How to Incorporate in Idaho
Learn how to incorporate in Idaho — from filing your Articles of Incorporation with the Secretary of State to getting your EIN. State fee: $100.
Bizee Editorial Staff
Editorial Team
Idaho corporation at a glance
Filing fee: $100
Processing time: 3–5 business days (online); longer for mail filings
State agency: Idaho Secretary of State (SOSBiz portal)
Annual report due: Due by the end of the month of the corporation's anniversary date each year
State tax rate: Idaho corporate income tax: 5.8% flat rate
How to incorporate in Idaho
To incorporate in Idaho, you file Articles of Incorporation with the Idaho Secretary of State, pay the $100 state filing fee, and appoint a registered agent with a physical Idaho address. Once approved, you'll hold an organizational meeting, adopt bylaws, and get your Employer Identification Number (EIN) from the IRS.
Idaho is a straightforward state to incorporate in — the SOSBiz online portal makes filing fast, and the $100 fee is lower than many other states. The steps below walk through each requirement in order.
Choose a business name
Your corporation's name must be distinguishable from any other business name already on file with the Idaho Secretary of State. It also needs to include a corporate designator — "Corporation," "Incorporated," "Company," or an abbreviation like "Corp.," "Inc.," or "Co."
You can check name availability through the SOSBiz portal before you file. If you're not ready to file right away, Idaho allows you to reserve a name for 4 months by filing an Application for Reservation of Legal Entity Name and paying a $20 fee.
Appoint a registered agent
Every Idaho corporation needs a registered agent — a person or business with a physical street address in Idaho who can receive legal documents and official state notices on your behalf. A P.O. box doesn't count.
You can serve as your own registered agent if you have an Idaho address, but many business owners use a registered agent service to keep their personal address off public records and make sure nothing gets missed.
File your Articles of Incorporation
The Articles of Incorporation is the document that officially creates your corporation with the state. You file it through the Idaho Secretary of State's SOSBiz portal or by mail. The state filing fee is $100.
Your Articles need to include your corporation's name, the number of authorized shares, your registered agent's name and address, and the names and addresses of your incorporators. Online filings typically process in 3–5 business days. Mail filings take longer.
Hold an organizational meeting
After the state approves your Articles, your incorporators or initial directors hold an organizational meeting. This is where you adopt your corporate bylaws, elect officers, issue shares to founders, and take care of any other initial business decisions.
Bylaws aren't filed with the state, but they're an internal document your corporation needs. They set the rules for how your board operates, how decisions get made, and how shares are handled. Getting them right early saves headaches later.
Get your EIN and register for state taxes
Every Idaho corporation needs an Employer Identification Number (EIN) from the IRS for federal tax purposes. You can apply for an EIN online at irs.gov at no cost — you'll need a valid Taxpayer Identification Number (SSN, ITIN, or existing EIN) to complete the application.
If your corporation will sell tangible goods, charge admissions, or provide certain taxable services in Idaho, you'll also need to register with the Idaho State Tax Commission for a Seller's Permit before you start making sales. You can register through the Tax Commission's website.
Ongoing compliance and annual reports
Idaho corporations file an annual report with the Secretary of State each year. The report is due by the end of the month that corresponds to your corporation's anniversary date — the month you originally filed your Articles of Incorporation.
The annual report fee is $0 for nonprofits and $30 for for-profit corporations. Missing the deadline can put your corporation out of good standing with the state, which can affect your ability to do business and open accounts. Idaho also imposes a 5.8% flat corporate income tax on net income earned in the state.
C Corp vs. S Corp in Idaho
When you incorporate in Idaho, you form a C Corporation by default. A C Corp is taxed as its own entity — the corporation pays corporate income tax, and shareholders pay tax again on dividends. That's the double-taxation trade-off most people have heard about.
An S Corporation isn't a separate entity type — it's a federal tax election you make with the IRS after forming your corporation. With S Corp status, business income passes through to shareholders' personal tax returns, avoiding the double-taxation issue. To elect S Corp status, you file IRS Form 2553. There are eligibility limits: no more than 100 shareholders, all of whom must be U.S. citizens or residents, and only one class of stock is allowed.
Which structure makes more sense depends on your ownership structure, growth plans, and how you want to handle owner compensation. A tax professional can help you figure out which election fits your situation.
FAQ
The Idaho state filing fee for Articles of Incorporation is $100. If you want to reserve your business name before filing, that's an additional $20. Annual reports for for-profit corporations cost $30 per year. These are the state fees — any registered agent or formation service fees are separate.
Online filings through the SOSBiz portal generally process in 3–5 business days. Mail filings take longer. Idaho doesn't currently offer a formal expedited processing option for standard incorporations, so filing online is the fastest path.
Yes. Every Idaho corporation is required to maintain a registered agent with a physical street address in Idaho. The registered agent receives legal documents and official state correspondence on your corporation's behalf. You can serve as your own registered agent if you have an Idaho address, or you can use a registered agent service.
You form a standard corporation in Idaho first by filing Articles of Incorporation with the Secretary of State and paying the $100 state fee. After the state approves your corporation and you have your EIN, you file IRS Form 2553 to elect S Corporation tax status with the IRS. The S Corp election is a federal tax choice, not a separate state filing.
Yes. Idaho imposes a 5.8% flat corporate income tax on net income earned in the state. C Corporations pay this tax at the entity level. S Corporations generally don't pay Idaho corporate income tax at the entity level — income passes through to shareholders, who report it on their personal returns. A tax professional can help you figure out how Idaho's rules apply to your specific situation.
The Idaho Business Advantage is a state incentive program that gives qualifying businesses access to several tax credits and rebates. To qualify, a business generally needs to have invested at least $500,000 in new facilities and created at least 10 jobs paying at least $40,000 annually. Not every corporation will meet the threshold, but it's worth reviewing if you're planning significant investment in Idaho.
Yes. Every Idaho corporation needs an Employer Identification Number (EIN) for federal tax purposes. You apply for an EIN through the IRS at no cost — the online application is the fastest option. You'll need a valid Taxpayer Identification Number to complete the application. Your EIN is also required to open a business bank account and hire employees.
Idaho corporations file their annual report by the end of the month that matches their original incorporation anniversary date. For example, if you filed your Articles of Incorporation in March, your annual report is due by the end of March each year. The filing fee is $30 for for-profit corporations. Missing the deadline can put your corporation out of good standing with the state.
