DDS-2D: Idaho Domestic Disclosure Spreadsheet Nonbusiness Income/Loss (Revision)
Idaho · Idaho Tax Commission · Used for tax years 2024, 2025, 2026
Form DDS-2D is Idaho's Domestic Disclosure Spreadsheet for nonbusiness income or loss. It records each corporation's income or loss type and amount, the states to which it is allocated, and the states that treat it as business income or loss, supporting columns (h) and (i) of For
Who files this form
Form DDS-2D says to complete the spreadsheet for each corporation with nonbusiness income. It supports columns (h) and (i) of the Schedule of State Tax Liabilities (Form DDS-2).
Questions people ask
What is Form DDS-2D used for?
It reports nonbusiness income or loss in support of columns (h) and (i) of Form DDS-2, the Schedule of State Tax Liabilities.
What identifying information does the spreadsheet ask for?
It asks for the filer, the income year ended, and the corporation's name or number.
What income or loss details are requested?
The spreadsheet includes fields for the type of income or loss, the state key, and the amount.
What state treatment information should I show?
Show the states to which the income or loss is allocated on the returns filed with those states, and the states where it is treated as business income or loss. The form also directs you to identify states that differ in their treatment of items included in column (e).