DDS-2C: Idaho Domestic Disclosure Spreadsheet Apportionment Percentage (Revision)
Idaho · Idaho Tax Commission · Used for tax years 2024, 2025, 2026
Form DDS-2C is Idaho’s Domestic Disclosure Spreadsheet for apportionment percentages. It lists property, payroll, and sales numerators, denominators, and percentages, along with the average factor per return as filed, to support column (g) of Form DDS-2, Schedule of State Tax Lia
What you'll need
The form asks for the following information:
- Filer name and income year ended.
- Corporate number and state filing designation code.
- Property, sales, and payroll numerators, denominators, and percentages.
- Average factor per return as filed.
The form text does not list required supporting documents.
Questions people ask
What is Form DDS-2C used for?
It is the Idaho Domestic Disclosure Spreadsheet Apportionment Percentage form. It supports column (g) of the Schedule of State Tax Liabilities, Form DDS-2.
Which factors appear on the spreadsheet?
The spreadsheet includes property, sales, and payroll. Each has fields for a numerator, denominator, and percentage.
What identifying information does the form request?
It asks for the filer, income year ended, corporate number, and state filing designation code.
Does the form ask for the average factor from the filed return?
Yes. It includes a field labeled “Average Factor per Return as Filed.”