PTE-NROA: Nonresident Owner Agreement and Instructions 2025 (2025)
Idaho · Idaho Tax Commission · Used for tax years 2025
Idaho Form PTE-NROA is an agreement by a nonresident individual owner to file required Idaho income tax returns and pay tax due on their share of a pass-through entity’s Idaho income. It records the owner’s agreement and the entity’s approval, which is required for the agreement
Who files this form
For tax year 2025, nonresident individual owners who want to be exempt from required withholding should complete Form PTE-NROA, sign it, and return it to the pass-through entity.
An entity doing business in Idaho, including a trust or estate with income taxable in Idaho, must file a composite return or withhold from nonresident individual owners with Idaho distributable income of at least $1,000.
These owners don’t need to complete the agreement:
- Resident and part-year resident owners.
- Nonresident individual owners with Idaho distributable income of less than $1,000.
- Corporations, partnerships, trusts, and estates.
- Owners included in the entity’s composite return.
- Owners included in an affected business entity.
Resident and part-year resident owners, corporations, partnerships, trusts, and estates must report the entity’s income on their Idaho income tax returns.
What you'll need
Have the following information ready to complete the agreement:
- Owner: Name, Social Security number, current mailing address, and phone number.
- Pass-through entity: Name, federal EIN, current mailing address, and phone number.
The owner must sign and date the form. The entity’s authorized agent must provide their printed name, title, signature, and date.
How to file
- Complete and sign Form PTE-NROA.
- Return it to the pass-through entity, which must approve the agreement for it to be valid.
- Submit an agreement to the entity each year.
The entity must keep the form for three years following the end of the tax year to which it applies. The entity does not send Form PTE-NROA to the Idaho State Tax Commission.
Common mistakes
- Missing entity approval: The agreement isn’t valid without it. If the entity doesn’t approve it, the entity must withhold or include the individual’s income in its composite return.
- Skipping the form because no tax is expected: Individuals seeking the withholding exemption should use the form even if deductions or exemptions mean they won’t owe Idaho income tax.
- Treating the agreement as a one-time submission: The owner must submit it to the entity each year.
- Failing to follow the agreement: The owner agrees to file all required Idaho income tax returns on time and pay taxes due on time. The entity is liable for tax due at the corporate rate if the individual doesn’t file as agreed.
Questions people ask
Does this agreement replace my Idaho income tax return?
No. By signing, you agree to file all required Idaho income tax returns on time, report your Idaho-source income, and make timely payments of Idaho tax due.
Do I need this form if deductions or exemptions mean I won’t owe Idaho tax?
Individuals seeking exemption from required withholding should still use this form, even if deductions or exemptions prevent them from owing Idaho income tax.
What collection authority am I agreeing to?
You agree to be subject to Idaho’s jurisdiction for collecting unpaid income tax, penalties, and interest.
Who keeps the completed agreement?
The pass-through entity keeps it for three years following the end of the applicable tax year. It does not send the form to the Tax Commission.