Choose a tax year:
A tax year is an annual accounting period for keeping records and reporting income and expenses. A new business owner must choose either:

Calendar year: 12 consecutive months beginning January 1 and ending December 31.
Fiscal year: 12 consecutive months ending on the last day of any month except December.

Apply for an Employer Identification Number (EIN):
It’s used to identify a business. Most businesses need one of these numbers even if they don’t have employees.

Have all employees complete these forms

Form I-9, Employment Eligibility Verification U.S. Citizenship and Immigration Services
Form W-4 Employee’s Withholding Allowance Certificate

Pay business taxes

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