Yes. An Idaho S-Corporation owners/shareholder usually enjoy limited personal liability for many of their business transactions, but this protection can be diminished if not careful. When your Idaho business is formed as a corporation, the required bylaws, minutes, meetings and solutions are a critical source of protection. These documents are top priority during a lawsuit and will protect your limited liability status.

S-Corporation owners can be held personally liable if:

  • Personally injure someone.
  • Personally guarantees a bank loan or a business debt.
  • Fails to deposit taxes withheld from employees’ wages.
  • Intentionally engages in fraud, illegal, or recklessness that causes harm.
  • Treats the S-Corporation as an extension of their personal affairs, rather than as a separate legal entity.
  • No functioning Bylaws to govern their behavior.

If owners/shareholders don’t treat the Idaho S-Corporation as a separate business, a court can decide that it doesn’t exist. This would mean that the owners are instead doing business as individuals who are personally liable for their acts.