A new business has many obligations, including collection of state and federal taxes on products sold. Therefore, it is necessary to register your business. The following steps and applications of rules are offered by the Small Business Development Center (SBDC).

Sole Proprietorship and Simple Partnerships
Record of the Trade Name (DBA-Doing Business As)
If the business uses a fictitious name, the record must be filled out. The form can be filled out at the courthouse of the town where the business will be located. The fee is typically under $10. A notary (one will be at the courthouse) must witness the signature.

Federal Registration—Form SS4
Most businesses need a Federal EIN, or Employer Identification Number, or FEIN. An EIN is required if the business has employees; the business sells to the government; the business is a partnership and in other specific situations.

The EIN is used to remit the payroll taxes withheld from the paychecks of the employees and for paying personal taxes based on business profitability. Your social security number may be used if an EIN isn’t required; however, an EIN may be needed in the future, so it would probably be a good idea to have the number assigned. To acquire the EIN, use form SS4. The form may be mailed, or telephone application information is in the instructions.

Most federal tax forms can be found at your post office or local library. If they are not available, you can request them by calling 800-TAX-FORM. Call now to order a small business tax start-up kit, containing booklets with instructions for record keeping, payroll taxes, calculating business expenses and personal taxes paid on business income.

For most businesses, federal registration is simply a matter of IRS registration, but for some businesses, such as a store selling firearms, other types of federal registrations may be required.

State Registration
Collected state level taxes include such items as sales tax, automobile rental tax, gasoline tax, withholding state income tax from employee paychecks, personal state income tax and several others. The Iowa Business Tax Registration form handles the state registration. Your Federal EIN can be used for state identification purposes. This way, you will only need to keep track of one number. Call (800) 367-3388.

Please call the Iowa Department of Revenue and Finance for assistance with Iowa sales tax and/or personal and corporate taxes.

Special Permits and Licenses
The Iowa Department of Economic Development offers a free search service for Iowa special permits and licenses. Call (800) 532-1216.

Corporations
Articles of Incorporation
A form is used to ask the state to grant charter for corporations. Forms are usually written with the assistance of an attorney and filed with the Secretary of State.

Federal Registration
Federal registration (EIN) is required for all corporations. The process is the same as described earlier.

State Registration
This process is the same as previously described.

Special Permits and Licenses
This process is the same as previously described.

Other Registrations
City Ordinances for Home Occupation
Usually handled by the city planning department.

OSHA (Occupational Safety and Health Administration)
Once you have part-time or full-time employees, your facility must meet the OSHA safety code. Contact the Division of Labor at (515) 281-3606.

Unemployment Insurance
Each business is required to give a percentage of payrolls, for both part-time and fulltime employees, to a state fund, which pays employment benefits. Rates are affected by how often an employer uses the system. For information, call (515) 281-5387, Division of
Job Service.

Workers Compensation
Health insurance covering work-related injuries for both part-time and full-time employees must be purchased by the business. The coverage may be purchased through a regular insurance agency. Rates are calculated on standardized rates based on employees’ risk of being hurt in job related accidents. Call the Industrial Commissioner at (515) 281-5934 for information.