Form PTE-01 — Instructions 
                               Income Tax Withheld for a Nonresident                                                                  2024
                               Individual Owner of a Pass-through Entity

General Instructions                                                    How to Pay
A pass-through entity (entity), as defined in Idaho Code                To pay online, visit tax.idaho.gov/epay. You can pay 
section 63-3006C, includes a partnership, limited liability             using EFT, ACH Debit, ACH Credit, credit/debit cards, 
company taxed as a partnership, an S corporation, a                     or e-checks. If you’re making a payment of $100,000 or 
trust, or an estate.                                                               , you must use ACH Debit or ACH Credit.
                                                                        more
An entity transacting business in Idaho must withhold                   To make a TAP payment for your individual owners:
income tax for nonresident individual owners who:
                                                                             •   Select Make a Quick Pay Payment
     • Have distributable income of $1,000 or more for 
       the tax year                                                          •   Select Individual
     • Aren’t included in a composite return                                 •   Complete the individual owner’s information
     • Haven’t filed an Idaho Nonresident Owner                              •   Select Individual Income Tax as account type
       Agreement or                                                          •   Select Pass-through Withholding Payment
     • Aren’t a corporation, partnership, trust, or an estate           Repeat for each individual owner.
Send payment with completed Forms PTE-01 for the                        To pay by check:
above individuals. Don’t send payment with the entity 
                                                                        You can send a single payment for a maximum of 
return.
                                                                        250 PTE-01 vouchers. For example, if you’re making 
PTE-01 Tax Payment Instructions (Withholding)                           withholding payments for 300 individual owners, you 
                                                                        would send two checks: one with 250 PTE-01 vouchers 
Calculate the amount of income tax you must pay to the                  and a second check with the remaining 50 PTE-01 
Idaho State Tax Commission. Multiply the owner’s share                  vouchers.
of Idaho-source distributable income by 5.695%. This 
includes guaranteed payments reportable to Idaho as                     You must pay the total amount of income tax required 
Idaho taxable income.                                                   to be withheld. If your payment isn’t postmarked or 
                                                                        electronically submitted by April 15, 2025, we’ll charge 
Complete Form PTE-01 with the owner’s name as it will                   penalty and interest on the amount due.
be shown on the owner’s individual income tax return.
                                                                        Check Payments. Make your check or money order 
In the Amount Paid box, enter the amount of income tax                  payable to the Idaho State Tax Commission. Don’t 
withheld on the owner’s Idaho-source income.  Enter the                 staple your check to your voucher or send a check 
owner’s name, address, and Social Security number in                    stub.
the spaces provided.
                                                                        Mail voucher and payment to: Idaho State Tax 
Grantor trusts and disregarded entities will complete the               Commission, PO Box 83784, Boise ID 83707-3784.
bottom row and provide the name and Social Security 
number of the individual reporting the withholding tax.

                                                                      Contact us:
                                    In the Boise area: (208) 334-7660   Toll|free: (800) 972-7660
                                           Hearing impaired (TDD) (800) 377-3529
                                                       tax.idaho.gov/contact

                               Form PTE-01 — Voucher                                                               Mail to:
                               Income Tax Withheld for a Nonresident                                               Idaho State Tax Commission
                                                                                                                   PO Box 83784
                               Individual Owner of a Pass-through Entity                                           Boise ID 83707-3784
                                                                                 Tax Code      Tran Code Amount Paid
This payment is for tax year:  2024                                                01            12      $                             00
Owner’s first name and initial                   Owner’s last name                                       Owner’s Social Security number

Owner’s current mailing address (number, street, and apartment number)

City                                                                                     State           ZIP Code

Entity business name                             Federal Employer Identification number (EIN)  Entity email address

Complete if applicable. The owner is a grantor trust or disregarded entity and the income is reported by:
Name                                                                                                     Social Security number

EFO00238 08-05-2024