Idaho Professional LLC (PLLC): Which Professions Must Use One and How to Form It
Idaho Professional LLC (PLLC): Which Professions Must Use One and How to Form It
A professional limited liability company (PLLC) is an Idaho LLC that serves licensed professionals. Its certificate of organization has to say it is a PLLC and name the professions its members are licensed in. The Idaho Secretary of State handles the filing, but the professional license itself stays with the state licensing board. This guide covers which professions the state lists for the PLLC form, how the name works, what the filing costs, and the steps and ongoing duties after formation.
Informational only, not legal or tax advice. This guide explains Idaho filing rules as of October 2026. Choosing an entity structure has legal and tax consequences that depend on your situation. Talk with an Idaho attorney and a CPA before you file, especially if you practice in more than one profession, have owners who are not licensed, or plan to bring in outside investors.
What makes an LLC a PLLC under Idaho law
Idaho Code 30-25-201(b)(5) requires a professional LLC to state in its certificate of organization that it is a PLLC and to name the profession or professions for which its members are licensed. Once that is done, the company is still an LLC for filing and annual report purposes. The differences show up in three places: the certificate, the company name, and the licensing rules that apply to the people who practice in it.
Which professions the Secretary of State lists for a PLLC
The Secretary of State's PLLC form lists these professions:
- Architecture
- Chiropractic
- Dentistry
- Engineering
- Landscape architecture
- Law
- Medicine
- Nursing
- Occupational therapy
- Optometry
- Physical therapy
- Podiatry
- Professional geology
- Psychology
- Certified or licensed public accountancy
- Social work
- Surveying
- Veterinary medicine
Treat this list as the form's menu, not as a ruling on who must organize as a PLLC. The rules that decide whether a profession must practice through a PLLC or may use a standard LLC come from the licensing statutes and the board that governs your license, not from the form. Before you assume either way, confirm with the Idaho Division of Occupational and Professional Licenses (DOPL) or the board that licenses your profession. If your members hold licenses in more than one listed profession, ask your attorney how the certificate should name them.
Choosing between a PLLC and a standard LLC
Before you file, answer these questions with your attorney and the licensing board:
- Does your profession's board or statute require the PLLC form, or does it allow a standard LLC?
- Will every owner hold a license in a profession named on the certificate?
- Do you plan to add owners later, and will they be licensed?
- Will the business practice under a name that differs from its legal name?
- How will the company be taxed, and does that choice fit the owners' plans?
How the name must read
Every Idaho LLC name must include "limited liability company," "limited company," or an accepted abbreviation such as LLC, L.L.C., LC or L.C. Under Idaho Code 30-21-302(d), a PLLC has two accepted options:
- Add the word "professional" before "limited," as in "Riverbend Dental Professional Limited Liability Company."
- Put a leading P on the abbreviation, as in "Riverbend Dental PLLC."
Two more name rules apply. Under Idaho Code 30-21-301, the name must be distinguishable on the Secretary of State's records from existing, reserved and registered names, and entity-type words such as "LLC" do not count when that test is applied. The name also cannot state or imply government affiliation. Search the name in the SOSBiz business search before you file. If you need time, you can reserve the name for 120 days for $20 through the Secretary of State's business forms page.
Step by step: forming a PLLC in Idaho
- Confirm each member's license. The certificate names the professions for which members are licensed, so confirm license status and the exact profession names before you draft anything. Check with DOPL or the board for the correct wording and any other requirements.
- Choose and check your name. Follow the name rules above and search SOSBiz. Reserve the name if you need more time.
- Appoint a registered agent. Every entity must continuously maintain a registered agent in Idaho. The agent needs a physical Idaho street address, since P.O. boxes are not accepted, and must be available during normal business hours. The agent can be an Idaho resident, a business entity authorized to do business in Idaho, a commercial registered agent, or an owner using an Idaho address. An assumed business name cannot serve as the registered agent.
- File the Certificate of Organization (Limited Liability Company). File through SOSBiz. The base fee is $100 online and $120 on paper, as of 2026. Make sure the certificate includes the PLLC statement and the profession names.
- Decide whether you need speed. Standard processing runs about 7 to 10 days from the filing date. Expedited options add a $40 surcharge for evidence of filing within 8 working hours, or a $100 surcharge for same-day service on filings submitted before 1:00 p.m. Mountain time. Check the SOSBiz Processed Through Date page for current estimates.
