In Short: Idaho LLC Annual Report
Every Idaho LLC files an annual report with the Idaho Secretary of State each year by the last day of the month in which it was formed. The report is free when filed online.
- Who files: every Idaho LLC and every foreign LLC registered in Idaho.
- Due date: by close of business on the last day of the LLC’s anniversary month.
- Fee: none online. Paper filings carry a $20 manual processing fee.
- Late fee: none.
- If you never file: after a notice, the LLC has 60 days to file before it is administratively dissolved. Reinstatement costs $30 within 10 years.
Idaho charges nothing for an LLC annual report filed online. Missing it still carries a real cost: an Idaho LLC that does not file is dissolved, and only Idaho entities can reinstate.
This guide covers who files, the anniversary month deadline, the paper and expedite fees, what the report asks for, how to file on SOSBiz, and how dissolution and reinstatement work.
Idaho LLC Annual Report at a Glance
| Official name | Annual Report |
|---|---|
| Filed with | Idaho Secretary of State, Business Services |
| Who files | Every Idaho LLC and every registered foreign LLC |
| Filing cycle | Every year |
| Due date | Last day of the anniversary month |
| Fee | No fee online ($20 manual processing fee on paper) |
| Late fee or penalty | None. Administrative dissolution after a 60-day notice |
| Reinstatement | $30 plus amounts owed, within 10 years (Idaho LLCs only) |
| Where to file | SOSBiz online; paper by request |
Who Must File an Idaho LLC Annual Report?
Idaho Code § 30-21-213 requires an annual report from every domestic filing entity and every registered foreign entity. That covers Idaho LLCs and foreign LLCs registered in Idaho, whether active, dormant or single-member. The statute lists no exemptions.
When Is the Idaho Annual Report Due?
The report is due by close of business on the last day of the month in which the LLC’s certificate of organization took effect or, for a foreign LLC, the month it registered in Idaho. The first report is due in that month one year after formation.
Example: an LLC formed on March 9, 2026 files its first report by March 31, 2027, then by March 31 every year after that.
How Much Does the Idaho LLC Annual Report Cost?
Idaho Code § 30-21-214 sets no fee for the annual report. Paper forms are available by request only and carry a $20 manual processing fee; the Secretary of State’s forms page states that paper filings without it are rejected.
Optional expedited handling costs $40 for evidence of filing within 8 working hours, or $100 for same-day service when submitted before 1:00 p.m. Mountain time.
What Information Does the Idaho Annual Report Ask For?
Under Idaho Code § 30-21-213, the report lists:
- The LLC’s name and the jurisdiction where it was formed.
- Its registered agent information.
- The street and mailing addresses of its principal office.
- The name of at least one member or manager.
The information must be current as of the date the report is signed. If the registered agent shown differs from the Secretary of State’s records, the report also serves as a statement of change for the agent.
How to File the Idaho LLC Annual Report: Step by Step
- Log in to SOSBiz. Sign in to SOSBiz, the Secretary of State’s online filing system.
- Open My Records. Choose the LLC from your records.
- Select Annual Report. Click the Annual Report icon for the LLC.
- Verify the details. Confirm the registered agent, principal office addresses and member or manager.
- Sign and file. No payment is needed online. Save the confirmation.
What Happens If an Idaho LLC Does Not File?
Missing the due date is a ground for administrative dissolution under Idaho Code § 30-21-601. Under § 30-21-602, the Secretary of State serves written notice, and the LLC has 60 days after service to file. If it does not, the Secretary of State files a statement of administrative dissolution.
A foreign LLC that misses its report faces termination of its registration, with a notice that sets an effective date at least 60 days later (Idaho Code § 30-21-511).
Reinstating a dissolved Idaho LLC
An Idaho LLC can apply for reinstatement up to 10 years after dissolution under Idaho Code § 30-21-603. The application states that the grounds for dissolution did not exist or have been cured, and the LLC pays the $30 reinstatement fee plus any fees, taxes, interest and penalties owed to the Secretary of State. Reinstatement is filed online through SOSBiz. The Secretary of State states that only Idaho entities may reinstate.
Idaho Annual Report Tips for Non-Resident Owners
Note your anniversary month: the deadline is its last day, every year. File online, where the report is free, instead of requesting a paper form that costs $20. A free filing is easy to forget, so set a reminder for the start of the month. If the LLC has changed its registered agent, the annual report records the new agent at no cost, which saves a separate statement of change.
Keep Your Idaho LLC in Good Standing
Filing the Idaho annual report by the end of your anniversary month is what keeps your LLC in good standing with the Secretary of State. Banks, payment processors and new partners ask for proof of that status, and the document that shows it is a Idaho certificate of good standing. For the full picture of what the state charges each year, see our breakdown of Idaho LLC costs, and if you have not formed the company yet, start with our guide on how to start an LLC in Idaho.
Most missed filings trace back to one problem: the state’s reminder went to an old address. A registered agent service that scans and forwards state mail closes that gap. If a deadline has already passed, our guide on what happens when you miss an annual report deadline walks through the fix, and our LLC annual report guide for every state covers the rules in other states where you are registered.
Form Your Idaho LLC With BusinessAnywhere
BusinessAnywhere forms your Idaho LLC for $0 plus the state filing fee, includes a free first year of registered agent service so state notices reach you, and gets the EIN for non-residents without a Social Security number for $97.
Frequently Asked Questions
When is the Idaho LLC annual report due?
By close of business on the last day of the LLC’s anniversary month each year.
How much does the Idaho annual report cost?
Nothing when filed online. Paper filings, available by request only, carry a $20 manual processing fee.
Is there a late fee for the Idaho annual report?
No. A missed report leads to a notice and, after 60 days, administrative dissolution.
How long do I have to reinstate an Idaho LLC?
Up to 10 years after dissolution. The reinstatement fee is $30.
Can a foreign LLC reinstate in Idaho?
No. The Secretary of State states that only Idaho entities may reinstate.
Does a new Idaho LLC file an annual report in its first year?
No. The first report is due in the anniversary month one year after formation.
This guide summarizes rules published by the Idaho Secretary of State and Idaho law as of October 2026. It is general information, not legal or tax advice. Fees and forms change, so confirm the current figures on the official site before you file.
