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How to Dissolve a Corporation in Idaho (Articles of Dissolution, $20)

Updated September 4, 2026. Quick answer: a Idaho for-profit corporation dissolves by filing Articles of Dissolution under Idaho Code §§ 30-29-1402 to 30-29-1403 for $20, and Idaho does not gate the filing on a tax clearance certificate.

The filing, and what Idaho calls it

Under the Idaho Uniform Business Organizations Code (Title 30, Chapter 29, Idaho’s version of the Model Business Corporation Act), the board of directors must adopt a resolution proposing dissolution and, unless a conflict of interest applies, recommend it to shareholders, who must approve by a majority of votes entitled to be cast at a quorate meeting (Idaho Code §30-29-1402). Once authorized, the corporation dissolves by delivering Articles of Dissolution to the Secretary of State stating the corporation’s name, the date dissolution was authorized, and (if shareholder-approved) a statement that approval followed the required procedure (Idaho Code §30-29-1403). A corporation that has not issued shares or commenced business may instead dissolve under the simplified §30-29-1401 procedure.

The tax clearance question

Idaho does not gate the Articles of Dissolution on a tax clearance certificate. Neither Idaho Code §§30-29-1401 to 1403 nor the Secretary of State’s official Articles of Dissolution form/instructions or business-forms fee schedule mention or require a tax clearance certificate from the Idaho State Tax Commission as a condition of filing or accepting the dissolution. The Tax Commission’s tax clearance certificate (a letter of good standing) is a separate, optional document requested in writing for other purposes and is not referenced in the dissolution statute or SOS filing materials. (Not applicable to voluntary dissolution filing; general tax clearance certificate program described at tax.idaho.gov) That does not erase the corporation’s final tax filings; it just means the Secretary of State’s office is not the one checking for them before accepting the paperwork.

Creditors and the claims window

Idaho makes available, but does not require, a formal notice-to-known-and-unknown-creditors procedure, with a 120-day claims-bar window. A dissolved corporation may notify known claimants in writing; the notice must set a claims deadline no fewer than 120 days after the notice is effective, and unmet claims are then barred. The corporation may also separately publish notice for unknown claimants, barring claims not enforced within 3 years of publication (Idaho Code §30-29-1407). (Idaho Code §§ 30-29-1406 (known claims), 30-29-1407 (other/unknown claims))

What the filing costs

The Articles of Dissolution carries a $20 filing fee. The Articles of Dissolution, General Business form lists a $0 base filing fee plus a $20 manual-processing fee (effectively $20 total for a typed paper filing); expedited service adds $40, same-day service adds $100.

What this page does not answer

Dissolving the entity at the state level and closing it out with the IRS are two separate processes. A final federal return, IRS Form 966 in some circumstances, and canceling the EIN are governed by federal law, not by Idaho’s corporation statute, and this cluster does not source them. We have the state-filing answer at primary and the federal-closeout answer not at all.

This page sells nothing and links to no filing service. Dissolving a corporation is a filing-desk task with a statutory answer, and the answer is either in the state’s code and the Secretary of State’s own instructions or it is not.

This page covers a for-profit business corporation. If you are closing an LLC in Idaho instead, the filing, fee and statute are different: see dissolving an LLC in Idaho.

Sources

Every citation on this page is statutory or the Secretary of State’s own official filing instructions. No formation service, no registered-agent marketing page and no aggregator is cited anywhere in this cluster; those are the only publishers of the competing versions.

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