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Idaho Free Printable Form 41A, Supplemental Schedule of Affiliated Entities and Instructions for 2020 Idaho Idaho Supplemental Schedule of Affiliated Entities

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Idaho Supplemental Schedule of Affiliated Entities
Form 41A, Supplemental Schedule of Affiliated Entities and Instructions

Form 41A Supplemental Schedule of Affiliated Entities Name as shown on return Federal Employer Identification Number (EIN) Name of parent corporation from Form 1120, Schedule K EIN of parent corporation Complete and include this form with Form 41 if either of the following existed during the tax year: • The corporation for which the return is filed owned or constructively owned more than 50% of the voting stock of another corporation • More than 50% of the voting stock of the corporation for which the return is filed was owned or constructively owned by a common owner A Taxpayer identification number (EIN or SSN) B Name of affiliate C D Ownership percentage Is this corporation a member of the unitary group? Yes EFO00137 06-25-2019 E No Check if this return is intended to be the Idaho return for this affiliate F Check if transacting business in Idaho G During the year was the corporation: • A - acquired • D - disposed of • M - merged Enter change type letter and date Change Type Date Form 41A — Instructions Supplemental Schedule of Affiliated Entities General Instructions Corporations that file Form 41 use Form 41A to list affiliate corporations. This includes corporations in the combined report and corporations filing on a separate company basis with Idaho. An affiliated corporation means a corporation with more than 50% of its voting stock directly or indirectly owned by a common owner or owners. An affiliated group means one of the following: • A parent corporation and any one or more corporations or chains of corporations, connected through stock ownership (or constructive ownership) with the parent but only if: ‚‚ The parent owns stock with more than 50% of the voting power of at least one corporation and, if applicable, ‚‚ Stock cumulatively having more than 50% of the voting power of each of the corporations, except the parent, is owned by the parent, one or more corporations described in 1a., or one or more other corporations that satisfy the conditions of 1b. • Any two or more corporations, if stock having more than 50% of the voting power of the corporations is owned, or constructively owned, by the same person • Any two or more corporations that constitute stapled entities. Stapled entities means: ‚‚ Any group of two or more corporations if more than 50% of the ownership or beneficial ownership of the stock with voting power in each corporation consists of stapled interests. ‚‚ Two or more interests are stapled interests if, by reason of form of ownership, restrictions on transfer, or other terms or conditions, in connection with the transfer of one of the interests, the other interest or interests are also transferred or required to be transferred. • Any two or more corporations, if stock with more than 50% of the voting power of the corporations is cumulatively owned by, or for EIN00042 06-25-2019  the benefit of, members of the same family. Members of the same family are limited to an individual, the individual’s spouse, parents, brothers, sisters, grandparents, children and grandchildren and their respective spouses. Specific Instructions Enter name and federal Employer Identification Number (EIN). If the Idaho corporation is a subsidiary in an affliated group or a parent subsidiary controlled group, enter the name and EIN of the parent corporation. For definition of a subsidiary in an affliated group or a parent subsidiary controlled group, see IRS Form 1120, Schedule K. Columns A & B. Use the first line of the table to enter the information for the common parent corporation regardless of whether the water’s-edge or worldwide combined filing method is used. If the common owner involves individuals, use the first lines to enter the Social Security numbers in Column A and the individuals’ names in Column B. After the common owner lines have been completed, enter the information for each affiliate. For multinational unitary groups that file a worldwide return, list all domestic and foreign affiliates that are more than 50% owned. For multinational unitary groups that file a water’s-edge return, list all domestic affiliates that are more than 50% owned. Column C. For each affiliate, enter the percent of voting stock owned by the affiliated group (including the common individual owners). Column D. Check the box in Column D for each affiliate that’s a member of the unitary group, regardless of whether the corporation is included in this return. A unitary group of corporations may file one tax return for all the corporations of the unitary group that are required to file an Idaho income tax return. Filing a group return eliminates the need for each corporation to file its own Idaho corporate income tax return. Column E. If you intend this return to be the Idaho return for this affiliate, check the box. Column F. For each affiliate that’s transacting business in Idaho, check the box in Column F. Page 1 of 2 Form 41A — Instructions 2019 (continued) Column G. If the corporation was new to the group during the tax year, enter “A” in the Change Type column and enter the date the affiliate was acquired. If the affiliate was disposed of during the tax year, enter “D” in the Change Type column and enter the date of the disposition. If the corporation was merged during the tax year, enter “M” in the Change Type column and enter the date of the merger. Contact us: In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660 Hearing impaired (TDD) (800) 377-3529 tax.idaho.gov/contact EIN00079 06-25-2019  Page 2 of 2
Extracted from PDF file 2019-idaho-form-41a.pdf, last modified October 2019

More about the Idaho FORM 41A Corporate Income Tax TY 2019

We last updated the Idaho Supplemental Schedule of Affiliated Entities in March 2020, so this is the latest version of FORM 41A, fully updated for tax year 2019. You can download or print current or past-year PDFs of FORM 41A directly from TaxFormFinder. You can print other Idaho tax forms here.

Other Idaho Corporate Income Tax Forms:

TaxFormFinder has an additional 65 Idaho income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
FORM 41 Idaho Corporation Income Tax Return
FORM 56 Idaho Net Operating Loss
FORM 42 Idaho Apportionment And Combined Reporting Adjustments
FORM PTE-12 Idaho Schedule For Pass-Through Owners with Instructions
FORM 66 Idaho Fiduciary Income Tax

Download all ID tax forms View all 66 Idaho Income Tax Forms


Form Sources:

Idaho usually releases forms for the current tax year between January and April. We last updated Idaho FORM 41A from the State Tax Commission in March 2020.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Idaho FORM 41A

We have a total of seven past-year versions of FORM 41A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 FORM 41A

Form 41A, Supplemental Schedule of Affiliated Entities and Instructions

2018 FORM 41A

Form 41A, Supplemental Schedule of Affiliated Entities

2017 FORM 41A

Form 41A - Idaho Supplemental Schedule of Affiliated Entities

2016 FORM 41A

Form 41A - Idaho Supplemental Schedule of Affiliated Entities


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