Homepage Blank Idaho Business Registration PDF Form

Form Specifications

Fact Name Description
Form Title The form is officially titled "IBR-1 Business Registration Form" and was revised in 2019.
Filing Methods Businesses can register online at business.idaho.gov/forms or submit the form via fax to (208) 334-5364.
Required Information Essential fields include the legal business name, type of business entity, and physical location of the business.
Governing Laws This form is governed by Idaho Code Title 30, which outlines the requirements for business registration in the state.

Common mistakes

Filling out the Idaho Business Registration form can be a straightforward process, but many people make common mistakes that can delay their registration. One frequent error is failing to provide a Federal Employer Identification Number (EIN). If your business requires an EIN and you leave this section blank, your application may be rejected. It’s essential to apply for an EIN through the IRS if you haven’t done so already.

Another mistake involves the legal business name. Many applicants do not list the name exactly as it appears on their registration with the Secretary of State. This inconsistency can lead to confusion and potential rejection. Always double-check that the legal name matches the official records.

People often overlook the importance of specifying the type of business they are registering. Whether it’s a corporation, LLC, or sole proprietorship, marking the wrong box can cause significant delays. Take the time to read the instructions carefully and choose the correct business type.

Many applicants also forget to include the assumed business name (DBA) if it differs from the legal name. This omission can lead to issues down the line, especially if the DBA is not registered with the Secretary of State. Make sure to provide this information accurately to avoid complications.

Another common error is neglecting to fill out the physical location of the business correctly. If your business is located outside of Idaho, you must provide a physical address, not a PO Box. This requirement ensures that your business can be verified by state officials.

In addition, many applicants fail to include the date business began in Idaho. This information is crucial for the state to determine your tax obligations. Without this date, your application may face delays or require additional follow-up.

It’s also important to accurately report the estimated monthly taxable sales. Applicants often underestimate or overestimate these figures, which can affect their tax obligations. Providing a realistic estimate helps the state manage its records effectively.

Finally, many people neglect to sign the form. A missing signature can halt the registration process entirely. Ensure that all required signatures are present, including that of a spouse if you are a sole proprietor. Taking these steps can help streamline your business registration in Idaho.

Your Questions, Answered

  1. What is the Idaho Business Registration form?

    The Idaho Business Registration form, also known as Form IBR-1, is a document that businesses must complete to register their operations in the state of Idaho. This form collects essential information about the business, including its legal name, type, and purpose of registration. It is crucial for compliance with state regulations.

  2. Who needs to fill out the Idaho Business Registration form?

    Any individual or entity planning to conduct business in Idaho must complete this form. This includes new businesses, those changing their legal name or assumed business name, and businesses adding new account types or locations. It is essential for all types of business entities, including sole proprietorships, partnerships, corporations, and limited liability companies.

  3. How can I submit the Idaho Business Registration form?

    You can register online at business.idaho.gov/forms. Alternatively, you may fax the completed form to (208) 334-5364. If you prefer to send it by mail, address it to PO Box 36, Boise, ID 83722-0410.

  4. What information is required on the form?

    The form requires various details, including:

    • Type of business entity
    • Legal and assumed business names
    • Federal Employer Identification Number (EIN) or Social Security Number (SSN)
    • Physical and mailing addresses
    • Contact information for the business
    • Details about employees and wages

    Providing complete and accurate information is vital for timely processing.

  5. What happens if I do not provide all the required information?

    If you fail to provide all necessary information, your registration may be delayed or rejected. It is important to ensure that all sections of the form are filled out correctly before submission.

  6. Can I change my business information after submitting the form?

    Yes, if there are changes to your business, such as a change in name, location, or ownership, you must submit a new registration form indicating the changes. This helps maintain accurate records with the state.

  7. Is there a fee associated with registering my business?

    There is no fee for submitting the Idaho Business Registration form. However, depending on your business type and activities, you may need to apply for specific permits or licenses, which could involve fees.

  8. Where can I find assistance if I have questions about the form?

    If you have questions or need assistance, you can contact the Idaho Department of Labor at (208) 332-3576 or toll-free at (800) 448-2977. Additionally, the Idaho State Tax Commission can be reached at (208) 334-7660 for tax-related inquiries.

