Forms Library

Required when operating a business under any name other than your legal name or the registered entity name. Also called "Doing Business As" (DBA), Assumed Name, or Trade Name registration. Filed with the county clerk, Secretary of State, or equivalent agency depending on state. Some states require publication in a local newspaper after filing.

Renews every 5 yrs

Obtain a Federal Employer Identification Number (EIN) from the IRS. Required for opening a business bank account, hiring employees, paying federal taxes, and filing most business returns. Apply free online at IRS.gov in minutes.

Required in the 45 states (plus DC) that levy a sales tax before collecting sales tax from customers or purchasing goods for resale. Also called a Seller's Permit, Resale Certificate, or Sales and Use Tax Permit depending on the state. Register with your state's Department of Revenue or equivalent agency — most states offer free online registration.

Required by most states for LLCs, corporations, and other registered entities to confirm or update their registered agent, principal address, and ownership information with the Secretary of State. Failure to file can result in administrative dissolution. Most states charge a filing fee of $10–$300 and accept online submissions through the Secretary of State portal.

Renews annually

Companies created in the US no longer need to file a BOI report with FinCEN. Only companies formed outside the US and registered to do business in a US state may need to file. See the FinCEN BOI page: https://www.fincen.gov/boi

Required by many cities and counties when operating a business out of a residential property. Ensures the business activity remains secondary to the residential use of the property (limits on signage, customer visits, employees, and stored inventory vary by jurisdiction). Apply through your city or county planning, zoning, or business licensing department. Some jurisdictions include this in the general business license.

Renews annually

Required for every employee hired in the United States regardless of citizenship. Verifies the identity and work authorization of new hires. Employers must complete Section 2 within 3 business days of the employee's start date and retain completed forms for 3 years after hire or 1 year after termination, whichever is later.

Completed by every new employee so the employer knows how much federal income tax to withhold from each paycheck. Employees submit a new W-4 whenever their tax situation changes (marriage, new dependent, second job, etc.). Employers are not required to submit W-4 forms to the IRS but must retain them for at least 4 years. The 2020 redesign replaced withholding allowances with a dollar-based system.

Collected from independent contractors, freelancers, and vendors before paying them $600 or more in a calendar year. The W-9 provides the payee's name, address, and Taxpayer Identification Number (SSN or EIN) so the payer can issue a Form 1099-NEC at year-end. Businesses must retain completed W-9s for 4 years. Failure to collect one may require 24% backup withholding on payments.

Filed by organizations seeking IRS recognition as a 501(c)(3) public charity or private foundation. The full Form 1023 is required for organizations with gross receipts above $50,000/year or total assets above $250,000. It includes a detailed narrative of activities, financial data (actual or projected), and governing documents. IRS processing typically takes 3–6 months. Once approved, donations to the organization are tax-deductible.

Simplified version of Form 1023 for smaller nonprofits with projected gross receipts ≤$50,000/year and total assets ≤$250,000. The 1023-EZ is a short online form (≈3 pages) compared to the full 1023 and typically processes in 2–4 weeks. Filing fee is $275 vs $600 for the full form. Eligibility must be confirmed by completing the IRS eligibility worksheet before filing.

Required for commercial motor vehicles (trucks, vans, buses) engaged in interstate commerce — generally vehicles over 10,001 lbs GVWR, those carrying hazardous materials, or those transporting 9+ passengers for compensation. Register online with the Federal Motor Carrier Safety Administration (FMCSA) via the Unified Registration System (URS). Carriers transporting goods for hire also need an MC (Operating Authority) Number. A USDOT Number is free; MC Number applications cost $300 per authority type.

Renews biennially

Filed by businesses that paid $600 or more to any independent contractor, freelancer, or self-employed individual during the tax year. Copy A is sent to the IRS; Copy B goes to the contractor. The deadline is January 31 of the following year for both the IRS and the recipient. Businesses must also file Form 1096 as a transmittal cover when submitting paper 1099s. Collect a W-9 from each contractor before first payment to avoid 24% backup withholding.

