Updated August 12, 2026. Quick answer. To dissolve an LLC in Idaho you file the Statement of Dissolution (Limited Liability Company) — no form number; filed with the Idaho Secretary of State (online via SOSBiz, and it can be filed online or on paper. Fee: $0 online via SOSBiz; $20 manual-processing fee for paper filing. Idaho requires no tax-clearance certificate to accept the filing. Until that filing is accepted the LLC still legally exists — and whatever Idaho charges an LLC each year keeps accruing against it.
What you file in Idaho, and what it costs
| Item | Detail |
|---|---|
| Filing | Statement of Dissolution (Limited Liability Company) — no form number; filed with the Idaho Secretary of State (online via SOSBiz, or the SOS paper ‘Statement of Dissolution’ PDF) |
| Fee | $0 online via SOSBiz; $20 manual-processing fee for paper filing |
| How you can file | both — Online through SOSBiz (preferred, no fee) or paper by mail/in person to Office of the Secretary of State, 450 N 4th Street, PO Box 83720, Boise ID 83720-0080 (with $20 manual-processing fee). |
| Tax clearance | not required |
| Statute | Idaho Code §§ 30-25-701 and 30-25-702 (dissolution, winding up, statement of dissolution/termination); §§ 30-21-601 to 30-21-604 (administrative dissolution/reinstatement) |
Under Idaho Code 30-25-702(b)(2)(A) a dissolved LLC ‘may deliver to the secretary of state for filing a statement of dissolution stating the name of the company and that the company is dissolved’ — the filing is permissive, and a separate optional Statement of Termination may be filed once winding up is complete (same section). SOS strongly steers filers to SOSBiz online filing.
On the fee. SOS Business Forms fee schedule lists the LLC Statement of Dissolution at ‘$20 (manual processing fee)’ for paper and states ‘Filing online is the fastest option and avoids the additional $20 manual processing fee required for paper submissions.’ Expedited service +$40, same-day +$100 per the paper form.
If you would rather have it filed for you
Bizee will prepare and file the dissolution paperwork described above in Idaho on your behalf. The state filing fee is separate and you pay it either way. Filing it yourself, by the official route above, stays the cheapest way to close an LLC.
Bizee’s BBB rating, verified directly against BBB’s own listing on September 3, 2026: a C, not accredited, with 83 complaints filed and BBB’s own finding that the business “has failed to resolve underlying cause(s) of a pattern of complaints.” Check BBB’s current listing yourself before you buy. A rating we did not just verify is worse than none.
Bizee does not publish a price for this filing on the page this link opens, so you will have to ask for one. We earn a commission if you buy through this link, between $20 and $175 depending on which service you buy, disclosed here rather than left vague. It does not change the price you pay. We are not a law firm and this is not legal advice. Affiliate Disclosure.
See Bizee’s dissolution service
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Tax clearance in Idaho
No tax-clearance certificate is required to file in Idaho. That is not the same as owing nothing — it means the state will accept the filing without a revenue-agency sign-off first.
Neither the SOS dissolution form/fee page nor Idaho Code 30-25-702 conditions the filing on tax clearance. The state’s official closure page (business.idaho.gov/assistance-resources/business-closure/) says only that ‘state tax permits, including sales tax permits, need to be cancelled or transferred, withholding accounts closed or transferred and a final tax return filed’ — no pre-dissolution clearance certificate. Third-party claims that Idaho requires a ‘Certificate of Account Status’ before dissolving are not supported by any official Idaho source.
Do not just walk away
Closing the business is not closing the entity. Failure to file the (free) annual report triggers administrative dissolution: SOS notice, 60 days to cure, then administrative dissolution; entity continues only to wind up; reinstatement available up to 10 years
Idaho Code 30-21-601 (grounds: annual report not delivered by due date, no registered agent, etc.), 30-21-602/603 (notice; if the entity ‘does not cure or demonstrate the nonexistence of each ground within 60 days after service of the notice, the Secretary of State shall administratively dissolve the entity’). Idaho’s annual report has no fee and there is no franchise tax, so no monetary charges accrue — the consequence is loss of good standing/name and administrative dissolution. Reinstatement application allowed within 10 years of dissolution.
Closing the tax accounts
Cancel/transfer state tax permits (incl. sales tax), close or transfer withholding accounts, and file a final Idaho return with the State Tax Commission
Per the official Business.Idaho.gov closure page; handled with the Idaho State Tax Commission separately from the SOS filing. No clearance document flows back to the SOS.
Before you file
- The order the steps go in — internal decision, creditors and distributions, the state filing, the final returns, then the registrations you are still paying for.
- What an LLC costs to keep alive in Idaho — the bill that keeps running until this filing lands.
- What dissolution costs in all 51 jurisdictions — the fee, the filing route and the tax-clearance flag, side by side.
- What happens if you simply stop filing — administrative dissolution is the walk-away trap happening to you rather than by you.
We do not form or dissolve LLCs and we do not sell filing services. The only ask on this page is a sponsored link, marked as one, and we may be paid if you use it. Nothing above changes based on that.
Sources and limits
Idaho Code §§ 30-25-701 and 30-25-702 (dissolution, winding up, statement of dissolution/termination); §§ 30-21-601 to 30-21-604 (administrative dissolution/reinstatement). Fee, form and procedure read 2026-08-10 from the official source.
Research note. Statutory text confirmed directly at https://legislature.idaho.gov/statutesrules/idstat/Title30/T30CH25/SECT30-25-702/. Paper form: https://sos.idaho.gov/CORP/forms/LLC/LLC%20Dissolution.pdf (redirects to archive.sos.idaho.gov). Closure tax steps: https://business.idaho.gov/assistance-resources/business-closure/.
Honest gap. This page covers the state filing that ends the entity, its fee and its tax-clearance condition. It does not cover creditor claims against a dissolved LLC, disputes between members, the tax treatment of a final distribution, reinstatement after an administrative dissolution, or withdrawal from any other state you registered in — each of those has its own rules. General information, not legal or tax advice. See methodology and corrections.
If Idaho already ended it for you, this is the other direction. Administrative dissolution is not the filing you make on purpose, and in Idaho the LLC Act carries no reinstatement rules of its own; the shared business-entity code it points to allows a genuinely generous ten years. The statute is quoted on reinstating an Idaho LLC.
Not ready to dissolve? If the LLC still has work to do, just under a different state’s law, see moving an LLC out of Idaho instead of closing it.
Closing a for-profit corporation, not an LLC? See dissolving a corporation in Idaho for the statute-specific filing, tax-clearance rule and fee.
Related: Idaho’s registered agent requirements, including who can serve and what happens if you don’t have one.
Related: Idaho’s LLC Certificate of Good Standing cost, including who issues it and how fast you can get one.
See LLC Cost by State: The Five-Year Number, Not the Filing Fee for more on this.