Section 35.01.01.280 - PARTNERSHIPS OPERATING WITHIN AND WITHOUT IDAHOSections 63-3026A(3), 63-3027 and 63-3030(a)(9), Idaho Code
01.In General. A partnership that operates within and without Idaho must apply the principles of allocation and apportionment of income set forth in Section 63-3027, Idaho Code, and related rules to determine the extent of partnership income that is derived from or related to Idaho sources. The use of a combined report, however, is available only to C corporations.02.Exceptions to Apportionment Formula. If the method described in Subsection 280.01 does not fairly represent the extent of the business activity in Idaho, the partnership may file a request to use, or the Tax Commission may require, an alternative method, including the following:a. Separate accounting as provided in Rule 585 of these rules;b. The exclusion of a factor pursuant to Rule 590 of these rules;c. An additional factor or substitute factor pursuant to Rule 595 of these rules; ord. The employment of any other method that would fairly represent the extent of business activity in Idaho.03.Information Provided to Partners. The partnership must provide to each partner information necessary for the partner to compute his Idaho income tax. Such information must include:a. The partner's share of each pass-through item of income and deduction;b. The partner's share of each Idaho addition and subtraction;c. The partner's share of Idaho qualifying contributions, Idaho tax credits, and tax credit recapture;d. The partner's share of income allocated to Idaho;e. The partnership's apportionment factor, and if the partner is not an individual, the partnership's property, payroll and sales factor numerator and denominator amounts, including the amount of capitalized rent expense; andf. The partner's distributive share of partnership gross income if the partner is an individual, trust, or estate.Idaho Admin. Code r. 35.01.01.280