Form PTE-NROA
                             Nonresident Owner Agreement                                           2024

                                       Nonresident Owner Information
Name of nonresident owner                                                Social Security number

Current mailing address

City                                                State    ZIP Code    Phone number

                                       Agreement to File

I agree to file all required Idaho income tax returns on time and to make timely payments of all taxes due to 
the state of Idaho from my share of the Idaho income of the pass-through entity (entity) named below. I agree 
that I’m subject to Idaho’s jurisdiction for purposes of collecting unpaid income tax, penalty, and interest. This 
form isn’t valid without the approval of the entity.

                                                    Signature
Owner’s signature                                                        Date

                                       Pass-through Entity Information
Name of pass-through entity                                              Federal EIN

Current mailing address

City                                                State    ZIP Code    Phone number

                             Pass-through Entity Acknowledgment and Approval

By signing below, the above named pass-through entity acknowledges that Idaho Code section 63-3022L(4) 
authorizes the Idaho State Tax Commission to assess and collect any tax due from the entity when a 
nonresident owner doesn’t follow the terms of the Agreement to File.

                                                    Signature
Authorized agent’s name (please print)                              Title

Authorized agent’s signature                                             Date

EFO00263 08-05-2024  

                     Form PTE-NROA — Instructions                                                                             2024
                     Nonresident Owner Agreement

General Instructions                                                              Entity Instructions
A pass-through entity (entity) transacting business                               The entity must approve the agreement for 
in Idaho, including a trust or estate with income                                 it to be valid. The entity’s approval shows its 
taxable in Idaho, must file a composite return or                                 acknowledgment and that it’s liable for any tax due 
withhold amounts from the pass-through income                                     at the corporate rate if the individual doesn’t file a 
of the nonresident individual owners with Idaho                                   return as agreed. If the entity doesn’t approve the 
distributable income of at least $1,000.                                          agreement, the entity must withhold or include the 
                                                                                  individual’s income in the composite return.
The following owners don’t need to complete the 
agreement:                                                                        The nonresident individual owner must submit 
•  Resident and part-year resident owners*                                        the agreement to the entity each year. The entity 
                                                                                  must keep the form for three years following 
•  Nonresident individual owners with Idaho                                       the end of the tax year to which it applies. The 
  distributable income of less than $1,000                                        entity doesn’t send Form PTE-NROA to the Tax 
•  Corporations, partnerships, trusts,                                            Commission.
  and estates*
•  Owners included in the entity’s 
  composite return
• Owners included in an affected 
  business entity

* These owners must report the income from the
entity on their Idaho income tax returns.

Owner Instructions
Nonresident individual owners who want to be 
exempt from the required withholding should 
complete, sign, and return Form PTE-NROA 
(Idaho Nonresident Owner Agreement) to the 
entity. This agreement establishes that the 
nonresident individual owner will:
•  File an Idaho income tax return
•  Report the Idaho-source income and pay any 
  Idaho tax due
•  Be subject to Idaho State Tax Commission 
  enforcement and collection procedures

Individuals should use this form even if they have 
enough deductions or exemptions to prevent 
them from owing any Idaho tax on their Idaho 
income tax return.

                                                              Contact us:
                     In the Boise area: (208) 334-7660   Toll free: (800) 972-7660|
                                  Hearing impaired (TDD) (800) 377-3529
                                              tax.idaho.gov/contact
EIN00077 08-05-2024