County, State, and Federal Business Registration
The type of business entity you choose will depend on three primary factors: liability, taxation, and record-keeping. Before you establish a business, you may consider consulting with a Corporate/Business Law Attorney or Certified Public Accountant (CPA), who specializes in your industry, for advice about what type of business entity will meet your business needs and what your legal obligations will be.
You must register your business entity with the proper government agency, once the most appropriate business entity is determined :
- Sole Proprietors and General Partnerships, operating under an assumed name, must register with the Cook County Clerk's Office.
- All other business entity types (i.e. Limited Partnership (LP), Limited Liability Partnership (LLP), Limited Liability Corporation (LLC), Corporation, or Not-for-Profit Corporation (NFP)) must register with the Illinois Secretary of State
Accordingly, you, or your licensed representative, must also register for your business taxes with the U.S. Internal Revenue Service (IRS) and Illinois Department of Revenue (IDOR). The City of Chicago business tax registration is part of the business license application process.
For additional information about business and tax registration, please review the chart below:
Accordingly, you, or your licensed representative, must also register for your business taxes with the U.S. Internal Revenue Service (IRS) and Illinois Department of Revenue (IDOR). The City of Chicago business tax registration is part of the business license application process. For additional information about business and tax registration, please review the chart below:
| Jurisdiction | Description | Contact |
|---|---|---|
| Cook County | Assumed Business Name Registration The Clerk's Office registers business names known as "assumed names" for new businesses in accordance with Illinois law. An assumed name is issued to any business entity that uses a name other than the name(s) of the individual(s) who own or operate the business. For example, a business called "John Jones, P.C." (i.e. owner's full name and title) does not have to file an assumed name, but "Jones Wrecking" does. |
50 W. Washington St. West Concourse Level Suite 114 Chicago, IL 312.603.7790 |
| State of Illinois |
Register with the Secretary of State If you plan to do business as a legal business entity in Illinois, regardless if you are based in Illinois or not, you will need to register with the Illinois Secretary of State. |
50 W. Washington St. West Concourse Level Suite 1240 Chicago, IL 312.793.3380 |
| Obtain an Illinois Department of Revenue (IDOR) Account ID Number (Formerly Illinois Business Tax Number – IBT) You must register with IDOR if you conduct business in Illinois, or with Illinois customers. This includes sole proprietors (individual or husband/wife), and all legal business entities, including exempt organizations, who plan to hire employees, buy or sell products wholesale or retail, or manufacture goods. |
555 W. Monroe 11th Floor Chicago, IL 217.785.3707 and/or email: REV.CentReg@illinois.gov |
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| US Government | Obtain an Employer Identification Number (EIN) An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a legal business entity. Businesses are required to obtain an EIN to file and pay any federal tax obligation. You may register for an EIN with the United States Internal Revenue Service (IRS). IRS Guide to Starting a Business Find links to basic federal tax information for people who are starting a business, as well as information to assist in making basic business decisions. The list should not be construed as all-inclusive. Other steps may be appropriate for your specific type of business. |
230 S. Dearborn St. Chicago, IL 800.829.4933 |