Idaho

Idaho's unified entity code (Idaho Registered Agent of Entity Act, Title 30 ch. 21 part 4) states no residency requirement. The agent may be a commercial registered agent, a noncommercial registered agent (an individual or a domestic or foreign entity that serves in Idaho as agent), or the holder of a designated office or position with the entity. Any address stated in a registered agent filing must be a street address in Idaho (Idaho Code § 30-21-403).

Consent required: yes.

Idaho does not use service on the Secretary of State. If the entity has no registered agent or the agent cannot be served with reasonable diligence, service is made by registered or certified mail (or similar commercial delivery) to the entity's principal office, effective at the earliest of receipt, the signed return-receipt date, or 5 days after deposit. If that also fails, a copy may be handed to the individual in charge of any regular place of business (30-21-412(c)).

• Administrative DissolutionRevocation / administrative dissolutionThe state involuntarily ending an entity's authority to do business - for missed annual reports, a lapsed registered agent, or unpaid fees.Read the full entry →. A domestic filing entity without a registered agent for 60 consecutive days (or that fails to notify the Secretary of State of an agent change or resignation within 60 days) may be administratively dissolved; it then continues only to wind up or apply for reinstatementReinstatementRestoring an entity the state revoked or administratively dissolved for missed filings - typically back-filing reports, paying accrued fees and penalties, and filing an application.Read the full entry →.
• Revocation Foreign. A registered foreign entity's registration may be terminated by the Secretary of State for not having a registered agent or for failing to file a statement of change within 30 days of a change in the agent's name or address.
• No Court Access. A foreign filing entity or foreign LLP doing business in Idaho cannot maintain an action or proceeding in Idaho courts unless it is registered - the downstream consequence once a registration is terminated for registered agent failure.
• Reinstatement Fee. Reinstatement after administrative dissolution (available up to 10 years) requires paying all back fees, taxes, interest and penalties, plus a $30 application fee under Idaho Code § 30-21-214(b)(27).

Filing officeFiling officeThe agency that keeps the business register.Read the full entry →

Idaho Secretary of State (SOSBiz)

State fee

$25 online; $45 by paper ($25 base + $20 manual-processing fee). Optional expediteExpeditePaying the state to process a filing faster than its standard queue - same-day, 24-hour, even 2-hour tiers in some states.Read the full entry → +$40, same-day +$100

Term

Indefinite - no expiration/renewal provision (official ABN form and Title 30, ch. 21, Part 8 contain no renewal requirement; remains effective until amended or withdrawn)

Renewal

None required. Amendment filed via Amendment of Certificate of Assumed Business Name; no renewal certificate exists

Publication

Not required. None

Online filing

Available

The regime

Idaho requires any person - individual, partnership, or registered entity - who intends to transact business under an assumed business name to file a certificate of assumed business name with the Idaho Secretary of State before beginning to transact business. The act is a statewide, SOS-level disclosure regime (part 8 of the Idaho Uniform Business Organizations Code hub chapter).

Where it is filed

All certificates of assumed business name are filed with the Idaho Secretary of State; a separate certificate is required for each assumed business name used.

Publication

Part 8 (§§ 30-21-801 to 30-21-810, reviewed in full) contains no newspaper-publication requirementPublication requirementA few states require newly formed or registered entities to publish a notice in designated newspapers (New York's LLC publication is the expensive example) - a real cost of formation that fee tables usually omit.Read the full entry →; filing the certificate with the Secretary of State completes registration.

Term and renewal

A certificate of assumed business name has no fixed term - it is effective on filing and remains in effect until canceled under § 30-21-809.

Name restrictions

An assumed business name must comply with the general name standards of § 30-21-301(a) and (e), may not contain the entity-indicator words or abbreviations required for entities under § 30-21-302, and may not be only the true name of an individual. The definition also bars words or abbreviations that falsely state or imply governmental affiliation or the existence of a filing entity or LLP.

Assumed names for registered entities

Registered entities use the same Part 8 certificate for assumed names (§ 30-21-803(1)(A)). Separately, a foreign entity whose true name fails Idaho's name standards must adopt an alternate name to register; an entity registering under such an alternate name need not also file under the assumed-name statute, and it may thereafter also do business under a name authorized under the assumed/fictitious nameDBA / fictitious nameA name a business operates under that is not its legal name - 'doing business as.' Also: assumed name, trade name, fictitious business name.Read the full entry → statute.

Penalties

A person transacting business under an unregistered assumed business name cannot maintain any legal action in Idaho courts until the certificate is filed.
A person who suffers a loss because of noncompliance may recover damages plus attorney's fees and costs.
Filing a certificate with false, misleading, or incomplete information counts as noncompliance, the same as failing to file at all.

Official source

sos.idaho.gov/business-services-resources/business-forms↗ (opens the official source)

What it is called

Idaho franchise taxFranchise taxA recurring tax on the privilege of existing as an entity in a state - not a tax on franchising a business.Read the full entry → (Idaho Code 63-3025A) / corporate income tax (63-3025) - mutually exclusive, same rate; plus $10 Permanent Building Fund tax (63-3082)

Administering agency

Idaho State Tax Commission (Form 41/41S/65). SOS side imposes nothing beyond the free annual report.

Corporation minimum

$20

How it is computed

CORPORATIONS: Idaho Code 63-3025A imposes a franchise tax 'for the privilege of exercising its corporate franchise within the state' - but it is the income-measured twin of the corporate income tax (63-3025), never both: base = Idaho taxable income (apportioned), rate = 5.3% for taxable years commencing on/after 2025-01-01 (63-3025, set by 2025 H.B. 40), statutory minimum = $20 (waived only for nonproductive mining corps), no cap. Plus flat $10 Permanent Building Fund tax per return (63-3082) => effective corp floor $30/yr. Due with Form 41 on the 15th day of the 4th month after tax-year close (Apr 15 calendar-year). S CORPS: $20 minimum applies expressly (63-3025A) + entity tax only on built-in gains/excess net passive income + $10 PBF (Form 41S). LLCs (default partnership/disregarded): NO franchise/privilege/entity tax; only the $10 PBF flat filing tax if required to file a return (multi-member Form 65 = $10/yr; single-member disregarded = $0); LLC electing corporate taxation is taxed as a corporation above.