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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
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