The Idaho Business Registration form, identified as Form IBR-1, serves as a comprehensive tool for businesses to register with various state authorities for permits, accounts, and identification numbers necessary for legal operation within the state of Idaho. It is revised to accommodate a wide range of business entities including corporations, partnerships, sole proprietorships, and more, addressing various registration purposes from new applications to changes in legal names or business structures. To streamline the process of legally establishing or updating your business's registration in Idaho, click the button below to fill out the form.
The Idaho Business Registration form, officially known as Form IBR-1, is a comprehensive document designed for entities to officially register a business within the state. Revised in 2019, it simplifies the process for new applicants, existing businesses undergoing changes such as a legal name change or a change in business entity type, and those seeking to update their business information or acquire new permits. Businesses can opt for online registration for added convenience. The form caters to various business entities including corporations, partnerships, sole proprietorships, and limited liability companies (LLCs), offering specific sections to outline the nature of the business, estimated taxable sales, employment information, and the type of permits or accounts required such as unemployment, withholding, and various tax responsibilities. Details required also encompass the federal Employer Identification Number (EIN), Social Security number for sole proprietors, legal and DBA (Doing Business As) names, contact information, and the primary nature of the business. Additionally, there are provisions for businesses that have changed legal entities, highlighting the requirements to manage potential implications on tax and unemployment insurance. The form serves as a critical step for business compliance with Idaho State Tax Commission, Idaho Department of Labor, and the Idaho Industrial Commission guidelines, ensuring that businesses are properly registered for taxation, employee benefits, and other state-regulated areas of operation.
Form IBR-1
Business Registration Form
Revised 2019
Register online at:
business.idaho.gov/forms
Fax to: (208) 334-5364
IDAHO BUSINESS REGISTRATION
SHADED AREAS FOR STATE USE ONLY
Return to: PO BOX 36
Account Number
Confirmation No.
BOISE, ID 83722-0410
1.
Type of business (see instructions)
1a. If LLC, how have you chosen to be
taxed for income tax purposes?
Corporation
Partnership
S Corporation
Sole Proprietorship
Single Member
Nonprofit
Government
Fiduciary/Trust
Limited Liability Company
2.
Purpose of registration
New applicant
Change legal name
Change assumed business name (DBA)
Add new account type
Add/change location
Change in partners, shareholders or managing members
%
3.
Apply for permits/accounts
Boise Auditorium
Idaho Falls Auditorium
Pocatello/Chubbuck Auditorium
E911 Prepaid Wireless Fee
Sales
Marketplace Facilitator
Out-of-State Retailer
Use
Travel & Convention
Unemployment
Withholding
Withholding only, no employees working in Idaho
Request more information
Amusement Device
Beer/Wine
Cigarette/Tobacco
4.
Federal Employer Identification Number (EIN)
5.
Social Security number (SSN)
6.
Legal business name (see instructions)
Name on SSN card for Sole Prop
7.
Assumed business name (DBA) Filed with Sec of State
8. Date incorporated
9.
State incorporated in
10. Month tax year ends
11.
Date business began in Idaho
12. Date sales or use will
begin in Idaho
13.
Estimated
monthly taxable sales
monthyear
14.Physical location of business if outside Idaho (no PO Box or mail drop addresses)
Street address
City
State
County
ZIP Code
15.Required: Physical location of Idaho employees or the lodging facility address (no PO Box or mail drop addresses)
16. Mailing address
Street address or PO Box
17.Mailing for Idaho State Tax Commission forms
18.Business telephone number 19. Business contact person (name, title, and email) (See instructions for definitions.) POA will be required.
(
)
20. Telephone number & extension of authorized contact person 21. Email address of authorized contact person
22. Fax number of authorized contact
person
23.Primary nature of business: (Specify the product manufactured and/or sold or the type of service performed.)
EFO00147
05-09-2019
Page 1 of 3
Form IBR-1 Business Registration Form
24.Have you ever had a withholding, sales, use, workers’ compensation or unemployment insurance number in Idaho? If yes, list all permit, account or policy numbers. (It is your responsibility to cancel any existing accounts you no longer need. Failure to provide previous account/policy numbers could result in delays and/or duplicate accounts.)
25.
