The Idaho Business Registration form, known as Form IBR-1, is a document required for any entity looking to begin or update their business operations in Idaho. It covers various aspects of business registration, such as type of business, permits/accounts applications, and changes in business ownership or structure. To ensure a smooth registration process for your business, consider filling out the form by clicking the button below.
The Idaho Business Registration form, IBR-1, serves as a comprehensive document for new and existing businesses to manage their state obligations in Idaho seamlessly. This document has been meticulously designed to cater to various registration needs, ranging from applying for new permits/accounts, updating business details, to changes in legal ownership or structure, and much more. A significant feature of this form includes the clear segmentation of business types - from corporations and partnerships to sole proprietorships and limited liability companies, allowing businesses to accurately represent their operations. Additionally, the form facilitates the application for essential permits related to employees, sales, E911 Prepaid Wireless Fee, and even specific accommodations like auditorium and travel and convention tax filings. With sections dedicated to federal employer identification numbers, legal business names, and detailed contact information, the form ensures that businesses provide all necessary information to avoid processing delays. Moreover, the IBR-1 form is not just about obtaining new registrations; it also covers changes in business particulars, such as assumed business names (DBA), physical and mailing addresses, and the nature of the business – ensuring businesses remain compliant with Idaho state regulations. This document also addresses nuances like acquiring existing businesses, changing legal entity types, and determining responsibilities with past business entities' obligations, underscoring the importance of thoroughness in the transition processes. The certification part at the end emphasizes the accuracy and truthfulness of the information provided, making it a crucial step in completing the registration process.
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 Revised 2019, is a necessary step for any business looking to operate legally within the state. This comprehensive form covers a range of registration requirements from business identification and taxation to employee information. To ensure a smooth process, it is advised to gather all relevant information, including your Federal Employer Identification Number (EIN) or Social Security number (SSN) for sole proprietors, as well as details about your business's physical location, ownership, and operational scope before you begin.
Once the form is filled out, review it for completeness and accuracy to prevent any delays in the registration process. If faxing, ensure clarity and legibility for all text and figures entered. Timely and correctly registering your business paves the way for a smooth operation, compliance with Idaho laws, and access to the benefits available to registered businesses.
What types of business entities can use the Idaho Business Registration form (Form IBR-1)?
The Idaho Business Registration form accommodates various business entities including corporations, partnerships, S corporations, sole proprietorships, single-member corporations, nonprofits, government entities, fiduciary/trust arrangements, and limited liability companies (LLCs). Each entity type has specific considerations, especially LLCs, which need to specify their chosen tax treatment.
Can I register a new business with this form?
Yes, the Form IBR-1 is designed for new applicants seeking to register their business with the State of Idaho. This includes obtaining new permits or accounts for sales, use, unemployment, and withholding taxes, among others. It’s the initial step to legally operate a business in Idaho.
How can changes to an existing business be reported using Form IBR-1?
Existing businesses can use Form IBR-1 to report various changes such as a change in the legal name, assumed business name (DBA), ownership structure, physical or mailing address, or the type of permits and accounts held. The form serves as a comprehensive tool for keeping business registration details current with state agencies.
Are there any permits or accounts I can apply for with this form?
The form allows businesses to apply for a range of permits and accounts, including but not limited to unemployment insurance, withholding tax, sales and use tax, travel and convention tax, and various special permits like those for amusement devices, beer, wine, and tobacco sales.
What if my business doesn’t require a Federal Employer Identification Number (EIN)?
If your business entity type does not require an EIN (typically sole proprietorships without employees), you may leave this section blank. However, most business entities will need to provide an EIN for tax reporting and employee management purposes.
How do I report the sale or transfer of my business using Form IBR-1?
If you're selling or transferring your business, or changing the type of business entity, you must report this on Form IBR-1. You should indicate whether you acquired all or part of an existing business, changed your legal business entity, and provide information regarding the previous owner's details, including any outstanding tax obligations.
Is workers’ compensation insurance application included in Form IBR-1?
No, Form IBR-1 prompts businesses to indicate whether they require workers’ compensation insurance, but it is not an application for insurance. Businesses must separately apply for workers' compensation insurance, following the guidance of the Idaho Industrial Commission.
What should I do if I need to update the responsible parties or ownership information for my business?
To update responsible parties, owners, members, partners, or corporate officers, fill in the relevant sections of Form IBR-1 with the new information, including social security numbers for individuals or EINs for business entities. This information helps ensure that all legal and tax-related correspondence is directed appropriately.
Filling out the Idaho Business Registration form is a crucial step for business owners aiming to comply with state regulations. However, this task can be prone to mistakes, some of which can delay the process or lead to unnecessary complications. Here are four common errors to avoid:
Avoiding these errors can streamline the business registration process, ensuring that your business complies with Idaho's state requirements more efficiently. It's advisable to review the form meticulously before submission and check with state resources or a legal advisor if any part of the form is unclear. Proper registration is foundational to operating legally in Idaho and helps businesses avoid penalties and delays.
The process of setting up a business in Idaho involves several steps, beginning with the Idaho Business Registration Form, also known as Form IBR-1. However, to ensure compliance with all state requirements and to properly establish the legal and financial foundations of a business, several other forms and documents are commonly used alongside Form IBR-1. Each of these documents plays a crucial role in different aspects of business registration, operation, and compliance with Idaho laws.
