Step 1 · Form the entity
How to form an LLC in Idaho (2026)
File an Idaho LLC on SOSBiz: $100 Certificate of Organization ($120 on paper), an Idaho registered agent, and a no-fee annual report due by the end of your anniversary month.
File a domestic Idaho LLC with the Idaho Secretary of State when you live in Idaho and will do the work from Idaho. Compare structures on LLC vs sole proprietorship.
How much does it cost to form an LLC in Idaho?
Idaho charges $100 for a domestic LLC Certificate of Organization under Idaho Code § 30-21-214 when you file online in SOSBiz. Paper filings add a $20 manual processing fee, for $120 total, re-checked 23 October 2026. Expedited service is optional, and the EIN from the IRS is free, so the state fee is the main startup cost.
How do I file an Idaho Certificate of Organization online?
File in SOSBiz, the Idaho Secretary of State’s portal. Create an account, choose a domestic LLC, and enter a distinguishable name, the principal office address, the registered agent, and at least one governor (a member or manager). Pay by card and save the filed certificate. Online filing avoids the $20 paper fee.
Does an Idaho LLC need a registered agent?
Yes. The Certificate of Organization must name a registered agent with a physical street address in Idaho, and a P.O. box is not accepted. You can be your own agent with an Idaho street address or hire a commercial agent. Since 2026, a commercial agent’s address can also stand in for a home-only principal office. See registered agent basics.
Does an Idaho LLC need newspaper publication?
No. The Idaho Certificate of Organization path has no newspaper notice step, so skip any “publication” add-on a filing service offers. New York and Nebraska, by contrast, require a notice after filing. Idaho also does not accept operating agreements for filing, so keep yours with your records. Compare: How Nebraska handles LLC publication.
Does an Idaho LLC file an annual report?
Yes. Every Idaho LLC files an annual report in SOSBiz each year by the end of its anniversary month, the month the Certificate of Organization took effect, starting one year after formation. Idaho Code § 30-21-214 lists the annual report as no fee. Missing it can lead to administrative dissolution. Cross-state renewals: LLC annual report and annual registration.
Do I get an EIN before or after filing the Idaho LLC?
After. The IRS tells applicants to form the state entity first, and the EIN application on IRS.gov is free. Apply once the Secretary of State accepts your Certificate of Organization, then use the EIN to open a separate account for the business. Walkthrough: Get an EIN; then open a first business checking account.
Idaho LLC fee table (re-checked 23 October 2026)
| Item | Amount | Notes |
|---|---|---|
| Certificate of Organization | $100 online / $120 paper | Forms the LLC |
| Name reservation | $20 (+$20 on paper) | Optional; holds a name for 4 months |
| Annual report | No fee | By the end of the anniversary month |
| Expedited / same-day service | $40 / $100 | Optional surcharge |
| Amendment to Certificate of Organization | $30 (+$20 on paper) | Name or other changes |
| Foreign Registration Statement | $100 (+$20 on paper) | For an LLC formed in another state |
| EIN | $0 | Free on IRS.gov |
If SOSBiz shows a different checkout total, pay what the portal shows and keep the receipt.
DIY or a formation shop. The walkthrough on this page is for Idaho Certificate of Organization. If you would rather pay a shop to handle the filing paperwork, compare these:
| Service | Best for |
|---|---|
| Swyft Filings | Fast online filing with compliance reminders |
| Bizee | Budget-minded formation packages |
| Zenind | Formation bundled with registered agent |
| MyCompanyWorks | Simple, no-frills formation filing |
| MyCorporation | LLC formation plus DBA, EIN and registered agent add-ons |
| CorpNet | Formation packages with a year of registered agent and EIN bundled |
| BizFilings | Established filing service (Wolters Kluwer) |
| doola | Non-US founders forming a US LLC |
| Harbor Compliance | Registered agent and multi-state compliance |
| Business Anywhere | Registered agent + virtual business mailbox |
| ZenBusiness | All-in-one formation packages |
Prices, registered agent renewals, and checkout traps side by side: LLC formation services compared by fit.
Optional branches (not always required to file)
File in Idaho if the work is in Idaho
Filing in Wyoming, Delaware, or another state does not move Idaho work out of Idaho. An LLC formed elsewhere that transacts business here still needs an Idaho Foreign Registration Statement and Idaho registered agent, plus the formation state’s agent and recurring fees. Home-state filing is the cheaper default for a one-state operator. Multi-state overview: Foreign LLC and certificate of authority.
Do not try to hide from the Idaho Secretary of State. An LLC is a public filing, and governor and agent details go on the record. Privacy products that promise invisibility are selling something the statute does not offer.
After the Certificate of Organization is filed
Formation with the Secretary of State is not a state tax account, a sales-tax permit, a city business license, or a professional license. Those have their own filings.
Next: the money path. After the Certificate of Organization is accepted:
- Get an EIN — free on IRS.gov after the state entity exists
- Open business checking — park operating cash in the LLC’s name
- First brokerage — only if the work needs one
Full first-30-days desk list: After you form an LLC. Setup overview on the setup checklist. Formation shops, if you want one instead of DIY, stay in the callout above.
A written operating agreement still matters between members, and banks often ask for one. See LLC operating agreement basics.
Missed an annual report? See Reinstate an administratively dissolved or revoked LLC and confirm catch-up totals in SOSBiz before paying.
What this page does not cover
- Professional LLCs, series LLCs, conversions, or foreign registration beyond the fee line above.
- Sales tax, employer withholding, unemployment insurance, workers’ compensation, or local business licenses.
- Whether an S corporation election is worth the payroll. That is a CPA conversation after there is real net income.
- Voluntary dissolution steps; see Dissolve or cancel an LLC.
Sources
- Idaho Secretary of State — Business Forms (LLC Certificate of Organization $100 base + $20 manual processing on paper; amendment $30; name reservation $20; Foreign Registration Statement $100) — as of Re-checked 23 October 2026
- Idaho Code § 30-21-214 — Fees (Certificate of organization of an LLC $100; annual report no fee; $40 expedited and $100 same-day surcharges; $20 manual data entry surcharge) — as of Re-checked 23 October 2026
- Idaho Code § 30-21-213 — Annual report (due by the end of the anniversary month) — as of Re-checked 23 October 2026
- Idaho Code § 30-25-201 — Certificate of organization contents (registered agent, at least one governor; operating agreements not accepted for filing; amended 2026) — as of Re-checked 23 October 2026
- Idaho Secretary of State — Business FAQ (registered agent needs an Idaho street address, no P.O. box; annual reports in SOSBiz) — as of Re-checked 23 October 2026
- IRS — Get an employer identification number (EIN is free; form the state entity first) — as of Re-checked 23 October 2026