How much does it cost to dissolve an Idaho LLC?

The Statement of Dissolution is $0 when filed online through SOSBiz. Paper filings by mail cost $20 (the manual processing fee that applies to every paper submission). Idaho also offers optional expedited service at $40 for next-day or $100 for same-day, but online filing is already fast enough that these tiers rarely make sense. The baseline cost is zero.

How long does Idaho LLC dissolution take?

Online filings through SOSBiz typically post within one business day, often immediately. Paper filings mailed to the Boise office take 7 to 10 business days. Idaho offers $40 next-business-day or $100 same-business-day expedited service on most filings, but online is already the fastest available path.

Do I need a tax clearance certificate in Idaho?

No. The Idaho State Tax Commission does not issue or require a tax clearance certificate before the Secretary of State will accept a Statement of Dissolution. You still need to file final Form 65 (pass-through) or Form 41 (corporate) returns and cancel sales or withholding permits at tax.idaho.gov, but clearance is not a prerequisite.

What vote is needed to dissolve an Idaho LLC?

Under Idaho Code Section 30-25-701, the default is affirmative vote or consent of all members if the operating agreement is silent. Your agreement controls, so pull it, follow its threshold, and document the vote in a written consent before filing. See the Idaho LLC formation page for more on the operating agreement framework.

What happens if I just stop filing the annual report?

The Secretary of State administratively dissolves the LLC within 60 days after the annual report deadline (end of the formation-anniversary month). There is no monetary late fee, so the only cost is the messier reinstatement process later. Filing the $0 Statement of Dissolution online before the annual report lapses is cleaner and takes five minutes.

Do I still owe Idaho income tax after dissolution?

Pass-through LLCs owe no entity-level Idaho income tax; members report their share on personal returns. LLCs taxed as C-corps owe the 5.3% corporate income tax (flat, with a $20 minimum) until a final Form 41 is filed. File the final return for the tax year of dissolution and close any related permits at tax.idaho.gov to stop the $20 minimum from accruing if C-corp.

Do I need to notify the IRS?

Yes. File a final federal return marked as the final return (Form 1065 for multi-member, Schedule C on Form 1040 for single-member, Form 1120 or 1120-S if taxed as a corporation), file IRS Form 966 within 30 days of the dissolution resolution if the LLC had C-corp treatment, and close the EIN by writing to the IRS. The IRS close-a-business page covers the federal checklist.

Dissolve an Idaho LLC: $0 online, same-day processing

Free Filing fee Statement of Dissolution of a Limited Liability Company

Online or mail Filing path Expedite $40

1 business day online Approval time

Not required Tax clearance

The quick read on dissolving a Idaho LLC

Idaho charges nothing to accept the dissolution document, one of the cheapest jurisdictions in the country. Idaho accepts the dissolution filing online or mail, with online approvals in about 1 business day. There is no formal tax clearance requirement, so the filing itself is the bottleneck rather than tax review.

Dissolution is a procedural filing, not a tax audit. The Secretary of State's job is limited to confirming the document is properly completed and the LLC is in good standing. What matters most for Idaho filers is the order of operations: vote, file, and close the federal side. Each step is simple individually; doing them out of order or skipping the federal step is what causes problems years later.

Dissolution steps in Idaho

The state-specific procedure, in order. Skip any step and the state's dissolution filing will be rejected or left incomplete.

Member vote to dissolve
Idaho's LLC statute calls for a per operating agreement member vote to dissolve, unless your operating agreement specifies a different threshold. Document the vote in meeting minutes or a written consent.
File the Statement of Dissolution of a Limited Liability Company with Idaho Secretary of State - Business Services Division
Filing is free. Online filing is available through the state portal. Mail filings are accepted. Paid expedite available for $40.
Close federal tax obligations with the IRS
File the final federal return, check the "final return" box, and file Form 966 if the LLC had C-corp tax treatment. Close the EIN by writing to the IRS. See the IRS close-a-business page for the full federal checklist.
Cancel other registrations
Sales tax permits, employer accounts, business licenses, fictitious-name registrations, and foreign-qualification filings in other states all need to be wound down separately from the LLC dissolution itself. The state won't do this automatically.

How this plays out in Idaho

Start with the member vote. Under Idaho Code Section 30-25-701, the default is affirmative vote or consent of all members if the operating agreement is silent. Document the vote in a written consent.

File the Statement of Dissolution online through SOSBiz at sosbiz.idaho.gov. The base filing fee is $0 for online submission; the same filing on paper costs $20 (the manual processing fee). Processing is typically immediate to 1 business day online, versus 7 to 10 business days by mail. Idaho offers expedited service at $40 (next business day) or $100 (same business day) surcharge on most filings, but the standard online speed rarely justifies paying extra.