Dos and Don'ts

When filling out the Idaho Business Registration form, it’s essential to ensure accuracy and completeness to avoid delays in processing. Here’s a list of things to do and avoid:

  • Do read the instructions carefully before starting to fill out the form.
  • Do provide all required information; incomplete forms can lead to rejection.
  • Do double-check your Federal Employer Identification Number (EIN) or Social Security Number (SSN) for accuracy.
  • Do clearly specify the purpose of your registration, such as a new application or a name change.
  • Don't use a PO Box for the physical location of your business; a street address is required.
  • Don't forget to include any previous account numbers if you’ve had accounts in Idaho before.
  • Don't leave out the nature of your business; be specific about the products or services you offer.
  • Don't sign the form without verifying that all information is correct and complete.

Documents used along the form

When registering a business in Idaho, the Business Registration form (IBR-1) is just one piece of the puzzle. To ensure compliance with state regulations and to facilitate smooth operations, several other forms and documents may be required. Here’s a list of common documents that are often used alongside the Idaho Business Registration form:

  • Employer Identification Number (EIN) Application: This form, also known as Form SS-4, is used to apply for an EIN from the IRS. An EIN is essential for tax purposes and is required for most businesses, especially those with employees.
  • Notice to Quit Form: It is essential for landlords to utilize the Arizona Notice to Quit form when eviction is necessary. This form provides a clear framework for notifying tenants of the need to vacate, ensuring compliance with legal requirements. For more information, visit arizonapdfforms.com/notice-to-quit.
  • Sales Tax Permit Application: If your business will sell taxable goods or services, you must apply for a sales tax permit with the Idaho State Tax Commission. This allows you to collect sales tax from customers and remit it to the state.
  • Business License Application: Depending on your business type and location, you may need a local business license. This document is typically issued by the city or county where your business operates.
  • Articles of Incorporation: For corporations, this document outlines the company’s structure and is filed with the Idaho Secretary of State. It establishes the existence of the corporation and includes details such as the business name, purpose, and registered agent.
  • Operating Agreement (for LLCs): While not required by law, this internal document outlines the management structure and operating procedures of a Limited Liability Company (LLC). It helps clarify the roles of members and can prevent disputes.
  • Assumed Business Name Registration (DBA): If your business operates under a name different from its legal name, you must register this assumed name with the Idaho Secretary of State. This is often referred to as a “Doing Business As” (DBA) registration.
  • Workers' Compensation Insurance Policy: If you have employees, you are required to obtain workers' compensation insurance. This policy provides coverage for employees who may be injured on the job and is crucial for compliance with state law.
  • Business Personal Property Tax Declaration: Businesses in Idaho must declare personal property used for business purposes. This declaration is typically filed with the county assessor and is necessary for local tax assessments.

Each of these documents plays a vital role in establishing and maintaining a business in Idaho. By understanding what is needed and ensuring that all forms are completed accurately, business owners can set themselves up for success and avoid potential legal issues down the road.

Detailed Instructions for Filling Out Idaho Business Registration

Filling out the Idaho Business Registration form is a straightforward process. This form is essential for establishing your business in Idaho. After completing the form, you can submit it online, via fax, or by mail. Ensure that all required fields are filled out accurately to avoid delays in processing.

  1. Visit the Idaho Business Registration website at business.idaho.gov/forms to access the form.
  2. Identify the type of business entity you are registering and mark the appropriate box in section 1.
  3. If you are registering an LLC, indicate how you have chosen to be taxed for income tax purposes in section 1a.
  4. In section 2, select your purpose for registration, such as a new applicant or changing the legal name.
  5. Mark any applicable permits or accounts you wish to apply for in section 3.
  6. Fill in your Federal Employer Identification Number (EIN) or Social Security number (SSN) in sections 4 and 5, as applicable.
  7. Provide the legal business name in section 6, and include the assumed business name (DBA) if different in section 7.
  8. Complete the incorporation details in sections 8 and 9, including the date and state of incorporation.
  9. Enter the month your tax year ends in section 10 and the date your business began in Idaho in section 11.
  10. List the physical location of your business in section 14 and the address of Idaho employees in section 15.
  11. Provide your mailing address in section 16 and the address for Idaho State Tax Commission forms in section 17.
  12. Fill in your business telephone number in section 18 and the contact person’s information in sections 19-22.
  13. Describe the primary nature of your business in section 23.
  14. If applicable, list any previous withholding, sales, use, or unemployment insurance numbers in section 24.
  15. Complete section 35 by listing the owners, partners, or members of the business, including their SSN or EIN.
  16. Sign and date the certification section to confirm the information is accurate.
  17. Submit the completed form online, fax it to (208) 334-5364, or mail it to PO BOX 36, Boise, ID 83722-0410.

