Get your Federal Tax Identification Number (Employer ID Number, or EIN) from the IRS. Some sole proprietorships do not need an EIN (the owner uses his or her Social Security Number instead). If you think you may not need an EIN, contact Business Link North Carolina at (800) 228-8443 or go to edpnc.com/start-or-grow-a-business/ to find out.
You can apply for an EIN online by going to the IRS website, at www.irs.gov, and clicking the “Apply for an Employer ID Number (EIN)” link.
You can also apply for an EIN by downloading Form SS-4, Application for Employer Identification Number from the IRS website at www.irs.gov/pub/irs-pdf/fss4.pdf, filling it out, and then faxing it to (855) 641-6935 or mailing it to Internal Revenue Service, ATTN: EIN Operation, Cincinnati, OH 45999.
Businesses that sell products retail (as opposed to selling them wholesale or providing services) and/or have employees must register with the NC Department of Revenue and get a Sales and Use Tax Number. An introduction to business registration and the state sales and use tax is available online at www.dornc.com/learning/salesandssetax101.pdf.
You can register online by going to the NC Department of Revenue website, at www.dornc.com.
You can also register using Form NC-BR, Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Machinery and Equipment Tax, which is also available from the NC Department of Revenue website, at www.ncdor.gov/media/10751/open. Fill out the form online, download it, print it, and mail it to PO Box 25000, Raleigh, NC 27640-0100 (this is a “web fill-in” form -- forms filled in by hand will not be accepted!)