Idaho LLC Annual Report: Due Date, Fee and Late Penalty

Idaho LLC annual report rules at a glance

State fees verified October 2026 and set by the state, not by us. Deadlines, penalties and dissolution rules are Idaho's, read from its statutes and the pages of the Idaho Secretary of State; the statutes are cited in the text.

How Idaho's annual report works

Idaho's annual report costs nothing. It is filed with the Secretary of State through the SOSbiz portal, which requires an account and, the first time, a request for access to the LLC's record (the state sends a PIN). The report is due by the last day of the anniversary month each year, and the portal takes it in the weeks before.

The report confirms the registered agent and the principal office address and asks for the names and addresses of at least one governor, Idaho's word for a member or manager. Under Idaho Code 30-25-203(b) the registered agent may sign the report, and Idaho is one of the states where the report can name a new agent, with no separate change filing.

There is no late fee in Idaho (Idaho Code 30-21-214(b)(7) sets the report fee at zero and nothing follows it), so the cost of missing the report is entirely in what happens next.

Who files it and what the form asks

Every Idaho LLC on the state's active record owes the annual report for each report year, whether or not it did any business; an LLC that has stopped trading still owes it until it files articles of dissolution. A member, manager or someone they authorize signs it, and in practice the owner, the registered agent or the company's accountant files it.

The form confirms what the state already holds: the principal office and mailing address, the registered agent and registered office, and the people who run the LLC, with the Idaho-specific fields described above. What matters is that anything that changed during the year is corrected here, because the state sends its notices, including the next year's reminder, to the addresses on the report.

Idaho lets the annual report itself name a new registered agent, so an LLC switching agents does not need a separate change filing or fee: the new agent's details go on the report and the record updates when it is accepted. We can make the switch for you, and the Idaho registered agent rules cover who may serve. Every state's change form and fee is in how to change a registered agent.

When the Idaho annual report is due

Idaho keys the deadline to the LLC's own formation date: the annual report is due on the last day of the anniversary month, every year. Two LLCs formed in different months have different deadlines, which is why the state cannot put one date on a poster and why an owner who formed late in the year sometimes assumes the report is a January task when it is not. The formation date is on the articles the state returned and on its business search. The state does not publish one opening date for every LLC; its portal accepts the report in the weeks before the deadline, and planning on the 60 days before is safe.

There is no grace period: the day after the due date the report is late. Idaho keeps accepting that year's report through December 31 of the report year; after that the consequences below take over.

Your first annual report

The first annual report is due on the last day of the anniversary month in the year after formation, and every year after that: formed in June 2026, the first one is due in June 2027.

The state fee and the late penalty

Idaho charges nothing for the annual report itself. The report is still required, and the consequences of missing it are the same as in a state that charges: the fee was never the point of the filing.

Idaho charges no late fee. That does not make the deadline soft: the state's response to a missed report is the status change and dissolution process described next, not a fee, and a reinstatement costs more than the report ever did.

If you missed the Idaho annual report

Once the report is past the end of the anniversary month the Secretary of State has grounds to dissolve the LLC; it sends a notice and administratively dissolves the LLC if the report is not filed within 60 days. Idaho's reinstatement is the cheapest in the country at $30 in state fees, allowed within ten years, and the missed reports themselves cost nothing to file.

The ladder is the same everywhere: a late fee where the state has one, then loss of good standing (which blocks a certificate of good standing and the loans, contracts and registrations that need one), then administrative dissolution or revocation, then reinstatement. Our guide to reinstating a dissolved LLC walks through the steps and the state fees in every state, and we file reinstatements. Until the LLC is dissolved, the cheapest fix is almost always to file the report now.

Before you file the Idaho annual report

The filing itself takes minutes once the details are to hand; most of the time lost on an annual report is spent hunting for them. Have ready:

• The LLC's Idaho file or entity number, as it appears on the articles or on the Idaho Secretary of State business search; the Idaho Secretary of State requires an online account tied to the record, so set that up before the deadline week.
• The registered agent's current name and Idaho street address, or the new agent's details if you are switching agents on this report.
• The principal office and mailing address as they should read for the coming year.
• The names and addresses the Idaho form asks for (above), spelled as the state has them.
• No payment: the report is free, but it still has to be submitted.
• The signer's name and capacity: member, manager or authorized person.

Save the state's confirmation when it arrives. It is the proof of filing a bank, a lender or a buyer will ask for, and the date on it is the date the state goes by.

How Idaho compares with its neighbors

Idaho's annual report is due the last day of the anniversary month, with no state fee. Next door:

• Washington: an annual report due the last day of the anniversary month ($70 state fee, $25 late penalty).
• Oregon: an annual report due the anniversary date of formation ($100 state fee, no late fee).
• Nevada: an annual list due the last day of the anniversary month ($350 state fee, $175 late penalty).
• Utah: an annual renewal due the anniversary date of formation ($18 state fee, $10 late penalty).
• Wyoming: an annual report due the first day of the anniversary month ($60 state fee, no late fee).
• Montana: an annual report due April 15 (no fee, $35 late penalty).

An LLC registered to do business in more than one of these states owes each state's report on each state's calendar; the formation state's filing never covers a foreign registration, and the due dates rarely line up.