in the 
Change Type column, and enter the date of the 
disposition. If the corporation was merged during 
the tax year, enter “M” in the Change Type 
column, and enter the date of the merger.

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EIN00042 10-06-2021                                                                              Page 2 of 2