Idaho Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Idaho Secretary of State's Office
PO Box 83720

Boise, ID 83720-0080
(208) 334-2301
FAX: (208) 334-2080

E-mail: sosinfo@sos.idaho.gov

http://www.sos.idaho.gov/corp/corindex.htm

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Idaho State Tax Commission
P.O. Box 36

Boise, ID 83722-0410

(208) 334-7660

1-800-972-7660

E-mail: taxrep@tax.idaho.gov 

http://www.tax.idaho.gov/

Idaho State Statutes

To research the State Statutes for Idaho Corporations, click here.

To research the State Statutes for Idaho LLCs and Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Annual Filing Requirements

 

Annual Reports

Fee:

There is no Annual Report filing fee if the report is filed by the due date.

 

Forms:

Annual Report - Secretary of State sends forms to the mailing address specified by the corporation.

Online Annual Report - File the Annual Report Online (You must have received your Due Notice to file online)

 

Due Date:

 

Domestic and qualified foreign corporations must file an annual report with the Secretary of State between July 1st and November 30th of the year. The first annual report of a corporation must be filed between July 1st and November 30th of the state fiscal year (July 1st - June 30th), which next succeeds the state fiscal year in which its articles of incorporation or its application for certificate of authority was filed.

 

Corporation Tax Returns

Tax:

The income tax rate is 7.6% of taxable Idaho income. A minimum tax of $20 is imposed on all corporations. Nonprofit corporations with no unrelated business income aren't subject to the $20 minimum tax.

 

Forms:

Form 41 - Idaho Corporation 2010 Income Tax Return (instructions)

Form 41S - Idaho S Corporation 2010 Income Tax Return (instructions)
Business Tax Forms List - 2001-2010 Business Income Tax Forms

 

The S corporation must provide each shareholder with a schedule that shows all Idaho income, deductions, apportionment factors, tax credits and tax credit recapture reportable by the shareholder. A copy of this schedule and the federal Schedule K-1, Form 1120S must be attached to the Idaho Form 41S.

 

Due Date:

 

Corporate Tax filing is due on or before the 15th day of the 4th month following the close of the tax year; for a calendar year, this is April 15th.

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Reports

Fee:

There is no Annual Report filing fee if the report is filed by the due date.

 

Forms:

Annual Report - Secretary of State sends forms to the mailing address specified by the company.

Online Annual Report - File the Annual Report Online (You must have received your Due Notice to file online)

 

Due Date:

LLCs must file an annual report with the Secretary of State that is due before the last business day of the anniversary month of organization.

 

LLC Tax Returns

Tax:

The income tax rate is 7.6% of taxable Idaho income. A minimum tax of $20 is imposed on all companies.

 

Forms:

Form 41 - Idaho Corporation 2010 Income Tax Return (instructions)

Form 65 - 2010 Partnership Return of Income (instructions)
Business Tax Forms List - 2001-2010 Business Income Tax Forms

 

Due Date:

Companies that are taxed as Partnerships will file a Form 65. LLCs taxed as Corporations will file a Form 41. Tax filing is due on or before the 15th day of the 4th month following the close of the tax year; for a calendar year, this is April 15th.