Collectively, these forms and documents compose the foundational paperwork for establishing and operating a business in Idaho. Once filed and approved, they not only grant legal recognition to the business but also ensure it meets state regulations for taxation, employment, and trade. Entrepreneurs should carefully review and accurately complete each document to avoid legal complications and ensure the smooth operation of their business. Consultation with a legal professional or business advisor is advised to navigate the specifics of these requirements effectively.
The Idaho Business Registration form is similar to other state's business registration or formation documents in several ways:
Articles of Incorporation: Similar to the Articles of Incorporation required for forming a corporation, the Idaho Business Registration form captures foundational information necessary for the establishment and recognition of a business entity within the state. Both documents require details such as the type of business, legal name, and structure (e.g., LLC, corporation, partnership, etc.). Moreover, each document calls for the identification of the business's purpose, though the Idaho form tends toward a more detailed disclosure of operational specifics, such as permits and accounts needed, which is less common in standard Articles of Incorporation.
Employer Identification Number (EIN) Application (IRS Form SS-4): The section of the Idaho Business Registration form that requests a Federal Employer Identification Number (EIN) mirrors the information required on the IRS Form SS-4. Both are pivotal in the identification of the business entity for tax purposes. While the SS-4 is exclusively focused on obtaining the EIN from the federal government, the Idaho form not only requests an existing EIN but also integrates this information into a broader registration process with the state, showcasing its multifunctional nature in business identification and taxation readiness.
Local Business Licenses and Permits Applications: Many jurisdictions require businesses to obtain various permits and licenses to legally operate. The Idaho Business Registration form includes sections for applying for specific state-level permits, such as sales, use, and unemployment insurance. This multifaceted approach streamlines the process, offering businesses a central document to communicate with multiple state agencies. In contrast, separate local or other state license and permit applications might be needed for specific operational aspects but without the consolidated structure provided by the Idaho model. This integration showcases Idaho's commitment to facilitating a more efficient setup process for businesses.
Nonprofit Exemption Application: For businesses claiming nonprofit status, parts of the Idaho Business Registration form bear similarity to exemption applications, such as the IRS Form 1023. Both require entities to disclose their nonprofit status and, in Idaho's case, directly inquire about exemption under the Internal Revenue Service Code 501(c)(3). The Idaho form's approach simplifies the process for nonprofits by integrating questions of tax-exempt status into the broader context of state business registration, highlighting a streamlined pathway for nonprofits navigating regulatory requirements.
Filling out the Idaho Business Registration form is a critical step in formalizing your business in the state. Paying close attention to details and requirements can significantly ease the process. Here are some dos and don'ts to keep in mind:
Adhering to these guidelines can streamline your business registration process, setting a solid foundation for your business operations in Idaho.
When it comes to filling out the Idaho Business Registration form, there are a few common misconceptions that can lead to confusion or even errors in the process. Understanding these misconceptions can help ensure that the process goes smoothly and that the submitted form meets all necessary requirements.
Many sole proprietors believe they don't need an EIN and can simply use their Social Security Number (SSN) for all their business needs. While it's true that sole proprietors can use their SSN for tax purposes, obtaining an EIN may be necessary if they plan to hire employees or want to establish business credit. The form instructions clarify when an EIN is required, emphasizing the situations that necessitate obtaining one beyond just being an operational necessity.
Another common misunderstanding is about the importance of the legal business name listed on the form. The legal name is crucial, especially for sole proprietors who might be tempted to use a DBA (“Doing Business As”) name instead of the name on their SSN card. This can lead to issues with tax filings and business identity. The instructions specify how to correctly list the legal business name, whether it's a sole proprietorship, LLC, or corporation.
Some applicants think the business must have a physical location within Idaho to register, which isn't entirely accurate. The form does require an Idaho location if the business has a physical presence or employees in the state. However, out-of-state businesses can still register for specific tax obligations, such as sales tax from online sales into Idaho. The distinction lies in clearly understanding when and how to list business locations, both inside and outside of Idaho, on the form.
Finally, there's a misconception that registering a DBA (“Doing Business As”) name on the Idaho Business Registration form automatically registers the name with the state. In reality, while listing a DBA on this form is necessary for tax purposes, a separate registration process exists through the Idaho Secretary of State to legally operate under that DBA. This separate registration is crucial for legal protection and business identification.
Understanding these misconceptions and following the instructions provided with the Idaho Business Registration form can help ensure that business owners correctly navigate the registration process, thereby avoiding common pitfalls and establishing their business properly from the outset.
Filling out the Idaho Business Registration Form (Form IBR-1) is a necessary step for businesses operating within the state. This form ensures that a business is properly registered with the relevant state authorities and is compliant with Idaho's business regulations. Here are several key takeaways:
Overall, the Idaho Business Registration Form is a comprehensive tool that facilitates the establishment and regulatory compliance of businesses within the state. Proper completion and understanding of the form's requirements are essential for ensuring a smooth registration process.
Idaho Tax Forms for 2022 - Outlines the scope of work, including project location and description, to provide a comprehensive overview.
Idaho Department of Motor Vehicles - When your address changes, the ITD 3239 form is a critical step in updating your records with the Idaho Transportation Department.