- Set up federal and banking accounts. Obtain a federal Employer Identification Number from the IRS and open a company bank account in the PLLC's name.
- Check tax registration and local requirements. Review the tax section and the local licensing section below before you open for business.
Assumed business names (DBAs)
If your PLLC will operate under a name other than its legal name, file a Certificate of Assumed Business Name with the Idaho Secretary of State. It is filed statewide, not with the county. The fee is $25 online or $45 on paper, which includes a $20 manual data entry surcharge. An assumed business name stays active until it is canceled and does not renew. It cannot serve as your registered agent.
Annual report and ongoing duties
The annual report is required every year. Idaho Code 30-21-214 lists its fee as no fee. It is due each year before the end of the month in which the certificate of organization became effective, starting one year after formation. For example, if your certificate became effective on March 14, 2027, your first annual report is due by March 31, 2028. Put that date on your calendar, and keep the registered agent in place at all times.
Taxes: what a PLLC owes in Idaho
Idaho has no franchise tax and no LLC-specific annual state tax. What the company owes depends on how it is taxed:
- Default pass-through. Members report their share of Idaho income on personal returns at the flat 5.3% rate.
- Partnership or S corporation return. The company owes the $10 permanent building fund tax.
- C corporation tax treatment. The company pays the 5.3% business income tax plus the $10 permanent building fund tax.
The 5.3% figure is the flat rate listed for 2025. Confirm the current year's rate with the Idaho State Tax Commission before you build a tax projection. Idaho's state sales tax rate is 6%, and there is no local sales tax outside voter-approved resort cities. If your PLLC sells taxable goods, register through the Idaho Business Registration page. Professional services are often treated differently from taxable sales, so confirm with the Commission or a CPA which rules apply to your work.
Local licensing: no state general business license
Idaho does not have a state business license. Registering your PLLC with the Secretary of State is a registration, not a license. Counties issue no general business license. City rules vary. Some cities require a general license or permit, while others license only specific activities. Before you open, ask your city clerk whether a general license applies and whether your activity needs a separate permit. The Business Wizard at business.idaho.gov can generate a checklist of agencies and permits for your activity. Your profession's license is separate from these local rules, and the licensing board governs it.
Costs at a glance
| Item | Cost | Where it is filed |
|---|---|---|
| PLLC Certificate of Organization | $100 online; $120 on paper (as of 2026) | Idaho Secretary of State |
| Expedited filing | $40 surcharge (evidence of filing within 8 working hours); $100 surcharge (same day, filed before 1:00 p.m. Mountain time) | Idaho Secretary of State |
| Name reservation | $20; confirm the reservation period with the Secretary of State | Idaho Secretary of State |
| Assumed business name (DBA) | $25 online; $45 on paper | Idaho Secretary of State |
| Annual report | No fee; due every year | Idaho Secretary of State |
| Professional license | Set by the licensing board; confirm the current fee with DOPL or the board | DOPL or the profession's board |
Common mistakes to avoid
- Choosing a name that is not distinguishable from an existing name or that implies government affiliation.
- Using a P.O. box as the registered agent address.
- Assuming the state registration covers city licensing, or that a county issues a general business license.
- Skipping the annual report because no fee is due.
- Filing the certificate without the PLLC statement and the profession names.
When to get professional help
A single-owner PLLC in one profession is usually the simplest case. Bring in an attorney if your members hold licenses in several professions, if unlicensed people will own or invest in the company, or if you are converting an existing practice into a PLLC. Bring in a CPA to confirm the tax classification before you elect it. The Idaho Small Business Development Center can help with planning questions and connect you with resources, and the SBA Boise district office lists local business assistance.
Next steps
- Confirm your license and profession names with DOPL or your board.
- Search and, if needed, reserve your name in SOSBiz.
- Appoint an Idaho registered agent with a physical street address.
- File the Certificate of Organization with the PLLC statement and profession names.
- Confirm city licensing and tax registration, then calendar your first annual report.
For the official filing and business records, start at the Idaho Secretary of State. This guide is informational only, not legal or tax advice, so confirm the details that matter to your practice with a qualified Idaho attorney and CPA.