IBR-1: Idaho Business Registration Form

In box 1, mark the type of business: Corporation, Partnership, S Corporation, Sole Proprietorship, Nonprofit, Government, Fiduciary/Trust or Limited Liability Company.

In box 1a, if the business is an LLC, mark how it has chosen to be taxed for income tax purposes: Single Member, Corporation, Partnership or S Corporation.

In box 2, mark the purpose of registration: New applicant, Change legal name, Change assumed business name (DBA), Add new account type, Add/change location, or Change in partners, shareholders or managing members.

In box 3, mark the permits or accounts you apply for: Boise Auditorium, Idaho Falls Auditorium, Pocatello/Chubbuck Auditorium, E911 Prepaid Wireless Fee, Nampa Auditorium, Mountain Community Center Auditorium, Sales, Marketplace Facilitator, Out-of-State Retailer, Use, Travel & Convention, Unemployment, Withholding, Withholding only, no employees working in Idaho, Amusement Device, Beer/Wine or Cigarette/Tobacco.

Enter the Federal Employer Identification Number (EIN) in box 4 and the Social Security number (SSN) in box 5.

Enter the legal business name in box 6, and for Sole Prop the name on the SSN card.

Enter the assumed business name (DBA) filed with Sec. of State in box 7, the date incorporated in box 8, the state incorporated in in box 9 and the month tax year ends in box 10.

Enter the date business began in Idaho in box 11, the date sales or use will begin in Idaho (month, year) in box 12 and the estimated monthly taxable sales in box 13.

In box 14, enter the physical location of the business if it is outside Idaho, with no PO Box or mail drop addresses: Street address, City, State, County and ZIP Code.

Box 15 is required: enter the physical location of Idaho employees or the lodging facility address, with no PO Box or mail drop addresses: Street address, City, State, County and ZIP Code.

In box 16, enter the mailing address: Street address or PO Box, City, State, County and ZIP Code.

In box 17, enter the mailing address for Idaho State Tax Commission forms: Street address or PO Box, City, State, County and ZIP Code.

Enter the business telephone number in box 18.

In box 19, enter the business contact person (name, title, and email); POA will be required.

Enter the telephone number and extension (ext.) of the authorized contact person in box 20, the email address in box 21 and the fax number in box 22.

In box 24, specify the product manufactured and/or sold or the type of service performed as the primary nature of business.

Box 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.

In box 25, 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.)

For each one enter the Name, Address of Residence, SSN/EIN, Phone Number and Email, Corp Title, % Owned, Officer or Shareholder, and Yes or No for Director? and Compensated?

Box 26: Are you a Professional Employer Organization (PEO)? Yes or No; If Yes, Name. Box 27: If Yes, are you a Certified PEO? Yes or No.

Enter the date employees first hired to work in Idaho in box 36, the date of employees' first paycheck in Idaho in box 37 and the expected number of Idaho employees in box 38, including corporate officers working in Idaho.

In box 39, enter the amount of wages you have paid or estimate to pay in Idaho, for the Current Year and the Preceding Year: Jan. 1 to March 31, April 1 to June 30, July 1 to Sept. 30 and Oct. 1 to Dec. 31.

If you haven't paid or don't plan to pay wages during one of the periods listed, enter “NONE.”

If you estimated wages in #39, enter the date you plan to begin paying wages in box 40.

Box 41: Will corporate officers receive compensation, salary or distribution of profits? Yes or No.

Box 42: Is this an organization exempt from income tax under Internal Revenue Service Code 501(c)(3)? Yes or No.

Box 43: Is workers' compensation insurance needed? Yes or No, explain why. CAUTION: This is not an application for workers' compensation insurance. Box 44: Do you have a workers' compensation insurance policy? Yes, No or In process. Box 45: Have you notified your insurance company that you have or expect to have Idaho payroll? Yes or No. Box 46: Insurance agent's name and telephone number.

Enter the insurance company name in box 47, the policy number in box 48 and the effective date in box 49; in box 50, if applying for insurance with the Idaho State Insurance Fund, list the application number.

Box 51: Do you plan to perform work in other states using your existing Idaho employees? Yes or No. If Yes, will you withhold Idaho Income Tax?

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.

Common mistake: 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.

Did you acquire all or part of an existing business? All, Part or None. Did you change your legal business entity? Yes or No.

Enter the previous owner's name, the business name at time of purchase, the date acquired/changed and the account/permit numbers of the business acquired/changed; was there a change in owners, members, or partners? Yes or No.

If Yes, are any of the former owners, members, or partners still operating/managing the business for the new owner(s)? Yes or 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 or No.

Box 8: Yes, I agree to publish my business by category both in print and on the Internet in the Business Directory of Idaho at Iml.idaho.gov and any publication produced by the Idaho Department of Labor.

On each signature line, print the name, sign and add the Date.

Return the form to Idaho Business Registration, PO Box 36, Boise, ID 83722-0410.