Idaho Secretary of State
Businesses planning to change registered information, including the entity type, name, address, ownership or registered agent, must notify the Idaho Secretary of State’s office. For information, visit the Legal Structure section of this website.
Internal Revenue Service
The IRS collects taxes owed to the Federal government, including personal, corporate and business income taxes, Federal withholding and Social Security and Medicare taxes. When a business name or entity type changes, tax reports may not be properly attributed to the business. When a business entity type changes (such as from an LLC to a corporation), the tax reporting date and reporting forms may change. If the entity type is changed, a new Employer Identification Number (EIN) may be required. See the IRS website for information on how to notify them of entity or name changes and how to apply for a new EIN. See Changing or Cancelling Registered Information for details.
Idaho State Tax Commission
Oversees the collection of income, sales, withholding, and other state taxes. See the Taxes section of this website for specific information. When a business changes its entity type, the reporting date and forms used may change. When changing the business name or entity type, contact the opens in a new windowTax Commission to be certain tax payments are correctly attributed to the business.
Idaho Department of Labor
If you have an unemployment withholding account and change the name or entity type of your business, contact DOL to be certain payments and reports are correctly attributed to your business.
City Clerk’s Offices
City clerk’s offices manage business activities occurring within city limits. When a business changes it name, existing licenses and/or permits will need to be amended. If the name changes because the business is sold, a new license may be required. To find contact information for your local city clerk’s office, click here: City Clerk. If you secured permits from your county clerk’s office, those will need to be updated as well.