All businesses must have a legal identity. Many factors must be considered when choosing the best form of business ownership. This SBA website provides an over- view of your options.

If  you choose to register as a sole proprietor,  your business name must be on file with each county clerk ‘s office.  Register at:

County Clerk websites surrounding Austin:

Travis: 512-854-9188





County Clerk websites surrounding San Antonio:




To register as a corporation apply to the Secretary of State.   /  Phone: 512-463-5555

For legal advice contact the Austin Lawyer Referral Service /  Phone: 512-472-8303

Or American Bar Association Network

The IRS has a number of small business products and forms you may order online:   / Phone:  512-499-5127  –  1-800-829-1040

Federal Unemployment tax is part of a federal and state program under the Federal Unemployment Tax Act (FUTA). You report and pay FUTA tax separately from your social security and Medicare taxes and withheld tax.


Texas Workforce Commission Personnel Policies is excellent resource:

Use this document to classify your employee:

Determine a Business Structure