Idaho LLC Annual Report and Franchise Tax (2026)

Q: When is the Idaho LLC annual report due?

The report is due each year in the anniversary month of the LLC's original registration with the Idaho Secretary of State. An LLC organized in March files every March. Your specific due date appears on the entity record in SOSBiz, the Secretary of State's online filing system.

Q: Does Idaho have a franchise tax on LLCs?

No. Idaho imposes no franchise tax, no flat entity tax, and no minimum annual tax on limited liability companies. Idaho taxes business income instead. References to an Idaho LLC franchise tax usually describe the free annual report or the state income tax on the LLC's profits.

Q: What tax return does an Idaho LLC file?

It depends on federal classification. An LLC treated as a partnership that is doing business in Idaho files Form 65, the Idaho Partnership Return of Income, with the Idaho State Tax Commission. A single-member LLC is disregarded and its income is reported on the owner's Idaho individual return.

Q: When is Idaho Form 65 due?

Form 65 is due on or before the 15th day of the fourth month following the close of the tax year, which is April 15 for a calendar-year filer. If that day is a Saturday, Sunday, or legal holiday, filing on the next business day is timely. An extension postpones filing, not payment.

Q: What happens if I do not file the Idaho annual report?

The Idaho Secretary of State can administratively dissolve the entity. A dissolved LLC loses the right to operate under its registered name and can lose banking, licensing, and contract standing. Reinstatement requires a separate filing; confirm the current reinstatement requirements with the Secretary of State.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 20, 2026 · Last updated Aug 20, 2026

Idaho LLCs must file an annual report with the Idaho Secretary of State every year, and the Secretary of State charges no filing fee for it. Idaho imposes no franchise tax on LLCs. An Idaho LLC taxed as a partnership instead files Form 65 with the Idaho State Tax Commission.

Quick Answer

Annual report: Required every year - Idaho Secretary of State
Report fee: $0 - no charge to file
Where to file: Online through SOSBiz
Franchise tax: None in Idaho
Partnership return: Form 65 - Idaho State Tax Commission
Return due date: 15th day of the 4th month after the tax year ends
EIN: $0 - free from the IRS

What the Idaho Annual Report Is

The Idaho annual report is a short confirmation filing that keeps your LLC's record with the Idaho Secretary of State current. Corporations and LLCs registered in Idaho must file one every year. The report is not a tax return and it does not report income - it confirms the entity's name, its principal office, its registered agent, and its governors or managers. Idaho accepts the report through SOSBiz, the Secretary of State's online business filing system.

The single most useful fact about this filing is its price: the Idaho Secretary of State charges no fee to file an annual report. Idaho is one of a small group of states where keeping an LLC in good standing with the business registry costs nothing per year. That makes the ongoing cost of an Idaho LLC unusually low compared with states that charge a yearly report fee or a flat franchise tax.

Because the filing is free, the only real risk is forgetting it. Idaho does not send an invoice that a bookkeeper would catch, so the reminder has to come from your own calendar or from your Idaho registered agent, who typically tracks the date as part of the service.

When the Report Is Due

Idaho ties the annual report deadline to the entity's own registration date rather than to a single statewide date. The report is due each year in the month in which the LLC was originally filed with the Secretary of State - the anniversary month. An LLC organized in March files its report every March; an LLC organized in October files every October. The Secretary of State's annual report help page is the authoritative place to confirm your specific due month, and SOSBiz displays it on the entity record.

Missing the report does not create a fee, because there is none, but it does put the entity's status at risk. An Idaho business that fails to file can be administratively dissolved by the Secretary of State, which ends the LLC's authority to do business under its registered name. Restoring a dissolved entity requires a reinstatement filing, and in the meantime the company can lose access to bank accounts, licenses, and contracts that depend on good standing. Verify current reinstatement requirements and any associated charge with the Secretary of State before relying on a specific amount.

Idaho Has No Franchise Tax on LLCs

Idaho does not levy a franchise tax on limited liability companies. There is no annual flat tax, no capital-based levy, and no minimum entity tax that an Idaho LLC owes simply for existing. This is a meaningful difference from states such as Delaware, which charges a flat annual LLC tax, or California, which charges an annual minimum franchise tax. Search results that mention an "Idaho LLC franchise tax" are almost always describing the free annual report or the state's income tax on business profits, not a separate franchise levy.

What Idaho does tax is income. Idaho's corporate income tax applies to entities taxed as corporations, and Idaho's individual income tax applies to the members of a pass-through LLC on their share of the LLC's Idaho income. The tax obligation therefore follows the LLC's federal tax classification, which is the subject of the next section.

Idaho Income Tax Filings by LLC Type

The IRS treats a domestic multi-member LLC as a partnership by default and a single-member LLC as a disregarded entity, unless the LLC elects corporate treatment. Idaho follows the federal classification. The Idaho State Tax Commission states that a partnership must file Form 65, Idaho Partnership Return of Income, if it is doing business in Idaho or is an LLC treated as a partnership for federal income tax purposes and doing business in Idaho.

Federal classification	Idaho return	Agency	Due date
Multi-member LLC (partnership)	Form 65	Idaho State Tax Commission	15th day of the 4th month after year end
Single-member LLC (disregarded)	Owner's Idaho individual return	Idaho State Tax Commission	15th day of the 4th month after year end
LLC electing S corporation	Idaho S corporation return	Idaho State Tax Commission	Per Tax Commission instructions
Any LLC	Annual report	Idaho Secretary of State	Anniversary month, $0 fee

For a calendar-year filer, the 15th day of the fourth month is April 15. The Tax Commission notes that when the due date falls on a Saturday, Sunday, or legal holiday, a return filed on the next business day is on time. An extension gives you more time to file but not more time to pay - interest runs on any payment made after the original due date. See Idaho LLC tax filing requirements for the full picture and business tax for the national overview.