Are you a Professional Employer Organization (PEO)?
Yes
No
If Yes, Name
26.
If Yes, are you a Certified PEO?
27.
Are you an employer joining a Professional Employer Organization?
Name of PEO
28.
Are you an employer leaving a Professional Employer Organization?
29.
Are you a Common Paymaster?
30.
Are you an employer joining a Common Paymaster?
Name of Common Paymaster
31.
Are you an employer leaving a Common Paymaster?
32.
Are you a IRS 3504 Pay Agent?
33.
Are you an employer joining a IRS 3504 Pay Agent?
Name of Common IRS 3504 Pay Agent
34.
Are you an employer leaving a IRS 3504 Pay Agent?
35.List (a) owner and spouse of sole proprietorship, (b) all partners of partnership, (c) all corporate officers of corporation, (d) trustee or responsible party of fiduciary or trust, or (e) all members of limited liability companies. Social Security number required for every individual listed. (Use additional sheet if necessary.)
Name
Address of Residence
SSN/EIN, Phone Number and Email
Corp Title
Director? Compensated?
Owned
Yes/No
select
NoYes
Officer
Shareholder
CERTIFICATION: I certify that I am authorized as an owner, partner, corporate officer, member or representative to sign this document and that the statements made are correct and true to the best of my knowledge. (This form must also be signed by the spouse of a sole proprietor.)
Print name
Signature
Date
Page 2 of 3
36. Date employees first hired to work in Idaho 37. Date of employees’ first paycheck in Idaho
38. Expected number of Idaho employees
(Include corporate officers working in Idaho)
39.Enter the amount of wages you have paid or estimate to pay in Idaho. If you haven’t paid or don’t plan to pay wages during one of the periods listed, enter “NONE.”
Jan. 1 to March 31
April 1 to June 30
July 1 to Sept. 30
Oct. 1 to Dec. 31
Current
Year
Preceding
40. If you estimated wages in #39, enter the date you plan to begin paying wages.
41.
Will corporate officers receive compensation, salary or distribution of profits?
42.
Is this an organization exempt from income tax under Internal Revenue Service Code 501(c)(3)?
43. Is workers’ compensation insurance needed? (see instructions)
CAUTION: This is not an application for workers’ compensation insurance
No, explain why:
44.Do you have a workers’ compensation insurance policy?
45.Have you notified your insurance company that you have or expect to have Idaho payroll?
46.Insurance agent’s name and telephone number
In process
47.
Insurance company name
48. Policy
number
49. Effective date
50. If applying for insurance with the Idaho State Insurance Fund,
list application number:
51.
Do you plan to perform work in other states using your existing Idaho employees?
If Yes, will you withhold Idaho Income Tax? select
ACQUIRING AN EXISTING BUSINESS OR CHANGING TYPE OF LEGAL BUSINESS ENTITY
If you buy an existing business, or change your business entity, Idaho law requires you to withhold enough of the purchase money to pay any sales tax and, in most cases, unemployment insurance due or unpaid by the previous owner/entity until the previous owner/entity produces a receipt from the Idaho Department of Labor and the Idaho State Tax Commission showing the taxes have been paid. If you fail to withhold the required purchase money and the taxes remain due and unpaid after the business is sold or converted to another entity type, you may be liable for the payment of the taxes collected or unpaid by the former owner/entity. When there is a change in the legal entity, you must notify your workers’ compensation insurance company.
52. Did you acquire all or part of an existing business?
53. Did you change your legal business entity?
All
Part
None
54. Previous owner’s name
55.
Business name at time of purchase
56. Date acquired/changed
57. Account/permit numbers of the business
acquired/changed
58. Was there a change in owners, members, or partners?
If Yes, are any of the former owners, members, or
partners still operating/managing the business for the
new owner(s)?
If No, is the owner of the new business ALSO a former
employee of the old business who had authority to
make financial or hiring/firing decisions?
PUBLICATION CONSENT
59.Yes, I agree to publish my business by category both in print and on the Internet in the Business Director of Idaho at Iml.idaho.gov and any publication produced by the Idaho Department of Labor. This will increase visibility of my business to a larger pool of job applicants, will allow my business to be included when the Department of Labor responds to questions about the availability of products and services in the community, and expand the opportunity for additional sales. I acknowledge the Idaho Department of Labor’s files will be accessed to obtain my company name, address, phone number, NAICS (industry) code and range of employment.
