How to Start an LLC in Idaho (2025 Guide)

How to Form an LLC in Idaho in 5 Steps

In order to form your LLC in Idaho, there are certain steps you’ll need to complete:

1. Name Your Idaho LLC
2. Choose a Registered Agent
3. File the Certificate of Organization
4. Create an Operating Agreement
5. Get an EIN

Step 1: Name Your Idaho LLC

Before you get started, you will need to pick a suitable name for your Idaho LLC. 

Your LLC name needs to comply with Idaho naming requirements and be both memorable and easily searchable for potential customers.

1. Important Naming Guidelines for Idaho LLCs:

• Your name must include the phrase “limited liability company” or “limited company” or any accepted abbreviation of these terms, such as “L.L.C.,” “LLC,” “L.C.,” or “LC.”
• If your LLC is a professional entity, its name may include the word “professional” before the word “limited” or the letter “P” before any acceptable abbreviations.
• Your name must be distinguishable from any other business names registered or reserved with the Secretary of State. A difference in words that indicate entity type (e.g., Corp., Inc., etc.) does not make a name distinguishable.
• Your name cannot include words that could confuse your LLC with a government agency (FBI, Treasury, State Department, etc.).
• To be able to use certain restricted words in your LLC’s name (e.g., “Bank,” “Attorney,” or “University”), you may need to obtain additional paperwork and hire a licensed individual, such as a doctor or lawyer.

For a complete list of the naming rules present in this state, we recommend checking out the Idaho Statutes.

2. Conduct a Business Name Search in Idaho

To check whether your desired name has already been taken by another business entity in Idaho, you can perform a business entity search on the State of Idaho’s website.

If you’re not going to start your LLC right away, it might be a good idea to consider reserving your name for up to four months. The filing fee is $20 if filed online, $40 if filed by mail.

For more information, you can have a look at our Idaho LLC Name Search guide.

3. Conduct a Domain Name Search

You should check online to see if your business name is available as a  web domain. Even if you don’t plan to make a business website right away, this is an extremely important step as it will prevent others from acquiring it, potentially saving you both time and money in the long term.

Once you have verified your name is available, you may now select a professional service to complete the LLC formation process for you.

FAQ: Naming an Idaho LLC

Step 2: Choose a Registered Agent in Idaho

After you find the right name for your LLC, you will need to nominate an Idaho registered agent. This is a requirement for all LLCs in Idaho.

What is a registered agent? A registered agent is an individual or business entity responsible for receiving important legal documents on behalf of your business. Think of your registered agent as your business’s primary point of contact with the state.

Who can be a registered agent? A registered agent must be a resident of Idaho or a business that is authorized to conduct business in the state. As a new LLC owner, you can elect to act as your own agent, use a registered agent service, or hire a business attorney.

FAQ: Nominating a Registered Agent

Step 3: File the Idaho LLC Certificate of Organization

To register your Idaho LLC, you will need to file the Certificate of Organization with the Secretary of State. This can be done online, by mail, or in person.

Before filing, make sure you have completed your Certificate of Organization correctly. You will need to have filled in the following sections:

• The name of your LLC
• The complete street and mailing address of your principal office
• The name and complete street address of your registered agent
• The name and address of at least one governor of your LLC
• A mailing address for future correspondence (e.g., annual report notices, etc.)
• The printed name and signature of the organizer(s)

File the Certificate of Organization

OPTION 1: File Online With the Idaho Secretary of State

File Online

– OR –

OPTION 2: File by Mail or In Person

Download Form

Filing Fee: $100 online, $120 by mail or in person

Mail to:
Office of the Secretary of State
450 N 4th Street
P.O. Box 83720
Boise, ID 83720-0080

For help with completing the form, visit our Idaho Certificate of Organization guide.

If you’re expanding your existing business to the state of Idaho, you’ll need to register as a foreign limited liability company (LLC).

FAQ: Filing Idaho LLC Documents

Step 4: Create an Idaho LLC Operating Agreement

In Idaho, LLCs are not required to have an operating agreement, but it’s a good practice to have one.

An operating agreement is a legal document outlining the ownership and operating procedures of an LLC.

A comprehensive operating agreement ensures that all business owners are on the same page and reduces the risk of future conflict.

You can use the free tool in our Business Center to create a custom operating agreement in minutes — or download our free templates:

• Idaho Single-Member LLC Operating Agreement
• Idaho Multi-Member LLC Operating Agreement

FAQ: Creating an Idaho LLC Operating Agreement

Step 5: Get an EIN for Your Idaho LLC

You can get an Employer Identification Number (EIN) from the IRS website for free. This is essentially a social security number (SSN) for your business as it is used to identify a business entity and keep track of a business’s tax reporting.

Why do I need an EIN? An EIN is required for the following:

• To open a business bank account for the company
• For federal and state tax purposes
• To hire employees for the company

Where do I get an EIN? An EIN is obtained from the IRS (free of charge) by the business owner after forming the company. This can be done online or by mail.

FOR INTERNATIONAL APPLICANTS: You do not need an SSN to get an EIN. Learn more here.

