One entity, several tax accounts.
Forming the company does not register it with anyone who collects tax. Sales tax, payroll withholding, unemployment insurance and workers compensation are separate accounts with separate agencies, and the trigger for each is different. These hubs cover the federal layer and the state accounts underneath it.
Register the accounts the entity needs.
Each hub explains what the registration is for, what sets the obligation off, and which agency holds it. Then it hands you to your state.
EIN
Getting an EIN, state by state
Open the hub → 51 statesEIN application
The EIN application, state by state
Open the hub → 51 statesLLC quarterly taxes
LLC quarterly taxes, state by state
Open the hub → 51 statesLLC tax rate
LLC tax rates, state by state
Open the hub → 51 statesPayroll tax registration
Payroll tax registration, state by state
Open the hub → 51 statesS-Corp election
The S-Corp election, state by state
Open the hub → 51 statesS-Corp election
The S-Corp election, state by state
Open the hub → 51 statesSales tax registration
Sales tax registration, state by state
Open the hub → 51 statesUnemployment insurance registration
Unemployment insurance registration, state by state
Open the hub → 51 statesWorkers compensation registration
Workers compensation registration, state by state
Open the hub →Or start from your state.
Every jurisdiction has a single page that gathers the filings a business does there, across all of these sections. If you know where you are before you know what you need, start here.
The rest of the by-state library.
Form a business
Forming a business, state by state
Open the section → SectionIndustry LLCs
Industry LLC guides, state by state
Open the section → SectionCompare and choose
Entity comparisons, state by state
Open the section → SectionWhat it costs
Business filing costs, state by state
Open the section → SectionRegistered agent and address
Registered agent and address, state by state
Open the section → SectionLicenses and permits
Licenses and permits, state by state
Open the section → SectionCompliance and annual filings
Compliance filings, state by state
Open the section → SectionChange or convert
Changing a business, state by state
Open the section → SectionClose or revive
Closing and reviving a business, state by state
Open the section → SectionMoney and operations
Banking, credit and hiring, state by state
Open the section → SectionSecretary of State directory
Secretary of State directory, all 51 jurisdictions
Open the section →Related reading and tools.
Guides that sit next to this one, each written to stand on its own.
409A Guide: Explained
409A Guide explained for US founders + tax preparers. Plain-English walkthrough.
GuideCompliance Filings: All Six Filing Services in One Subscription
Annual reports + franchise tax + foreign qualification + amendments + EIN: all five filing services managed by File.Business.
GuideR&D Tax Credit: Explained
R&D Tax Credit explained for US founders + tax preparers. Plain-English walkthrough.
GuideState Tax ID Registration: Sales Tax · Withholding · UI · WC
Register every required state tax ID in every state where you have nexus. $99 per state per ID.