Bookkeeping Permit Requirements in Honolulu, HI

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS, obtained instantly online. Sole proprietors without employees may use their SSN, but an EIN is recommended for privacy and professional credibility.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

2. IRS Preparer Tax Identification Number (PTIN)

   Required for any paid preparer who prepares or assists in preparing federal tax returns for clients. If your bookkeeping practice includes any federal tax return preparation, you must obtain and renew your PTIN annually. Bookkeeping-only services (no tax return preparation) do not require a PTIN.

   Official government source

   Free·Immediate (online at IRS.gov)

   Free

   Immediate (online at IRS.gov)

1. Hawaii Business Registration (DCCA BREG)

   Bookkeeping and accounting businesses register with the DCCA Business Registration Division if they are formed as an LLC, corporation or partnership — Articles of Organization on Form LLC-1 for a domestic LLC. A sole proprietor trading under a name other than their own files a Trade Name registration with the same division; Hawaii has no county clerk and no Secretary of State, so there is no local alternative. An LLC is commonly chosen for liability protection.

   Official government source

   $50 to file Articles of Organization for a domestic LLC (Form LLC-1), plus $25 for expedited service; certified copies are $10 plus $0.25 per page. Trade name registration is filed separately with BREG.·1–7 business days for standard processing; expedited service is available for the additional $25 fee

   $50 to file Articles of Organization for a domestic LLC (Form LLC-1), plus $25 for expedited service; certified copies are $10 plus $0.25 per page. Trade name registration is filed separately with BREG.

   1–7 business days for standard processing; expedited service is available for the additional $25 fee

2. Hawaii General Excise Tax (GET) License

   Hawaii has no sales tax and no seller's permit. Bookkeeping and accounting businesses must register for a General Excise Tax (GET) license with the Hawaii Department of Taxation using Form BB-1 and pay GET on gross business income — unlike a sales tax, GET applies to professional services, not only to tangible goods. The state rate is 4% for most activities, and every county now adds a 0.5% surcharge, so the effective rate on Oahu and Hawaii Island is 4.5%.

   Official government source

   $20 one-time registration fee (Form BB-1)·Hawaii Tax ID issued immediately in person, in about 5–7 days online via Hawaii Tax Online, or 4–6 weeks by mail

   $20 one-time registration fee (Form BB-1)

   Hawaii Tax ID issued immediately in person, in about 5–7 days online via Hawaii Tax Online, or 4–6 weeks by mail

1. Hawaii General Excise Tax (GET) License

   Honolulu issues no general business license, business tax certificate or occupational license. Bookkeeping and accounting businesses register instead for a State of Hawaii General Excise Tax (GET) license with the Department of Taxation — a one-time registration, not an annual city renewal. GET is charged on gross income at 4% plus the 0.5% Oahu county surcharge.

   Official government source

   $20 one-time registration fee (Form BB-1)·Hawaii Tax ID issued immediately in person, in about 5–7 days online via Hawaii Tax Online, or 4–6 weeks by mail

   $20 one-time registration fee (Form BB-1)

   Hawaii Tax ID issued immediately in person, in about 5–7 days online via Hawaii Tax Online, or 4–6 weeks by mail

2. Honolulu Land Use Ordinance — Home Occupation Compliance

   Bookkeeping run from a residence in Honolulu is governed by the home occupation standards in the city's Land Use Ordinance rather than by a separate permit: no client foot traffic, no exterior signage and limited storage of business materials. DPP does not issue a standalone home occupation permit or charge a fee for a compliant use. A home business that exceeds those standards needs a conditional use permit from DPP instead. Online-only bookkeeping normally qualifies without any city filing.

   Official government source

   No fee — a compliant home occupation is an accessory use under the Land Use Ordinance, not a permitted product·No application or waiting period for a compliant home occupation; a conditional use permit, if needed, is a full DPP zoning application

   No fee — a compliant home occupation is an accessory use under the Land Use Ordinance, not a permitted product

   No application or waiting period for a compliant home occupation; a conditional use permit, if needed, is a full DPP zoning application

Official Sources

• Honolulu Business Licensing
• IRS PTIN Requirements for Tax Return Preparers
• IRS EIN Application

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