PTE-01: Income Tax Withheld for an Individual Nonresident Owner of a Pass-through Entity 2025 (2025)
Idaho · Idaho Tax Commission · Used for tax years 2025
Idaho Form PTE-01 is a payment voucher for 2025 income tax withheld for a nonresident individual owner of a pass-through entity. It identifies the owner and entity and reports the amount withheld on the owner’s Idaho-source income.
Who files this form
Form PTE-01 is for pass-through entities transacting business in Idaho that must withhold income tax for nonresident individual owners. Pass-through entities include partnerships, limited liability companies taxed as partnerships, S corporations, trusts, and estates.
The form’s instructions list these conditions for owners subject to withholding:
- Have distributable income of $1,000 or more for the tax year.
- Aren’t included in a composite return.
- Haven’t filed an Idaho Nonresident Owner Agreement.
- Aren’t a corporation, partnership, trust, or estate.
The entity sends payment with completed Forms PTE-01 for the applicable owners, not with the entity return.
When it's due
For tax year 2025, payment must be postmarked or electronically submitted by April 15, 2026. Otherwise, penalty and interest will be charged on the amount due.
What you'll need
Have the following information ready to complete the voucher:
- The owner’s name as it will appear on their individual income tax return, current mailing address, and Social Security number.
- The entity’s business name, federal Employer Identification Number (EIN), and email address.
- The owner’s share of Idaho-source distributable income, including guaranteed payments reportable to Idaho as Idaho taxable income.
- The amount of Idaho income tax withheld.
For a grantor trust or disregarded entity, also provide the name and Social Security number of the individual reporting the withholding tax.
How to file
Complete the voucher
Multiply the owner’s share of Idaho-source distributable income by 5.3%, including guaranteed payments reportable to Idaho as Idaho taxable income. Enter the withholding in the Amount Paid box and complete the owner and entity information. Complete the bottom row for a grantor trust or disregarded entity.
Pay online
Visit tax.idaho.gov/epay. Payment options include EFT, ACH Debit, ACH Credit, and credit/debit cards. Payments of $100,000 or more must use ACH Debit or ACH Credit.
For a TAP payment:
- Select Make a Quick Pay Payment.
- Select Individual.
- Complete the individual owner’s information.
- Select Individual Income Tax as the account type.
- Select Pass-through Withholding Payment.
Repeat for each individual owner.
Pay by mail
Make your check or money order payable to the Idaho State Tax Commission. A single check payment can cover a maximum of 250 PTE-01 vouchers. Mail the completed vouchers and payment to:
Idaho State Tax Commission
PO Box 83784
Boise ID 83707-3784
Common mistakes
- Sending payment with the entity return. Send it with the completed Forms PTE-01 instead.
- Stapling the check to the voucher or including a check stub. The instructions say not to do either.
- Using one check for more than 250 vouchers. Split the vouchers and payments when you exceed that limit.
- Using another payment method for $100,000 or more. These payments must use ACH Debit or ACH Credit.
- Paying late or less than the required withholding. Pay the full required amount. For tax year 2025, payments not postmarked or electronically submitted by April 15, 2026, are subject to penalty and interest.
Questions people ask
How do I calculate the withholding?
Multiply the owner’s share of Idaho-source distributable income by 5.3%. Include guaranteed payments reportable to Idaho as Idaho taxable income.
Can one check cover multiple owners?
Yes. One check payment can cover up to 250 PTE-01 vouchers. For 300 owners, the instructions give an example of one check with 250 vouchers and another with the remaining 50.
What if the owner is a grantor trust or disregarded entity?
Complete the bottom row with the name and Social Security number of the individual reporting the withholding tax.
Can I make payments for individual owners through TAP?
Yes. Use Make a Quick Pay Payment, select Individual, enter the owner’s information, select Individual Income Tax, and then select Pass-through Withholding Payment. Repeat for each owner.