Idaho
Idaho business compliance calendar
What Idaho asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report, by the last day of the anniversary month of its formation, with the Idaho Secretary of State | No fee | Administrative dissolution 60 days after the due date |
| LLCs | Annual report, by the last day of the anniversary month of its formation, with the Idaho Secretary of State | No fee | Administrative dissolution 60 days after the due date |
| Partnerships | Annual report, by the last day of the anniversary month of its formation, with the Idaho Secretary of State | No fee | Administrative dissolution 60 days after the due date |
| Nonprofits | Annual report, by the last day of the anniversary month of its formation, with the Idaho Secretary of State | No fee | Administrative dissolution 60 days after the due date |
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Idaho return by the 15th day of the fourth month after the year ends, with the Idaho State Tax Commission.
- Personal income tax
- Yes. S corporations and partnerships file a Idaho information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- Idaho Secretary of State, Idaho State Tax Commission
All Idaho rules in the pack
- Idaho annual reportby the last day of the anniversary month of its formation
- Idaho annual reportby the last day of the anniversary month of its formation
- Idaho annual reportby the last day of the anniversary month of its formation
- Idaho nonprofit annual reportby the last day of the anniversary month of its formation
- Idaho charitable solicitation registration: not requiredwith no fixed date
- Idaho corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- Idaho corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- Idaho pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Idaho personal income tax return with business incomeby April 15 each year
- Idaho unemployment insurance wage reportby the last day of the 1st month after each quarter
- Idaho annual withholding reconciliationby January 31 each year
- Idaho sales tax returnby the 20th day of the 1st month after each quarter