|
INITIAL FILINGS FOR A NEW BUSINESS
FEDERAL
|
Form# |
Description |
Requirement |
When to file |
Where to File |
Filing Fee |
Agency to Contact for Additional Information |
|
SS-4 |
Application for Employer
Identification Number
|
Required to use on all Federal government returns, forms,
statements, etc. |
As soon as business is Organized |
Internal Revenue Service, Memphis Tn 37501 (1) |
No fee |
Internal Revenue Service
Memphis, TN 37501 Taxpayer Assistance
1-800-424-1040
|
|
W-4 |
Employee =s
withholding
Allowance Certificate
|
Required for withholding of Federal income taxes and social
security taxes on employee =s
earnings |
Employee should complete on the first day of employment |
W-4 is retained by employer. Do not file with IRS. See exceptions
below (2) |
No fee |
Internal Revenue Service Memphis, TN 37501 Taxpayer Assistance
1-800-424-1040
|
|
2553 |
Election by a Small
Business Corporation (3)
|
To elect to be treated as an AS
Corporation@
Allows income of the corporation to be taxed to the shareholders.
(4) |
Before the 16th day of the third month of the tax year
the election is to be effective for or in the tax year before the
first tax year the election is to be effective |
Internal Revenue Service, Memphis TN 37501 |
No fee |
Internal Revenue Service Memphis, TN 37501 Taxpayer Assistance
1-800-424-1040
|
(1) If your principal business, office, or agency is located in North
Carolina, otherwise see instructions for where to file. You can call the
IRS at (901) 365-5970 if NC based after completing the SS-4 and your ID#
will be assigned over the phone.
(2) Employer must send to IRS any W-4 claiming more than 14 withholding
allowances or claiming exemption from withholding if wages are expected to
be greater than $200 per week.
(3) Only applies to entities doing business in the corporate form.
(4) Consult your tax advisor for exceptions to this general rule.
INITIAL FILINGS FOR A NEW BUSINESS
NORTH CAROLINA
|
Form # |
Description |
Requirement |
When to File |
Where to File |
Filing
Fee |
Agency to Contact for Additional Information |
|
- |
Articles of Incorporation (1) |
For domestic incorporation. All businesses desiring to be
incorporated in North Carolina must file Articles of Incorporation |
At time of incorporation |
State of NC Secretary of State Raleigh, NC 27611 |
Generally, $100 filing fee. |
State of North Carolina Secretary of State
Raleigh, NC 27611
Corporations Dept.
919-733-4201
|
|
- |
Application for Certificate
of Authority Foreign
Corporation
|
Required of businesses incorporated in states other than North
Carolina and transacting business in North |
Prior to transacting business in North Carolina |
Secretary of State Corporations Division 300 N. Salisbury St.
Raleigh, NC 27611 |
Generally, $100 filing fee. |
Secretary of State Corporations Division
300 N. Salisbury Street
Raleigh, NC 27611
919-733-4201
|
|
NC-1 |
Application for withholding
Identification Number
|
Required of businesses who have one or more employees |
As soon as possible |
NC Department of Revenue, P.O. Box 25000, Raleigh, NC 27640 |
No fee |
NC Department of Revenue Withholding Section
P.O. Box 25000
Raleigh, NC 27640
919-733-3991
|
|
NC-4 |
Employee =s
Withholding
Exemption Certificate
|
Required when withholding North Carolina income tax |
Employee should complete on the first day of employment. |
NC-4 is retained with the employment records of the employer. |
No fee |
NC Department of Revenue Withholding Section
P.O. Box 25000
Raleigh, NC 27640
919-733-3991
|
|
NCUI-604 |
Application for Unemploy-
ment tax ID Number
|
Required when wages total >$1,500 in one quarter |
During the quarter wages will exceed $1,500 |
Employment Security Commission Tax Department P.O. Box 26505
Raleigh, NC 27611-6504 |
No fee |
Employment Security
Commission
P.O. Box 26504
Raleigh, NC 27611-6504
919-733-7156
|
(1) Contact your legal representative to prepare and file
INITIAL FILING FOR A NEW BUSINESS
NORTH CAROLINA
|
Form# |
Description |
Requirement |
When to file |
Where to File |
Filing
Fee |
Agency to Contact for Additional Information |
|
|
Application for sales and
use tax registration and
annual wholesale license
|
Taxes apply to retail sales of tangible
personal property, and the storage, use, or consumption of tangible
personal property
|
As soon as taxes are required to be collected |
Sales and Use Tax Division, NC Dept. Of Revenue.
P.O. Box 25000
Raleigh, NC 27640
|
Merchants, Certificate of Registration, License $15 Annual
Wholesale License $10 |
Sales and Use Tax Division NC
Department of Revenue P.O. Box 25000
Raleigh, NC 27640 919-733-3991
|
|
Varies
for each
munici-
pality
|
Business License |
Required for most businesses |
Contact respective municipality for information as soon as
business has been established |
With City Agency where business is located |
Varies |
In Hickory:
City of Hickory
P.O. Box 398
Hickory, NC 28603 704-323-7424
|
|
