Dissolve an Idaho LLC or corporation

File with the Idaho Secretary of State, then a final tax return.

The catch

Dissolving does not close your Tax Commission permits. Cancel each one when you file its final return, and skip paper unless you like paying $20.

How to close a company in Idaho

  1. File your final tax return

    Idaho dissolution is free online, $20 on paper, and needs no tax clearance.

  2. Wind up the business

    Hold the vote your governing documents and Idaho law require. Pay or set aside what you owe, in the order your lawyer advises.

  3. File with the Idaho Secretary of State

    LLC: Statement of Dissolution, Limited Liability Company, No state fee. corporation: Articles of Dissolution, No state fee.

  4. Pick how to file

    Online, by mail or in person. The Secretary of State says filings currently take about 7 to 10 days. Paid rush filing is available.

  5. Check your records

    Before you close accounts or delete Slack, work out what you must keep and whether a buyer may want it.

Facts and sources

Idaho dissolution facts, each with a link to its source
FactWhat we foundSource
Filing office

Idaho Secretary of State, Business Entities, 208-334-2301

Idaho Secretary of State
corporation: dissolve

Articles of Dissolution (General Business and Professional Corporations)

Fee: No state fee. Free online. Paper adds a $20 manual processing fee. Expedited service adds $40, same-day adds $100. A separate form covers corporations that never issued shares.

Full notes

How to file: File online in SOSBiz at no charge, or mail or deliver the typed paper form with a $20 check to the Secretary of State, 450 N 4th Street, PO Box 83720, Boise. Using the form is optional under Idaho Code 30-29-1403.

Idaho Secretary of Statearchive.sos.idaho.gov
LLC: dissolve

Statement of Dissolution, Limited Liability Company (Idaho Code 30-25-702)

Fee: No state fee. Free online. Paper filings add a $20 manual processing fee. Expedited service adds $40 and same-day service adds $100.

Full notes

How to file: File online in SOSBiz at no charge, or mail or deliver the typed paper form with a $20 check to the Secretary of State in Boise, same address as the corporation form.

Idaho Secretary of Statearchive.sos.idaho.gov
Tax clearance

No. Idaho State Tax Commission.

Tax clearance certificate (letter of good standing), issued on written request and not part of the dissolution filing

Full notes

Neither dissolution form asks for a tax document. Any existing business can ask the Tax Commission for a clearance certificate in writing. Allow 30 days.

legislature.idaho.govlegislature.idaho.govIdaho State Tax CommissionIdaho State Tax Commissionarchive.sos.idaho.govarchive.sos.idaho.gov
Before you file
  • Corporation: state the date dissolution was authorized and, if shareholders approved it, the vote (shares entitled to vote, for and against)
  • Corporation: an officer signs and states their capacity
Full notes
  • LLC: give the company name and the date the certificate of organization was filed. A manager, member or authorized person signs
  • File the final return for each tax type and cancel Tax Commission permits
legislature.idaho.gov
How long it takes

The Secretary of State says filings currently take about 7 to 10 days. Paid rush filing is available.

Idaho Secretary of State
Other tax stops
  • Idaho State Tax Commission: Final return and permit cancellation (7 to 14 days in TAP, up to 30 days by website form)
  • Idaho State Tax Commission: Tax clearance certificate on written request (allow 30 days)
Idaho State Tax CommissionIdaho State Tax Commission

Fees and form numbers change, so check the source before you file.

A checklist can keep you from forgetting things. It cannot tell you what your state requires today. Have your lawyer or CPA look at it before you rely on it. Vaultfish helps you run the process. We are not lawyers and this is not legal advice. If you need counsel who knows this area, we can point you to one. Ask for a referral

Questions people ask

How much does it cost to close a Idaho LLC or corporation?

LLC (Statement of Dissolution, Limited Liability Company): no state filing fee. corporation (Articles of Dissolution): no state filing fee. Fees change, so check the source link before you pay.

Do I need tax clearance to close a Idaho company?

Idaho does not require a tax clearance before you file. Dissolving does not close your Tax Commission permits. Cancel each one when you file its final return, and skip paper unless you like paying $20.

Where do I file in Idaho?

File with the Idaho Secretary of State, Business Entities. You can file online, by mail or in person.

How long does it take to close a company in Idaho?

The Secretary of State says filings currently take about 7 to 10 days. Paid rush filing is available.

What happens to my Slack, email and CRM when I close?

Closing the company does not decide what happens to your records. Keep what tax and payroll rules ask for. The IRS gives retention periods on its site. Then check what the rest could be worth before you delete it.

Is this legal advice?

No. We read the state pages so you don't have to, then link to them so you can check our work. Have your lawyer or CPA read it too. They like that.