Idaho EIN Number and Idaho Business Registration (IBR)

After your EIN in Idaho

Idaho Business Registration (IBR), hosted by the Idaho Department of Labor, registers a business with the State Tax Commission (sales and use tax seller's permit, income tax withholding), the Department of Labor (unemployment insurance) and the Industrial Commission (workers' compensation) in one application.

On each W-2, Idaho wants the federal EIN in Box b and, in Box 15, the 9-digit withholding account number issued by the Idaho State Tax Commission. The Commission says to leave off the suffix at the end of the account number and not to write "applied for" in that box.

The Idaho Department of Labor keeps one unemployment insurance account per federal EIN. An LLC with several Idaho locations under the same EIN reports all of their wages under one account, while a separate entity with its own EIN gets its own account.

Also on the Idaho list

• Apply for state tax permits through Idaho Business Registration (IBR), the online application the Idaho State Tax Commission uses for seller's permits, income tax withholding accounts and travel and convention permits. The Tax Commission asks applicants to have the EIN ready, along with the Social Security number or EIN of every owner, partner and officer.
• File the annual report with the Secretary of State through SOSBiz by the last day of the month in which the LLC was formed, every year starting one year after formation. SOSBiz shows the next due date on the LLC's record, and the Secretary of State can administratively dissolve an LLC that misses it.

Agency sites checked November 1, 2026 · All 50 states

What is different about Idaho

• Idaho Business Registration is one application shared by three agencies: it opens the State Tax Commission's seller's permit and withholding account, the Idaho Department of Labor's unemployment insurance account, and the Industrial Commission permits an employer needs. The form also asks an LLC how it chose to be taxed (single member, partnership, corporation or S corporation), the same classification it made with the IRS.
• The Idaho State Tax Commission's permit guidance says a single-member LLC must have an EIN, even though the IRS does not require one for a disregarded single-member LLC with no employees and no excise tax liability. The IRS notes that such an LLC can still get an EIN when it needs one for a bank account or for state tax purposes, and Idaho's registration form asks for it.
• Idaho's local sales taxes are local option taxes adopted by voters in a short list of resort cities, on top of the state sales tax. Some of those cities apply theirs only to lodging, liquor by the drink and restaurant food, and questions about a city's tax go to the city rather than the State Tax Commission.

Before you apply

The SS-4 must match the Idaho Secretary of State filing; its file number is a state index, not a tax ID.

Idaho EIN questions