Renews annually

Filed by employers every quarter to report wages paid, federal income tax withheld, and both the employee and employer share of Social Security and Medicare (FICA) taxes. Due by the last day of the month following each quarter (April 30, July 31, October 31, January 31). Most businesses with employees must file, even if no taxes are owed. Small employers with an annual tax liability under $1,000 may qualify to file Form 944 annually instead.

Renews every 3 mo

Filed annually by employers to report and pay the Federal Unemployment Tax Act (FUTA) tax, which funds federal unemployment benefits. The FUTA rate is 6% on the first $7,000 of wages paid to each employee, but most employers receive a 5.4% credit for paying state unemployment taxes, reducing the effective rate to 0.6%. Due by January 31 for the prior year. Employers who deposited all FUTA tax on time have until February 10.

Renews annually

Filed quarterly by businesses that collect or owe federal excise taxes — taxes imposed on specific goods, services, and activities. Common categories include motor fuel, air transportation tickets, heavy highway vehicles, indoor tanning services, and certain health insurance policies. Due April 30, July 31, October 31, and January 31. Not required if the business has no excise tax liability for the quarter.

Renews every 3 mo

Required by most cities and counties before operating a business within their jurisdiction. Also called a Business Tax Receipt (FL), Occupational License, Business Privilege License, or Local Business Permit. Issued by the city or county finance or tax department. Fees are typically based on gross receipts or a flat annual rate. Must be renewed annually and posted visibly at the place of business.

Renews annually

Required in most states before purchasing goods for resale or collecting sales tax from customers. Also called a Resale Certificate, Sales Tax Permit, or Use Tax Permit. Register with your state's Department of Revenue or Taxation — most states offer free online registration and issue the permit immediately. Required before your first taxable sale.

Required by all 50 states for cosmetologists, barbers, estheticians, nail technicians, and salon operators. Individual practitioners must complete a state-approved training program and pass written and practical exams. Salons require a separate establishment license. Apply through your state Board of Cosmetology or equivalent licensing board. Renewal is typically every 1–2 years with continuing education requirements.

Renews biennially

Required in most states for anyone involved in the preparation, storage, or service of food for public consumption. Some states require all food workers to hold a Food Handler card; others require at least one Certified Food Protection Manager (CFPM) per establishment (e.g. ServSafe® certification). Obtain through an accredited food safety training program approved by your state or local health department.

Renews every 3 yrs

Required by most states and counties before operating a restaurant, café, food truck, catering business, or any facility that prepares or serves food to the public. Issued by the state or county health department after a facility inspection. Requirements include an approved commercial kitchen, adequate refrigeration, hand-washing stations, and passing a health inspection. Renewed annually.

Renews annually

Required before selling, serving, or manufacturing alcoholic beverages. Issued by the state Alcoholic Beverage Control (ABC) board or equivalent agency. License types vary by use: retail beer/wine, full liquor, on-premise consumption, off-premise (package store), brewery, winery, and distillery licenses each have separate requirements and fees. Many states have local quota systems that limit the number of licenses available.

Renews annually

Allows certain low-risk foods (baked goods, jams, candies, dried herbs) to be produced in a home kitchen and sold directly to consumers without a commercial kitchen license. All 50 states now have cottage food laws, but permitted products, annual revenue caps, and labeling requirements vary significantly. Some states require a permit or registration; others are self-executing with mandatory labeling. Check your state agriculture department.

Renews annually

Required by all states before operating a licensed childcare center, family childcare home, or preschool. Licensing involves background checks for all staff, facility inspections, staff-to-child ratio requirements, health and safety standards, and ongoing training. Apply through your state Department of Children and Families, Social Services, or equivalent. Home-based family childcare typically has lighter requirements than center-based care.

Renews annually