a D.B.A. (doing business as)
Your county courthouse will issue you a D.B.A. This is done in person and cost about $20. Take a picture I.D with you they will ask to see it. You need the D.B.A .to open a bank account and to fill out the IRS application for your federal tax ID number. Get both of these early on as you will be asked for them a lot. The IRS issues Federal tax ID numbers for free, simply fill out the form (or on line)and send it in. See the IRS web site. A DBA is not required for corporations or a business using only your name. For example; a business such as Tom Smith Bookkeeper, would not need a DBA or a federal tax ID number.