Idaho LLC annual report and yearly fees: what is due and when

Idaho's annual report costs nothing, which makes it easy to forget, and the consequence of forgetting is quick: dissolution after a 60-day notice. This guide covers the deadline and how to recover if you miss it.

By Hamza Fida, Chartered Accountant. Reviewed by Awais Jameel, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

Idaho LLCs file a free annual report with the Secretary of State by the end of their anniversary month each year, starting the year after formation. There is no late fee, but missing it lets the Secretary of State send a notice; if the report is not filed within 60 days, the LLC is administratively dissolved. Reinstatement costs $30.

At a glance

Fee
Free
Due
End of your anniversary month
First report
The year after formation
Late fee
None
If missed
Notice, then dissolution after 60 days
Reinstatement
$30
Idaho LLC annual report and yearly fees: what is due and whenFee: Free; Due: End of your anniversary month; First report: The year after formation; Late fee: None; If missed: Notice, then dissolution after 60 days; Reinstatement: $30.KEY FACTS AT A GLANCEIdaho LLC annual report and yearly fees: what isdue and whenFeeFreeDueEnd of your anniversarymonthFirst reportThe year after formationLate feeNoneIf missedNotice, then dissolutionafter 60 daysReinstatement$30Checked against official sourcesTax BakersIdaho LLC annual report and yearly fees: what is due and whenFee: Free; Due: End of your anniversary month; First report: The year after formation; Late fee: None; If missed: Notice, then dissolution after 60 days; Reinstatement: $30.KEY FACTS AT A GLANCEIdaho LLC annual report and yearlyfees: what is due and whenFeeFreeDueEnd of your anniversary monthFirst reportThe year after formationLate feeNoneIf missedNotice, then dissolution after 60 daysReinstatement$30Checked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

What does a Idaho LLC have to file each year?

FilingFiled withCostDue
Annual reportIdaho Secretary of StateFreeEnd of anniversary month
Owners' income tax returnsIdaho State Tax CommissionFlat income taxApril 15
Sales tax returns, if registeredIdaho State Tax CommissionTax collectedMonthly, quarterly or annually

For forming the LLC in the first place, see how to form an LLC in Idaho.

When is it due?

By the last day of the LLC's anniversary month, the month it was formed, each year starting the year after formation: an LLC formed on March 20, 2026 files by March 31, 2027 and every March after. LLCs formed through SOSBiz receive an email reminder a month or two ahead. If your LLC was formed on paper or the email on file has changed, update it in SOSBiz so reminders reach you.

How much does it cost?

Nothing. Idaho charges no fee for an LLC annual report and no late fee. The only cost of missing it is the risk of dissolution and the $30 reinstatement fee.

How do you file it?

  1. Log in to SOSBiz

    The Secretary of State's online filing system.

  2. Find the LLC

    By name or file number.

  3. Confirm or update details

    Addresses, registered agent and governors.

  4. Submit

    No payment is needed; keep the confirmation.

What information do you need?

The report confirms the LLC's principal and mailing addresses, registered agent and governors, meaning its members or managers. It cannot change the LLC's name, which needs an amendment. Have the LLC's Idaho file number ready.

What happens if you file late or not at all?

Idaho charges no late fee, but a missed report is a ground for administrative dissolution. The Secretary of State sends a notice, and the LLC then has 60 days to file before it is dissolved. Filing within that period keeps the LLC active.

How do you restore a dissolved LLC?

A dissolved Idaho LLC can be reinstated within ten years of dissolution by filing the overdue annual report and a reinstatement application with a $30 fee, provided the name is still available. Reinstatement restores the LLC as if it had not been dissolved. See reinstating a dissolved LLC.

What else does a Idaho LLC pay each year?

Owners pay Idaho's flat income tax on their share of profit. LLCs selling taxable goods file sales tax returns, and employers file withholding and unemployment returns. Many cities require local licenses for some activities.

What does a typical year look like?

WhenWhat to do
A month or two beforeSOSBiz reminder email
Anniversary monthFile the free annual report
If missedWatch for the Secretary of State's notice and file within 60 days
April 15Owners' federal and Idaho returns
Monthly or quarterlySales tax returns, if registered

Is anything different for foreign owners?

No. A Idaho LLC owned by someone outside the US files the same annual report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.

How do you avoid missing it?

Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Idaho Secretary of State, and you can always file directly. See business tax deadlines.

Want your Idaho filings handled?

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Questions people ask

Is the Idaho LLC annual report free?

Yes. There is no fee and no late fee.

When is the Idaho annual report due?

By the end of the LLC's anniversary month each year, starting the year after formation.

What happens if I miss the Idaho annual report?

The Secretary of State sends a notice, and the LLC is dissolved if it does not file within 60 days.

How much is reinstatement in Idaho?

$30, with the overdue report.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. Idaho Secretary of State: Business forms and SOSBiz
  2. Idaho Code sections 30-21-601 to 30-21-603: administrative dissolution and reinstatement

Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.

State LLC formationHow to form an LLC in IdahoDeadlines, penalties and IRS noticesAdministrative dissolution: missed state filings and how to reinstateDeadlines, penalties and IRS noticesUS business tax deadlines: the full calendar

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This guide is general information. It is not tax or legal advice for your situation.