EFO00238
05-12-15
Instructions for Idaho Form PTE-01
GENERAL INFORMATION
A pass-through entity (entity) as defined in Idaho Code section 63-3006C includes a partnership, limited liability
company taxed as a partnership, an S corporation, or a trust or estate.
An entity transacting business in Idaho must withhold income tax for nonresident individual owners who:
• have distributable income of $1,000 or more for the tax year,
• aren't included in a composite return, or
• haven't filed an Idaho Nonresident Owner Agreement
Send payment with completed Form(s) PTE-01 for the above individuals. Don't send payment with the entity return.
Don't withhold income tax for any owners who aren't natural persons, including corporations, partnerships, trusts,
and estates. These entities must report the income on their Idaho return.
PTE-01 TAX PAYMENT INSTRUCTIONS (WITHHOLDING)
Calculate the amount of income tax to be paid to the Idaho State Tax Commission by multiplying the owner's share
of Idaho-source distributive income, including guaranteed payments reportable to Idaho as Idaho taxable income, by
7.4% (the highest individual tax rate).
Complete Form PTE-01 with the owner's name as it will be shown on the owner's individual income tax return.
In the Amount paid box, enter the amount of income tax withheld on the owner's Idaho source income. Enter the
owner's name, address, and Social Security number in the spaces provided.
PAYMENT OPTIONS
To pay electronically, visit our website at tax.idaho.gov or call (800) 972-7660 toll free or (208) 334-7660 in the
Boise area. You can pay electronically using EFT, ACH Debit, ACH Credit, credit/debit cards, or e-checks. If you're
making a payment of $100,000 or more, you must use ACH Debit or ACH Credit.
You can send a single payment for a maximum of 250 PTE-01 vouchers. For example, if you're making withholding
payments for 300 individual partners, you would send two checks: one with 250 PTE-01 vouchers and a second
check with the remaining 50 PTE-01 vouchers.
The total amount of income tax required to be withheld must be paid in full. If payment isn't postmarked or
electronically submitted on or before April 18, 2016, the amount due is subject to penalty and interest.
Return the form below with your payment.
CUT HERE
Mail to: Idaho State Tax Commission
PO Box 83784
Boise ID 83707-3784
F
PTE-01
Idaho Income Tax Withheld
O
EFO00238
R
05-12-15
For An Individual Nonresident Owner Of A Pass-through Entity
M
Tax Code
Tran Code
Amount paid
This payment is for tax year:
20___
$
00
01
12
Last name
Owner's first name and initial
Owner's Social Security number
Current mailing address (number, street, and apartment number)
City, State, and ZIP Code
PTE business name
Federal employer identification number (EIN)
PTE email address