How to File the Annual Report

Idaho routes annual reports through SOSBiz. The process is short because the state pre-populates most of the record.

Sign in to SOSBiz and associate the business with your account if it is not already linked.
Open the entity record and select the annual report filing for the current year.
Confirm or correct the principal office address, mailing address, and registered agent.
Confirm the governors, managers, or members shown on the record.
Submit. No payment step appears, because the report carries no fee.

Filing online is also the way to avoid Idaho's paper surcharge on other filings. The Secretary of State applies a $20 manual processing fee to paper submissions, so documents such as the Certificate of Organization cost $100 online and $120 on paper. Keeping every filing inside SOSBiz keeps that surcharge off the bill entirely.

Registered Agent Information on the Report

The annual report is the routine moment to correct registered agent details. Every Idaho LLC must maintain a registered agent with an Idaho street address to receive service of process. If the agent has changed, or the agent's address has changed, the record must be updated - the annual report confirms it, and a separate statement of change updates it between reports. An agent whose address has gone stale is one of the more common reasons an Idaho company misses a lawsuit or a state notice. Details are in Idaho registered agent requirements and the national registered agent guide.

Other Idaho Filings That Are Not the Annual Report

Several obligations are frequently confused with the annual report. None of them replace it.

Certificate of Organization - the one-time formation filing that creates the LLC, $100 online. See Idaho certificate of formation and Idaho articles of organization.
Assumed business name - required if you trade under a name other than the LLC's registered name. See Idaho DBA filing and what a DBA is.
Seller's permit and withholding accounts - registered with the Idaho State Tax Commission, not the Secretary of State.
Local licenses - city and county permits are separate from state registration. See business licenses.
Federal EIN - free from the IRS. See how to get an EIN.

Foreign LLCs Registered in Idaho

An LLC formed in another state that registers to transact business in Idaho holds a certificate of authority and files the same annual report as a domestic Idaho LLC, on the same anniversary schedule and at the same $0 fee. Its home state's requirements continue to run in parallel. A company registered in two states therefore keeps two calendars: the Idaho anniversary month and whatever cycle its formation state uses. If you later stop doing business in Idaho, withdraw the registration rather than simply abandoning it, so the annual report obligation ends cleanly. The same logic applies at the end of an entity's life - see how to dissolve an LLC.

What an Idaho LLC Actually Costs Each Year

Stacking the verified numbers gives a clear annual picture. The Secretary of State charges $0 for the annual report. Idaho charges no franchise tax. The recurring costs that remain are therefore not state registry charges at all: a commercial registered agent's fee if you use one, any local licenses your city or county requires, and the income tax owed on the LLC's Idaho profits through Form 65 or the members' individual returns. Compare that against other states with how much an LLC costs, and consider structure separately using S-corp vs LLC and what an LLC is.

One planning note: because Idaho's registry costs nothing to maintain, dormant Idaho LLCs tend to linger. If an entity is genuinely finished, dissolving it is cleaner than filing free reports forever, since the entity still carries tax filing obligations and registered agent duties while it exists. Terms used on this page are defined in the glossary.

Frequently Asked Questions

How much does the Idaho annual report cost?

Nothing. The Idaho Secretary of State charges no fee to file an annual report. The report must still be filed every year - failing to file can lead to administrative dissolution.

When is the Idaho LLC annual report due?

In the anniversary month of the LLC's original registration. SOSBiz shows the exact due date on the entity record.

Does Idaho have a franchise tax on LLCs?

No. Idaho imposes no franchise tax and no minimum entity tax on LLCs. It taxes business income instead.

What tax return does an Idaho LLC file?

An LLC treated as a partnership and doing business in Idaho files Form 65 with the Idaho State Tax Commission. A single-member LLC reports on the owner's individual return.

When is Idaho Form 65 due?

The 15th day of the fourth month after the tax year closes - April 15 for calendar-year filers. An extension postpones filing, not payment.

What happens if I do not file the Idaho annual report?

The Secretary of State can administratively dissolve the entity, which ends its authority to do business under its registered name until it is reinstated.

Sources

Idaho Secretary of State - Annual Report Help (annual report required; no filing fee; SOSBiz filing).
Idaho Secretary of State - Business Entities FAQ (corporations and LLCs must file annual reports; no charge).
Idaho Secretary of State - Business Forms ($100 Certificate of Organization; $20 manual processing fee on paper filings).
Idaho Secretary of State - SOSBiz online business services.
Idaho State Tax Commission - Income Tax for Partnerships (who must file Form 65; LLCs treated as partnerships).
Idaho State Tax Commission - Form 65, Partnership Return of Income.
Idaho State Tax Commission - Business Income Tax Filing and Paying (due date; extensions do not extend payment).
Idaho State Tax Commission - Form 65 and instructions (2026).
Idaho Legislature - Idaho Code Title 30, Chapter 25, Idaho Uniform Limited Liability Company Act.
Business.Idaho.gov - Idaho business tax calendar.
IRS - Limited Liability Company (LLC) (default federal classification).
IRS - Get an Employer Identification Number (EIN is free).

LegalGlass provides general information for educational purposes and is not legal advice, is not a law firm, and is not a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current amounts with the Idaho Secretary of State and the Idaho State Tax Commission before acting.