Business Registration Checklist

As you prepare to register your business to obtain NC tax ID number(s), please use this checklist to ensure that you have the information needed to successfully complete your registration. The links provided will take you to websites that can provide a more detailed explanation of the information required.

Ownership

  • If a proprietorship, you will need the owner's Social Security Number.
  • If a North Carolina Corporation, you will need the North Carolina Secretary of State Identification Number and the Federal Employer Identification Number (FEIN) for the corporation.
  • If a non-North Carolina Corporation, you will need the Federal Employer Identification Number (FEIN) and may need the North Carolina Secretary of State Identification Number for the corporation.
  • If a Limited Liability Company (LLC), you will need the Federal Employer Identification Number (FEIN) for the LLC.
  • If a Partnership, you will need the Federal Employer Identification Number (FEIN) for the partnership.
  • If a Limited Liability Partnership (LLP), you will need the Federal Employer Identification Number (FEIN) for the partnership.
  • If a Fiduciary, you will need the Federal Employer Identification Number (FEIN) for the fiduciary.

Information about Social Security Numbers can be found on the Social Security Administration website.

Information about Secretary of State Numbers can be found on the North Carolina Secretary of State website.

Information about Federal Employer Identification Numbers can be found on the Internal Revenue Service website.

Federal Employer Identification Number

If required to register your business with the Internal Revenue Service (IRS), you will need to have the Federal Employer Identification Number (FEIN) for your business. The IRS requires most businesses that employ workers, including all corporations, to have a FEIN. For more information, refer to the Internal Revenue Service website.

Business Name and Address

  • Legal Business Name or Owner’s Name
  • Trade Name (Doing Business As), if any
  • Daytime Business Telephone
  • Business address (Physical address for all locations in North Carolina)
  • Mailing address

Partner or Responsible Person, if applicable

  • Name
  • Title
  • Social Security Number (SSN)
  • Home address including city, state, and zip code

If Applying For Withholding Tax

  • Date when wages will first be paid
  • Estimated monthly withholding
  • Months employees will be paid, if seasonal

For more information, see the Withholding Tax page or the Frequently Asked Questions.

If Applying For Sales and Use Tax

  • Date when sales will begin
  • Whether sales will be retail, wholesale, or both
  • Description of business
  • Knowledge of the types of items and services that will be sold by the business
  • Estimate of monthly sales tax
  • Type of accounting method that will be used whether cash or accrual
  • Months sales will be made, if seasonal

In addition to items subject to the general State and applicable local and transit rates of sales and use tax, a person engaged in business may register to report and remit tax due on the following: gross receipts derived from sales of electricity; gross receipts derived from sales of piped natural gas (register using web-fill form only); gross receipts derived from providing telecommunications and ancillary services or video programming; motor vehicle lease receipts; scrap tire disposal; and white goods (appliances) disposal. Furthermore, a person engaged in business may register to report and remit the 911 service charge for prepaid wireless telecommunications services (register using web-fill form only).

For more information, see the Sales and Use Tax page or the Frequently Asked Questions.

 

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