Understanding California Business Entity and SOS Numbers
The SOS number is the number assigned to your entity by the California Secretary of State office. It’s found on various official documents such as receipts, invoices, and letterheads. Each business entity in California is typically assigned a unique identification number upon registration. For corporations, this Entity Number starts with a "C" followed by seven digits, while limited liability companies and limited partnerships have a twelve-digit number with no starting letter.
Locating and Using Your Identification Numbers
To enter your Entity or SOS number in TaxSlayer Pro Business program, navigate to "Heading Information" and then "CA Corporation Number" from the main menu of the CA return. In contrast, for TaxAct, enter the seven digits following the letter "C" for the California Corporation Number.
For those using form 100S, it requires both a "California Corporation Number" and a "Secretary of State File Number," with the latter being a 12-digit number starting with 19 or 20, different from the seven-digit SOS search return.
Unique Identifiers for California Businesses
- California Corporation Number (CCN): An eight-digit number starting with "C".
- Secretary of State (SOS) Number: A twelve-digit number beginning with either 19 or 20.
- Franchise Tax Board (FTB) Number: A seven-digit number.
Tax Identification Numbers
An Employer Identification Number (EIN) is needed for taxation purposes and uniquely identifies business entities, including LLCs, corporations, and sole proprietorships. The format of a Partnership Tax ID or EIN is 12-3456789.
Other Important Information for California Entities
Every corporation in California is required to pay a minimum franchise tax of $800. When paying by check or money order, include the California SOS file number, FEIN, and note the year and FTB form number, such as "2013 FTB 3522".
Applying for an EIN
To obtain an EIN in North Carolina or any other U.S. location, the application can be completed online if the principal business is located within the United States or its territories.
Remember, a single-member LLC classified as a disregarded entity should generally use the owner’s SSN or EIN for all tax-related information returns and reporting.
For B2B relationships and to confirm legitimacy, an EIN can be checked not only at a Secretary of State portal or the IRS but also on SEC filings, a business credit report, or a document from the business itself.