Tax Numbers




Federal Identification Number
North Carolina Withholding Number
North Carolina Unemployment Tax Number







Federal Identification Number

Partnerships and corporations are required to obtain a Federal Identification Number. Proprietorships with no employees may optionally obtain a Federal Identification Number.

The Federal Identification Number is also known as an Employer Identification Number. A business with employees, regardless of form, must apply for and obtain an Employer Identification Number. File Federal Form SS-4, Application for Employer Identification Number, with the IRS.

A proprietorship form of organization that does not have employees may operate with only the owner's (i.e. the proprietor's) social security number. The owner of a proprietorship is generally not considered an "employee" of the business for payroll tax purposes.

You may directly contact the IRS in Memphis, Tennessee, by telephone and obtain a Federal Identification Number. Complete form SS-4 and mail or fax to the IRS at least 5 business days prior to calling.

A Federal Identification Number is generally required to complete North Carolina income tax returns and other types of compliance filings. Also, banking institutions generally require an identification number (i.e. Federal Identification Number or Social Security Number) to set up a business checking account.

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North Carolina Withholding Number

All businesses in North Carolina must apply for and obtain a North Carolina withholding number. File Form NC-1 Application For Withholding Identification Number. This form requires recording your Federal Identification Number on the application. Allow 4 to 6 weeks for issuance of the withholding number.

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North Carolina Unemployment Tax Number

All businesses with employees must apply for and obtain a North Carolina Employment Security Commission account number. File Form NCUI604, Application for Unemployment Tax Number. This form requires your Federal Identification Number and your North Carolina Withholding Identification Number on the application.

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