Each Idaho LLC Annual Report Comes Due on the Final Day of the Anniversary Month

How the Anniversary Month Turns Into a Date

An LLC formed on March 10, 2025 files its first report by close of business on March 31, 2026, then by every March 31 after that. The day of formation never matters, only the month. If the Certificate of Organization named a later effective date, the month of that date counts (§ 30-21-213(c)).

The statute fixes the end of the period and nothing else: neither it nor the Idaho Secretary of State’s help pages give a date when the report opens. The text speaks of a report “received” by close of business, so a paper form in the mail has to arrive by then.

For an LLC formed in May, the 2027 deadline falls on Monday, May 31, Memorial Day; § 30-21-213 does not say whether the holiday rule in § 73-109 moves it, so filing by Friday, May 28 settles it.

When an Attorney or Filing Service Set Up the LLC in SOSBiz

Every filing in SOSBiz, the annual report included, needs an SOSBiz account. An LLC set up by an attorney, an accountant or a filing service is tied to that filer’s account, so it stays out of My Records until you request access to it.

1. Create an account, or use the Login link, at sosbiz.idaho.gov.
2. Search for the business and click its name to open the record.
3. Click Request Access, then Request PIN. The PIN goes to your account email; SOSBiz help says within 5 minutes.
4. Enter the PIN and click Get Access. The LLC now sits under My Records.
5. Click the Annual Report icon, confirm each step, then sign and file the annual report.

Paper exists, but not as a download: the Secretary of State mails or hands out the paper annual report form on request, and a paper filing must include a $20 manual processing fee or it is rejected.

Is There an Idaho LLC Annual Fee? Zero, Plus a Few Nearby Charges

The fee schedule in § 30-21-214 lists the annual report with “No fee”: no filing fee, and no late penalty. These are the amounts an Idaho LLC can still meet around the report:

The Idaho report is annual, not biennial, and reinstatement costs $30 under § 30-21-214(b)(27).

The Idaho business entity search, run on SOSBiz, shows the status and the Initial Filing Date; a $10 certificate of existence is ordered from the same record with Request Certificate.

What Counts as a Governor on the Idaho Report

The requirements come from Idaho Code § 30-21-213: the report gives the LLC’s name and its jurisdiction of formation, its registered agent, the street and mailing addresses of its principal office, and the name of at least one governor. SOSBiz opens the report with what the record already holds, and each step asks you to confirm or correct it.

Governor

A manager of a manager-managed LLC, or a member of a member-managed LLC (§ 30-21-102(19)). One name meets the requirement.

Registered agent

A commercial registered agent is listed by name only. A noncommercial agent needs a name and an address (§ 30-21-404(a)).

Principal office

Two entries: the street address and the mailing address.

As of when

Every entry has to be accurate as of the signing date (§ 30-21-213(b)).

Entering a new agent in the report is treated as a statement of change under § 30-21-407, so no separate agent form is needed. A report missing required information is sent back for correction (§ 30-21-213(d)), which a filing made on the last afternoon of the month leaves little time to fix.

Idaho corporations and other entities created by a filing owe this report too, under that section and its month-end rule, also free.

Sixty Days After the Secretary of State’s Notice

1. Due date
   The month ends without a report

   Nothing is charged. A missed report becomes a ground for dissolution under § 30-21-601.

2. Notice
   A written determination goes out

   Under § 30-21-212 it can go to the principal office, by electronic transmission, to another address the LLC gave, or to the registered agent.

3. 60 days
   The window to cure

   Filing the missing report within 60 days after service ends the process (§ 30-21-602(b)).

4. After day 60
   Statement of administrative dissolution

   The Secretary of State signs and files it with the grounds and the effective date, then serves a copy on the LLC.

Because the 60 days run from service of the notice, the Secretary of State cannot sign a statement of administrative dissolution before the 62nd day after the due date. The tool shows that floor; the actual date depends on when the notice went out.

Reinstatement Stays Open Until the Tenth Anniversary of the Dissolution

An Idaho LLC dissolved by the Secretary of State has ten years from the dissolution’s effective date to ask for reinstatement in SOSBiz (§ 30-21-603). The application costs $30 online, or $50 on a paper form requested from the office.

Name

The name at dissolution, plus a new one if the old name no longer meets § 30-21-301.

Office and agent

Principal office address, plus the agent details required by § 30-21-404(a).

Dissolution date

The effective date written on the statement of administrative dissolution.

Grounds

A statement that each ground never existed or is cured. After a missed report, the free report clears it.

Past the ten years, the route is a new Certificate of Organization ($100 online).

Foreign LLCs Lose Their Idaho Registration Instead

Dissolve an Idaho LLC Yourself, at No Fee

A closing LLC may file a statement of dissolution of a limited liability company, which carries no fee under § 30-21-214(b)(28). The Secretary of State’s form asks for the LLC’s exact name, the date its certificate of organization was filed, a return address and the signature of a manager, member or other authorized person.

On paper the form must be typed and mailed with the $20 manual processing fee to 450 N 4th Street, PO Box 83720, Boise ID 83720-0080.

1. Step 1
   Statement of dissolution

   Optional under § 30-25-702(b)(2)(A), $0.

2. Step 2
   Winding up

   Required: debts paid, affairs closed, remaining assets distributed (§ 30-25-702(b)(1)).

3. Step 3
   Statement of termination

   Optional under § 30-25-702(b)(2)(F), also $0.

An LLC whose anniversary month arrives before its statement of dissolution is filed still owes that year’s report, which costs nothing in SOSBiz.