41A: Supplemental Schedule of Affiliated Entities and Instructions 2024 (2024)
Idaho · Idaho Tax Commission · Used for tax years 2024
Idaho Form 41A is a supplemental schedule used by corporations filing Form 41 to list affiliated corporations. It reports ownership percentages, unitary group membership, Idaho filing and business activity, and acquisitions, dispositions, or mergers during the tax year.
Who files this form
Complete and include Form 41A with Form 41 if either condition existed during the tax year:
- The corporation filing the return owned or constructively owned more than 50% of another corporation’s voting stock.
- More than 50% of the filing corporation’s voting stock was owned or constructively owned by a common owner.
Form 41A lists affiliated corporations. It applies to corporations in a combined report and corporations filing with Idaho on a separate-company basis.
What you'll need
Have the following information ready:
- The name shown on the return and federal Employer Identification Number (EIN).
- The parent corporation’s name and EIN, if the Idaho corporation is a subsidiary in an affiliated group or a parent-subsidiary controlled group. The instructions refer to IRS Form 1120, Schedule K, for these definitions.
- Names and taxpayer identification numbers for the common owner and affiliates. For individual common owners, use Social Security numbers.
- Each affiliate’s percentage of voting stock owned by the affiliated group, including common individual owners.
- Whether each affiliate belongs to the unitary group, is covered by this Idaho return, or transacts business in Idaho.
- The type and date of any acquisition, disposition, or merger during the tax year.
How to file
Include the completed Form 41A with Form 41.
- Start Columns A and B with the common parent corporation. If the common owners are individuals, list their Social Security numbers and names on the first lines. Then list the affiliates.
- Enter each affiliate’s voting-stock ownership percentage in Column C.
- In Column D, mark unitary-group membership, even if the affiliate is not included in this return.
- Check Column E if this return is intended to be the affiliate’s Idaho return.
- Check Column F if the affiliate transacts business in Idaho.
- In Column G, enter the applicable change code and date for an acquisition, disposition, or merger.
The supplied text does not give a mailing address or e-filing instructions.
Questions people ask
What is an affiliated corporation?
It is a corporation with more than 50% of its voting stock directly or indirectly owned by a common owner or owners.
Which affiliates must a multinational unitary group list?
For a worldwide return, list all domestic and foreign affiliates that are more than 50% owned. For a water’s-edge return, list all domestic affiliates that are more than 50% owned.
Can a unitary group file one Idaho return?
Yes. A unitary group may file one tax return for all its corporations that are required to file an Idaho income tax return. A group return eliminates the need for each corporation to file its own Idaho corporate income tax return.
How do I report changes to the group during the year?
Use Column G. Enter “A” and the acquisition date if the corporation was new to the group, “D” and the disposition date if the affiliate was disposed of, or “M” and the merger date if the corporation was merged.