Idaho Idaho Nonresident Owner Agreement

Idaho Nonresident Owner Agreement
Form PTE-NROA, Nonresident Owner Agreement and Instructions 2023
Form PTE-NROA
Nonresident Owner Agreement

2023

Nonresident Owner Information
Name of nonresident owner

Social Security number

Current mailing address

City

State

ZIP Code

Phone number

Agreement to File
I agree to file all required Idaho income tax returns on time and to make timely payments of all
taxes due to the state of Idaho from my share of the Idaho income of the pass-through entity (entity)
named below. I agree that I’m subject to Idaho’s jurisdiction for purposes of collecting unpaid income
tax, penalty, and interest. This form isn’t valid without the approval of the entity.
Signature
Owner’s signature

Date

Pass-through Entity Information
Name of pass-through entity

Federal EIN

Current mailing address

City

State

ZIP Code

Phone number

Pass-through Entity Acknowledgment and Approval
By signing below, the above named pass-through entity acknowledges that Idaho Code section
63-3022L(4) authorizes the Idaho State Tax Commission to assess and collect any tax due from the
entity when a nonresident owner doesn’t follow the terms of the Agreement to File.
Authorized agent’s name (please print)

Authorized agent’s signature

EFO00263

09-22-2023

Title

Date

Form PTE-NROA — Instructions
Nonresident Owner Agreement
A pass-through entity (entity) transacting business
in Idaho, including a trust or estate with income
taxable in Idaho, must file a composite return or
withhold amounts from the pass-through income
of the nonresident individual owners.
Nonresident individual owners who want to be
exempt from the required withholding should
complete, sign, and return Form PTE-NROA
(Idaho Nonresident Owner Agreement) to the
entity. This agreement establishes that the
taxpayer will:
•	 File an Idaho income tax return
•	 Report the Idaho-source income and pay any
Idaho tax due
•	 Be subject to Idaho State Tax Commission
enforcement and collection procedures if the
taxpayer doesn’t file and pay
Individuals should use this form even if they have
enough deductions or exemptions to prevent
them from owing any Idaho tax on their Idaho
income tax return.

2023

The entity must approve the agreement for
it to be valid. The entity’s approval shows its
acknowledgment and that it’s liable for any tax due
at the corporate rate if the individual doesn’t file a
return as agreed. If the entity doesn’t approve the
agreement, the entity must withhold or include the
individual’s income in the composite return.
The nonresident individual owner must submit
the 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 doesn’t send Form PTE-NROA to the Tax
Commission.
The following 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
* These owners must report the income from the
entity on their Idaho income tax returns.

Contact us:

In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660
Hearing impaired (TDD) (800) 377-3529
tax.idaho.gov/contact
EIN00077

09-22-2023