You can create an IRS online account for your business through the Business Tax Account (BTA) portal, a free service that gives owners and authorized officers access to federal tax balances, payment tools, and transcripts. Setup takes roughly one to two weeks because the IRS mails an activation PIN to the business address on file. You’ll need an Employer Identification Number, a personal identity verified through ID.me, and business records that match what the IRS already has.
Which Businesses Qualify
Eligibility for the BTA depends on the federal return the business files:1Internal Revenue Service. Business Tax Account
- Sole proprietors with an EIN who file Schedule C or Schedule F with Form 1040.
- Partnerships filing Form 1065.
- S corporations filing Form 1120-S.
- C corporations filing Form 1120.
- Tax-exempt organizations, with the Designated Official being an officer, board chairperson, or trustee.
LLCs don’t have their own category. Access follows the LLC’s federal tax classification. An LLC that files Form 1065 or Form 1120-S can register the same way partnerships and S corps do, and that includes single-member LLCs that file those forms.
One gap matters here: LLCs that file as sole proprietors on Schedule C or Schedule F are not yet eligible for the BTA. If that describes your business, you’ll need to keep using phone or mail channels for now. The IRS has been steadily expanding eligibility, so it’s worth checking back.
Individual partners and S corp shareholders can register for a limited view of the business’s account. You’ll need an SSN or ITIN and must have received a Schedule K-1 for a recent tax period. That access lets you see information tied to your share of the entity’s income, but not the full control a Designated Official has.
What You Need Before You Register
A mismatch between what you enter and what the IRS has on file is the single most common reason registration fails. Gather these first:2Internal Revenue Service. Business Tax Account Now Available for Corporate Designated Officials
- The business EIN, matching the legal name and mailing address the IRS has on file.
- The most recent federal return. Corporations will need Form 1120 or 1120-S and the mailing address from the most recent IRS records.
- Your own SSN or ITIN. For corporations, you must be a current officer who received a W-2 from the entity for the most recent tax-filing year.
- A current mobile number and email for multi-factor authentication.
If the business recently moved, changed its legal name, or restructured, update those records with the IRS before you attempt registration. Fixing the IRS record first is faster than troubleshooting a failed registration later.
Who Can Register: the Designated Official
The person who registers becomes the Designated Official, and the requirements vary by entity:1Internal Revenue Service. Business Tax Account
- For S corporations and C corporations: an officer such as president, vice president, CEO, CFO, COO, secretary, or treasurer, who is also a current employee with a W-2 for the most recent tax year and is authorized to legally bind the entity.
- For partnerships: a general partner, or the managing partner of an LLC taxed as a partnership.
- For tax-exempt organizations: an officer, board chairperson, or trustee.
- For sole proprietors: the owner registers directly.
The W-2 requirement for corporations is the rule that catches people off guard. An officer who takes distributions but no salary won’t qualify. Someone in the organization has to be on payroll to serve as the Designated Official.
How to Register, Step by Step
Verify Your Identity Through ID.me
Registration begins with personal identity verification through ID.me, the third-party service the IRS uses for all online portals.3Internal Revenue Service. New Identity Verification Process to Access Certain IRS Online Tools and Services If you already have an ID.me account from another government service, you can sign in with it. If not, you’ll upload a government-issued photo ID such as a driver’s license or passport, then complete a biometric selfie to confirm you’re the person in the photo. If the automated selfie doesn’t work, ID.me offers a video call with a live agent instead.
Link Your Identity to the Business
Once your personal identity is verified, go to the Business Tax Account portal and choose to register as a Designated Official. You’ll enter the business-specific details: EIN, entity name, and information from the most recent return. The IRS cross-references those entries against its own records and against your verified personal identity. For S corps and C corps, the system checks for a W-2 from the entity for the most recent tax year. For partnerships, it verifies your status as a general or managing partner.1Internal Revenue Service. Business Tax Account
Enter the Activation PIN
After you submit, the IRS mails a one-time activation PIN to the business mailing address on file. It arrives in five to ten business days.2Internal Revenue Service. Business Tax Account Now Available for Corporate Designated Officials Sign back in and enter the PIN to activate your Designated Official role. This step confirms you have physical access to the business’s official address, adding a layer of security beyond the digital identity check.
Adding Other Users
Once activated, the Designated Official can grant access to Designated Users. Sign in, go to Profile, select Manage Access, then Add User. Enter the person’s name and SSN or ITIN, then choose exactly which tax forms, periods, and permissions they can see.4Internal Revenue Service. Manage Access in Business Tax Account That user then signs in with their own verified ID.me credentials and electronically accepts the access. Permissions are set at the form and period level, so control stays fine-grained.
Review who has access periodically. People leave, change roles, or get reassigned, and stale permissions become a risk the Manage Access section is designed to fix quickly.
Revalidate Every Year
Designated Official access doesn’t persist without action. Revalidation is required annually, and the windows are fixed. For all entities except partnerships, it’s a six-week window starting June 15. For partnerships, it’s a six-week window starting October 15. The BTA sends a notification during that window; miss it and you’ll go through the full registration process again, including waiting for another PIN.4Internal Revenue Service. Manage Access in Business Tax Account Put these dates on the calendar.
What You Can Do in the Account
The BTA gives you a consolidated view of the business’s federal tax situation:1Internal Revenue Service. Business Tax Account
- View the total balance owed and a breakdown by tax year.
- Make federal tax deposits and balance-due payments directly through the portal.
- View and download business tax transcripts, and generate compliance reports or certificates needed for federal contract awards.
- Read select IRS notices and correspondence digitally.
- See the legal name and address on file, and manage user access.
- Accept or reject third-party transcript requests submitted through the Income Verification Express Service (IVES).
What the BTA Cannot Do
The BTA is a viewing-and-payment tool, not a filing platform. You cannot file returns, amend returns, or submit most forms through it. Filing still runs through your tax software, your CPA, or IRS e-file.
Authorizations inside the BTA are currently limited to IVES transcript requests. Granting a CPA or enrolled agent power of attorney to represent your business still requires Form 2848 through the traditional channels.5Internal Revenue Service. Submit Power of Attorney and Tax Information Authorizations IRS customer service representatives also can’t see your BTA when you call; they work from their own internal systems. Treat the BTA as self-service, and use existing channels for everything it doesn’t yet cover.