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  2. Employer Identification Number - Wikipedia

    en.wikipedia.org/wiki/Employer_Identification_Number

    The Employer Identification Number (EIN), also known as the Federal Employer Identification Number (FEIN) or the Federal Tax Identification Number (FTIN), is a unique nine-digit number assigned by the Internal Revenue Service (IRS) to business entities operating in the United States for the purposes of identification.

  3. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations. Since January 1, 2018, the nominal federal corporate tax rate in the United States of America is a flat 21% following the passage of the Tax Cuts and Jobs Act of 2017.

  4. Business and occupation tax - Wikipedia

    en.wikipedia.org/wiki/Business_and_occupation_tax

    The business and occupation tax (often abbreviated as B&O tax or B/O tax) is a type of tax levied by the U.S. states of Washington, West Virginia, and, as of 2010, Ohio, [1] and by municipal governments in West Virginia and Kentucky. [2] It is a type of gross receipts tax because it is levied on gross income, rather than net income.

  5. What Is a Tax ID Number and When Do You Need One? - AOL

    www.aol.com/tax-id-number-one-235436367.html

    Unlike the other tax ID numbers on this list, the IRS issues an employer identification number to businesses that pay taxes and estates and trusts with income. 4. Adoption Tax ID Number

  6. Is an EIN the Same as a Tax ID Number? - AOL

    www.aol.com/ein-same-tax-id-number-110132985.html

    An EIN, or employer ID number, identifies a business entity, such as an S corporation, a C corporation or a partnership. The EIN is a form of federal tax ID number; the IRS uses it to recognize ...

  7. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation. [1] This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing the form, a default classification applies. U.S. corporations of the type that can be publicly traded ...

  8. North American Industry Classification System - Wikipedia

    en.wikipedia.org/wiki/North_American_Industry...

    The North American Industry Classification System or NAICS (/ neɪks /) [1] is a classification of business establishments by type of economic activity (the process of production). It is used by governments and business in Canada, Mexico, and the United States of America. It has largely replaced the older Standard Industrial Classification (SIC ...

  9. Franchise tax - Wikipedia

    en.wikipedia.org/wiki/Franchise_tax

    A franchise tax is a government levy (tax) charged by some US states to certain business organizations such as corporations and partnerships with a nexus in the state. A franchise tax is not based on income. Rather, the typical franchise tax calculation is based on the net worth of capital held by the entity.

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