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Tax Registration Guide

Navigate federal, state, and local tax requirements for your El Paso business. This comprehensive guide covers all tax registrations, filing requirements, and important deadlines.

Important Note

Tax requirements vary based on your business structure, industry, and activities. This guide provides general information. Consult with a qualified tax professional or CPA for advice specific to your situation.

Required Tax Registrations

Employer Identification Number (EIN)

Internal Revenue Service (IRS)

Who Needs This

Required for businesses with employees, partnerships, corporations, and LLCs

Cost

Free

How to Apply

Apply online at IRS.gov/EIN - instant approval

Deadline

Before hiring employees or opening business bank account

Key Details

  • Used for federal tax filing and reporting
  • Required to open business bank accounts
  • Needed for hiring employees
  • Can be obtained immediately online

Texas Sales Tax Permit

Texas Comptroller of Public Accounts

Who Needs This

Required if selling tangible goods or taxable services

Cost

Free

How to Apply

Register online at Comptroller.Texas.gov

Deadline

Before making first sale

Key Details

  • El Paso sales tax rate: 8.25% (6.25% state + 2% local)
  • File monthly, quarterly, or annually based on sales volume
  • Must collect and remit sales tax to state
  • Penalties for late filing or non-compliance

Texas Franchise Tax

Texas Comptroller of Public Accounts

Who Needs This

Required for most business entities (LLCs, corporations, partnerships)

Cost

Based on revenue (no tax if under $2.47M annually)

How to Apply

Register when filing formation documents

Deadline

Annual report due May 15th

Key Details

  • Calculated on taxable margin (revenue minus deductions)
  • Rate: 0.375% for most businesses, 0.75% for wholesalers/retailers
  • Small businesses under threshold pay $0
  • File annual franchise tax report even if no tax owed

Federal Income Tax

Internal Revenue Service (IRS)

Who Needs This

All businesses must file federal income tax returns

Cost

Varies based on business structure and income

How to Apply

File annually using appropriate tax forms

Deadline

March 15 (partnerships/S-corps) or April 15 (sole props/C-corps)

Key Details

  • Sole proprietors: Schedule C with Form 1040
  • Partnerships: Form 1065
  • S Corporations: Form 1120-S
  • C Corporations: Form 1120

Employment Taxes

IRS & Texas Workforce Commission

Who Needs This

Required if you have employees

Cost

Varies based on payroll

How to Apply

Register with IRS and TWC

Deadline

Before hiring first employee

Key Details

  • Federal: Social Security, Medicare, unemployment tax
  • Texas: Unemployment insurance tax
  • Withhold income tax from employee paychecks
  • File quarterly payroll tax returns

El Paso Property Tax

El Paso Central Appraisal District

Who Needs This

Required if you own business property or equipment

Cost

Based on property value

How to Apply

File business personal property rendition

Deadline

April 15th annually

Key Details

  • Applies to real estate, equipment, inventory, furniture
  • Must file rendition listing all business property
  • Exemptions available for certain property types
  • Failure to file can result in 10% penalty

Step-by-Step Registration Process

1

Obtain Your EIN

Start by getting your federal Employer Identification Number from the IRS. This is free and can be done online in minutes at IRS.gov/EIN.

2

Register Business Structure

File your business formation documents with the Texas Secretary of State (if LLC, corporation, or partnership). This automatically registers you for franchise tax.

3

Apply for Sales Tax Permit

If selling goods or taxable services, register for a sales tax permit through the Texas Comptroller website. You'll receive your permit number immediately.

4

Register for Employment Taxes

If hiring employees, register with the IRS for federal employment taxes and with Texas Workforce Commission for state unemployment insurance.

5

File Property Rendition

Submit business personal property rendition to El Paso Central Appraisal District by April 15th listing all business assets.

6

Set Up Tax Calendar

Create a calendar with all tax filing deadlines (monthly sales tax, quarterly payroll, annual income tax, etc.) to avoid penalties.

Tax Filing Calendar

Stay compliant by knowing when each tax filing is due. Missing deadlines can result in penalties and interest charges.

FrequencyTax TypeDue DateApplies To
MonthlySales Tax20th of following monthHigh-volume sellers
QuarterlySales Tax20th of month after quarter endsMost businesses
QuarterlyPayroll TaxesLast day of month after quarter endsEmployers
AnnuallyFranchise TaxMay 15thLLCs, corporations, partnerships
AnnuallyProperty RenditionApril 15thBusiness property owners
AnnuallyFederal Income TaxMarch 15 or April 15All businesses

El Paso Tax Considerations

Local Tax Rates

  • Combined Sales Tax:8.25%
  • State Portion:6.25%
  • Local Portion:2.00%
  • Property Tax Rate:~2.5% of value

Tax Incentives

El Paso offers various tax incentives for new and expanding businesses:

  • Property tax abatements
  • Foreign Trade Zone benefits
  • Enterprise Zone Program

Border Business Taxes

If conducting cross-border business with Mexico, be aware of additional tax considerations including customs duties, import/export taxes, and international tax treaties.

Record Keeping

Maintain detailed records of all income, expenses, and tax payments for at least 7 years. Use accounting software to track transactions and generate reports for tax filing.

Need Tax Assistance?

Tax compliance can be complex. Consider working with a local El Paso CPA or tax professional to ensure you meet all requirements and take advantage of available deductions.

IRS Small Business Resources

Free tax workshops and guidance

IRS.gov/SmallBusiness

Texas Comptroller

State tax information and filing

Comptroller.Texas.gov

Get Personalized Tax Guidance