Annual Filing Requirements
There is no Annual Report filing fee if the report is filed by the due date.
Annual Report - Secretary of State sends forms to the mailing address specified by the corporation.
Online Annual Report - File the Annual Report Online (You must have received your Due Notice to file online)
Domestic and qualified foreign corporations must file an annual report with the Secretary of State between July 1st and November 30th of the year. The first annual report of a corporation must be filed between July 1st and November 30th of the state fiscal year (July 1st - June 30th), which next succeeds the state fiscal year in which its articles of incorporation or its application for certificate of authority was filed.
Corporation Tax Returns
The income tax rate is 7.6% of taxable Idaho income. A minimum tax of $20 is imposed on all corporations. Nonprofit corporations with no unrelated business income aren't subject to the $20 minimum tax.
Form 41 - Idaho Corporation 2010 Income Tax Return (instructions)
Form 41S - Idaho S Corporation 2010 Income Tax Return (instructions)
Business Tax Forms List - 2001-2010 Business Income Tax Forms
The S corporation must provide each shareholder with a schedule that shows all Idaho income, deductions, apportionment factors, tax credits and tax credit recapture reportable by the shareholder. A copy of this schedule and the federal Schedule K-1, Form 1120S must be attached to the Idaho Form 41S.
Corporate Tax filing is due on or before the 15th day of the 4th month following the close of the tax year; for a calendar year, this is April 15th.