Bookkeeping Permit Requirements in Kailua, 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

   Kailua, in the City and County of Honolulu, issues no general business license, business tax certificate or occupational license. Bookkeeping businesses register instead for a State General Excise Tax (GET) license with the Hawaii Department of Taxation, because GET applies to gross receipts from professional services as well as goods. It is a one-time registration, not an annual renewal.

   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

   The Department of Planning and Permitting does not issue a "Home Occupation Permit" with its own application and fee. A bookkeeping practice run from a Kailua residence is instead an accessory use under the city's Land Use Ordinance, allowed as long as it stays inside the home occupation standards: no client foot traffic, no exterior signage and only limited storage of business materials. An online bookkeeping practice normally sits comfortably inside them. A use that exceeds the standards needs a conditional use permit instead.

   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

   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

Official Sources

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

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