File an initial business privilege tax return within 2.5 months after the date of incorporation or qualification to register for the privilege tax.
Alaska
Alaska
Corporation
Not required
There is no need to register before filing corporation income tax.
More information: Alaska Department of Revenue
LLC
Not required
LLCs will typically file partnership income tax, but this depends of how the IRS classifies them. There is no need to register before filing partnership income tax.
More information: Alaska Department of Revenue
Arizona
Arizona
Corporation
Not required
There is no separate registration for corporate income tax.
More information: Arizona Department of Revenue
LLC
Not required
LLCs will typically file partnership income tax, but this depends of how the IRS classifies them. There is no separate registration for partnership tax.
More information: Arizona Department of Revenue
Arkansas
Arkansas
Corporation
Not required
There is no need to register before filing a corporation income tax return. The secretary of state administered franchise tax also does not require registration.
More information: Arkansas Department of Finance and Administration
LLC
Not required
Most LLCs do not file Corporate Income Tax returns. The secretary of state administered franchise tax also does not require registration.
More information: Arkansas Department of Finance and Administration
California
California
Corporation
Not required
There is no need to register before filing a corporate income tax or franchise tax return.
More information: California Franchise Tax Board
LLC
Not required
There is no need to register before filing a franchise tax return.
More information: California Franchise Tax Board
Colorado
Colorado
Corporation
Not required
There is no need to register for a Business Income tax account.
More information: Colorado Department of Revenue
LLC
Not required
Most LLCs will file form 106, Business Income Tax Return for Pass-Through Entities, to confirm that income is taxed individually. There is no need to register for an Income tax account, you are automatically registered upon submitting a return for the first time.
Register using the relevant section of the business taxes registration application. Corporations must register for either the corporation business tax or business entity tax but not both. Generally C Corporations file corporation business tax while S Corporations file business entity tax.
Register using the relevant section of the business taxes registration application.
Delaware
Delaware
Corporation
Not required
There is no corporate income tax specific registration, but most entities will need to file a combined registration application. There is no registration for the department of state administered franchise tax.
More information: Delaware Department of Finance - Division of Revenue
LLC
Not required
Most LLC types do not file Corporate Income Tax returns. There is no registration for the department of state administered franchise tax.
More information: Delaware Department of Finance - Division of Revenue
Register using the FR-500 application or online system.
Florida
Florida
Corporation
Not required
There is no need to register for a Business Income tax account.
More information: Florida Department of Revenue
LLC
Not required
Some LLCs will need to file a partnership information return. There is no registration required before making this filing.
More information: Florida Department of Revenue
Georgia
Georgia
Corporation
Not required
No separate registration is required for corporate income or net worth tax, but entities may need to register before filing for other taxes.
More information: Georgia Department of Revenue
LLC
Not required
LLCs will typically file partnership income tax, but this depends of how the IRS classifies them. There is no separate registration required for partnership income tax.
More information: Georgia Department of Revenue
Hawaii
Hawaii
Corporation
Not required
There is no separate registration for corporate income tax or franchise tax, but entities will need to register for a tax ID before filing a return. Only banks and financial institutions are required to file franchise taxes.
More information: Hawaii Department of Taxation
LLC
Not required
There is no separate registration for partnership income tax, but entities will need to register for a tax ID before filing a return.
More information: Hawaii Department of Taxation
Idaho
Idaho
Corporation
Not required
Entities are not subject to both franchise tax and corporate income tax. There is no separate registration required for corporate income or franchise tax.
More information: Idaho State Tax Commission
LLC
Not required
LLCs will typically file partnership income tax, but this depends of how the IRS classifies them. There is no separate registration required for partnership income tax.
More information: Idaho State Tax Commission
Illinois
Illinois
Corporation
Not required
There is no separate registration required for business income tax, but firms should use the business registration application to register with the department.
More information: Illinois Department of Revenue
LLC
Not required
LLCs will typically file a partnership income tax return, but this depends of how the IRS classifies them. There is no separate registration required for business income tax, but firms should use the business registration application to register with the department.
More information: Illinois Department of Revenue
Indiana
Indiana
Corporation
Not required
Corporate Income Tax accounts are created by filing an initial return. When filing your first return, check the "Initial Return" box on Form IT-20, and an account will be created for your entity.
