Staying compliant in Idaho

When is the Idaho annual report due, and what does it ask for?

The Annual Report is due every year by the end of the month your LLC's certificate took effect, and the statute sets the cut-off as not later than the close of business on the final day of the applicable month.^{1, 2}

The statute pins the "applicable month" to the month during which the public organic record of the domestic filing entity became effective (Idaho Code on annual reports). In plain terms, an LLC whose certificate became effective in September files by the close of business on the last day of September each year. The date is fixed to your LLC, not to a single statewide deadline, so one owner with two LLCs can face two different report months.²

The same section starts the cycle a year after the certificate takes effect, so the first report falls due in that month of the following year, not in the year the LLC was formed. The section applies to registered foreign LLCs too, counted from their Idaho registration.

What the report asks

The statute's list (Entity name and jurisdiction, registered agent information, principal office street and mailing addresses, and the name of at least one governor) mostly confirms what the state already holds, so gather the current details before you open the form.¹

• The LLC's exact name as registered, and its state of formation (Idaho, or your home state if you are a foreign LLC)
• Your registered agent's details as they stand today
• The principal office's street address and its mailing address, if different
• At least one governor's name, meaning a member or manager who runs the LLC

How to file it

Most business filings can be completed online at sosbiz.idaho.gov. The sources for this page don't say whether the report can also go in on paper, and they don't give the report's own fee, so check the amount shown before paying.⁶

If you run LLCs in more than one state, the general explainer on how annual reports work compares the models, and staying compliant in Utah, Oregon and Washington show how Idaho's neighbours handle it.

Does Idaho charge LLCs a franchise tax?

The Secretary of State's pages reviewed for this guide say nothing about an Idaho franchise or minimum tax on LLCs, so this page cannot confirm one either way.

Taxes run on a separate track from the annual report. The Secretary of State keeps your LLC's business record; the Idaho State Tax Commission handles state taxes, and the IRS handles federal returns. Which Idaho registrations and returns apply depends on what you sell, whether you hire staff and how the LLC is taxed. The Tax Commission can say which apply, and a tax professional can help if the LLC has elected corporate tax treatment or has owners in more than one state. Keep those dates on their own list. Filing the Annual Report on time does not satisfy any tax deadline, and paying taxes does not file the report.¹

What happens if an Idaho LLC misses its annual report?

No late fee shows on the office's pages, so the penalty is the LLC's standing: the Secretary of State can start administrative dissolution when the report isn't filed on time (Idaho Code § 30-21-601).³

The statute's list of dissolution grounds includes this one, word for word: "Deliver an annual report to the secretary of state by the date it is due". The research for this guide recorded "No late fee found". Without a fee to prompt anyone, a missed deadline is easy to overlook.³

The same section names a second ground that has nothing to do with the report: going without a registered agent in Idaho for 60 consecutive days. If your report reminders come from your agent service, letting that service lapse can put both grounds in play at once.³

Reinstatement after dissolution

Idaho provides a reinstatement route in its reinstatement statute. The Secretary of State does not publish a reinstatement fee on the pages reviewed here. Under that section, the application states that the grounds for dissolution no longer exist or have been cured, and the LLC pays the fees, taxes and penalties owed to the Secretary of State, so the overdue report comes first. Ask the office what your record owes. If the LLC kept trading or signed contracts while dissolved, a lawyer can explain what that means for those deals. The Idaho registered agent guide covers the agent side of dissolution in more detail.

How do you keep your Idaho registered agent current?

Keep an agent with an Idaho street address on record at all times (in the statute's words, "A street address in this state"), and file a Statement of Change of Registered Office or Registered Agent, or Both whenever the agent or registered office changes; online, that costs nothing ($0 online, $20 by paper).^{4, 5, 6}

The yearly report doubles as a check. It asks for your agent's details, so compare the agent on the state record against who you actually pay or rely on. If they differ, file the statement of change rather than waiting for the next report. An agent who quits files a resignation that takes effect at 12:01 a.m. on the 31st day after filing unless a new agent is named sooner, and the agent must promptly notify the entity, which means the notice reaches only the contact details the agent holds for you.⁷

Foreign LLCs registered here need an Idaho agent too; their registration fee is $100 online; $120 on paper (incl. $20 manual processing). The step-by-step order for switching, new agent first and cancellation last, is in our guide to changing a registered agent.⁸

What providers' compliance features do for an Idaho LLC

Some of these features file Idaho's annual report for you and some only send reminders, so read which kind you are paying for. The providers below appear in order of our score, highest first.

• For Tailor Brands, annual report filing is listed as "Included in Essential and Elite", and it is not in Lite.⁹
• ZenBusiness lists Annual Report Filing $100 per report and Worry-Free Compliance $199/year.¹⁰
• For a one-time report filing, LegalZoom charges $99 + state filing fees, bills once.¹¹
• Bizee (formerly Incfile) lists Free lifetime compliance notifications with its agent service, and offers annual report filing with no standalone price stated.^{12, 13}
• Swyft Filings sells ComplianceGuard $199/year, listed with a "14-day free trial then auto-charged".¹⁴
• Northwest Registered Agent charges $100 + state fees, InCorp Services $89 + state fees, and Harbor Compliance $199 per state per year plus filing fees.^{15, 16, 17}

Any of these still leaves you responsible for the filing. A reminder goes only to the email you gave the provider, and a filing service works from the details in your account. Agent renewals are a separate bill: Tailor Brands renews at $199/year and ZenBusiness at $199/yr, while Harbor Compliance requires notice of non-renewal at least 90 days before the end of the current term. Prices side by side are on the Idaho registered agent comparison, and the wider view is on registered agents with compliance tools.^{18, 19, 20}

What does an Idaho LLC's first and second year look like?

Idaho's calendar turns on one date, the month your certificate took effect, so start by writing that month down and building the rest around it.

Year one

1. Certificate approved. Note the effective month on the approval. That month is your report month for as long as the LLC exists. How to file the certificate is covered in the Idaho LLC formation guide, and the fees are added up on the cheapest ways to form an Idaho LLC.
2. Look up your LLC's record with the Secretary of State and confirm the agent, principal office and mailing address match what you intended.
3. Set agent notices. Give your agent, or the provider's account, an email you check, and note when the service renews.
4. Ask the Idaho State Tax Commission and the IRS which tax registrations apply, and keep that list apart from this one.
5. Mark the same month next year, when the first report falls due.

Year two and later

1. File the Annual Report before the close of business on the last day of your report month. Filing early in the month leaves room to fix an error.¹
2. Review the agent details the report shows, and file a statement of change if anything is out of date.
3. Decide whether to keep your agent service before any notice deadline in its terms.
4. If an agent resignation notice arrives, name a replacement straight away. The limit of 60 consecutive days without an agent applies whatever time of year it is.³

Terms such as administrative dissolution and governor are defined in our glossary. For what an agent does day to day, read what a registered agent is.