When registering your
business with the Oregon Department of Revenue you will need to provide us with
information about your business. The type of information you will need will
depend on the type of business you have and the type of tax program for which you
are registering. Specific instructions for registering for each tax program
are available on Revenue
Online.
Where do I register for a Federal Employer Identification Number (FEIN) for my Business?
You will register for an FEIN with the IRS. You can visit the IRS website.
Do I Need an FEIN to Register my Business with DOR?
It depends on the entity type you have selected for your business, but generally you will be required to provide your FEIN when registering your business with DOR.
Sole proprietorship
A sole proprietorship is the most basic form of business activity. The owner and the business are one in the same. Oregon income is filed on the owner's personal income tax return (Schedule C). The legal name of the business generally must contain the owner's name, but a sole proprietor may register with the Secretary of State and operate under an Assumed Business Name also known as an ABN or DBA (Doing Business As).
An FEIN is only required for a sole proprietorship if the business has employees or is required to file a return for a tax program other than personal income tax such as the lodging tax or marijuana retail tax.
Partnership
A partnership is a business entity comprised of more than one owner. Partnerships doing business in Oregon are required to register with the Oregon Department of Revenue. A partnership may be formed as a general partnership, limited partnership, or a limited liability partnership.
An FEIN is required to register your Partnership with the Oregon Department of Revenue.
Limited liability company (LLC)
LLCs are a legal structure recognized by Oregon law and registered as an entity with the Secretary of State. For federal and state income tax purposes, LLCs are generally “disregarded" entities, and their income passes through to the members, partnership, corporation, or single member (sole proprietor). However, for many non-income tax programs such as payroll taxes, lodging tax, or marijuana retail tax, an LLC must report and pay the tax in the name of the business.
An LLC may have one or more members, including ownership by other LLCs. Three basic structures for an LLC are:
- LLC organized as a Sole Proprietorship
- LLC organized as a Partnership
- LLC organized as a Corporation
An FEIN is required to register your LLC with the Oregon Department of Revenue.
Corporation
A corporation is a separate and distinct legal entity and is not affected by a change of ownership of shareholders. A corporation may operate as a “C" corporation or sub-chapter “S" corporation. The legal name of the Corporation is registered with the Secretary of State if the Corporation is doing business in Oregon.
An FEIN is required to register your Corporation with the Oregon Department of Revenue.
Nonprofit
Nonprofit organizations must register with and be certified by the Oregon Secretary of State. The Oregon Department of Justice (DOJ) regulates charitable activities in Oregon. Certain nonprofit organizations need to register with DOJ also. See the DOJ website for more details.
An FEIN is required to register your Nonprofit with the Oregon Department of Revenue.
What Kind of Taxes Do I Need to Register For?
Businesses may be subject to more than one tax program, and you should consult your tax preparer or attorney if you have any questions.
As an example, your business might be subject to the following tax programs:
Corporate Activity Tax
Corporation Excise and Income Taxes
Partnership Tax
Income Tax Withholding
Statewide Transit Tax