Close the state tax side separately. The Idaho State Tax Commission does not require a tax clearance certificate before the Secretary of State will accept the Statement of Dissolution, but the LLC still needs to file final returns (Form 65 for pass-through LLCs, Form 41 for LLCs taxed as C-corps) and cancel any sales or withholding permits through tax.idaho.gov. Close the federal side last with a final federal return marked "final," IRS Form 966 if taxed as a corporation, and a written EIN closure request.

What a clean Idaho dissolution actually costs

The Secretary of State fee is rarely the biggest line item. For most Idaho LLC owners, the real cost is a combination of the filing fee, outstanding state tax, federal closure, and any foreign-LLC wind-downs in other states.

Cost component	Amount	Notes
Base Secretary of State filing	Free	No SoS fee in Idaho
Paid expedite (optional)	+$40	24-hour turnaround
Final federal return (DIY)	Free	Or $200 to $800 if a CPA prepares it
Foreign-LLC withdrawals (if any)	$10 to $125 per state	Each state where you qualified as foreign LLC

How Idaho compares to other states

Idaho charges nothing to accept the dissolution document, one of the cheapest jurisdictions in the country. Across all 51 US jurisdictions, the median dissolution fee is $30 and the average is $46; fees cluster between $0 and $75, with Delaware and DC at the $220 top end. By fee ranking, Idaho sits at #2 from cheapest to most expensive.

Filing path matters as much as the fee. Idaho's online or mail dissolution process gives you flexibility: online for speed, mail as a backup when you need an original signature for another purpose. Idaho does not impose a formal tax clearance check, which shortens the overall timeline compared to states that do.

Requirements at a glance

Tax clearance required No clearance step required by state

Public notice required No publication requirement

Member vote standard per operating agreement

per operating agreement

Attorney required DIY filing permitted

Online filing https://sosbiz.idaho.gov/

Yes

Mail filing Office of the Secretary of State, 450 N 4th Street, PO Box 83720, Boise, ID 83720-0080

Yes

Common pitfalls

The most common Idaho mistake is mailing the paper form when online filing is free and instant. Idaho charges a $20 manual processing fee on every paper filing, including the Statement of Dissolution, so the "free" dissolution becomes $20 if you use the mail. Create a free SOSBiz account instead and file in five minutes.

The second pitfall is the annual report, which is also $0 online and comes due by the end of the LLC's formation-anniversary month each year. There is no late fee, but the Secretary of State administratively dissolves the LLC within 60 days of the deadline if the report is not filed. LLCs that let the annual report lapse end up in administrative dissolution rather than a clean voluntary closure, which is tidier to reverse but still worse than filing a $0 Statement of Dissolution online while the entity is current.

What happens after the state accepts your filing

Once the Secretary of State accepts the Statement of Dissolution, the LLC is dissolved under the Idaho Uniform Limited Liability Company Act and the entity name is released. Members should complete winding up, pay creditors, and distribute remaining assets. File the LLC's final federal return for the year of dissolution, close the EIN with the IRS, and close any Idaho State Tax Commission accounts separately. Creditor claims survive under Idaho Code Section 30-25-707 for up to three years against the LLC's remaining assets, so keep bank records and books accessible for that window.

Documents and filings checklist

Written consent or meeting minutes
Record the member vote to dissolve. Keep with corporate records.
Statement of Dissolution of a Limited Liability Company
Filed free at Idaho Secretary of State - Business Services Division. Form PDF.
Final federal return
Form 1065 (multi-member), Schedule C on 1040 (single-member), or 1120/1120-S if corp-taxed. Check the "final return" box.
IRS Form 966
Only if the LLC had C-corp tax treatment. Due within 30 days of the dissolution resolution.
IRS EIN closure letter
Sent to the IRS requesting the EIN be closed. See the IRS close-a-business checklist.
State tax permit cancellations
Sales tax, employer withholding, unemployment insurance. Each is a separate filing with the state tax and labor agencies.
Foreign-LLC withdrawals
Certificate of Withdrawal filed with each state where the LLC was registered to do business as a foreign LLC.

Filing agency

Idaho Secretary of State - Business Services Division

Website: sos.idaho.gov/business-services
Phone: (208) 334-2301
Mail: Office of the Secretary of State, 450 N 4th Street, PO Box 83720, Boise, ID 83720-0080
Office: 450 N 4th Street, Boise, ID 83702
Hours: 8:00 AM to 5:00 PM Mountain, Monday to Friday

Frequently Asked Questions

How much does it cost to dissolve an Idaho LLC?

The Statement of Dissolution is $0 when filed online through SOSBiz. Paper filings by mail cost $20 (the manual processing fee that applies to every paper submission). Idaho also offers optional expedited service at $40 for next-day or $100 for same-day, but online filing is already fast enough that these tiers rarely make sense. The baseline cost is zero.
How long does Idaho LLC dissolution take?

Online filings through SOSBiz typically post within one business day, often immediately. Paper filings mailed to the Boise office take 7 to 10 business days. Idaho offers $40 next-business-day or $100 same-business-day expedited service on most filings, but online is already the fastest available path.
Do I need a tax clearance certificate in Idaho?

