Big Brother loves paperwork. Find out what you have to submit to the federal government.

Before a small business can legally begin, it needs to take care of a number of pesky requirements with governmental agencies, from the city to the state to the federal government. None of these requirements are difficult or even terribly time-consuming. But finding out what you need to do can be like putting together a jigsaw puzzle without knowing what it will look like. Below, we set out a general outline of these requirements at the federal level.

Tax Registrations

You should know about two kinds of federal tax registrations. The first is the Application for an Employer Identification Number (EIN), Form SS-4, which is available free at http://www.irs.gov. All corporations, limited liability companies (LLCs), and partnerships, as well as sole proprietors who will hire employees, need to apply for EINs.

Although using an EIN is a good way to keep your business and personal affairs separate, the IRS doesn't like to give an EIN to a sole proprietor without employees. In that case, you will probably use your own Social Security number rather than a separate EIN.

Second, if your business is a corporation and you want to elect status as an S corporation (for special tax treatment), you need to file Form 2553, Election by a Small Business Corporation, also available at http://www.irs.gov.