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Idaho LLC Annual Report: Free, Due by the Last Day of the Anniversary Month

Every Idaho LLC files an annual report with the Secretary of State, and the state's own fee schedule prices it at No fee. The report is due by the close of business on the last day of the anniversary month, starting the year after formation. There is no monetary late fee, but a missed report is a ground for administrative dissolution after notice and a sixty day cure period, and reinstatement costs $30 within ten years.

By the LLCForming research teamFees checked Nov 8, 2026

The annual report, in one table

Item	Idaho rule
Who files	Domestic filing entities, domestic limited liability partnerships, and registered foreign entities, under Section 30-21-213(a).
When	Each year before the end of the month during which the entity's public organic record became effective, beginning one year after that effective date. The report must be received not later than the close of business on the final day of the applicable month, under Section 30-21-213(c). For a foreign entity, the month is the month it registered.
Fee	No fee. Section 30-21-214(b)(7) lists the annual report as No fee, so filing online through SOSBiz costs $0. A paper report carries only the $20 manual processing surcharge under Section 30-21-214(f).
What it contains	Under Section 30-21-213(a): the name of the entity and its jurisdiction of formation, the registered agent information required by Section 30-21-404(a), the street and mailing addresses of the principal office, and the name of at least one governor. Information must be current as of the date the report is signed.
Late fee	None. No monetary late fee or late penalty for a late annual report appears anywhere in Section 30-21-214.

What happens if you do not file

Under Section 30-21-601, the Secretary of State may commence a proceeding to dissolve a domestic filing entity administratively if the entity does not deliver an annual report by the date it is due, does not have a registered agent in this state for sixty consecutive days, or does not notify the Secretary of State within sixty days after its registered agent changed or resigned, where the Secretary of State has credible information of that failure. Administrative dissolution is not automatic at the missed deadline. Under Section 30-21-602, the Secretary of State serves notice of the determination, and if the entity, not later than sixty days after service of the notice, does not cure or demonstrate the nonexistence of each ground, the Secretary of State administratively dissolves it by signing and filing a statement of administrative dissolution. A dissolved entity continues to exist as the same type of entity but may not carry on any activities except as necessary to wind up and liquidate, or to apply for reinstatement, and dissolution does not terminate the registered agent's authority. For a foreign entity, the parallel sanction under Section 30-21-511 is termination of its registration, on at least sixty days notice, unless the entity cures each ground before the effective date.

Reinstatement: $30, within ten years, with no back report fees

Section 30-21-603(a) allows a domestic filing entity dissolved administratively under Section 30-21-602 to apply for reinstatement not later than ten years after the effective date of dissolution. The application states the entity's name at dissolution, and if needed a different name satisfying Section 30-21-301, and that the grounds did not exist or have been cured. The application fee is $30 under Section 30-21-214(b)(27). Under Section 30-21-603(b), the entity must pay all fees, taxes, interest, and penalties that were due to the Secretary of State at the time of dissolution and all fees, taxes, interest, and penalties that would have been due while the entity was dissolved. Because the annual report carries no fee, no back report fees accrue under that rule; the delinquent reports themselves still have to be brought current as the cure. Reinstatement is for domestic entities. A foreign entity whose registration was terminated registers again with a new Foreign Registration Statement at $100.

The other standing duty: the registered agent

Idaho's second ongoing record duty is the registered agent under Section 30-21-402. Keep one in place continuously at an Idaho street address. A statement of change under Section 30-21-407 costs $0 online and $20 on paper, and an agent's resignation under Section 30-21-410 is filed at no fee and takes effect on the earlier of 12:01 a.m. on the thirty-first day after filing or the designation of a new agent. Sixty consecutive days without an agent is itself a dissolution ground, separate from the report, and failing to notify the Secretary of State within sixty days after an agent changed or resigned is a third ground.

Closing an Idaho LLC on purpose is a free filing

Ending the LLC deliberately ends with a single state document. Dissolution begins with an event in Section 30-25-701(a), including an event the operating agreement states causes dissolution or the affirmative vote or consent of all the members, or the passage of ninety consecutive days with no members unless a successor member is admitted as the section provides. In winding up under Section 30-25-702, the company must deliver a Statement of Dissolution stating its name and that it is dissolved. Section 30-21-214(b)(28) prices that statement at no fee, so it costs $0 online and only the $20 manual processing surcharge on paper. No Tax Commission clearance certificate, clearance filing, or clearance fee appears in the winding up steps in Section 30-25-702 or in the fee schedule. Our dissolution guide covers the wind up order.