Important Online Accounts for All S-Corp Owners

Every S‑corporation owner in the United States should maintain a core set of online accounts to manage federal tax filing, employment reporting, and state‑level business compliance. At the federal level, these include accounts for IRS payments and filings, employer wage reporting, and obtaining and maintaining an Employer Identification Number (EIN). At the state level, owners typically need accounts with the Secretary of State (for business entity filings), the state revenue/tax department (for income, franchise, or transaction tax accounts), and the state’s sales/use tax permitting system. The checklist below is state‑agnostic and includes authoritative examples and guidance so you can align your S‑corp’s online presence with actual compliance obligations (examples and resources linked throughout). For convenience, federal references point to official IRS pages and state examples point to official agency portals (IRS; California Secretary of State and Franchise Tax Board; South Dakota Department of Revenue) (https://www.irs.gov/) (https://www.sos.ca.gov/) (https://www.ftb.ca.gov/forms/2023/2023-100-booklet.html) (https://dor.sd.gov/).

Federal Accounts Every S‑Corp Owner Should Maintain

• IRS Online Account (individual)
  Use IRS Online Account to view your tax balance, access transcripts, and manage personal tax data tied to your Social Security number; the IRS homepage provides direct access to “Your Account,” payments, and filing tools (https://www.irs.gov/your-account) (https://www.irs.gov/).

• EIN and Entity Setup (IRS EIN Assistant)
  Every S‑corp needs a federal EIN. The IRS provides a free online application to request an EIN in minutes; the IRS cautions you never have to pay for an EIN and advises forming your entity with your state first to avoid delays (https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number).

• IRS e‑file and business return requirements (Form 1120‑S)
  S‑corps file Form 1120‑S. For returns required to be filed on or after January 1, 2024, you must e‑file Form 1120‑S if you file 10 or more returns of any type during the calendar year (income, information, employment, excise). The IRS’s 2024 Instructions for Form 1120‑S explain timing, e‑file thresholds, where to file, and who must sign (https://www.irs.gov/pub/irs-pdf/i1120s.pdf).

• Federal payments (deposits and balances)
  Set up access to IRS online payment systems to make timely payments for balance due and employment taxes; the IRS homepage provides payment options, including EFT electronic methods (https://www.irs.gov/payments) (https://www.irs.gov/).

State Entity and Tax Accounts (Examples; Follow Your State’s Equivalents)

• State Secretary of State (SOS) business portal
  Maintain an account with your state’s SOS to file formation documents, annual reports, and statements of information, and to search/verify your entity records. For example, California’s bizfile portal centralizes filing, search, and ordering certified copies for corporations and LLCs (https://bizfileonline.sos.ca.gov/) (https://www.sos.ca.gov/).

• State corporate tax agency account
  S‑corps should set up an online account with their state corporate tax agency to manage filings, payments, and notices. California’s Franchise Tax Board publishes corporate obligations, due dates, minimum franchise taxes, extensions, and dissolutions in its Corporation Tax Booklet—use the state’s online systems to file, pay, and monitor notices (https://www.ftb.ca.gov/forms/2023/2023-100-booklet.html) (https://www.ftb.ca.gov/forms/misc/1060.html).

• State sales/use tax permits and registration
  If your S‑corp sells taxable goods or services, register for the state’s sales/use tax permit and create an online account for returns and payments. As an illustrative example, South Dakota’s Department of Revenue provides a comprehensive Sales & Use Tax guide, registration options, and rate tools (https://dor.sd.gov/businesses/taxes/sales-use-tax/) (https://dor.sd.gov/media/dlgjrqoj/2022-7_sales-use-tax-guide.pdf).

• State revenue department e‑file/pay portal (transaction taxes)
  Many states run dedicated e‑file/pay systems for sales/use and industry‑specific taxes. For example, South Dakota’s EPath allows filing and paying sales, use, and contractor’s excise taxes and provides documentation, deadlines, and templates for uploading return data (https://dor.sd.gov/businesses/taxes/sales-use-tax/filing-and-paying-taxes-online-help/) (https://apps.sd.gov/RV23EPath/Login.aspx).

