Idaho Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-04 against the Idaho Secretary of State, Business Services Division and other official sources listed below

Short answer: Idaho LLCs file the Annual Report each year (must be received by the close of business on the last day of the month in which the LLC was formed, each year (Idaho Code 30-21-213); fee Free). Corporations: must be received by the close of business on the last day of the month in which the articles of incorporation became effective, each year (Idaho Code 30-21-213), fee Free.

Idaho annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (needed for Idaho)

Idaho · LLC

Annual Report: Must be received by the close of business on the last day of the month in which the LLC was formed, each year (Idaho Code 30-21-213)

Enter the formation date above — Idaho's due date depends on it.

State fee: Free
If you file late: No late fee stated by the state

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-04 against 6 official sources: [1] legislature.idaho.gov [2] legislature.idaho.gov [3] legislature.idaho.gov [4] legislature.idaho.gov [5] legislature.idaho.gov [6] sos.idaho.gov

Idaho LLC: Annual Report

Due: Must be received by the close of business on the last day of the month in which the LLC was formed, each year (Idaho Code 30-21-213)
How often: Every year
First report: Last day of the anniversary month one year after the certificate of organization became effective
State fee: Free — No state fee (Idaho Code 30-21-214); online filing in SOSBiz is free. Paper forms are available only by request, and the Secretary of State may charge a $20 manual processing fee for paper submissions
Late fee: None stated by the state
Grace period: After the due date the Secretary of State serves notice; the entity has 60 days after service of the notice to file before it is administratively dissolved
Dissolution: Not delivering the annual report by its due date is a ground for administrative dissolution (Idaho Code 30-21-601); if not cured within 60 days after service of the SOS notice, the SOS administratively dissolves the entity (30-21-602)
Reinstatement: Reinstatement application $30 (online in SOSBiz; paper by request only, +$20 manual processing fee), filed within 10 years after dissolution, with all fees/penalties owed to the SOS; Idaho entities only (Idaho Code 30-21-603, 30-21-214)

Sources: [1] legislature.idaho.gov · [2] legislature.idaho.gov · [3] legislature.idaho.gov · [4] legislature.idaho.gov · [5] legislature.idaho.gov · [6] sos.idaho.gov

Idaho corporation: Annual Report

Due: Must be received by the close of business on the last day of the month in which the articles of incorporation became effective, each year (Idaho Code 30-21-213)
How often: Every year
First report: Last day of the anniversary month one year after incorporation
State fee: Free — No state fee (Idaho Code 30-21-214); online filing in SOSBiz is free. Paper forms are available only by request, and the Secretary of State may charge a $20 manual processing fee for paper submissions
Late fee: None stated by the state
Grace period: After the due date the Secretary of State serves notice; the entity has 60 days after service of the notice to file before it is administratively dissolved
Dissolution: Not delivering the annual report by its due date is a ground for administrative dissolution (Idaho Code 30-21-601); if not cured within 60 days after service of the SOS notice, the SOS administratively dissolves the corporation (30-21-602)
Reinstatement: Reinstatement application $30 (online in SOSBiz; paper by request only, +$20), within 10 years after dissolution, with all fees/penalties owed to the SOS (Idaho Code 30-21-603)

Sources: [1] legislature.idaho.gov · [2] legislature.idaho.gov · [3] legislature.idaho.gov · [4] legislature.idaho.gov · [5] sos.idaho.gov

Idaho nonprofit corporation: Annual Report

Due: By the close of business on the last day of the month in which the articles became effective, each year (Idaho Code 30-21-213 applies to all domestic filing entities)
How often: Every year
First report: Last day of the anniversary month one year after incorporation
State fee: Free — No state fee (Idaho Code 30-21-214); online filing in SOSBiz is free. Paper forms are available only by request, and the Secretary of State may charge a $20 manual processing fee for paper submissions
Late fee: None stated by the state
Grace period: 60 days after service of the SOS notice to cure
Dissolution: Same as other domestic filing entities: administrative dissolution if not cured within 60 days after notice (Idaho Code 30-21-601, 30-21-602)
Reinstatement: Reinstatement application $30 within 10 years

Sources: [1] legislature.idaho.gov · [2] legislature.idaho.gov

Foreign (out-of-state) LLCs and corporations registered in Idaho

LLC: Registered foreign LLCs file the same free annual report, due by the end of the month in which they registered in Idaho; foreign entities cannot reinstate
Corporation: Registered foreign corporations file the same free annual report, due by the end of the registration month

Good to know

Idaho charges no fee for the annual report and no late fee - the consequence of missing it is administrative dissolution after a 60-day notice period.
An SOSBiz account is required to file online; paper annual report forms are available only by request.

Idaho annual report FAQ

When is the Idaho LLC annual report due?

Annual Report: Must be received by the close of business on the last day of the month in which the LLC was formed, each year (Idaho Code 30-21-213). First report: Last day of the anniversary month one year after the certificate of organization became effective. Use the calculator on this page with your formation date to get the exact date.

How much is the Idaho annual report fee?

LLC: Free (No state fee (Idaho Code 30-21-214); online filing in SOSBiz is free. Paper forms are available only by request, and the Secretary of State may charge a $20 manual processing fee for paper submissions). Corporation: Free (No state fee (Idaho Code 30-21-214); online filing in SOSBiz is free. Paper forms are available only by request, and the Secretary of State may charge a $20 manual processing fee for paper submissions). Nonprofit corporation: Free. These are state fees; portal or card fees may apply.

What happens if I file my Idaho annual report late?

Not delivering the annual report by its due date is a ground for administrative dissolution (Idaho Code 30-21-601); if not cured within 60 days after service of the SOS notice, the SOS administratively dissolves the entity (30-21-602).

Where do I file the Idaho annual report?

With the Idaho Secretary of State, Business Services Division, online at sosbiz.idaho.gov/.

Official Sources

Figures checked against these sources on 2026-10-04

General information, not legal advice. Confirm current fees and deadlines with the Idaho Secretary of State, Business Services Division before filing.