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Small Business Information Resources > INC and LLC Filing Requirements and Forms (by State) > Idaho
Idaho Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: February 2, 2007
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.
Secretary of State
700 West Jefferson
Boise, ID 83720-0080
(208) 334-2301
FAX: (208) 334-2080
http://www.idsos.state.id.us/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
http://tax.idaho.gov/index.html
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.
Annual Filing Requirements
Annual Reports
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Fee:
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There is no Annual Report filing fee if the report is filed by the due date.
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Forms:
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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)
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Due Date:
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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.
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Corporation Tax Returns
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Tax:
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The income tax rate is 7.6% of taxable Idaho income. A minimum tax of $20 is imposed on all corporations.
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Forms:
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Form 41 - Idaho Corporation 2006 Income Tax Return (instructions)
Form 41S - Idaho S Corporation 2006 Income Tax Return (instructions)
Business Tax Forms List - 2006 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.
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Due Date:
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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.
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Limited Liability Company
Annual Filing Requirements
Annual Reports
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Fee:
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There is no Annual Report filing fee if the report is filed by the due date.
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Forms:
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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)
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Due Date:
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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.
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LLC Tax Returns
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Tax:
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The income tax rate is 7.6% of taxable Idaho income. A minimum tax of $20 is imposed on all companies.
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Forms:
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Form 41 - Idaho Corporation 2006 Income Tax Return (instructions)
Form 65 - 2006 Partnership Return of Income (instructions)
Business Tax Forms List - 2006 Business Income Tax Forms
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Due Date:
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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.
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