Form PTE-NROA — Nonresident Owner Agreement Instructions 2025

Form PTE-NROA
Nonresident Owner Agreement
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 09-19-2025

Form PTE-NROA - Instructions 2025
Nonresident Owner Agreement

# General Instructions