Register Business Name & Form Entity:

• verify name availability at www.dleg.state.mi.us.
• file corporate or LLC articles of organization with State of Michigan
• register the business name and get DBA from county or state of Michigan (if applicable)
• register your domain name & variations of your company name at www.misk.com.
• create bylaws or operating agreement
• get required business licenses or permits for county or State of Michigan
• register for federal trademark or service mark if unique product or service at www.uspto.gov.
• register for State of Michigan trademark www.michigan.gov/cis/.
• apply for patent if you will be marketing an invention

Register for Federal & State Taxes:

• Form SS-4 online for federal Employee Identification Number (EIN) at www.irs.gov.
• Form 518 online with State of Michigan at www.michigan.gov/taxes. (allows a business to register for sales, use and withholding taxes, receive an Unemployment Insurance Agency (UIA) number, and the Michigan Business Tax.

List of potential federal and Michigan registration requirements:

• Michigan & federal unemployment insurance
• Michigan & federal workers' compensation
• OSHA requirements
• federal income tax
• state and local income tax
• self-employment tax
• payroll tax requirements (FICA, federal unemployment tax, and state unemployment tax)
• Michigan sales and use tax

Business Planning:

• prepare a business plan & marketing plan
• assess your strengths, weaknesses, opportunities, & threats (SWOT analysis)
• establish business and personal goals
• assess your financial resources & identify the financial risks
• determine the start-up costs
• decide on your business location
• identify your customers
• identify your competitors

Financial Preparations Before Launch Date:

• open a bank account for the business (with EIN)
• choose a location for the business
• check zoning laws
• adequate business insurance or a business rider to a homeowner's policy
• health insurance
• select a banker
• apply for business loans (if applicable)
• establish a line of credit
• join professional organizations
• set a starting date

Administrative Tasks Before Business Launch:

• logo design
• design & print business cards
• design & print letterhead & brochures
• develop website & e-mail address
• set-up bookkeeping software (QuickBooks or Microsoft Small Business Accounting)
• prepare contracts and other legal documents
• prepare marketing materials and advertising copy
• list your business in local directories that include Citysearch, Yellowpages, and Superpages as well as Google Local, Yahoo! Local, and MSN Live
• line-up suppliers (if applicable)
• purchase furniture and computer and office equipment

Employer Responsibilities:

If other people work for your business then you have responsibilities to both the state and federal governments.

Note—if your business is a corporation, anyone who performs services for the corporation or receives remunerations (including any "owners") is considered an employee. Below is a list of those potential responsibilities.

Federal Taxes
Employers must register with the Internal Revenue Service at www.irs.gov or 1-800-829-1040 for social security tax and federal income tax withholding.

State of Michigan Taxes
Businesses can register for Michigan taxes by submitting Form 518. This form allows a business to register for sales, use, and withholding taxes, the single business tax, and motor fuel or tobacco products tax. Form 518 can be obtained by contacting the Michigan Department of Treasury at 1-800-367-6263 or www.michigan.gov/taxes. Note—employers must have a Federal EIN (FEIN) to register online.

1. Federal law requires employers to report newly-hired and re-hired employees in Michigan to the Michigan New Hires Operation Center at www.mi-newhire.com. This site will provide employers with information about reporting new hires, including reporting online and other reporting options.

2. Any employer of one or more persons must withhold federal, state, and possibly local income taxes from the wages paid to employees. Employers are also responsible for paying into the Social Security and Medicare systems, as well as withholding a matched amount from the employee's wages. Every Michigan employer who is required to withhold federal income tax under the Internal Revenue Code must be registered for and withhold Michigan income tax. For more information go to www.michigan.gov/taxes. These taxes must be withheld from each employee's wages and paid to the appropriate taxing agency. Employers also must pay a portion of the Social Security tax for their employees.

State Unemployment Insurance
Employers must register with the Michigan Unemployment Insurance Agency (UIA) for unemployment taxes at www.michigan.gov/uia or 1-800-638-3994. Unemployment taxes are paid by the employer. No deduction is allowed from any employee's wages.

Federal Unemployment Insurance
Employers must also pay federal unemployment taxes. Contact the Internal Revenue Service at www.irs.gov or 1-800-829-1040 for information. Unemployment taxes are paid by the employer and no deduction is allowed from any employee's wages.

Workers' Compensation
Most employers are required to provide workers' compensation coverage for their employees. A workers' compensation policy is purchased from a private insurance company. Contact the Workers' Compensation Bureau at www.michigan.gov/wca or (517) 322-1195 for information.

Health and Safety Standards
Employers must comply with health and safety standards under federal and state Occupational Safety and Health Acts (OSHA), and Right-to-Know laws. Contact the Michigan Occupational Safety and Health Administration (MIOSHA) at www.michigan.gov or (517) 322-1845 for "safety standards" and "health standards."