You must file your state business taxes separately if you are a partnership or corporation. If you are a sole proprietorship, you file through your personal income taxes. Contact the Franchise Tax Board at (800) 338-0505.
If you are self-employed your social security contribution is made through the self-employment tax. Contact the Internal Revenue Service at (800) 829-1040.
You will need a seller's permit or a resale number if you plan to sell products.
Contact the State Board of Equalization at (800) 400-7115.
If you have employees, you are required to have an employer identification number (EIN). You may also get one if you prefer not to use your Social Security number in business transactions. Contact the Internal Revenue Service at (800) 829-1040.
You are required to carry workers' compensation insurance if you have employees. You can obtain a policy from many private insurance companies or from the State Compensation Insurance Fund.
If you have paid more than $100 in wages to an employee in a given calendar quarter, you are required to withhold taxes for state disability insurance, personal income taxes, unemployment insurance, and employment training. You must register for an employment account number. Contact the Employment Development Department at (800) 480-3287.
Under certain circumstances, you are required to withhold income tax and Social Security (FICA), be liable for your employee's portion of Social Security taxes, and pay federal unemployment tax. Contact the Internal Revenue Service at (800) 829-1040.