More information: Indiana Department of Revenue
LLC
Not required
LLCs will typically file partnership income tax, but this depends of how the IRS classifies them. There is no separate registration required for partnership income tax.
More information: Indiana Department of Revenue
Iowa
Iowa
Corporation
Not required
There is no need to register for a Business Income tax account.
More information: Iowa Department of Revenue
LLC
Not required
LLCs will typically file partnership income tax, but this depends of how the IRS classifies them. There is no separate registration required for partnership income tax.
Register using form CR-16 and completing the required sections. LLCs will typically file partnership income tax, but this depends of how the IRS classifies them.
LLCs may be required to file a partnership return and should register through the online system.
Maine
Maine
Corporation
Not required
There is no need to register before filing corporate income tax. Other tax types may require registration.
More information: Maine Revenue Services
LLC
Not required
There is no need to register before filing corporate income tax. Other tax types may require registration.
More information: Maine Revenue Services
Maryland
Maryland
Corporation
Not required
There is no need to register before filing corporate income tax. Other tax types may require registration.
More information: Comptroller of Maryland
LLC
Not required
There is no need to register before filing corporate income tax. Other tax types may require registration. LLCs may be required to file a pass through entity return.
More information: Comptroller of Maryland
Massachusetts
Massachusetts
Corporation
Not required
There is no separate registration for corporate excise tax, but corporations may need to register for other taxes.
More information: Massachusetts Department of Revenue
LLC
Not required
Most LLC types do not file Corporate Excise Tax returns.
More information: Massachusetts Department of Revenue
Corporations must register before filing corporate franchise tax returns.
LLC
Not required
Most LLC types do not file Corporate Franchise Tax returns, but this depends on their IRS classification. LLCs may also be required to pay the Minimum Fee. If either of these taxes apply, the LLC will need to register.
Corporations must register before filing corporate income and franchise tax returns.
LLC
Not required
Most LLC types do not file Corporate Income or Franchise Tax returns, but this depends on their IRS classification. If either of these taxes apply, the LLC will need to register.
More information: Mississippi Department of Revenue
Corporations must register before filing corporate income and franchise tax returns.
LLC
Not required
Most LLC types do not file Corporate Income, Franchise Tax, or Partnership Tax returns, but this depends on their IRS classification. If any of these taxes apply, the LLC will need to register.
Corporations must register before filing corporate income tax returns.
LLC
Not required
Most LLC types do not file Corporate Income, Franchise Tax, or Partnership Tax returns, but this depends on their IRS classification. If any of these taxes apply, the LLC will need to register.
More information: Nebraska Department of Revenue
Nevada
Nevada
Corporation
Not required
Entities that file with the Secretary of State are automatically registered for commerce taxes.
More information: Nevada Department of Taxation
LLC
Not required
Entities that file with the Secretary of State are automatically registered for commerce taxes. LLCs are liable to pay commerce tax.
More information: Nevada Department of Taxation
New Hampshire
New Hampshire
Corporation
Not required
There is no need to register for a Business Income tax account, this happens automatically upon filing the first return. Business entities are generally required to file both Business Entity Taxes and Business Profit Taxes.
More information: New Hampshire Department of Revenue Administration
LLC
Not required
There is no need to register for a Business Income tax account, this happens automatically upon filing the first return. Business entities are generally required to file both Business Entity Taxes and Business Profit Taxes.
More information: New Hampshire Department of Revenue Administration
New Jersey
New Jersey
Corporation
Agency:
New Jersey Department of the Treasury - Division of Taxation
The Commerical Activity Tax applies to most business entities in the state of Ohio. You must register first before filing a return. There is no registration for corporation franchise tax.
$30 registration fee unless the applicant is a nonprofit, foreign retailer, government agency, or only applying for a withholding account or agricultural/farming account.
Notes:
Register before filing. Only public service companies need to file business and occupation taxes.
$30 registration fee unless the applicant is a nonprofit, foreign retailer, government agency, or only applying for a withholding account or agricultural/farming account.
Notes:
LLCs may need to file depending on their IRS classification.
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