Employment and Wage Reporting Accounts (State and Federal)

• Employer wage reporting and W‑2 e‑filing
  If your S‑corp has employees, you must furnish Forms W‑2 to employees and file them electronically with the appropriate federal systems; ensure your IRS payment methods and online accounts are enabled for timely deposits and reporting (https://www.irs.gov/payments) (https://www.irs.gov/).

• IRS employment tax payment access
  Maintain access to IRS electronic payment systems for employment tax deposits and be familiar with filing requirements for employment returns (Forms 940/941/944), keeping deposit timing in view; payment options are available through the IRS homepage (https://www.irs.gov/payments) (https://www.irs.gov/).

Best Practices for Maintaining and Using These Accounts

• Keep both your personal and business IRS accounts active and current
  Use IRS Online Account (individual) for personal tax monitoring and payments, and keep your EIN details and e‑file credentials current for business returns; the IRS provides direct access to payments and account tools (https://www.irs.gov/your-account) (https://www.irs.gov/payments) (https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number).

• Calendar your state entity filings and tax due dates
  Secretary of State annual reports/statements and corporate/state tax filing dates are enforced at the state level. Use your SOS business portal and your state tax agency account to track deadlines (for example, California’s bizfile portal and FTB corporate guidance) (https://bizfileonline.sos.ca.gov/) (https://www.ftb.ca.gov/forms/2023/2023-100-booklet.html).

• Register for state sales/use or industry taxes before taxable activity begins
  Sales/use permits must be in place before you start collecting tax. State portals like South Dakota’s Sales & Use Tax page and EPath Filing Help outline registration, filing, and payment mechanics (https://dor.sd.gov/businesses/taxes/sales-use-tax/) (https://dor.sd.gov/businesses/taxes/sales-use-tax/filing-and-paying-taxes-online-help/).

• Set up payroll reporting and deposit systems early
  If you have employees, establish payroll processes and electronic deposit systems for employment taxes and maintain access to federal payment options for timely deposits; reference IRS payment methods to avoid missed deadlines (https://www.irs.gov/payments) (https://www.irs.gov/).

Summary

A well‑maintained online footprint helps S‑corp owners avoid compliance surprises and streamlines filings:

• Federal essentials: IRS Online Account (individual), the IRS EIN application, e‑file readiness for Form 1120‑S, and IRS online payment systems for deposits and balances (https://www.irs.gov/your-account) (https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number) (https://www.irs.gov/pub/irs-pdf/i1120s.pdf) (https://www.irs.gov/payments).

• State essentials: SOS business portal account, state corporate tax agency account, and state sales/use permit registration and filing portal. Examples include California’s bizfile, FTB Corporation Booklet, and South Dakota’s Sales & Use Tax portal and EPath (https://bizfileonline.sos.ca.gov/) (https://www.ftb.ca.gov/forms/2023/2023-100-booklet.html) (https://dor.sd.gov/businesses/taxes/sales-use-tax/) (https://dor.sd.gov/businesses/taxes/sales-use-tax/filing-and-paying-taxes-online-help/).

• Transaction tax portals: Many states provide dedicated online systems for sales/use tax returns and payments; South Dakota’s EPath supports filing and payment with detailed help guides and deadlines (https://dor.sd.gov/businesses/taxes/sales-use-tax/filing-and-paying-taxes-online-help/) (https://apps.sd.gov/RV23EPath/Login.aspx).

By proactively creating and monitoring these accounts, S‑corp owners can meet federal and state obligations efficiently, stay ahead of deadlines, and manage entity records, payroll reporting, and tax payments using official systems designed for compliance (https://www.irs.gov/) (https://www.ftb.ca.gov/forms/2023/2023-100-booklet.html) (https://bizfileonline.sos.ca.gov/) (https://dor.sd.gov/businesses/taxes/sales-use-tax/) (https://dor.sd.gov/businesses/taxes/sales-use-tax/filing-and-paying-taxes-online-help/).

This essay is not tax advice. Always consult a qualified tax professional for your specific situation.