Whether or not you need to file and ID tax return depends on how much Idaho income was reported on the K-1.
From the ID DOR website:
Nonresidents must file an Idaho income tax return if their gross income from Idaho sources is more than $2,500. This includes special-case Idaho residents, who are domiciled in Idaho but are considered nonresidents for income tax purposes. Special-case Idaho residents don't have to file an Idaho income tax return if they're absent from the state for at least 445 days in a 15-month period. However, they must meet certain qualifications, which are listed on page 2 of our publication, Residency Status and Idaho Source Income.
Gross Income means all income from all sources before applying expenses or deductions. This includes compensation for services, gross income of a business, interest, rents, dividends, and gains from the sale of property. It also includes a partner's or shareholder's share of the gross income of a partnership or S corporation, which is different than the net amount reported on the federal Schedule K-1.
