Bookkeeping Permit Requirements in Des Moines, IA

Complete permit and license guide for starting a bookkeeping in Des Moines, Polk County, Iowa.

Verified 2026-09-03 6 stops $75–$250 est. 1–3 weeks to register business and obtain all required licenses
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Not legal advice. Requirements may change — always verify with your local government authority before applying. Key agencies and fees on this page were re-checked against official government sources on .

Federal — start here

2 stops

  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

    FreeImmediate (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

    FreeImmediate (online at IRS.gov)

State of Iowa

2 stops

  1. Iowa Business Entity Registration (Secretary of State)

    Bookkeeping and accounting businesses organized as an LLC, corporation, or LP must file with the Iowa Secretary of State — a Certificate of Organization for an LLC (Iowa Code 489.201) or Articles of Incorporation for a corporation (Iowa Code 490.202), filed online through Fast Track Filing. A sole proprietor or partnership operating under a trade name instead files a verified statement of trade name with the county RECORDER where the business operates (Iowa Code ch. 547); LLCs and corporations are exempt from that filing.

    Official government source

    $50 LLC Certificate of Organization; $50 Articles of Incorporation (for-profit corporation); county trade name filing fees are set per page by the recorderOnline Fast Track Filings are generally processed within a few business days

  2. Iowa Sales/Use Tax Permit (if selling taxable goods or services)

    Bookkeeping and accounting fees are not among the roughly 75 services Iowa subjects to sales tax, so most accounting practices need no sales tax permit. If the business also sells tangible goods or any enumerated taxable service, register for a sales/use tax permit with the Iowa Department of Revenue through GovConnectIowa and collect the 6% state rate plus any local option tax.

    Official government source

    Free — Iowa charges no fee for a sales/use tax permitRegister online through GovConnectIowa; the permit number is issued once registration is processed

City of Des Moines / Polk County

2 stops

  1. No General Business License Required in Des Moines

    Des Moines does not issue a general business license, business tax certificate, or occupational license. The City Clerk licenses only specific activities — alcohol, tobacco, transient merchant, mobile food vendor, peddler, pawn shop, theater, street performer, haunted house, coin-operated machines, solid waste hauler, salvage dealer, and similar categories. A bookkeeping or accounting practice in a fixed office or home falls into none of them and needs no city license.

    Official government source

    $0 — no such license existsNot applicable

  2. Des Moines Home Occupation Review (if home-based)

    A bookkeeping practice run from a Des Moines residence goes through home occupation review with the Zoning Enforcement Division in Neighborhood Services, which handles applications for temporary uses and home occupations and confirms the activity fits residential zoning. The usual conditions are no client foot traffic, no exterior signage, and no bulk storage of business materials, so an online or appointment-free bookkeeping practice clears easily. Questions go to [email protected] or 515-283-4207.

    Official government source

    No home occupation fee is published by the Zoning Enforcement DivisionAllow a couple of weeks for zoning staff to review and respond

Terminus

Open for business — est. $75–$250 · 1–3 weeks to register business and obtain all required licenses

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