Which business structures each therapy license may use, where to file and what it costs, the taxes to expect, and the order to do it in. Every fee shows the date we checked it.
For all four licenses, we confirmed: LLC. A sole proprietorship works in every state and needs no company filing.
From state law and board rules as we last read them, not advice for your situation. “Yes” means we confirmed it. When we could not, the card says to confirm with your board.
Licensing board: Idaho Board of Professional Counselors and Marriage and Family Therapists (DOPL)
Join the waitlist for your counseling practiceLicensing board: Idaho Board of Professional Counselors and Marriage and Family Therapists (DOPL)
Join the waitlist for your marriage and family therapy practiceLicensing board: Idaho Licensing Board of Social Work Examiners (DOPL)
Join the waitlist for your social work practiceLicensing board: Idaho Board of Psychologist Examiners (DOPL)
Join the waitlist for your psychology practiceCounselors: Idaho Code 30-21-901(b) limits professional entities to a list of professions that ends "and no others" and does not include professional counseling, so a licensee cannot form a professional LLC or professional service corporation; the Secretary of State's professional LLC and professional corporation forms say the same. The 30-21-901 restrictions apply only to professional entities, an LLC may have any lawful purpose (30-25-108(b)), and neither the counselor and therapist licensing law (Idaho Code Title 54, Chapter 34) nor the board's rules (IDAPA 24.15.01) address business structure, so a licensee may practice through an ordinary LLC. The name must contain "limited liability company", "limited company", "L.L.C.", "LLC", "L.C." or "LC" (30-21-302(d)).
Marriage and family therapists: Idaho Code 30-21-901(b) limits professional entities to a list of professions that ends "and no others" and does not include marriage and family therapy, so a licensee cannot form a professional LLC or professional service corporation; the Secretary of State's professional LLC and professional corporation forms say the same. The 30-21-901 restrictions apply only to professional entities, an LLC may have any lawful purpose (30-25-108(b)), and neither the counselor and therapist licensing law (Idaho Code Title 54, Chapter 34) nor the board's rules (IDAPA 24.15.01) address business structure, so a licensee may practice through an ordinary LLC. The name must contain "limited liability company", "limited company", "L.L.C.", "LLC", "L.C." or "LC" (30-21-302(d)).
Social workers: Social work is on the list of professions in Idaho Code 30-21-901(b), so a licensee may form a professional entity: a professional limited liability company or a professional service corporation, using the Secretary of State forms for each. A professional entity may have only licensed owners (30-21-901(g)) and may provide professional services only through licensed people (30-21-901(d)). An ordinary LLC is also allowed: an LLC may have any lawful purpose (30-25-108(b)), and nothing in 30-21-901, the social work licensing law (Idaho Code Title 54, Chapter 32) or the board's rules (IDAPA 24.14.01) requires a professional entity. Under 30-21-102(39), an entity formed solely to provide professional services and owned only by licensees is a professional entity, so an LLC formed just for this practice and owned only by licensees is subject to 30-21-901 whether or not it files the PLLC form; its name may add "Professional" or "P" to the LLC designation (30-21-302(d)), and the Secretary of State's PLLC form asks for PLLC in the name. A professional corporation's name may use "chartered", "professional association", "professional corporation", "P.A.", "P.C." or "CHTD" (30-21-302(a)).
Psychologists: Psychology is on the list of professions in Idaho Code 30-21-901(b), so a licensee may form a professional entity: a professional limited liability company or a professional service corporation, using the Secretary of State forms for each. A professional entity may have only licensed owners (30-21-901(g)) and may provide professional services only through licensed people (30-21-901(d)). An ordinary LLC is also allowed: an LLC may have any lawful purpose (30-25-108(b)), and nothing in 30-21-901, the psychologist licensing law (Idaho Code Title 54, Chapter 23) or the board's rules (IDAPA 24.12.01) requires a professional entity. Under 30-21-102(39), an entity formed solely to provide professional services and owned only by licensees is a professional entity, so an LLC formed just for this practice and owned only by licensees is subject to 30-21-901 whether or not it files the PLLC form; its name may add "Professional" or "P" to the LLC designation (30-21-302(d)), and the Secretary of State's PLLC form asks for PLLC in the name. A professional corporation's name may use "chartered", "professional association", "professional corporation", "P.A.", "P.C." or "CHTD" (30-21-302(a)).
$100 under Idaho Code 30-21-214(b)(16). Paper forms that need manual data entry add $20 (30-21-214(f)). Optional expedite: $40 for 8-hour service, $100 for same-day service if filed before 1 p.m. Mountain time.
$100 base filing fee (Idaho Code 30-21-214(b)(16) and the Secretary of State PLLC form); paper filing adds $20 manual processing. The form says only the professions listed in 30-21-901(b) may use it. Requires an Idaho registered agent at a physical address and at least one governor.
$100 for articles of incorporation of a business corporation (Idaho Code 30-21-214(b)(8)); the paper form adds $20 manual processing. Only professions listed in 30-21-901(b) may use this form, so it applies to social workers and psychologists only.
This is an estimate, added up from the fees on this page: the state filing fee, the first annual report or yearly state fee, and any flat minimum tax our data names. It leaves out board application fees, a registered agent company, expedited filing, newspaper notices, name reservations, local licenses and income tax. The state sets the real amounts.
| Item | Amount |
|---|---|
| State filing fee | $100 |
| First annual report or yearly state fee | $0 |
| Estimated state costs in year one | $100 |
Does not include state taxes unless a flat minimum is listed above.
| Item | Amount |
|---|---|
| State filing fee | $100 |
| First annual report or yearly state fee | $0 |
| Estimated state costs in year one | $100 |
Does not include state taxes unless a flat minimum is listed above.
| Item | Amount |
|---|---|
| State filing fee | $100 |
| First annual report or yearly state fee | $0 |
| Estimated state costs in year one | $100 |
Does not include state taxes unless a flat minimum is listed above.
Check with the state tax agency which state taxes apply to your business type before you file. Its official pages are linked below.
State tax information More tax information
City and county: Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Ask an accountant before you choose how the company is taxed. This page does not tell you which tax treatment to pick.
The order below follows the rules we found for Idaho. A board approval or a newspaper notice changes where a task falls, so a different state may order these differently.
Your Idaho licensing board can add its own rules to the state's business law. Read them for your license before you file anything.
Check that no one in the state already has the name, and follow the state's name rules for professional practices.
The state requires a registered agent with a street address in the state. That can be you, if you have a street address in the state, or a registered agent company.
Use the form and fee for the structure you chose, listed above.
It is free. Apply only on irs.gov, after the state approves your filing.
You may already have one. Get a second, organization number only if your practice is a company that bills under its own name.
Bring your state filing, EIN letter and ID. Keeping practice money in its own account keeps your records clean.
Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Put your yearly report and any state taxes on your calendar so your company stays in good standing.
SyncedUp builds your fees, paperwork, booking and website from a few answers, then runs the practice with you. We fill in Idaho for you. Everything on this page stays free to read.
Join the waitlistRegistration is paused. Joining the waitlist does not create an account or reserve a plan.
Last checked: Oct 18, 2026. We change this date only when someone re-checks the facts, never when the page is rebuilt.
We checked these facts against the official sources listed below, including the state filing office and the licensing boards.
See a mistake? Email us a correction. Please do not include any client or personal information.
