Idaho · Ongoing compliance

Idaho LLC Annual Report: Due Date, Fee and What Happens If You Miss It

Idaho LLCs file a Annual Report with the Idaho Secretary of State, every year. The state fee is $0. File the Annual Report each year by the last day of the month in which the LLC was originally formed in Idaho (its anniversary month). No separate late fee; the consequence of not filing is administrative dissolution.

Report fee

Due

End of anniversary month

Late penalty

None

How the Annual Report works in Idaho

Idaho requires every LLC to file an Annual Report with the Secretary of State, and the online filing through SOSBiz costs nothing. That zero fee is why many owners forget about it: there is no invoice, only a reminder. The report is due by the last day of the LLC's anniversary month, which is the month its certificate of organization took effect, starting one year after formation. The report confirms the principal office street and mailing addresses, the registered agent, and the name of at least one manager or member. There is no late fee. Instead, if the report is missed, the Secretary of State serves a notice and the LLC has 60 days to file before it is administratively dissolved. Paper forms are not the normal route, and a $20 manual-processing surcharge applies to filings that are not generated by the online system. Idaho attaches no franchise tax to the report.

First report: The first Annual Report is due by the end of the anniversary month one year after the certificate of organization took effect (an LLC formed in March 2026 files by March 31, 2027).

When your Annual Report is due: worked examples

If the LLC was formed	The report is due
March 15, 2026	By March 31 each year
August 20, 2026	By August 31 each year
December 5, 2026	By December 31 each year

If you miss the deadline

No separate late fee; the consequence of not filing is administrative dissolution.
If the report is not filed, the Secretary of State serves written notice and the LLC has 60 days after service to file; if it does not, the Secretary of State files a statement of administrative dissolution (Idaho Code 30-21-602). The dissolved LLC may only wind up or seek reinstatement.
Fixing a dissolved or forfeited LLC is covered in our Idaho LLC reinstatement guide.

How to file the Idaho Annual Report

File online in SOSBiz, the Secretary of State's business filing portal; search the LLC by name or file number and confirm the registered agent, principal office addresses, and at least one manager or member.
What becomes public: The report discloses the principal office street and mailing addresses, the registered agent, and the name and address of at least one governor (manager or member), all visible on the public SOSBiz record.
Filed or paid alongside it: Idaho has no franchise tax or annual fee tied to the report. LLC income is reported to the Idaho State Tax Commission based on the LLC's federal tax classification.
Official filing page: file with the state

What Idaho charges over five years

Item	Amount
Formation filing fee	$100
Annual Report fees, years 1-5	$0
State filing fees, five years	$100

Counts only the formation fee and the Annual Report fee. Idaho has no franchise tax or annual fee tied to the report. LLC income is reported to the Idaho State Tax Commission based on the LLC's federal tax classification. Registered agent service, if you use one, typically adds $100 to $300 a year.

Idaho compared with nearby states

State	Filing	Fee	Due	Late fee
Idaho	Annual Report	$0	End of anniversary month	None
Washington	Annual Report	$70	End of anniversary month	$25
Oregon	Annual Report	$100	Anniversary date	See rules
Nevada	Annual Report	$350	End of anniversary month	$175
Utah	Annual Renewal	$18	End of anniversary month	$10
Wyoming	Annual Report and License Tax	$60	First day of anniversary month	See rules
Montana	Annual Report	$20	April 15 each year	$15

Mistakes Idaho owners make

Ignoring the reminder because there is no fee, then missing the 60-day cure window after the Secretary of State's notice.
Filing on paper and getting charged, or rejected for missing, the $20 manual-processing surcharge when the online filing is free.
Assuming the deadline is the exact formation date, when Idaho accepts the report through the last day of the anniversary month.
Leaving an old manager or member listed as the only governor, since that name appears on the public record.

Idaho LLC annual report: questions

Does an Idaho LLC have to pay for its Annual Report?

No. Idaho Code 30-21-214 sets no fee for the Annual Report when it is filed through the SOSBiz online system. Filing a form that the Secretary of State has to enter manually adds a $20 surcharge, so online filing is the cheapest route.

When is an Idaho LLC Annual Report due?

By the last day of the LLC's anniversary month every year, starting one year after formation. An LLC formed on July 10, 2026 has until July 31, 2027 for its first report, and then July 31 each year after that.

Is there a late fee for an Idaho Annual Report?

No. Idaho does not charge a late fee. Instead, the Secretary of State serves a notice, and if the LLC does not file within 60 days after service, the LLC is administratively dissolved and must reinstate. Because nothing is billed, the state's reminder is easy to overlook.

Sources checked for this page

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Last reviewed October 30, 2026 against the sources listed above. Figures marked † could not be confirmed on an official page; check them with the state before relying on them. General information, not legal or tax advice.