Page 3 of 3
Form IBR-1 — Instructions Business Registration Form
For faster service, you can register online at: business.idaho.gov
For more help, contact:
Idaho Department of Labor – (208) 332-3576 in the Boise area or toll free at (800) 448-2977 Idaho Industrial Commission – (208) 334-6000 in the Boise area or toll free at (800) 950-2110 Idaho State Tax Commission – (208) 334-7660 in the Boise area or toll free at (800) 972-7660
All information must be provided or your registration can’t be processed.
Instructions are provided only for items that may need clarification.
1.Mark the type of legal business entity. If you have questions about types of legal business entities, contact the Idaho Secretary of State, (208) 334-2300.
1a. Mark the correct box to indicate how the Limited Liability Company has chosen to be taxed for income tax purposes.
2.Mark the item(s) that best describes your purpose in filing this form:
New applicant. If the business is not currently registered with the Idaho State Tax Commission, the Idaho Industrial Commission, or the Idaho Department of Labor.
Change legal name. If the business is changing its legal name, include a copy of proof, i.e. amended articles of incorporation or federal documentation.
Change assumed business name. If the business is changing its assumed business name (DBA).
Add new account type. If you already have one of the permits listed on the application and now need another permit. (Example: You have a sales permit and now need a withholding and/or unemployment account.)
Add/change location. If the business has changed its physical business location or added other locations.
Change in partners, shareholders, or managing members. List the percentage of change if
the business has new or additional partners, shareholders, or managing members. Be sure to list all of the partners, shareholders, or managing members in box 24.
Regardless of your purpose in filing this form, the following boxes must be completed: 1, 2, 3, 4 or 5, 6, 10, 11, 14, 15, 17, 18, 19, 22, and 24.
3.Mark the type of permits or accounts you would like to apply for:
•Employees. Mark Unemployment and Wthholding.
•Retail sales. Mark Sales.
•Indicate if you are a Marketplace Facilitator or Out-of-State Retailer. Separate permits are required.
•Renting rooms for 30 days or less. Mark Sales and Travel and Convention.
•Renting rooms in an Auditorium District for 30 days or less. Mark the appropriate auditorium district these rooms are located in.
•Using, consuming, or storing items in Idaho on which you have not paid sales tax. Mark Use.
•Withholding only. Mark the box if you have no employees physically working in Idaho, but you wish to withhold Idaho income tax as a convenience to an employee whose income is taxable in Idaho, even though it is earned in another state. Complete all applicable questions through line 34.
•Selling prepaid wireless service. Mark E911 Prepaid Wireless Fee.
Mark the type of permits or accounts you would like additional information for:
•Operating currency or coin-operated machines used for amusement. For example: video games or juke box. Mark Amusement Device.
•Producing or wholesaling beer. Producing, distributing, or direct shipping wine. Mark Beer/Wine.
•Wholesaling, distributing, subjobbing, or delivery selling of cigarettes or tobacco. Mark Cigarette/Tobacco.
You can find a permit application for amusement devices, beer, wine, cigarette, and tobacco at tax.idaho.gov, or contact the Tax Commission.
EIN00059
Form IBR-1 Business Registration Form Instructions (continued)
4.List your federal Employer Identification Number
(EIN) if one has been issued to you by the Internal Revenue Service. If you have employees, or the business is other than a sole proprietorship, you must have a federal EIN. If you have applied
for your EIN, but have not received it yet, enter “applied for.” If you are not required to have an EIN, leave this box blank.
5.Enter your Social Security number if the type of business entity is a sole proprietorship.
6.List the legal name of the business. If the business is owned by a sole proprietor, list the name shown on the owner’s Social Security card.
If the business is owned by a corporation, limited liability company or partnership, list the legal name as registered with the Secretary of State.
7.List the assumed business name (DBA), if different than the legal business name. (Example: Legal name Karan Jones - DBA Karan’s Flowers.) This name must also be registered with the Secretary of State, (208) 334-2301.
8.If your business is a corporation, enter the date incorporated.
