41A: Supplemental Schedule of Affiliated Entities and Instructions 2025 (2025)
Idaho · Idaho Tax Commission · Used for tax years 2025
Idaho Form 41A is a supplemental schedule used by corporations filing Form 41 to list affiliated corporations. It reports affiliate names and identification numbers, ownership percentages, unitary group membership, Idaho filing and business status, and acquisitions, dispositions,
Who files this form
Complete Form 41A and include it with Form 41 if either of these conditions 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 included 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 parent-subsidiary controlled group. The instructions refer to IRS Form 1120, Schedule K for these definitions.
- Names and taxpayer identification numbers for the common parent or common individual owners and each affiliate.
- Each affiliate’s percentage of voting stock owned by the affiliated group, including common individual owners.
- Whether each affiliate belongs to the unitary group and whether this return is intended to be its Idaho return.
- Whether each affiliate transacts business in Idaho, is registered with the Idaho Secretary of State, or exercises corporate franchise in Idaho.
- Acquisition, disposition, or merger dates for affiliates with those changes during the tax year.
How to file
Include the completed Form 41A with Form 41. The supplied text does not give a mailing address or e-file directions.
To complete the affiliate table:
- Columns A and B: List the common parent first. If the common owners are individuals, use the first lines for their Social Security numbers and names. Then list the affiliates.
- Column C: Enter each affiliate’s percentage of voting stock owned by the affiliated group.
- Column D: Mark unitary-group membership, whether or not the affiliate is included in this return.
- Column E: Check the box if this return is intended to be the affiliate’s Idaho return.
- Column F: Check the box for an affiliate that transacts business in Idaho, is registered with the Idaho Secretary of State, or exercises corporate franchise in Idaho.
- Column G: Enter “A” for an affiliate acquired during the year, “D” for one disposed of, or “M” for one merged. Include the date of the change.
Questions people ask
What counts as an affiliated corporation?
An affiliated corporation has 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?
A group filing a worldwide return must list all domestic and foreign affiliates that are more than 50% owned. A group filing a water’s-edge return must 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 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.
What tax applies to an affiliate checked in Column F?
An affiliate checked in Column F is subject to the $20 minimum tax.