How do you form a Idaho PLLC?
- Form
- Certificate of Organization — Professional Limited Liability Company
- Filed with
- Idaho Secretary of State, Business Services
- State fee
- Set by the state, and confirmed with you before anything is filed.
Confirm your profession is on Idaho's list
Idaho Code § 30-21-901(b) limits professional entities to 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 and veterinary medicine, "and no others." Interest holders must be licensed for the same specific services.
Source: Idaho Code § 30-21-901 · Idaho SOS, Certificate of Organization – PLLC
Use a professional LLC ending in the name
Under § 30-21-302(d) the name must contain "limited liability company", "limited company", "L.L.C.", "LLC", "L.C." or "LC", and a professional entity may add "professional" or a leading "P". The Secretary of State's form instructs that the name must contain Professional Limited Liability Company, Professional Limited Company, P.L.L.C. or PLLC.
Source: Idaho Code § 30-21-302 · Idaho Code § 30-25-201 · Idaho SOS, Certificate of Organization – PLLC
File the professional Certificate of Organization
File the Certificate of Organization – Professional Limited Liability Company with the Secretary of State, online through SOSBiz or on the paper form. Line 6 must state that the company is a professional company and name the principal profession or professions its members are licensed to render. Pay the filing fee set by the state.
Have LLCity prepare and file it ›
Source: Idaho SOS, Certificate of Organization – PLLC · Idaho Code § 30-25-201 · Idaho SOS, Business Forms
Designate a registered agent in Idaho
Every domestic filing entity must designate and maintain a registered agent in Idaho. The form requires an agent located in Idaho at a physical address; post office boxes and commercial personal mail boxes are not acceptable.
What Idaho requires of your agent, and how we serve as it ›
Source: Idaho Code § 30-21-402 · Idaho Code § 30-21-404 · Idaho SOS, Certificate of Organization – PLLC
Keep the operating agreement in your records
The Secretary of State does not accept operating agreements for filing, and the form asks you not to attach one.
Source: Idaho Code § 30-25-201 · Idaho SOS, Certificate of Organization – PLLC
File the annual report in your formation month
Each year the company must deliver an annual report to the Secretary of State before the end of the month in which its certificate of organization became effective, stating its registered agent, principal office and at least one governor.
Source: Idaho Code § 30-21-213
Steps checked against the sources linked under each one on 12 November 2026.
The Idaho professional LLC
What creates it in Idaho
Idaho Code Title 30, chapters 21 and 25 (the citation printed on the Secretary of State's form): the professional-entity rule at Idaho Code § 30-21-901, applied to a limited liability company organised under the Idaho Uniform Limited Liability Company Act, Idaho Code title 30, chapter 25. Section 30-25-201(b)(5) requires a professional company's certificate of organization to state that it is a professional limited liability company and its principal profession or professions.
What the name must contain
Idaho Code § 30-21-302(d): the name of a limited liability company must contain "limited liability company" or "limited company" or the abbreviation "L.L.C.," "LLC," "L.C.," or "LC," and "If the limited liability company is a professional entity, the name may include the word 'professional' before the word 'limited' or the letter 'P' at the beginning of any of the permitted abbreviations." The Secretary of State's Certificate of Organization – Professional Limited Liability Company instructs that the name must contain Professional Limited Liability Company, Professional Limited Company, P.L.L.C. or PLLC.
Which occupations does Idaho say must use a PLLC?
A closed list. Idaho Code § 30-21-901(b): the professions "shall include the practices of 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 and veterinary medicine, and no others." Both Secretary of State professional forms reprint the list and point the filer to § 30-21-901(b). Section 30-21-901(g) limits interest holders to individuals licensed to render the same specific professional services, or professional entities whose interest holders all are.
Idaho also offers a corporation under a professional statute
A practice choosing between the two forms is choosing between these rules and the ones above.
What creates it in Idaho
Idaho Code Title 30, chapters 21 and 29 (the citation printed on the Secretary of State's form): Idaho Code § 30-21-901 applied to a corporation under the Idaho Business Corporation Act, title 30, chapter 29. The office titles the form Articles of Incorporation (Professional Service Corporation).
What the name must contain
Idaho Code § 30-21-302(a): a business corporation's name must contain "corporation," "incorporated," "company," or "limited," or "Corp.," "Inc.," "Co.," or "Ltd."; if it is a professional entity, the name "may alternatively contain the word 'chartered,' 'professional association,' or 'professional corporation,' or the abbreviation 'P.A.,' 'P.C.,' or 'CHTD'." The Secretary of State's professional service corporation form instructs that the name must contain one of those professional words or abbreviations.
Does the agent requirement differ from an ordinary Idaho LLC’s?
No. Idaho sets no separate agent requirement for a professional entity — it is the same requirement an ordinary Idaho LLC files under.
No difference. Idaho Code § 30-21-402 requires every domestic filing entity to maintain a registered agent; both professional forms carry the ordinary instruction that the agent must be located in Idaho at a physical address, with post office boxes and commercial personal mail boxes not acceptable on the PLLC form.
What else Idaho requires
Idaho puts both professional forms under one statutory roof: Part 9 of the Idaho Uniform Business Organizations Code is headed PROFESSIONAL ENTITIES and contains the single section 30-21-901, which applies to whichever underlying entity the organisers choose. That is why the PLLC form cites chapters 21 and 25 while the professional corporation form cites chapters 21 and 29. Line 6 of the PLLC form and Article 2 of the professional corporation form both require the filer to name the specific profession or professions. Neither form nor § 30-21-901 states a licensing-board approval step before filing, so no board-approval rule is recorded.
Verified against the Idaho Secretary of State, Business Services (sos.idaho.gov/business-forms/) · Statute text: legislature.idaho.gov/statutesrules/idstat/title30/t30ch21/sect30-21-901/ · Last updated November 2026. Idaho only — the rules in this cluster differ by jurisdiction, and this page speaks for no other.