9.If your business is a corporation, enter the state in which it was incorporated.
10.If the business files income tax returns on a calendar year basis, enter December. If the business files income tax returns on a fiscal year basis, enter the month the business’ fiscal year ends.
11.Enter the date this business began operating in Idaho.
13.Estimate the highest amount of taxable sales the business will have in any month.
14.List the business’ physical location in Idaho. If you have more than one location, include a separate page listing the additional locations.
(Don’t use a PO Box or mail drop address.)
15.List the physical location where employees will perform work or the lodging facility where the accommodations are located.
17.If you wish to have the Idaho State Tax Commission report forms mailed to an address different than the one listed on line 15 (such as your accountant’s address), list that address.
18-22. You are authorizing the agencies with which you register to contact the named individual to discuss issues relating to your accounts. In some cases, there may be additional Power of Attorney requirements.
23.Describe in detail the products and/or services your business in Idaho will provide. (Example: Retail sales: clothing, food. Agricultural crops: corn, beets. General Contractor: building single- family homes.)
24.If this business entity or its owner, partners or members has ever had a withholding, sales, use, workers’ compensation or unemployment insurance number in Idaho, list all permits, accounts, or policy numbers.
35.List the appropriate information:
If you marked government on number 1, line 24 is optional.
(a)If you marked Sole Proprietorship on number 1, list the requested information for the owner and spouse.
(b)If you marked Partnership on number 1, list the requested information for each partner. If the partner is an individual, list the Social Security number. If the partner is another business entity, list the EIN. If there are more than three partners, include an additional page listing them.
(c)If you marked S Corporation, Corporation, or Nonprofit on line 1, list the requested information for each officer. Indicate if the officer is on the board of directors by writing
“yes,” “no,” or “not applicable” (NA). If there are more than three officers, include an additional page listing them.
(d)If you marked Fiduciary/Trust, list the trustees or responsible parties. If there are more than three trustees or responsible parties, include an additional page listing them.
(e)If you marked Limited Liability Company on number 1, list the requested information for all members. If there are more than three members, include an additional page listing them.
41.The Internal Revenue Service grants or denies 501(c)(3) status. The granting of this status doesn’t exempt a business from unemployment insurance tax, sales tax, withholding or workers’ compensation insurance.
42.The Idaho Department of Labor offers businesses granted 501(c)(3) status three methods for paying state unemployment insurance tax liabilities.
32-43. If hiring one or more full-time, part-time, seasonal, or occasional workers, Idaho law requires that you obtain a workers’ compensation insurance policy prior to hiring employees unless you are exempt. A minimum penalty of $25.00 per day can be assessed against employers who operate wtihout workers’ compensation insurance.
THIS IS NOT AN APPLICATION FOR INSURANCE. YOU WILL NEED TO CONTACT YOUR INSURANCE AGENT OR COMPANY REPRESENTATIVE FOR ASSISTANCE.
If you answer no to this question, explain in detail why you believe workers’ compensation insurance is not needed for your business. (Include additional page if necessary.)
If your business is reorganizing, you must notify your workers’ compensation insurance carrier of the new type of business, including EIN numbers, if applicable.
If additional assistance is needed, contact the Idaho Industrial Commission Compliance Division, (208) 334-6000 or by email at suretyrequest@iic.idaho.gov.
44-49. If you already have obtained a workers’ compensation insurance policy, please complete boxes 46 through 49.
If you are in the process of obtaining a workers’ compensation insurance policy, complete boxes 46 and 47.
50.If you have applied for insurance with the State
Insurance Fund, list the application identification number.
52-57. If your business is reorganizing (i.e. you have formed a corporation which has acquired your sole proprietorship), then you are acquiring an existing business.
59.Data is maintained by the Idaho Department of Labor. Data can consist of name, address, phone number, and NAICS (industry) code. Employment figures are published in predetermined size ranges. Exact employment figures are not published.
Filling out the Idaho Business Registration Form (Form IBR-1) is a necessary step for any business to officially operate within the state. This process involves providing detailed information about your business, including its legal structure, identification numbers, nature of business, and much more. It's a straightforward procedure, yet it requires attention to detail to ensure all the information is accurate and complete. After submitting this form, your business will be registered for the necessary state taxes and permits, which is pivotal for legal operation and compliance with state regulations.
