Corporate Income and Privilege Tax Registration | Harbor Compliance (2024)

Alabama

Alabama

Corporation

Agency:Alabama Department of Revenue
Form:

Initial Business Privilege Tax Return

Notes:

File an initial business privilege tax return within 2.5 months after the date of incorporation or qualification to register for the privilege tax.

LLC

Agency:Alabama Department of Revenue
Form:

Initial Business Privilege Tax Return

Notes:

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.

More information: Colorado Department of Revenue

Connecticut

Connecticut

Corporation

Agency:Connecticut Department of Revenue Services
Filing Method:

Online

Notes:

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.

LLC

Agency:Connecticut Department of Revenue Services
Filing Method:

Online

Notes:

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

District of Columbia

District of Columbia

Corporation

Agency:District of Columbia Office of Tax and Revenue
Form:

FR-500: New Business Registration

Notes:

Register using the FR-500 application or online system.

LLC

Agency:District of Columbia Office of Tax and Revenue
Form:

FR-500: New Business Registration

Notes:

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.

More information: Iowa Department of Revenue

Kansas

Kansas

Corporation

Agency:Kansas Department of Revenue
Form:

Form CR-16: Business Tax Application

Notes:

Register using form CR-16 and completing the required sections.

LLC

Agency:Kansas Department of Revenue
Form:

Form CR-16: Business Tax Application

Notes:

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.

Kentucky

Kentucky

Corporation

Agency:Kentucky Department of Revenue
Form:

Kentucky Tax Registration Application

Notes:

Register using the consolidated tax application or online.

LLC

Agency:Kentucky Department of Revenue
Form:

Kentucky Tax Registration Application

Notes:

Register using the consolidated tax application or online.

Louisiana

Louisiana

Corporation

Agency:Louisiana Department of Revenue
Filing Method:

Online

Notes:

Register through the online system to set up tax accounts.

LLC

Agency:Louisiana Department of Revenue
Filing Method:

Online

Notes:

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

Michigan

Michigan

Corporation

Agency:Michigan Department of Treasury
Form:

Form 518: Michigan Business Taxes Registration

Filing Method:

Mail or online.

Notes:

Corporations must register for Corporate Income Tax using either form 518 or the online system to register.

LLC

Not required

Most LLC types do not file Corporate Income Tax returns, but this depends on their IRS classification.

More information: Michigan Department of Treasury

Minnesota

Minnesota

Corporation

Agency:Minnesota Department of Revenue
Form:

Form ABR: Application for Business Registration

Filing Method:

Mail or online.

Notes:

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.

More information: Minnesota Department of Revenue

Mississippi

Mississippi

Corporation

Agency:Mississippi Department of Revenue
Filing Method:

Online

Notes:

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

Missouri

Missouri

Corporation

Agency:Missouri Department of Revenue
Form:

Form 2643: Tax Registration Application

Notes:

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.

More information: Missouri Department of Revenue

Montana

Montana

Corporation

Agency:Montana Department of Revenue
Form:

Business Registration Form

Filing Method:

Mail or online.

Agency Fee:

$0

LLC

Not required

Most LLC types do not file Corporate Income Tax returns.

More information: Montana Department of Revenue

Nebraska

Nebraska

Corporation

Agency:Nebraska Department of Revenue
Form:

Form 20: Nebraska Tax Application

Notes:

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
Filing Method:

Online

Notes:

Corporations must register before filing corporation business tax returns.

LLC

Not required

Most LLC types do not file Corporate Business Tax returns but may need to register for other tax types.

More information: New Jersey Department of the Treasury - Division of Taxation

New Mexico

New Mexico

Corporation

Agency:New Mexico Taxation and Revenue Department
Form:

ACD-31015: Application for Business Tax Identification Number

LLC

Agency:New Mexico Taxation and Revenue Department
Form:

ACD-31015: Application for Business Tax Identification Number

Notes:

Most LLCs will file a pass through entity return, but they must first register for a tax ID.

New York

New York

Corporation

Not required

There is no need to register before filing a franchise tax return. Other tax types may require registration.

More information: New York State Department of Taxation and Finance

LLC

Not required

Depending on IRS classification, LLCs may not be included in this tax. There is no registration required for Franchise Tax.

More information: New York State Department of Taxation and Finance

North Carolina

North Carolina

Corporation

Not required

No need to register for a Business Income tax account. An account is created after you file a return for the first time.

More information: North Carolina Department of Revenue

LLC

Not required

Most LLC types do not file Corporate Income Tax or Franchise Tax.

More information: North Carolina Department of Revenue

North Dakota

North Dakota

Corporation

Not required

There is no need to register before filing corporate income tax. Other tax types may require registration.

More information: North Dakota Office of State Tax Commissioner

LLC

Not required

Depending on IRS classification, LLCs may not be included in this tax. There is no registration required for Corporate Income Tax.

