Idaho Part Year Resident K-1 not apportioning correctly?

Forum|Forum|15 days ago
September 4, 2026
2 replies
35 views

I’m currently working on an S-Corp that moved from CA to ID during the year. Per the ID K-1 Instructions, this means that the income must be apportioned by the Idaho apportionment factor. One of the shareholders has moved to Idaho and is a partial year resident of the state.

The issue is that the apportionment isn’t happening on the K-1. If the PTE filing code is set for R (which it should be even for part-year residents) then the income does not apportion and instead gives the total income for the year. The only way I’ve found to get the income to apportion right on this K-1 is to mark the shareholder as being a nonresident, but this isn’t the case.

Is there any way to get the apportionment to come across properly for this partial year resident? Is this a program error, or is there some way I need to override this?

Thanks.

Lacerte Tax

PhoebeRoberts

Intuit Community Champion

I’m not specifically familiar with Idaho S-corps, but “this state entity return does not handle a part-year resident well” is pretty common. I usually add a memo to the K-1 that says “the ID-source income attributable to your period as an ID resident is $X. You had no ID-source income attributable to your period as a non-resident.”