Idaho requires the governor (a member if member-managed, a manager if manager-managed) — name and mailing address on its public LLC filing. Idaho republishes the governor's name every year on the annual report, so a Wyoming holding LLC has to occupy that role from formation onward — and because of § 30-25-503(f)'s sole-member foreclosure carve-out, that Wyoming layer is more protective structured as multi-member rather than a single Wyoming LLC standing alone. See our Wyoming holding company guide and full list of anonymous LLC states for more.
$100
Certificate of Organization filing fee
Governor listed
At least one member/manager name and address public
§ 30-25-503(f)
Sole-member foreclosure carve-out — purchaser becomes member
$0
Annual report fee
Idaho is candidly not a name-privacy state. Its Certificate of Organization ($100) requires at least one governor — a member if member-managed, a manager if manager-managed — by name and mailing address, and that information is public at sosbiz.idaho.gov and republished every year on the free annual report. What makes Idaho worth flagging beyond privacy is Idaho Code § 30-25-503(f): a foreclosure purchaser of a sole member's interest can become a full member with control rights, not just economic rights, which is a materially worse outcome than most states' charging-order rules. A Wyoming holding LLC named as governor solves the privacy problem; structuring that Wyoming layer as multi-member is what actually addresses § 30-25-503(f)'s sole-member exposure.
Idaho's Certificate of Organization must state the name and mailing address of at least one "governor" — Idaho's umbrella term for a manager of a manager-managed LLC or a member of a member-managed one. You don't have to list every member, but at least one governor's name and address becomes part of the public record at sosbiz.idaho.gov, and the same information is republished on every annual report.
Because Idaho requires at least one governor's name and mailing address on the Certificate of Organization — republished every year on the annual report — the way to keep an individual's name off an Idaho LLC's public record is to name a Wyoming holding LLC as that governor instead. SOSBiz then shows the Wyoming entity, not a person, and Wyoming's own filing discloses nothing further. Idaho also has a distinctive asset-protection wrinkle worth understanding before relying on a Wyoming-over-Idaho structure: Idaho Code § 30-25-503(f) lets a foreclosure purchaser of a sole member's interest become a full member — with control, not just economic rights — displacing the original owner entirely. If the Idaho LLC's only governor and only member is a single Wyoming holding LLC, the Idaho LLC is still a sole-member LLC for purposes of that statute, so the foreclosure carve-out applies one layer down; a more protective structure typically uses a multi-member Wyoming parent rather than relying on a single Wyoming LLC alone.
Naming a Wyoming LLC as the Idaho LLC's governor keeps a name off Idaho's public record, but it doesn't change federal obligations: beneficial owners of both entities must still be reported to FinCEN under the Corporate Transparency Act, which is not a public database.
Idaho Code § 30-25-503(f) — charging order available generally, but subsection (f) lets a foreclosure purchaser of a sole member's interest become a full member. Idaho Code § 30-25-503 makes the charging order the general remedy for a judgment creditor and allows foreclosure if distributions won't satisfy the judgment in a reasonable time — already weaker than Wyoming's no-foreclosure rule. Subsection (f) goes further for a sole member specifically: if the court confirms a foreclosure sale, the purchaser obtains the member's entire interest (not just economic rights), becomes a member, and the original owner is dissociated from the LLC entirely. This is one of the more owner-unfavorable single-member statutes in the country and should factor into whether an Idaho LLC's Wyoming parent is structured as single- or multi-member.
Idaho charges no fee at all for its annual report — one of the only $0 annual filings in the country — due by the last day of the LLC's anniversary month. There is no Idaho franchise tax; pass-through income is taxed to members at Idaho's flat 5.3% personal income rate.
Note: Confirm the $100 Certificate of Organization fee directly at sosbiz.idaho.gov. This page treats § 30-25-503(f)'s sole-member foreclosure carve-out as applying one layer down to an Idaho LLC whose only member is a single Wyoming holding LLC — confirm this structural conclusion with an attorney before relying on a single-member Wyoming parent for serious asset protection in Idaho.
Yes. Idaho's Certificate of Organization must name at least one "governor" — a member if member-managed, a manager if manager-managed — with a mailing address, and that information is public at sosbiz.idaho.gov and republished on every annual report.
Name a Wyoming holding LLC — not yourself — as the governor on the Certificate of Organization. Idaho's public record then shows the Wyoming entity rather than an individual, and Wyoming's own filing discloses no owners.
Only if structured carefully. Idaho Code § 30-25-503(f) lets a foreclosure purchaser of a sole member's Idaho LLC interest become a full member, displacing the original owner. If a single Wyoming LLC is the Idaho LLC's only member, that carve-out still applies one layer down — a multi-member Wyoming parent is the more protective structure.
Bottom line: Idaho publishes a governor's name at formation and again every year, and its § 30-25-503(f) foreclosure carve-out for sole members means the Wyoming parent above an Idaho LLC should be multi-member, not just present.