By carefully following these steps and providing comprehensive and accurate information, you will successfully navigate the registration process. It’s important to review all entered data for accuracy before submission to avoid any potential delays or issues with your registration. After submitting, your business will be poised to meet Idaho’s legal and regulatory requirements, setting a strong foundation for your operations in the state.
1. How do I register a new business in Idaho?
To register a new business in Idaho, you can complete the Form IBR-1 Business Registration Form. You have the option to register online for faster service at business.idaho.gov or you can fax the form to (208) 334-5364. Make sure to fill out the form accurately, providing all the necessary information.
2. What information do I need to provide on the Idaho Business Registration form?
You need to provide various pieces of information including the type of business entity, purpose of registration, if you're applying for specific permits/accounts, your Federal Employer Identification Number (EIN) or Social Security number (SSN), legal business name, any assumed business name (DBA), state of incorporation, and more detailed business operation information.
3. Can I submit the Idaho Business Registration form online?
Yes, for faster service, you are encouraged to register your business online at business.idaho.gov. This platform simplifies the process and provides immediate confirmation upon submission.
4. What should I do if I don't have a Federal Employer Identification Number (EIN) yet?
On the form, if you have applied for an EIN but have not received it yet, you should enter "applied for" in the space provided. If you're not required to have an EIN, leave the box blank.
5. How do I know if I need to apply for specific permits or accounts?
The form lists various permits and accounts you may need to apply for, depending on your business activities. For example, if you have employees, you'll need to mark Unemployment and Withholding. If you're involved in retail sales, you'll need to mark Sales, and so on. Carefully read through the options and select all that apply to your business operations.
6. What is the processing time for the Idaho Business Registration?
The processing time may vary depending on the method of submission and current workload. Online submissions are typically processed faster than faxed or mailed forms. However, it's always a good idea to allow a few weeks for processing to be safe.
7. Where do I send my completed Idaho Business Registration form?
If you choose not to register online, you can fax the completed form to (208) 334-5364 or mail it to PO BOX 36, BOISE, ID 83722-0410.
8. How do I indicate a change in the business, such as a name change or a change in partners?
On the form, mark the item(s) that best describes your purpose for filing, such as "Change legal name" or "Change in partners, shareholders or managing members." Make sure to provide additional required information for any changes.
9. What if my business is part of a Professional Employer Organization (PEO)?
If your business is a part of a PEO, indicate this by answering "Yes" to the question on the form and provide the name of the PEO. There are also sections to indicate if you're joining or leaving a PEO.
10. Can I use a PO Box for my business's physical location address?
No, for the physical location of the business and the location of Idaho employees or the lodging facility, you must provide a street address. PO Box or mail drop addresses are not acceptable for these fields.
Filling out the Idaho Business Registration form can seem straightforward, but errors can occur that may delay the process. Understanding common mistakes can help ensure your registration is processed efficiently.
One common mistake is not specifying the type of legal business entity correctly (section 1). Many businesses incorrectly assume their classification without consulting the relevant guidance or legal advice. For instance, if you've set up a Limited Liability Company (LLC), you must indicate how it's taxed for income tax purposes (1a). This determines whether you’re taxed as a corporation, partnership, or as part of the owner's tax return, which can significantly affect your financial responsibilities.
Another mistake involves the purpose of registration (section 2). Applicants sometimes check off the wrong box, like indicating a 'New applicant' when they are actually changing their legal or DBA (Doing Business As) name. Accurately knowing and stating your registration purpose is crucial for the state to process your application according to your current business needs.
Not acquiring the correct permits or accounts (section 3) is another area where errors are made. Depending on your business activities, you may need specific permits—for example, for sales, unemployment, withholding, or even for specific products like alcohol or tobacco. Overlooking the required permits can lead to legal issues down the line.
A fourth mistake is providing incorrect or incomplete information about the business's physical location in Idaho (sections 14 and 15). Using a P.O. Box or mail drop address instead of the actual physical location can invalidate your registration. The physical address is essential for tax purposes and for the state to understand where your business operates.
