Form Your Idaho S Corporation
Incorporate in the Gem State for $100, then elect S-corp status for pass-through taxation, payroll-tax savings, free annual reports, and no franchise tax
Filed in Idaho
The Gem State · ID
- State filing fee$100
- Processing time7-10 business days standard (online); 15-20 days paper
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report$0 (free online filing) — due Anniversary month of formation (required)
- State tax rate5.3% flat corporate income tax
- Expedited option8 working hours (+$40)
Form your Idaho S-Corp — pay only the state filing fee, nothing more.
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Everything to launch your Idaho S-Corp
Free formation means you pay only the $100 state filing fee. All core services are included at no extra charge.
Articles of Incorporation filing
We prepare and submit your Articles of Incorporation to the Idaho Secretary of State.
Registered agent
Required in Idaho — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an S-Corp in Idaho
Idaho pairs one of the fastest-growing economies in the US with a flat 5.3% corporate income tax, no franchise tax, and free annual reports - a low-overhead home base for an S corporation. With pass-through taxation flowing profits to your personal return, the Gem State's booming Boise tech scene and low cost of living let owner-operators keep more of what they earn.
Pass-through taxation - profits flow to your personal return, avoiding the entity-level double tax C corporations face
Self-employment tax savings - pay yourself a reasonable W-2 salary and take remaining profits as distributions free of payroll tax
No annual report fee - Idaho charges $0 to file your required annual report online
No state franchise tax for Idaho corporations
Low state filing fee of just $100 to form the underlying corporation
One of the fastest-growing economies in the United States, anchored by the booming Boise metro tech scene
Liability protection - shareholders' personal assets stay separate from business debts and obligations
Affordable expedited filing available for $40 if you need to move fast
Key features of a Idaho S-Corp
- Pass-through taxation with no entity-level double tax
- Payroll-tax savings on profit distributions above a reasonable salary
- No annual report fee ($0) and no state franchise tax
- Low $100 corporation filing fee in a fast-growing economy
- Form 2553 election required within 75 days of formation
Major industries in Idaho
Form your Idaho S-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes 7-10 business days standard (online); 15-20 days paper.
- 01
Choose Your Corporation Name
Your name must include a corporate designator such as 'Corporation,' 'Incorporated,' 'Company,' or an abbreviation like 'Corp.' or 'Inc.' Check availability through the Idaho Secretary of State's business entity search.
- 02
Appoint a Registered Agent
Idaho requires a registered agent with a physical address in the state who is available during business hours to receive legal and state documents.
- 03
File Articles of Incorporation
Submit your Articles of Incorporation to the Idaho Secretary of State to create the corporation. The filing fee is $100 and online filing is available, with processing in 7-10 business days.
- 04
Hold the Organizational Meeting
Adopt bylaws, appoint directors and officers, and issue a single class of stock. S corporations may have only one class of stock, so structure your shares accordingly.
- 05
Obtain an EIN and File Form 2553
Get a free EIN from the IRS, then file Form 2553 to elect S corporation status. You must file within 75 days of formation (or by March 15 to apply for the current tax year).
- 06
File Your Annual Report
Idaho corporations must file an annual report during the anniversary month of formation. Filing is free online but remains a required compliance step.
Idaho S-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
Idaho S-Corp requirements checklist
Everything you need to form and maintain a Idaho S-Corp in 2026.
- File Articles of Incorporation with the Idaho Secretary of State ($100)
- File IRS Form 2553 to elect S corporation status within 75 days of formation
- Appoint a registered agent with a physical Idaho address
- Have no more than 100 shareholders, all US citizens or residents (foreign owners are not eligible)
- Issue only one class of stock
- Pay shareholder-employees a reasonable W-2 salary before taking distributions
- File the free Idaho annual report during your anniversary month
Filing information
- Formation document
- Articles of Incorporation
- Filing agency
- Idaho Secretary of State
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $20 (4 months)
Free formation — pay only the state fee
Kicker formation is free. You pay the $100 Idaho state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in Idaho)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
Idaho S-Corp questions, answered
Common questions about forming an S-Corp in Idaho. Can't find an answer? Talk to our team.
How do I form an S corporation in Idaho?
An S corporation is a federal tax election, not a separate state entity. You first form a corporation by filing Articles of Incorporation with the Idaho Secretary of State for $100, then file IRS Form 2553 to elect S corporation status. The state filing is processed in 7-10 business days online.
How much does it cost to form an S corporation in Idaho?
The Idaho state filing fee to incorporate is $100. The S corporation election itself (IRS Form 2553) is free. Idaho also charges $0 for annual reports, keeping ongoing compliance very affordable.
What is the deadline to file Form 2553 for S corp status?
You must file IRS Form 2553 within 75 days of forming your corporation, or by March 15 to have the election apply to the current tax year. Missing the deadline means your corporation is taxed as a C corporation until the election takes effect.
How does an S corporation save on taxes?
S corporations are pass-through entities, so profits avoid the entity-level double tax that C corporations face. Shareholder-employees pay themselves a reasonable W-2 salary subject to payroll tax, then take remaining profits as distributions that are not subject to self-employment or payroll tax. Idaho's flat 5.3% corporate income tax and any personal state income tax still apply.
Who is eligible to own an Idaho S corporation?
S corporations may have no more than 100 shareholders, all of whom must be US citizens or residents - foreign owners are not eligible. The corporation may issue only one class of stock. If your ownership doesn't meet these rules, a standard corporation or LLC may fit better.
Does Idaho charge for annual reports?
No. Idaho is one of the few states that charges $0 for corporate annual reports. The report is still required and must be filed during your anniversary month of formation through the Idaho Secretary of State.
How fast can I incorporate in Idaho?
Standard processing through the Idaho Secretary of State takes 7-10 business days online (15-20 days for paper filings). Expedited processing is available for $40 if you need your corporation formed faster before electing S corp status.
Does my Idaho S corporation have to file a BOI report?
Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from Beneficial Ownership Information (BOI) reporting. Only foreign-formed entities registered to do business in a US state still file, so a domestic Idaho corporation is not required to submit a BOI report.
Idaho government filing resources
Filing fees for common S-Corp services
Official Idaho state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
Reservation lasts 4 months (~120 days) per Idaho Code 30-1-402/53-603.
$10 flat fee, same regardless of entity type (LLC/corp/nonprofit).
Learn moreCertified Copy = $10 base + $0.25 per page (includes the original filing and all amendments).
$10.00 statutory fee per document (apostille or certificate of authentication).
Same Foreign Registration Statement form and $100 base fee applies to Business Corporation (covers C-Corp and S-Corp).
Learn moreIdentical to the Idaho corporation (S-corp is a federal IRS election via Form 2553, not a separate Idaho state entity).
Learn moreIdentical to the Idaho corporation (S-corp is a federal IRS election via Form 2553, not a separate Idaho state entity).
Learn moreEverything you need to run your Idaho S-Corp
Formation is the first step — stay compliant and operational with these services.
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Ready to form your Idaho S-Corp?
Formation is free — you pay only the $100 Idaho state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in 7-10 business days standard (online); 15-20 days paper.
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