Idaho Foreign Registration · Delaware LLCs
Registering in Idaho as a Delaware LLC
Idaho charges a Delaware LLC the same $100 it charges every other foreign LLC, and asks for a Delaware good standing certificate that costs $50 in its short form. After that Idaho wants a yearly report for no fee. Delaware's $400 tax, due June 1, is the real recurring cost. Add them up and the state charges in year one are $550.
Where each charge falls
| Charge | Delaware | Idaho |
|---|---|---|
| Entry | Already formed there | Foreign Registration Statement, $100 online |
| Proof for the other state | Good standing certificate, $50 | Takes one issued no more than 90 days earlier |
| Every year | $400 tax by June 1 | Report, no fee |
| If you fall behind | $200 on top of the tax | Termination after notice |
| Agent | Delaware address | Physical street address in Idaho |
How the certificate step goes
You ask the Delaware Division of Corporations for a certificate of good standing. The short version is $50. There is a catch worth knowing: Delaware will not issue the certificate while the annual tax stands unpaid, so settle the tax first. The date on the certificate then starts Idaho's 90 day clock, which argues for ordering it last.
What goes in which box
Copy the name from the Delaware certificate into item 1, tick the LLC box in item 3, and write Delaware in item 4. The principal office in item 5 is wherever the company actually works. Delaware requires every LLC to keep a registered office there, so item 6 takes the Delaware agent's address. The Idaho agent, who is a different appointment, goes in item 8, and a member or manager goes in item 9.
Why the first-year number looks large
Of the $550 first-year total, $400 is Delaware's tax, which the company owes whether or not it ever works in Idaho. Idaho's own part is the $100 registration and, in every later year, nothing.
When a Delaware tax payment goes missing
Miss June 1 and Delaware adds $200, then stops taking other filings from the LLC until the tax is paid. That matters in Idaho because an amendment or a fresh registration needs a new Delaware certificate, and Delaware will not supply one in that state. Pay the tax before you plan anything that needs paper from Delaware.
Owners, parents and subsidiaries
Owning a Delaware LLC that works in Idaho does not make the owner a business operating in Idaho. The Code treats an interest holder or governor as outside the definition of doing business on that basis alone. The Delaware LLC registers if it works here, a Delaware parent does not, and an Idaho-formed subsidiary needs no foreign registration at all.
Renaming the company
If the Delaware name changes, the Idaho registration must follow. File the Amendment of Foreign Registration Statement at $30 with a new Delaware certificate. Where the new name falls foul of Idaho's name rules, the amendment adopts an alternate name, and until then the entity should not trade under the noncomplying one.
A Delaware LLC in Coeur d'Alene
Take a Delaware LLC that runs short-term rentals near Lake Coeur d'Alene. It pays its Delaware tax by June 1, orders its good standing certificate for $50, finds an Idaho agent and files in SOSBiz for $100. In every later year it files the free Idaho report in its registration month. That leaves one expensive date on its calendar, and it is the Delaware one.
Why Delaware companies come to Idaho
A Delaware LLC that bought rental property, hired a crew or won a contract in Idaho. None of them changes the home state, and none changes the Delaware tax. They simply put the company on the wrong side of the Idaho line, which Idaho fixes with a one-time registration.
Checking the file before you send it
- The name in item 1 matches the Delaware certificate letter for letter.
- The Delaware tax is paid, so the certificate is clean.
- The agent has said yes and has an Idaho street address.
- The signer's capacity is typed beside the name.
- The payment is ready to complete when you file.
Registering a Delaware LLC in Idaho
Pay the Delaware tax
The certificate will not issue without it.
Order the certificate
Short form, $50, close to the filing date.
Name an Idaho agent
Someone based at an Idaho street address.
Complete the statement
Delaware name, Delaware as jurisdiction, a member or manager.
File online
$100 in SOSBiz.
Diary both dates
June 1 for Delaware and your registration month for Idaho.
Delaware questions
Is a Delaware certificate printed from the web enough?
The Code asks for a certificate signed by the official who holds the record. That is confirmed when your filing is prepared.
Does an Idaho registration alter what I owe Delaware?
No. You still pay Delaware $400 by June 1; Idaho neither changes nor replaces it.
Is there a yearly Idaho charge?
No. The Idaho annual report carries no fee.
Our fee and Idaho's
Register in Idaho
Idaho$199
+ $100 Idaho fee
- Your Foreign Registration Statement, drafted from the details you give us
- A certificate of existence (certificate of good standing) from the home state, requested and dated for the filing
- An Idaho registered agent with a street address: ours, or the one you already use
- Online filing with the Secretary of State, so no paper surcharge applies
- Renewal: after the first year, the agent service renews at $149 a year
Our fee and Idaho's fee show as separate lines, and checkout gives the exact total before you pay. $199 plus the state fee, including your first year of registered agent service; after that the agent service renews at $149 a year.
Sources
- Idaho Secretary of State, business forms and fees
- Idaho Code 30-21-214, fees
- Idaho Secretary of State, business FAQ
- Idaho Code 30-21-503, foreign registration statement
- Delaware Division of Corporations fee schedule (PDF)
- Delaware Division of Corporations, LLC/LP/GP annual tax
- Idaho Foreign Registration Statement form and instructions
- Delaware Code Title 6, chapter 18, subchapter XI (fees and annual tax)
- Delaware Code Title 6, chapter 18, subchapter IX (foreign LLCs)
- Idaho Amendment of Foreign Registration Statement form
Opening for business in Idaho?
Tell us what kind of entity you run and its home state. We handle the statement, the certificate and the agent.