By paying close attention to these common mistakes and ensuring you provide complete and accurate information, you can facilitate a smoother registration process for your business in Idaho. Always double-check your form against the instructions to avoid delays or issues with your business registration.
When individuals register a business in Idaho, they often need to complete and file additional forms and documents alongside the Idaho Business Registration form (Form IBR-1). These documents support the registration process and ensure compliance with various state and federal regulations.
Together, these documents and forms create a comprehensive file for business registration, ensuring that a business is fully prepared to operate legally and efficiently in Idaho. It's crucial for business owners to understand the importance of each document and maintain them for legal and administrative purposes.
The Idaho Business Registration form is similar to various other business and tax registration forms required by both federal and state entities. For example, it shares commonalities with the Internal Revenue Service's (IRS) Form SS-4, Application for Employer Identification Number (EIN). Both forms are essential for new businesses, as they collect vital information about the business, including legal name, type of entity, and ownership details. The Idaho form, much like the IRS Form SS-4, requires entities to provide their federal EIN, which serves as a unique identifier for tax purposes. However, the Idaho Business Registration form specifically caters to Idaho's state requirements, including state tax and employer obligations, similar to how Form SS-4 addresses federal tax identification needs.
Another document similar to the Idaho Business Registration form is the Uniform Business License Application used by multiple states to streamline the process of applying for various business licenses and permits at the local level. While each state's application varies, they typically gather information on the business's legal structure, ownership, physical and mailing addresses, and the nature of the business activities. Both the Idaho form and the Uniform Business License Application seek to consolidate the registration process for businesses, aiming to simplify compliance with regulatory requirements. However, the Idaho form is tailored to the specific permits and accounts relevant to operating in Idaho, including sales and use tax permits and employer accounts for unemployment insurance and workers' compensation.
Lastly, the Idaho Business Registration form can be compared to the specific "Doing Business As" (DBA) Registration forms that many states require for businesses operating under a trade name. Both types of forms require businesses to provide their legal names, DBA names if applicable, and the addresses where they conduct business. The key similarity lies in their purpose to ensure businesses are transparent about their operations and legal identities to regulatory authorities and the public. Nevertheless, the Idaho Business Registration form encompasses a broader scope by including sections for tax and employer registrations, whereas DBA forms primarily focus on the registration of a trade name.
When completing the Idaho Business Registration Form, there are certain practices you should follow to ensure the accuracy and completeness of your submission. Here is a guide to help you through the process:
It's commonly misunderstood that the Idaho Business Registration form is only for businesses that are physically located in Idaho. However, this form must also be used by out-of-state businesses planning to conduct sales, hire employees, or otherwise operate within Idaho.
Many believe that obtaining a Federal Employer Identification Number (EIN) is sufficient registration for all business activities in Idaho. In reality, depending on your business activities, you may need additional permits or accounts such as sales tax permits or unemployment accounts, which are requested through this form.
Some people think the Idaho Business Registration is a one-time requirement. On the contrary, updates or changes in the business such as legal name changes, addition of accounts, or change in partners, shareholders, or managing members require submitting updates via this form or a similar process.
There's a misconception that only corporations need to fill out the Idaho Business Registration form. However, sole proprietorships, partnerships, LLCs, and even non-profits and fiduciaries/trusts must register if they conduct business in Idaho.
A common error is assuming that all parts of the form are applicable to every business. Certain sections require completion based on specific business situations, such as whether you're hiring employees in Idaho or engaging in retail sales.
Some business owners mistakenly believe they do not need to disclose previous business identifiers from other states. In fact, if your business or any of its owners, partners, or members previously operated under different permits, accounts, or policy numbers in Idaho, this information must be disclosed to avoid processing delays and potential duplicate accounts.
Another misconception is that you can use a PO Box or mail drop address for the physical location of the business or for where Idaho employees will work. You must provide a street address for these locations.
Businesses sometimes think the sole proprietor's spouse does not need to sign the form. If the business is a sole proprietorship, the form must be signed by both the sole proprietor and their spouse.
A common assumption is that registration with the Idaho Business Registration exempts nonprofits from all types of taxes. While a 501(c)(3) status may provide certain tax exemptions, it does not exempt an organization from all state taxes like unemployment insurance tax, sales tax, and others without specific application and eligibility for each.
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