Decide on the legal structure of your business. See our business tax structure page. Common options include:

• Sole Proprietorship
• Partnership
• Limited Liability Company (LLC)
• C-Corporation (C-Corp)
• S-Corporation (S-Corp)
• Nonprofit

For more information, see our Tax Structure Guide!

Iowa does not require you to reserve a business name before registration, but it’s recommended to ensure your desired name is available:

• Check Name Availability: Iowa Business Entity Search

Submit the necessary formation documents based on your business structure to the Iowa Secretary of State:

• LLC: File Certificate of Organization.

  • Fee: $50.
  • File Online
  • Download Forms

• Corporation: File Articles of Incorporation.

  • Fee: $50.
  • File Online 
  • Download Forms 

If operating under a name different from your legal business name, register a Fictitious Name with the Iowa Secretary of State:

• File Online

If your business will hire employees or sell goods, register with the Iowa Department of Revenue:

• Sales Tax Permit: Required for businesses selling taxable goods or services.
  • Register Online
• Employer Taxes: Register for withholding and unemployment taxes if you have employees.
  • Employer Registration

Certain businesses may require additional permits or licenses depending on their industry or location:

• Use Iowa’s Business License Information Center to identify required licenses:
  • https://iowabusinesslicense.gov/

Separate your personal and business finances by opening a business bank account using:

• Your EIN (Employer Identification Number).
• Formation documents or operating agreement.

Biennial (every other year) Reports: LLCs and Corporations must file a Biennial Report with the Iowa Secretary of State to maintain good standing:

• Fee: $45 (online), $60 (paper).
• File Online

• Iowa Secretary of State – Business Services: Visit here
• Iowa Department of Revenue: Visit here
• Iowa Small Business Development Center (SBDC): Visit here