LLC Annual and Biennial Report Requirements in Idaho

At a glance

Requirements one by one

Your deadline is your anniversary month

Idaho does not use a single statewide filing date. Under Idaho Code § 30-21-213(c), your annual report is due by the close of business on the last day of your LLC's anniversary month — the month the Secretary of State made your certificate of organization effective. If your LLC was formed on March 20, the report is due by March 31 every year. Your first report is due one year after formation (so a March 2026 LLC files its first report by March 31, 2027).

The Secretary of State sends an email reminder about one to two months ahead if you have a SOSBiz account, but the statute makes the report due whether or not you get the reminder — the duty is yours to track.

A short report, filed online

Section 30-21-213(a) lists what the report states: the LLC's name and jurisdiction of formation; the registered-agent and registered-office information required by § 30-21-404(a); the street and mailing addresses of the principal office; and the name of at least one governor. "Governor" is Idaho's umbrella term for whoever runs the entity — for an LLC, that means a manager (in a manager-managed LLC) or a managing member. The information must be current as of the date you sign the report (§ 30-21-213(b)). You file through the SOSBiz portal at sosbiz.idaho.gov; paper annual-report forms exist but are provided by request only.

The fee is $0 online

Idaho is one of a small number of states that charges nothing to file an LLC annual report online. The only related charge is a $20 manual-processing fee that applies to any paper submission — and a paper form sent without it is rejected. Because online filing is free, most LLCs never pay anything. This Secretary of State report is separate from Idaho income tax, and Idaho has no LLC franchise tax.

No late fee — but dissolution comes fast

There is no late fee in Idaho. Instead, missing the deadline moves straight to a more serious track: not delivering the annual report by its due date is a ground for administrative dissolution (§ 30-21-601(1)). The Secretary of State serves you with notice, and you then have 60 days to cure (file the report) before the state dissolves the LLC (§ 30-21-602).

Reinstatement is generous — a 10-year window

If the 60 days pass without a cure, the Secretary of State administratively dissolves the LLC by filing a statement of dissolution. A dissolved LLC keeps existing, but only to wind up its affairs or to seek reinstatement (§ 30-21-602(c)). Idaho gives a long runway back: you may reinstate within 10 years of the dissolution date (§ 30-21-603(a)) by filing the reinstatement application and paying all fees, taxes, interest, and penalties that were due at dissolution or that would have come due while dissolved (§ 30-21-603(b)). Once effective, reinstatement relates back to the dissolution date, as if it never happened (§ 30-21-603(d)).

What trips people up

• Free does not mean optional. The $0 fee lulls people into skipping the filing. Idaho does not send a late fee to nag you — it moves to dissolve the LLC instead (§ 30-21-601(1)).
• The clock is your formation month, not a calendar date. Your due date is the last day of the month you formed, every year (§ 30-21-213(c)); two LLCs formed in different months have different deadlines.
• The 60 days runs from the notice, not the due date. After you miss the deadline, the state serves notice; the 60-day cure window starts then (§ 30-21-602(b)). Do not assume you have a fixed number of days from the original deadline.
• Paper costs $20; online costs nothing. The only fee here is the manual-processing charge for filing on paper (Idaho Secretary of State Business Forms page).

Common questions

When is my first Idaho annual report due? One year after your LLC was formed, by the last day of your anniversary month. An LLC approved in March 2026 files its first report by March 31, 2027, then every March 31 after that (§ 30-21-213(c)).

How much does it cost? Nothing to file online. A $20 manual-processing fee applies only if you file a paper form (Idaho Secretary of State Business Forms page).

What happens if I forget? There is no late fee, but the Secretary of State can start administrative dissolution. You get a notice and 60 days to file before the LLC is dissolved (§§ 30-21-601, 30-21-602). After that, you can still reinstate within 10 years by filing and paying what was due (§ 30-21-603).

Statutes and sources

• Idaho Code § 30-21-213 — LLC annual report: contents, the anniversary-month due date, and the one-year-after-formation first report. https://legislature.idaho.gov/statutesrules/idstat/Title30/T30CH21/SECT30-21-213/ (accessed 2026-07-16)
• Idaho Code § 30-21-601 — grounds for administrative dissolution, including failure to deliver the annual report by its due date. https://legislature.idaho.gov/statutesrules/idstat/Title30/T30CH21/SECT30-21-601/ (accessed 2026-07-16)
• Idaho Code § 30-21-602 — administrative-dissolution procedure: notice, 60-day cure, and effect. https://legislature.idaho.gov/statutesrules/idstat/Title30/T30CH21/SECT30-21-602/ (accessed 2026-07-16)
• Idaho Code § 30-21-603 — reinstatement within 10 years, payment of all amounts due, and relation back. https://legislature.idaho.gov/statutesrules/idstat/Title30/T30CH21/SECT30-21-603/ (accessed 2026-07-16)
• Idaho Secretary of State — Business Forms — $0 online filing and the $20 manual-processing fee for paper submissions. https://sos.idaho.gov/business-forms/ (accessed 2026-07-16)