ABE: Affected Business Entity Election 2025 (2025)
Idaho · Idaho Tax Commission · Used for tax years 2025
Idaho Form ABE is used to elect to file as an affected business entity for 2025. It records the entity’s identifying information, entity type, and signatures for the election.
Who files this form
Partnerships and S corporations can use Form ABE to elect to file as an affected business entity (ABE) for 2025.
This form is not required if either:
- You checked the ABE box on Form 41S or Form 65 and an authorized officer signed the tax return.
- You checked the ABE box and completed line 62 on Form ID K-1.
The entity must have documentation authorizing the officer to make the election on behalf of all members.
When it's due
For tax year 2025, you must pay the ABE tax on or before the fifteenth day of the fourth month following the close of the taxable year.
What you'll need
Have the entity’s EIN, entity type, name, address, and phone number ready.
The entity must keep documentation authorizing the officer to make the election on behalf of all members. This can be either:
- A copy of meeting minutes authorizing the officer.
- Copies of Form ABE signed by each member.
The form also asks for the signer’s name, title, signature, and date. Electronic signatures are permitted.
How to file
Complete the entity information and signature fields on Form ABE.
If you include the form with your return, it must be signed by either:
- Each member who is a member of the electing entity when the election is filed.
- An authorized officer, manager, or member of the electing entity.
Electronic signatures are permitted. The form does not provide a mailing address or e-filing directions.
Common mistakes
- Assuming one election covers future years. You must make a separate election for each taxable year.
- Missing authorization documentation. The entity must have documentation authorizing the officer to make the election on behalf of all members.
- Including the form without the required signatures. It must be signed by all members at the time of filing or by an authorized officer, manager, or member.
- Submitting false information. The signature certification warns that false information can result in criminal and civil penalties.
Questions people ask
Do I need Form ABE if I already checked an ABE box?
Not if you checked the ABE box on Form 41S or Form 65 and an authorized officer signed the return. The form also is not required if you checked the ABE box and completed line 62 on Form ID K-1.
Does the election carry over to another tax year?
No. You must make a separate election for each taxable year.
Can I sign electronically?
Yes. Electronic signatures are permitted.
Does every member have to sign the form included with the return?
The form may be signed by each member who is a member when the election is filed, or by an authorized officer, manager, or member of the electing entity.