Schedule PTE-12 — Schedule for Pass-through Owners Instructions 2025

# preamble

EFO00241 09-19-2025 Pass-through entity (PTE) name

# PTE EIN

PTE tax year beginning PTE tax year ending Contact name Contact phone number Contact email address Owner's Name (one owner per line) EIN or Social Security Number Owner's Address City, State, and ZIP Code (a) Filing Code (b)

# Idaho Distributable

Income (c) Composite Income Tax Paid by Entity (d) Income Tax Withheld by Entity (e) ABE Tax Paid by Entity Total Columns (b), (c), (d), and (e)  If you have more than one schedule, enter the total amounts on the last page only. Page of Form PTE-12 Schedule of Pass-through Owners (Required with Forms 41S, 65, or 66)

Form PTE-12 - Instructions Schedule of Pass-through Owners Nonresident individual owners with Idaho distributable income of less than $1,000 Only complete columns (a) and (b). • These owners must report the income from the entity on their Idaho income tax returns if they have other Idaho reporting requirements. They aren't included in a composite return and aren't subject to withholding. • The entity includes the owners' information on the PTE-12. Enter "N" in the Filing Code column. Nonresident individual owners with Idaho distributable income of at least $1,000 An entity has three options: Pass-through entity withholding on Form PTE-01 Only complete columns (a), (b), and (d). • The entity pays Idaho income tax withholding computed at 5.3% on the nonresident individual owner's Idaho-source distributable income from the entity. • The entity submits withholding to the Tax Commission using Form PTE-01 for each nonresident individual owner. • The entity includes the nonresident individual owner's information on the PTE-12. Enter "W" in the Filing Code column. Composite return Only complete columns (a), (b), and (c). • The entity pays the tax for the nonresident individual owners on the entity's return at 5.3%. • The entity includes the nonresident individual owner's information on the PTE-12. Enter "C" in the Filing Code column. Form PTE-NROA (Nonresident Owner Agreement) Only complete columns (a) and (b). • The nonresident individual owner can submit a signed agreement (PTE-NROA) to the entity. • This allows the nonresident individual owner to file an Idaho return to report the Idaho-source distributable income from the entity and pay the required tax due.

# General Instructions

Form PTE-12 is the reconciliation schedule you include with the entity's Idaho income tax return (Form 41S, Form 65, or Form 66) as required by Idaho Code section 63-3036B. Include each owner's complete information whether the owner has Idaho distributable income or a loss. If you're filing Form 66, refer to the Form 66 Specific Instructions for information on completing Form PTE-12. A pass-through entity includes a partnership, a limited liability company taxed as a partnership, an S corporation, or a trust or estate. Income, loss, deductions, and credits typically flow through and the owner pays the tax. The entity can choose to pay the tax for Idaho nonresident individual owners on the entity's composite The definition of "individual" includes: • Natural persons • Grantor trusts • Qualified subchapter S trusts, and • Single-member LLCs that haven't elected to be classified as a corporation and are treated as disregarded entities for federal purposes A pass-through entity transacting business in Idaho with income taxable in Idaho has reporting requirements for each pass-through owner type. Resident and part-year resident individuals Only complete columns (a) and (b). • These owners must report the income from the entity on their Idaho individual income tax returns. They can't be included in a composite return and aren't subject to withholding. • The entity includes resident and part-year resident individual owner information on the PTE-12. Enter "R" in the Filing Code column. Corporations, partnerships, trusts, and estates Only complete columns (a) and (b). • These owners must report the income on their Idaho return. • Include the owner information on the PTE-12. Enter "N" in the Filing Code column.

Form PTE-12 - Instructions 2025 (continued) • If the entity receives the signed agreement from the nonresident individual owner and approves it, the entity doesn't include the individual in a composite return or pay withholding to the Tax Commission on the owner's behalf. • The entity includes the nonresident individual owner's information on the PTE-12. Enter "A" in the Filing Code column. Affected business entities Only complete columns (a), (b), and (e). The entity has elected to be taxed at the entity level. Enter "E" in the Filing Code column.

# Specific Instructions

Heading Enter the entity's name and Employer Identification Number (EIN) in the space provided. Entity's tax year beginning and ending Enter the beginning and ending date of the entity's tax year. Contact name and phone number Enter the name, phone number, and email address of a person we can contact about the information reported on Form PTE-12. Owner's name and Social Security number or EIN Enter the name and corresponding Social Security number or EIN of each owner as shown on the Idaho income tax return, one owner per line. Address Enter the owner's address, city, state, and ZIP code. Column (a) Filing Code Enter one of the following letters corresponding to the filing code for the owner. Agreement (A) The nonresident individual owner has provided an Idaho nonresident owner agreement (Form PTE-NROA). By entering the "A" filing code, the entity agrees that it received and approved the agreement from the individual* and acknowledges that the entity is liable for any tax due if the individual doesn't file a return and pay the tax as agreed. Composite (C) The nonresident individual owner is included in a composite return. If the owner isn't an individual,* the income can't be included on a composite return, and code "C" can't be used. Affected Business Entity (E) The entity has elected to pay tax at the entity level. If the entity uses filing code "E," it must apply to all owners. Not Required to Withhold (N) The owner isn't subject to backup withholding. Backup withholding isn't required on income of less than $1,000. Only withhold on the income of owners and beneficiaries that are natural persons*. Don't include corporations, partnerships, trusts, and estates. Resident (R) The owner is an Idaho resident or part-year resident filing an Idaho individual income tax Withholding (W) The entity is paying backup withholding on behalf of a nonresident individual owner on Form PTE-01. Withholding can't be paid on behalf of another entity, and code "W" can't be used. Column (b) Idaho Distributable Income Enter the Idaho distributable income for all filing codes. This is the amount computed on Form ID K-1, line 34. If the entity is a partnership, guaranteed payments sourced to Idaho are included in the Idaho distributable income of the partner. (See Guaranteed Payments Guidance at tax.idaho.gov).

Form PTE-12 - Instructions 2025 (continued) Contact us: In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660 Hearing impaired (TDD) (800) 377-3529 If the beneficiary is an Idaho nonresident, only enter the nonresident beneficiary's share of the distributed Idaho-source income. Some sources of income may not be Idaho-source income to a nonresident beneficiary. *See General Instructions for definition of "individual." Column (c) Composite Income Tax Paid by Entity If you enter filing code "C" in column (a), enter in this column the tax paid on behalf of the nonresident individual owner by the entity on the composite return. The total for this column should equal either: • Form 41S, line 56 minus lines 51, 53 and 54 or • Form 65, line 53 minus lines 48, 50 and 51 Column (d) Income Tax Withheld by Entity If you enter filing code "W" in column (a), enter in this column the tax withheld on behalf of the nonresident individual owner. The total amount reported should match the total amount paid on the PTE-01s. Don't send payments or PTE-01s with the entity Column (e) ABE Tax Paid by Entity If you enter filing code "E" in column (a), enter in this column: For an S corporation, multiply the entity's ABE tax paid by the member's ownership percentage. For a partnership, multiply the entity's ABE tax paid by the member's distributive share of income (including guaranteed payments). If the member is an exempt entity, enter zero in this column. The total for this column should equal either: • Form 41S, line 56 minus lines 51, 53 and 54 or • Form 65, line 53 minus lines 48, 50 and 51