More information: North Dakota Office of State Tax Commissioner

Ohio

Ohio

Corporation

Agency:Ohio Department of Taxation
Form:

Form CAT-1: Commercial Activity Tax Registration

Notes:

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.

LLC

Agency:Ohio Department of Taxation
Form:

Form CAT-1: Commercial Activity Tax Registration

Notes:

The Commerical Activity Tax applies to most business entities in the state of Ohio. You must register first before filing a return.

Oklahoma

Oklahoma

Corporation

Not required

There is no need to register before filing corporate income tax or franchise tax. Other tax types may require registration.

More information: Oklahoma Tax Commission

LLC

Not required

Depending on IRS classification, LLCs may not be included in this tax. There is no registration required for Corporate Income Tax or Franchise Tax.

More information: Oklahoma Tax Commission

Oregon

Oregon

Corporation

Not required

No need to register for a Business Excise tax account.

More information: Oregon Department of Revenue

LLC

Not required

Most LLC types do not file Corporate Excise Tax or Corporation Income Tax, but some are liable for the Partnership Minimum Tax.

More information: Oregon Department of Revenue

Pennsylvania

Pennsylvania

Corporation

Not required

No need to register for a Corporate Net Income tax account. An account is created after you file with the Secretary of State.

More information: Pennsylvania Department of Revenue

LLC

Not required

Most LLC types do not file Corporate Net Income Tax.

More information: Pennsylvania Department of Revenue

Rhode Island

Rhode Island

Corporation

Not required

There is no need to register before filing business corporation tax. Other tax types may require registration.

More information: Rhode Island Department of Revenue - Division of Taxation

LLC

Not required

Depending on IRS classification, LLCs may not be included in this tax.

More information: Rhode Island Department of Revenue - Division of Taxation

South Carolina

South Carolina

Corporation

Agency:South Carolina Department of Revenue
Form:

SCDOR-111: Business Tax Application

Notes:

Register before filing.

LLC

Agency:South Carolina Department of Revenue
Form:

SCDOR-111: Business Tax Application

Notes:

Depending on IRS classification, LLCs may not be included in this tax.

South Dakota

South Dakota

Corporation

Not required

South Dakota does not have a corporate income tax.

More information: South Dakota Department of Revenue

LLC

Not required

South Dakota does not have a corporate income tax.

More information: South Dakota Department of Revenue

Tennessee

Tennessee

Corporation

Agency:Tennessee Department of Revenue
Filing Method:

Online

Notes:

FEIN, Department of Revenue Account Number

LLC

Agency:Tennessee Department of Revenue
Filing Method:

Online

Notes:

FEIN, Department of Revenue Account Number

Texas

Texas

Corporation

Not required

There is no need to register for franchise tax as this takes place during the incorporation or foreign qualification process.

More information: Texas Comptroller

LLC

Not required

There is no need to register for franchise tax as this takes place during the formation or foreign qualification process.

More information: Texas Comptroller

Utah

Utah

Corporation

Agency:Utah State Tax Commission
Notes:

There is no corporate income tax specific registration, but the department uses the business and tax registration application to set up the account.

LLC

Not required

Depending on IRS classification, LLCs may not be included in this tax.

More information: Utah State Tax Commission

Vermont

Vermont

Corporation

Not required

There is no need to register before filing business entity or corporate income tax. Other tax types may require registration.

More information: Vermont Department of Taxes

LLC

Not required

There is no need to register before filing business entity or corporate income tax. Other tax types may require registration.

More information: Vermont Department of Taxes

Virginia

Virginia

Corporation

Agency:Virginia Department of Taxation
Form:

Form R-1: Business Registration Application

Notes:

Corporations can register for Corporate Income Tax using form R-1.

LLC

Not required

Most LLC types do not file Corporate Income Tax.

More information: Virginia Department of Taxation

Washington

Washington

Corporation

Agency:Washington Department of Revenue
Form:

Business License Application

Filing Method:

Mail or online.

Notes:

Register before filing. Washington does not have a corporate income tax.

LLC

Agency:Washington Department of Revenue
Form:

Business License Application

Notes:

Register before filing. Washington does not have a corporate income tax.

West Virginia

West Virginia

Corporation

Agency:West Virginia State Tax Department
Form:

WV/BUS-APP

Filing Method:

Mail or online.

Agency Fee:

$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.

LLC

Agency:West Virginia State Tax Department
Form:

WV/BUS-APP

Filing Method:

Mail or online.

Agency Fee:

$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.

Wisconsin

Wisconsin

Corporation

Agency:Wisconsin Department of Revenue
Form:

Online

Notes:

Register before filing.

LLC

Not required

LLCs may need to file depending on their IRS classification.

More information: Wisconsin Department of Revenue

Wyoming

Wyoming

Corporation

Not required

Wyoming does not have a corporate income tax.

More information: Wyoming Department of Revenue

LLC

Not required

Wyoming does not have a corporate income tax.

More information: Wyoming Department of Revenue

Corporate Income and Privilege Tax Registration | Harbor Compliance (2024)
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