The Idaho Business Registration Form is a crucial document required for individuals and entities looking to establish or modify a business in Idaho. This form collects essential information about the business type, ownership, and operational details, ensuring compliance with state regulations. Proper completion and submission of this form facilitate the registration process, allowing businesses to operate legally within the state.
The Idaho Business Registration Form, known as Form IBR-1, is a crucial document for anyone looking to establish or modify a business in the state. This form serves multiple purposes, including registering a new business, changing a legal name, or updating account information. It requires a variety of details, such as the type of business entity, the purpose of registration, and specific permits or accounts being applied for. For example, businesses must indicate whether they are a corporation, partnership, or limited liability company, and how they wish to be taxed. Additionally, the form requests essential identification numbers, including the Federal Employer Identification Number (EIN) and Social Security Number (SSN) for sole proprietors. To ensure accurate processing, applicants must provide the legal business name, any assumed names (DBA), and the physical location of the business and employees. Moreover, the form includes sections for reporting previous business registrations in Idaho, which is vital for avoiding duplicate accounts. Completing this form accurately is not only a requirement for compliance but also a step toward successfully operating a business in Idaho.
Completing the Idaho Business Registration form is an essential step for establishing your business in the state. Once the form is filled out correctly, it can be submitted online, via fax, or by mail. Following the steps below will help ensure that all necessary information is provided for processing your registration.
After filling out the form, review all entries for accuracy. Submit the completed form online, by fax, or mail it to the provided address. Ensuring that every section is filled out will help avoid delays in processing your registration.
The Idaho Business Registration form, also known as Form IBR-1, is used for registering a business in Idaho. It serves various purposes, including registering a new business, changing the legal name or assumed business name (DBA), adding or changing account types, and updating business locations or ownership structures. This form is essential for compliance with state regulations and for obtaining necessary permits or accounts related to business operations.
The Idaho Business Registration form can be submitted online at business.idaho.gov/forms . Alternatively, businesses may choose to fax the completed form to (208) 334-5364. If neither of these options is suitable, the form can be mailed to the Idaho State Tax Commission at PO Box 36, Boise, ID 83722-0410.
To ensure the registration process is smooth, several key pieces of information must be provided. This includes:
Failure to provide all required information may result in delays or rejection of the registration.
The Idaho Business Registration form allows applicants to request various permits and accounts. Some options include:
It is crucial to select the appropriate permits based on the nature of the business activities planned in Idaho.
If acquiring an existing business, it is important to withhold enough purchase money to cover any unpaid sales tax or unemployment insurance obligations of the previous owner. This requirement ensures that any taxes owed are settled before the transfer of ownership is finalized. Additionally, the new owner must inform their workers' compensation insurance provider of the change in ownership.
For assistance, businesses can contact various state agencies. The Idaho Department of Labor can be reached at (208) 332-3576 or toll-free at (800) 448-2977. For inquiries related to workers' compensation, contact the Idaho Industrial Commission at (208) 334-6000. Questions about tax-related matters can be directed to the Idaho State Tax Commission at (208) 334-7660. Each agency is equipped to provide guidance and support throughout the registration process.
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When registering a business in Idaho, several other forms and documents may be required alongside the Idaho Business Registration form. Each of these documents serves a specific purpose in the business registration process, ensuring compliance with state regulations and facilitating smooth operations.
Completing these forms accurately and submitting them in conjunction with the Idaho Business Registration form can help streamline the registration process. It is advisable to review each document's requirements carefully to ensure compliance and avoid delays.
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.