Stay compliant in Idaho

Idaho’s recurring Secretary of State date is the end of your formation month, not one day for every company. Income tax for a calendar year is in April. Sales tax follows the schedule on the permit. Employer accounts start when you have people on the payroll.

What’s different in Idaho

• The annual report follows the month you formed. An LLC and a corporation share that rule. The fee statute lists it as no fee⁴.
• Income tax is separate from the report. Idaho Code sets the individual rate at 5.3%⁸ and the corporate rate at 5.3%⁹.
• Workers’ compensation starts at one employee unless the work is exempt. The minimum wage on the labor FAQ is $7.25¹⁸ an hour.
• Rehired employees are reported too. Report a new hire within 20¹⁵ days, and a rehire who starts at least 60 consecutive days after the earlier job ended¹⁷.

Do this

1. File the annual report by the last day of your formation month. It is due the close of business on the last day of the formation month, each year beginning one year after formation. It is filed by a domestic filing entity, a domestic limited liability partnership, or a registered foreign entity¹. Most annual reports can be filed online in SOSBiz²¹. A paper annual report form is available only if you ask the office to mail or hold one⁵. The fee statute lists it as no fee⁴. The statute does not say the deadline moves for a weekend or a holiday.* If the last day is a Saturday or Sunday, ask the office. The annual-report section does not describe an extension.
2. If you miss it, treat the notice as the clock. The grounds for administrative dissolution are a missed annual report, or 60 consecutive days with no Idaho registered agent, or 60 days without notice that the agent changed or resigned². After the notice, you have 60 days to fix the problem. If you do not, the Secretary of State signs a statement of administrative dissolution. The company still exists, but only to wind up. It can also apply for reinstatement³. Only an Idaho entity may reinstate, and a paper reinstatement form is available only on request⁵. The fee statute lists reinstatement at $30⁴.
3. File income tax. People: Idaho Code 63-3024 sets 5.3% above a zero band. The 2025 schedule puts that band through $4,811 for a single filer and through $9,622²² for a married filer. The Tax Commission adjusts that band every year for inflation⁸, so use the schedule for the year of the return. C corporations: Idaho Code 63-3025 sets 5.3%⁹, and the 2025 Form 41 sets a minimum of $20²³. The return is due the 15th day of the fourth month after the tax year ends. A calendar year is April 15. An extension avoids a penalty for filing late. It does not let you pay late⁷. An S corporation or partnership usually passes the income through. A partnership or S corporation can elect to pay Idaho income tax itself, at the corporate rate, for that year. If you elect, pay by April 15 for a calendar-year filer, or the 15th day of the fourth month¹⁰. The rate, the minimum-tax exceptions, and the sales-only alternative are on Get your tax IDs.
4. File sales tax on the permit’s schedule if you are registered. Monthly filers pay by the 20th of the next month. A weekend or holiday moves it to the next workday. A retailer under $750 of tax a quarter files quarterly. File a return even when you made no sales, unless you qualify for the small seller exemption. A late return costs 5% of the tax a month, up to 25%, with a minimum of $10⁶ when tax is due. Rates and the resort-city list are on Get your tax IDs.
5. If you have employees, keep the employer accounts current. Withholding uses Form 910. A late withholding payment costs 5% a month, from $10 up to 25%¹². Payments follow the filing cycle the Tax Commission assigns to your account¹¹. Unemployment tax is due the last day of the month after the quarter. A weekend or holiday moves it to the next workday. There is no grace period. File the quarterly report even when you paid no wages. The 2026 wage base is $58,300 and a new employer’s standard rate on that array is 1%¹⁴. The rates page’s large wage-base figure is still the 2025 number, $55,300²⁴. Report new employees within 20¹⁵ days, as the new hire page says. Report a rehire too, when the person starts at least 60 consecutive days after the earlier job ended. That is the definition in Idaho Code 72-1603. The November 2025 handbook still describes a rehire who starts more than 12 months after the earlier job ended¹³, but the Department of Labor’s current new-hire page and its FAQ match the statute: report a rehire who starts at least 60 consecutive days after the earlier job ended¹⁷.* For a disputed rehire date, confirm directly with the Department of Labor; do not rely on the older handbook’s longer window.
6. Renew the local license and any trade registration on their own dates. Contractor registration, a health-district permit, and a professional license each renew on the agency’s schedule. Licenses and permits has the contractor fees and the food notice.
7. Keep the registered agent current. The agent still needs a physical Idaho address. A post office box or a commercial mail box cannot be the registered agent address²⁵. Sixty days with no agent is its own dissolution ground, separate from the annual report. For a change of agent, the forms page lists only the $20 manual processing fee, with no base filing fee⁵.

Employer rules

Workers’ compensation, from the Industrial Commission FAQ: required for one or more employees, full-time, part-time, seasonal, or occasional, unless the work is exempt. Coverage has to be in place before the first hire. The employer pays the whole premium. Taking any of it from wages is prohibited. The FAQ lists the exempt employment. It includes the owner of a sole proprietorship, working members of a partnership or LLC, and corporate officers who own at least 10% of the stock and are directors, if the corporation has directors, household domestic service, and casual work unrelated to the business. Certain family employees of a sole proprietor who do not live in the same household can file an exemption election. To confirm you qualify, contact the commission. Contract workers, even on a verbal deal, may count as employees. The commission decides that case by case. If someone is hurt and you had no policy, you can be personally liable for the benefits. An uninsured employer may also owe 10% of the medical and wage-loss benefits, plus attorney fees if the worker has a lawyer, and $2 a day for each employee or $25 a day, whichever is more. Operating without the insurance is a misdemeanor. Coverage is through a private insurer, the State Insurance Fund, the assigned-risk pool, or self-insurance if the commission approves it. The State Insurance Fund is not a state agency²⁰.

Minimum wage, from the Department of Labor FAQ: $7.25 an hour. A tipped employee must be paid at least $3.35 an hour in wages. A new hire under 20 may be paid $4.25 an hour for the first 90¹⁸ calendar days. Idaho Code 44-1502 adds: If tips plus the direct wage do not reach the minimum wage, the employer must make up the difference¹⁹.

Unemployment: liable at the tests on Get your tax IDs. A new employer pays the standard rate for at least the first six calendar quarters, except a cost-reimbursement employer²⁴. For 2026 that standard rate is 1% on the first $58,300 of wages. Experienced rates on the 2026 array run from 0.208% to 5.4%¹⁴.

What you get back

A filed annual report, filed tax returns, and current employer accounts. The date to trust for the company filing is the last day of the month you formed. The statute does not say that day moves for a weekend.