Idaho Idaho Supplemental Schedule of Affiliated Entities

Idaho Supplemental Schedule of Affiliated Entities
Form 41A, Supplemental Schedule of Affiliated Entities and Instructions 2023
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

Ownership
percentage

D

Is this
corporation a
member of the
unitary group?

Yes

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No

E

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 with Idaho on a separate
company basis.
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 the
bullet above, or one or more other
corporations that satisfy the conditions
of this bullet.
•	 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 also
are transferred or required to be
transferred.

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•	 Any two or more corporations, if stock with
more than 50% of the voting power of the
corporations is cumulatively owned by or for
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
affiliated group or a parent subsidiary controlled
group, enter the name and EIN of the parent
corporation.
For definition of a subsidiary in an affiliated 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.

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Form 41A — Instructions

(continued)

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.
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
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09-14-2023 

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