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Idaho . 2026 filing guide

Idaho Secretary of State filings, deadlines, and how to do them right.

Annual reports, business search, registered agent changes, reinstatement, dissolution, tax registration. Every Idaho filing explained, plus the business environment, regulatory bodies, and a year-round compliance calendar. Verified against the Idaho Secretary of State, Business Entities Division as of June 2026.

Start filing now Search Idaho business records
Verified against Idaho Secretary of State, Business Entities Division on Jun 12, 2026
Agency
Idaho Secretary of State, Business Entities Division
Branded as Idaho Business Entities
Phone
208-334-2301
Mon-Fri 8am-5pm MT
Annual due
Anniversary month
None; entity dissolves if unfiled
Processing
5-7 business days
Online filings
Idaho business environment

Why founders choose Idaho (and what to know first)

Annual report fee is $0 (one of only 3 free-AR states). Low cost of operation. Growing tech sector around Boise. Reasonable income tax rates.

Economy
~$110B economy
Registered entities
~250,000 active entities
New formations / year
~35,000 annually
Key industries
Agriculture, technology (Micron, Boise), forestry, mining, tourism (Sun Valley), food processing
Idaho tax profile

Tax obligations at a glance

Tax type Where Idaho stands
State income tax5.695% flat
Corporate income tax5.8%
Sales tax6% state + 0-3% local
Franchise taxNone

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in Idaho on request.

Beyond the SoS

Other Idaho agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your Idaho compliance.

Idaho State Tax Commission
208-334-7660

Income tax, sales tax, withholding

Idaho Dept of Labor
208-332-3570

Unemployment insurance

Idaho Dept of Insurance
208-334-4250

Insurance licensing

Idaho Industrial Commission
208-334-6000

Workers comp

Idaho Public Utilities Commission
208-334-0300

Utility-related licensing

Idaho Bureau of Occupational Licenses
208-334-3233

Professional licensing

Idaho compliance calendar

Year-round filings every Idaho business should know

Recurring federal and state deadlines that affect Idaho businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
Anniversary monthIdaho annual filing deadline
Jan 31W-2 and 1099 deadlines (federal, applies to all state employers)
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes (FinCEN).
View full Idaho compliance calendar →
How-to . LLC formation

How to form an LLC in Idaho: step by step

Each step explained with what Idaho requires. File.Business handles all of this for $0 service fee plus the $100 state fee.

1
Pick a name

Search the state business name database to confirm the name is distinguishable. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a registered agent

State street address required (no P.O. Box). The agent must accept the appointment and be available during business hours.

3
File the Articles of Organization

Submit to the Secretary of State with the state filing fee. Online filing is the fastest channel.

4
Draft the operating agreement

Not filed with the state but legally important. Defines members, contributions, distributions, and manager rules.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax if all members are non-US.

6
Open a business bank account

Most banks require: Articles, EIN letter, operating agreement, and beneficial-owner ID.

7
Register for state tax accounts

Department of Revenue for sales tax, withholding accounts if hiring employees.

Start your Idaho LLC →

Ready to file your Idaho paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

Start a Idaho filing Get deadline alerts

Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the Idaho Secretary of State, Business Entities Division or any Secretary of State office. You may file directly with the Idaho Secretary of State, Business Entities Division. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the Idaho Secretary of State, Business Entities Division as of June 2026 and may change. For entity-specific guidance, consult a licensed Idaho attorney or CPA.

File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.