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.
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, sell filing services, or take a commission from anyone who does. No advertising appears on this page and we earn nothing from it.
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.