Articles of Incorporation

1. This roadmap presumes that you are going to form a corporation for your business.
2. File the Articles of Incorporation with your secretary of state first.
3. Fees range from $50 to $300 depending on the state and sometimes the type business.

1. If you are in a particular hurry, the Secretary of State can fax the form, you can fax it back, and with your credit card get the Certificate of Incorporation overnighted back to you.

SS-4

1. File Form SS-4 with the Internal Revenue Service to get a federal ID number.
2. The federal ID number is also called EIN (Employer's Identification Number).
3. The EIN used to always start with the numbers "72." It used to be called the "72" number. This is no longer true.

1. If you are in a hurry, you can phone in your SS-4 and get a number over the telephone.
2. We recommend that you do not apply for a number on-line. The IRS might issue a temporary ID number on-line, which is stupid.

Form 2553 Small Business Election

1. Immediately after getting the federal ID number, you should file Form 2553 to make the S-election.
2. If you formed an LLC, you must file Form 8832 before filing Form 2553. Form 8832 is the election to be treated as a corporation. The federal government does not recognize LLC's.

Checking Account

1. Most banks will not allow you to open a checking account until you have the Certificate of Incorporation and federal ID number.

1. Some banks overstep their authority by also requiring you to get an occupational license before opening an account.

State licenses and applications

1. Next get the standard state licenses and applications.
2. State income tax ID number.
3. State sales tax ID number.
4. State withholding tax ID number.
5. State unemployment tax account.

State licenses and applications

1. Next get the standard state licenses and applications.
2. State income tax ID number.
3. State sales tax ID number.
4. State withholding tax ID number.
5. State unemployment tax account.

State licenses and applications

1. Next get the standard state licenses and applications.
2. State income tax ID number.
3. State sales tax ID number.
4. State withholding tax ID number.
5. State unemployment tax account.

Occupational licenses

1. Some states require occupational licenses.
2. Louisiana does not have a state occupational license.
3. Louisiana parishes do.
4. Louisiana cities and towns also require a local occupational license. If so, you are not required to also get a parish license.

Sales tax accounts

1. Louisiana parishes require sales tax forms and ID numbers separate from the state forms.
2. Louisiana cities sales tax is paid through the parish form.