Get an EIN and open a bank account

Applying for the EIN

Apply for free directly on the IRS website once your Articles of Organization are approved. If the responsible party has a US social security number or ITIN, the number is issued immediately online; otherwise the application is filed on Form SS-4 by fax or mail.

State tax registration

Alaska has no state personal income tax, so a pass-through LLC generally has no Alaska individual income tax return to file for its members. An LLC that elects C corporation tax treatment owes Alaska corporate income tax and registers with the Department of Revenue's Tax Division separately from the EIN.

Alaska also has no statewide sales tax, though the Alaska Business License described later in this guide is a separate, mandatory registration that every LLC doing business in the state needs regardless of its tax election.

Opening the account

Take the confirmed Articles of Organization, the EIN confirmation letter, an operating agreement if you have one, and identification for signers and significant owners. Route all business income and expenses through this account, since mixing personal and business funds is one of the most common reasons courts disregard an LLC's liability protection.

Official sources

• IRS: apply for an Employer Identification Number
• Alaska Department of Revenue, Tax Division: Corporate Income Tax