Document Example

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

Corporation

 

 

 

 

 

Nonprofit

 

 

 

 

Government

 

 

Fiduciary/Trust

 

 

Limited Liability Company

 

Partnership

S Corporation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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)

Street address

City

State

County

ZIP Code

 

 

 

 

 

 

 

 

 

 

16. Mailing address

 

 

 

 

Street address or PO Box

City

State

County

ZIP Code

17.Mailing for Idaho State Tax Commission forms

Street address or PO Box

City

State

County

ZIP Code

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

Revised 2019

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?

Yes

No

27.

Are you an employer joining a Professional Employer Organization?

Yes

No

 

Name of PEO

 

 

 

28.

Are you an employer leaving a Professional Employer Organization?

Yes

No

 

Name of PEO

 

 

 

 

 

 

 

29.

Are you a Common Paymaster?

Yes

No

 

If Yes, Name

 

 

 

30.

Are you an employer joining a Common Paymaster?

Yes

No

 

Name of Common Paymaster

 

 

 

31.

Are you an employer leaving a Common Paymaster?

Yes

No

 

Name of Common Paymaster

 

 

 

 

 

 

 

32.

Are you a IRS 3504 Pay Agent?

Yes

No

 

If Yes, Name

 

 

 

33.

Are you an employer joining a IRS 3504 Pay Agent?

Yes

No

 

Name of Common IRS 3504 Pay Agent

 

 

 

34.

Are you an employer leaving a IRS 3504 Pay Agent?

Yes

No

 

Name of Common 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

Yes/No

 

 

 

 

 

 

 

 

 

 

select

select

 

 

 

 

 

 

NoYes

NoYes

 

 

Officer

 

Shareholder

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

select

select

 

 

 

 

 

 

NoYes

NoYes

 

 

Officer

 

Shareholder

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

select

select

 

 

 

 

 

 

NoYes

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

Print name

 

Signature

 

Date

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Page 2 of 3

 

Form IBR-1 Business Registration Form

Revised 2019

 

 

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

Year

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?

Yes

 

No

 

 

 

 

 

 

 

 

 

42.

Is this an organization exempt from income tax under Internal Revenue Service Code 501(c)(3)?

Yes

No

43. Is workers’ compensation insurance needed? (see instructions)

Yes

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

 

Yes

No

In process

 

 

Yes

No

 

(

)

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?

Yes

No

 

 

If Yes, will you withhold Idaho Income Tax? select

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NoYes

 

 

 

 

 

 

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

 

Yes

No

 

 

 

 

 

 

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?

 

 

 

 

 

 

Yes

No

 

 

 

 

 

 

If Yes, are any of the former owners, members, or

 

 

 

 

 

 

partners still operating/managing the business for the

 

 

 

 

 

 

new owner(s)?

 

 

 

 

 

 

 

Yes

No

 

 

 

 

 

 

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?

 

 

 

 

 

 

Yes

No

 

 

 

 

 

 

 

 

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.

Signature

EFO00147

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Page 3 of 3

Form IBR-1 — Instructions Business Registration Form

Revised 2019

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.

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Form IBR-1 Business Registration Form Instructions (continued)

Revised 2019

 

 

 

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.

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Form IBR-1 Business Registration Form Instructions (continued)

Revised 2019

 

 

 

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.

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Misconceptions

Misconceptions about the Idaho Business Registration form can lead to confusion for new and existing business owners. Below are eight common misconceptions along with clarifications to help ensure proper understanding.

  • Online registration is not available. Many believe that they must submit paper forms. However, the Idaho Business Registration form can be completed online at business.idaho.gov/forms.
  • Only new businesses need to register. This is incorrect. Existing businesses must also register if they change their legal name, assumed business name, or business structure.
  • Social Security numbers are optional. In reality, providing a Social Security number is mandatory for sole proprietorships. This information is crucial for tax identification purposes.
  • All sections of the form are required for every applicant. While many sections must be completed, not every line applies to all applicants. Review the instructions carefully to identify which sections are relevant.
  • The form is only for tax purposes. Although tax registration is a significant aspect, the form also serves to establish permits for various business activities, such as selling alcohol or operating amusement devices.
  • Filing the form guarantees immediate approval. Submission does not guarantee instant approval. Processing times may vary, and incomplete forms can lead to delays.
  • Changes to the business structure do not require re-registration. This is a misconception. If a business changes its legal structure, it must re-register to reflect the new entity.
  • Previous business account numbers are irrelevant. On the contrary, if you have had prior accounts in Idaho, you must provide those numbers. Failure to do so may result in delays or duplicate accounts.

Understanding these misconceptions can help streamline the business registration process in Idaho and ensure compliance with state regulations.