A separate legal entity that shields personal assets. Taxed by default as a sole proprietorship (one member) or partnership (more than one) unless it elects otherwise.
Mailing address for future correspondence (annual report notices): Title 30, Chapters 21 and 25, Idaho Code Base Filing fee: $100.00 + $20.00 for manual processing (form must be typed). 1.
| Filing | Fee | When it is due |
|---|---|---|
| Annual Report | $0 | Due by the last day of the calendar month the business was formed, every year. |
No recurring state filing fee. The filings above are required but carry no charge. One-time filings and taxes are excluded.
Due by the last day of the calendar month the business was formed, every year.
There is no fee to cancel an ABN when filed online.
The deadlines above are the rules. Your actual dates depend on when you form, so the calendar is built from your formation date — free, no account.
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