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Idaho annual report: due date, fee, and late penalty

Idaho LLCs and corporations each have a recurring state filing. LLC annual report: Anniversary month, every year. Corporation annual report: Anniversary month, every year.

FactLLCCorporation
FilingAnnual reportAnnual reportMinimum income tax
DueAnniversary month, every yearAnnual report. Anniversary month, every yearMinimum income tax. April 15, every year
First oneFirst due the year after formation, by the end of the anniversary month.Annual report. First report due the year after incorporation, by the end of the anniversary month.Minimum income tax. First return due the April after the corporation's first tax year ends.
FeeFree to file online - Idaho charges no fee for the report. Filing on paper adds a $20 manual-processing charge.Annual report. Free when filed online on SOSBiz; a paper report costs $20.Minimum income tax. $30 floor every year - a $20 minimum income tax plus a $10 Permanent Building Fund tax - and more when the tax on your income is higher.
If lateNo late fee; grounds for dissolution, 60 days to file after noticeAnnual report. No late fee; dissolution trigger for missed report, 60 days to fileMinimum income tax. Penalties and interest until paid; unpaid tax does not dissolve the corporation

How to file

LLC: annual report

File on Idaho's site

Corporation: annual report

File on Idaho's site

Corporation: minimum income tax

File on Idaho's site

If it is late

LLC. No monetary late fee. A missed report is by itself a ground for administrative dissolution, with 60 days from the state's notice to file before that happens.

Corporation annual report. Idaho charges no late fee, but a missed report is by itself a ground for administrative dissolution, and you then have 60 days from the Secretary of State's notice to file.

Corporation minimum income tax. Idaho adds penalties and interest until it is paid. Unpaid tax does not dissolve the corporation - that is a separate filing.

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Frequently asked questions

When is the Idaho LLC annual report due?

Anniversary month, every year. Due the last day of the anniversary month of formation, every year. First due the year after formation, by the end of the anniversary month.

How much is the Idaho LLC annual report?

Free to file online - Idaho charges no fee for the report. Filing on paper adds a $20 manual-processing charge.

What happens if the Idaho LLC annual report is late?

No late fee; grounds for dissolution, 60 days to file after notice. No monetary late fee. A missed report is by itself a ground for administrative dissolution, with 60 days from the state's notice to file before that happens.

When is the Idaho corporation annual report due?

Anniversary month, every year. Due the last day of the anniversary month of incorporation, every year. First report due the year after incorporation, by the end of the anniversary month.

How much is the Idaho corporation annual report?

Free when filed online on SOSBiz; a paper report costs $20.

What happens if the Idaho corporation annual report is late?

No late fee; dissolution trigger for missed report, 60 days to file. Idaho charges no late fee, but a missed report is by itself a ground for administrative dissolution, and you then have 60 days from the Secretary of State's notice to file.

When is the Idaho corporation minimum income tax due?

April 15, every year. Due April 15 for a calendar-year corporation - the 15th day of the 4th month after the tax year closes. First return due the April after the corporation's first tax year ends.

How much is the Idaho corporation minimum income tax?

$30 floor every year - a $20 minimum income tax plus a $10 Permanent Building Fund tax - and more when the tax on your income is higher.

What happens if the Idaho corporation minimum income tax is late?

Penalties and interest until paid; unpaid tax does not dissolve the corporation. Idaho adds penalties and interest until it is paid. Unpaid tax does not dissolve the corporation - that is a separate filing.

Deadlines in other states