Get an EIN

Option 1: Request an EIN from the IRS

Apply Online

– OR –

Option 2: Apply for an EIN by Mail or Fax

Download Form

Mail to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999

Fax: (855) 641-6935

Fee: Free

FAQ: Getting an EIN

Best LLC Services in Idaho Compared

For a comprehensive comparison, read our Best LLC Services review. We reviewed and ranked the top LLC formation services to help you determine the best fit for your new business. 

Important Next Steps to Protect Your Idaho LLC

After you’ve formed your LLC, you’ll need to complete key steps in order to:

• Separate your personal and business assets
• Stay compliant with state and federal laws

Get a Business Bank Account & Credit Card

Using a dedicated business banking account and business credit card is essential for personal asset protection.

When your personal and business accounts are mixed, your personal assets (your home, car, and other valuables) are at risk in the event your LLC is sued. In business law, this is referred to as piercing your corporate veil.

You can protect your business with these two steps:

1. Opening a business bank account:

• Separates your personal assets from your company’s assets, which is necessary for personal asset protection.
• Makes accounting and tax filing easier.

2. Getting a business credit card:

• Helps you separate personal and business expenses.
• Builds your company’s credit history, which can be useful to raise capital later on.

Get Insurance

Even though an LLC offers limited liability, you’ll still likely need to purchase some form of business insurance to protect your LLC’s assets. The most common types are:

• General Liability Insurance: A broad insurance policy that protects your business from lawsuits. Most small businesses get general liability insurance.
• Professional Liability Insurance: A business insurance for professional service providers (consultants, accountants, etc.) that covers against claims of malpractice and other business errors.
• Workers’ Compensation Insurance: A type of insurance that provides coverage for employees’ job-related illnesses, injuries, or deaths. In Idaho, businesses with one or more employees, including LLC members and corporate officers, are required by law to have workers compensation insurance.

Want to learn exactly what coverage your Idaho business may need? Read our full Idaho Business Insurance Guide.

Obtain Business Licenses If Needed

While Idaho doesn’t require a general state business license, your LLC may need specific licenses or permits based on its industry, location, and activities.

• State-Level Licenses: Use the Idaho Business Wizard website to determine if your business requires any state-issued licenses or permits.
• Local Licenses: Check with your city or county clerk’s office to identify any local licensing requirements, such as zoning permits or health department approvals.
• Federal Licenses: If your business activities are regulated by a federal agency (e.g., selling alcohol, firearms, or operating in transportation), consult the U.S. Small Business Administration’s guide to determine necessary federal licenses or permits.

For a comprehensive overview and step-by-step instructions, refer to our Idaho Business License Guide.

Pay Idaho LLC Taxes

Your Idaho LLC will have several tax obligations:

Federal LLC Tax Requirements

As a pass-through entity, profits typically flow to your personal tax return. LLC members pay self-employment tax (15.3%) on their earnings.

Income Taxes

Your Idaho LLC is liable to pay income tax at a state level in addition to its federal income tax obligations. The two main types of state income tax to be aware of in Idaho are:

• Personal Income Tax: LLCs taxed as pass-through entities must pay individual income taxes at Idaho’s flat rate of 5.3% (H.B. 40, 2025).
• Business Income Tax: LLCs electing to be taxed as C corporations must pay Idaho’s corporate income tax at a flat rate of 5.3% on their taxable income attributable to Idaho.

Sales and Use Taxes

If you’re selling a physical product, you’ll typically need to register for a seller’s permit through the Idaho Business Registration System (IBRS).

This certificate allows a business to collect sales tax on taxable sales.

Sales tax, also called “Sales and Use Tax,” is a tax levied by states, counties, and municipalities on business transactions involving the exchange of certain taxable goods or services.

Read our sales tax guide to find out more.

Employer Taxes

If you have employees in Idaho, you will need to register for Unemployment Insurance Tax through the Idaho Department of Labor. You will also need to sign up for Withholding Tax through the Idaho State Tax Commission.

Local Taxes 

Some Idaho cities and counties have their own tax requirements that may affect your LLC. These depend largely on industry, location, and property ownership. 

For detailed information on local taxes for your LLC, see the Idaho State Tax Commission City Sales Tax page. 

Most Idaho LLCs must file their state tax returns by April 15. For help understanding your full tax obligations — and making sure nothing gets missed — check out our full Idaho LLC Tax Guide.

File the Annual Report

If you have an LLC registered in Idaho, you will be required to file an annual report with the Idaho Secretary of State, which is meant to ensure that the state’s records on your LLC remain up-to-date while you operate. 

This report is due annually by the end of the month your LLC was initially approved by the state. You can file this report online through the SOSBiz website. 

Note: If you don’t file your annual report within 60 days of the due date, your LLC will lose its good standing status with the state and eventually will be administratively dissolved. 

To stay on top of this deadline and other important compliance tasks, we recommend hiring a professional registered agent service — they can help ensure you never miss a filing.

Idaho Business Resources

• TRUiC Business Center
• Idaho Small Business Development Center
• Idaho State Tax Commission
• Idaho Secretary of State Business Services
• Idaho LLC Statutes
• Idaho Small Business Resources