Near-Blanchard
Near Blanchard


Business Income tax

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Corporation

You must file a Form 41, Idaho Corporation Income Tax Return, if your corporation:

  • Is transacting business in Idaho;
  • Is registered with the Idaho Secretary of State to do business in Idaho; or
  • Has income attributable to Idaho.

Refer to general instructions for Form 41.

S Corporation

You must file Form 41S, Idaho S Corporation Income Tax Return, if your corporation:

  • Is transacting business in Idaho; or
  • Is registered with the Idaho Secretary of State to do business in Idaho.
  • Files an S corporation return for federal income tax purposes.

Refer to general instructions for Form 41S.

Partnership

You must file Form 65, Partnership Return of Income, if your business is a:

  • Partnership transacting business in Idaho; or
  • Limited liability company treated as a partnership for federal income tax purposes and transacting business in Idaho.

Refer to general instructions for Form 65.

Fiduciary

A fiduciary is a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in a position of trust or fiduciary capacity for any other person or group of persons. A fiduciary must file a Form 66, Idaho Fiduciary Income Tax Return. For more details, refer to the general instructions for Form 66.

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