IDAPA 35.01.01.280 — PARTNERSHIPS OPERATING WITHIN AND WITHOUT IDAHO (RULE 280)

Sections 63-3026A(3), 63-3027 and 63-3030(a)(9), Idaho Code
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 285
Page 44
01.
In General. A partnership that operates within and without Idaho must apply the principles of
allocation and apportionment of income set forth in Section 63-3027, Idaho Code, and related rules to determine the
extent of partnership income that is derived from or related to Idaho sources. The use of a combined report, however,
is available only to C corporations.
(4-6-23)
02.
Exceptions to Apportionment Formula. If the method described in Subsection 280.01 does not
fairly represent the extent of the business activity in Idaho, the partnership may file a request to use, or the Tax
Commission may require, an alternative method, including the following:
(4-6-23)
a.
Separate accounting as provided in Rule 585 of these rules;
(4-6-23)
b.
The exclusion of a factor pursuant to Rule 590 of these rules;
(4-6-23)
c.
An additional factor or substitute factor pursuant to Rule 595 of these rules; or
(4-6-23)
d.
The employment of any other method that would fairly represent the extent of business activity in
Idaho.
(4-6-23)
03.
Information Provided to Partners. The partnership must provide to each partner information
necessary for the partner to compute his Idaho income tax. Such information must include:
(4-6-23)
a.
The partner's share of each pass-through item of income and deduction;
(4-6-23)
b.
The partner's share of each Idaho addition and subtraction;
(4-6-23)
c.
The partner's share of Idaho qualifying contributions, Idaho tax credits, and tax credit recapture;
(4-6-23)
d.
The partner's share of income allocated to Idaho;
(4-6-23)
e.
The partnership's apportionment factor, and if the partner is not an individual, the partnership's
property, payroll and sales factor numerator and denominator amounts, including the amount of capitalized rent
expense; and
(4-6-23)
f.
The partner's distributive share of partnership gross income if the partner is an individual, trust, or
estate.
(4-6-23)