Idaho State Form

Idaho LLC Operating Agreement

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Idaho Legal Requirements

Key ID statutes and obligations that apply to your llc operating agreement.

Requirements

  • Idaho Uniform Limited Liability Company Act (Idaho Code §30-25-101 et seq.) governs
  • Operating agreement is not required to be filed but should be in writing
  • Articles of Organization filed with Idaho Secretary of State; $100 filing fee
  • Annual report required (no fee) to maintain good standing
  • Registered agent with Idaho street address required

Restrictions & Limits

  • Operating agreement may not eliminate members' right to information (Idaho Code §30-25-410)
  • Managers owe duty of care and loyalty unless modified by operating agreement
  • Single-member LLCs must still maintain separation from personal finances
  • Foreign LLCs must register before conducting business in Idaho ($100 fee)

Official Statute References

Primary Idaho statutes governing this document type.

Idaho LLC Operating Agreement FAQ

Common questions about llc operating agreements under Idaho law.

How much does it cost to form an LLC in Idaho?

The Articles of Organization filing fee is $100. There is no annual report fee; the annual report itself is free but mandatory. Idaho does not impose a franchise tax or minimum annual tax on LLCs, making it one of the cheaper states for LLC maintenance. Registered agent services typically cost $50–$150/year if using a commercial agent.

Does Idaho require an operating agreement?

Idaho law does not require a written operating agreement, but Idaho Code §30-25-105 allows operating agreements to modify nearly all default statutory rules. Without one, all disputes default to the Idaho Uniform LLC Act. Multi-member LLCs especially need written agreements covering profit allocation, management, voting, and buy-sell provisions.

What is Idaho's LLC annual report requirement?

Idaho LLCs must file an annual report with the Secretary of State. The report is due between January 1 and the end of the month of the LLC's anniversary of formation. There is no filing fee for the annual report. Failure to file results in administrative dissolution, which requires reinstatement and a $30 reinstatement fee.

Can an Idaho LLC have one member?

Yes. Single-member LLCs are fully recognized under Idaho law and provide limited liability protection. For tax purposes, a single-member LLC is treated as a disregarded entity (taxed as a sole proprietor) by default. The owner should still maintain a separate bank account and operating agreement to preserve the liability shield.

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Disclaimer: LegalLawDocs.com provides self-help legal documents for informational purposes only. The documents and information on this site do not constitute legal advice and are not a substitute for consultation with a licensed attorney. Laws vary by state and change frequently — review your document with a qualified professional before relying on it.