EIN Requirements by State: Federal Rule, State Steps (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 20, 2026 · Last updated Aug 20, 2026

An EIN is federal and always free from the IRS, but most states add a separate state tax registration. This table shows the state-level step that follows the EIN in each state.

All 50 states compared

Every figure below is drawn from that state's own page on this site, where it is cited to the state agency that publishes it. Click a state to see the source and the full requirement.

How to read this table

State fee schedules are set by statute or by agency rule and change on their own timetables, which is why a figure that is correct in one filing year may not be correct in the next. Where a state does not publish a figure for a column, the cell reads "Not listed" rather than carrying a guess. Confirm the current amount with the linked agency before you file.

Use this data

This table is published as an open dataset under CC BY 4.0. The machine-readable version is at /ein-requirements-by-state/data.json. Attribution to LegalGlass with a link to this page is all we ask.

Common questions

Does this requirement come from federal or state law?

State law, which is why the answer changes at every state line. Federal rules that do apply the same way everywhere are noted separately on the national guide linked from this page.

What if my state's row says "Not listed"?

It means the state does not publish a clear figure or answer on the page we cite, not that the requirement does not exist. Follow the state link and check with the agency named there.

How current are these figures?

Every figure was checked against the publishing agency and last reviewed on Aug 20, 2026. State fee schedules change by statute or agency rule on their own timetables, so confirm the current amount with the linked agency before you file. Where a state does not publish a figure, the cell reads "Not listed" rather than carrying an estimate.

Can I reuse this table?

Yes. It is published under CC BY 4.0, with a machine-readable copy at the data.json URL on this page. Attribution to LegalGlass with a link back is the only condition.

Why these numbers differ so much

There is no federal business registry, so each state sets its own fees, forms, and deadlines by statute. States that treat registration as cost recovery tend to charge modestly; states that treat it as a revenue line, or that fold a franchise tax into the same filing, charge more. A few states subsidise formation deliberately to attract filings. None of that makes a high-fee state a worse place to form: the recurring cost, the tax treatment, and whether you would also owe foreign registration where you actually operate all matter more than the one-off filing fee.

Where to form if you operate in one state

If your business has employees, an office, or customers in a single state, forming in that state is almost always the cheaper answer regardless of what this table says. Forming elsewhere to chase a lower fee generally means registering as a foreign LLC in your home state anyway, so you pay both the formation fee and the foreign registration fee, and you maintain a registered agent in two states. The comparison below is most useful when the business genuinely operates across state lines.

Sources

Each row links to the state page that carries its full citation. The agency sources aggregated here are:

• Alabama — https://www.irs.gov/businesses/small-businesses-self-employed/employer-id-numbers
• Alaska — https://www.commerce.alaska.gov/web/cbpl/BusinessLicensing.aspx
• Alaska — https://www.law.cornell.edu/uscode/text/26/6109
• Arizona — https://azdor.gov/business/transaction-privilege-tax/tpt-licensing
• California — https://www.ftb.ca.gov/file/business/types/index.html
• California — https://www.edd.ca.gov/payroll_taxes/Employer_Tax_Guide.htm
• Colorado — https://tax.colorado.gov/sales-tax-license
• Connecticut — https://portal.ct.gov/DRS/Business/Business-Taxes/Business-Taxes-Overview
• Florida — https://www.flsenate.gov/Laws/Statutes/2023/Chapter212
• Georgia — https://dor.georgia.gov/register-business
• Hawaii — https://tax.hawaii.gov/geninfo/get/
• Hawaii — https://cca.hawaii.gov/breg/registration/dllc/
• Hawaii — https://www.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0428/
• Illinois — https://www.ilsos.gov/departments/business_services/home.html
• Iowa — https://sos.iowa.gov/business/
• Kansas — https://www.ksrevenue.gov/pdf/pub1216.pdf
• Kansas — https://sos.ks.gov/businesses/register-a-business.html
• Kansas — https://ksbiz.kansas.gov/start/determine-business-tax-requirements/
• Kentucky — https://revenue.ky.gov/Business/Pages/default.aspx
• Louisiana — https://www.sos.la.gov/business-services/start-a-business
• Louisiana — https://static.sos.la.gov/shared/fee_changes_2026.pdf
• Louisiana — https://revenue.louisiana.gov/businesses/widely-used-tax-types/corporate-income-franchise-tax/
• Louisiana — https://legis.la.gov/legis/Law.aspx?d=76256
• Maine — https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/business-taxes

State, county, and city are three different layers

A "business licence" is rarely one document. Most states operate three layers at once: a statewide registration or licence that some states require and others do not; a local licence issued by the city or county where the business physically operates; and a professional or occupational licence tied to what the business actually does, issued by a state board. A business can be fully compliant at the state layer and still be unlicensed at the city layer, which is the most common way small businesses end up operating without the permits they need. The table above answers the state layer only. The state pages it links to cover the local and professional layers for that state, including which agency issues each one.

Related comparisons

LLC Filing Fees by State · LLC Annual Report Deadlines by State (2026) · Registered Agent Requirements by State (2026) · LLC Dissolution Fees by State (2026) · DBA Filing Fees by State (2026) · Foreign LLC Registration Fees by State (2026)

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws and fees change; verify current requirements with the relevant government agency before acting.