No. The Idaho State Tax Commission does not issue or require a tax clearance certificate before the Secretary of State will accept a Statement of Dissolution. You still need to file final Form 65 (pass-through) or Form 41 (corporate) returns and cancel sales or withholding permits at tax.idaho.gov, but clearance is not a prerequisite.
What vote is needed to dissolve an Idaho LLC?

Under Idaho Code Section 30-25-701, the default is affirmative vote or consent of all members if the operating agreement is silent. Your agreement controls, so pull it, follow its threshold, and document the vote in a written consent before filing. See the Idaho LLC formation page for more on the operating agreement framework.
What happens if I just stop filing the annual report?

The Secretary of State administratively dissolves the LLC within 60 days after the annual report deadline (end of the formation-anniversary month). There is no monetary late fee, so the only cost is the messier reinstatement process later. Filing the $0 Statement of Dissolution online before the annual report lapses is cleaner and takes five minutes.
Do I still owe Idaho income tax after dissolution?

Pass-through LLCs owe no entity-level Idaho income tax; members report their share on personal returns. LLCs taxed as C-corps owe the 5.3% corporate income tax (flat, with a $20 minimum) until a final Form 41 is filed. File the final return for the tax year of dissolution and close any related permits at tax.idaho.gov to stop the $20 minimum from accruing if C-corp.
Do I need to notify the IRS?

Yes. File a final federal return marked as the final return (Form 1065 for multi-member, Schedule C on Form 1040 for single-member, Form 1120 or 1120-S if taxed as a corporation), file IRS Form 966 within 30 days of the dissolution resolution if the LLC had C-corp treatment, and close the EIN by writing to the IRS. The IRS close-a-business page covers the federal checklist.
How long does LLC dissolution take in Idaho?

Online filings are processed in about 1 business day through the state portal. Mail filings take about 10 business days once received. Paid expedite for $40 cuts processing to 24 hours.
Can I file the Statement of Dissolution of a Limited Liability Company online?

Yes. Idaho accepts LLC dissolution filings online through the state portal. Mail is also accepted as an alternative.
What vote is required to dissolve a Idaho LLC?

Idaho's LLC statute specifies a per operating agreement member vote to dissolve, unless the operating agreement sets a different threshold. Most LLCs follow the statutory default. Document the vote in a written consent or meeting minutes before filing any dissolution paperwork.
Does dissolution close my federal tax obligations?

No. The Idaho Secretary of State does not notify the IRS. You have to close the federal side separately: file a final federal return marked as "final," file IRS Form 966 within 30 days if the LLC had C-corp tax treatment, and close the EIN by writing to the IRS. The EIN stays on file forever; closing it flags the entity as inactive so automated notices stop. See the IRS close-a-business page for the full federal checklist.
Will my LLC name become available for someone else to use after dissolution?

In most cases yes. Idaho typically releases the LLC name back to the general pool once the dissolution filing is accepted, and a third party can register a new entity under the same name shortly thereafter. If preserving the brand matters, keep a minimal LLC active or register the business name as a trademark.

Idaho LLC formationOpen the Idaho LLC guide →
All dissolution guidesBack to dissolution hub →
IRS close-a-business checklistFederal side of closing an LLC →

Sources

Filing fee: sos.idaho.gov/business-services/business-fees/ · verified April 21, 2026
Idaho Secretary of State Business Fees schedule. Statement of Dissolution for a Limited Liability Company is filed at no charge ($0) when submitted online through SOSBiz or by mail on the standard form. Authority: Idaho Code Section 30-25-702.
File online: sosbiz.idaho.gov/ · verified April 21, 2026
Idaho SOSBiz portal accepts LLC Statement of Dissolution filings. Online processing is typically immediate to 1 business day; mail filings take 7 to 10 business days.
Tax clearance required: tax.idaho.gov/taxes/business/closing-a-business/ · verified April 21, 2026
Idaho State Tax Commission does not require a tax clearance certificate before the Secretary of State accepts a Statement of Dissolution. The LLC must file a final Form 65 (Idaho Partnership Return of Income) or final Form 41 if taxed as a corporation, and cancel its permit accounts.
Member vote standard: legislature.idaho.gov/statutesrules/idstat/Title30/T30CH25/SECT30-25-7… · verified April 21, 2026
Idaho Code Section 30-25-701 (Idaho Uniform Limited Liability Company Act). LLC dissolves upon events specified in the operating agreement or by the affirmative vote or consent of all members if the operating agreement is silent.
Expedited: sos.idaho.gov/business-services/business-fees/ · verified April 21, 2026
Idaho Secretary of State offers expedited processing for a $40 surcharge (next business day) or $100 surcharge (same business day) on most business entity filings.
Irs closure url: www.irs.gov/businesses/small-businesses-self-employed/closing-a-busine… · verified April 21, 2026
IRS closing-a-business checklist covers final federal returns and EIN account closure.

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How to dissolve an Idaho LLC