First Considerations in Starting a Family Child Care Busine…

company electing to be taxed as a corporation and filing a tax return with the Minnesota Department of Revenue or which is an employer collecting and remitting withholding taxes on employee wages. For information on obtaining a Minnesota Tax Identification Number see the Minnesota Department of Revenue’s Business Registration The Internal Revenue Service requires a business that is organized as a corporation or a limited liability company electing to be taxed as a corporation and filing an income tax return with the Internal Revenue Service or which is an employer collecting and remitting federal withholding taxes on employee wages to have a FEIN. For information on obtaining a FEIN see How to Apply for an EIN Individual applicants must provide their Social Security Number on the application. Minnesota Statutes § 270C.72 requires the Minnesota Department of Human Services to provide the Minnesota Department of Revenue with the tax identification number(s) and Social Security Number of each license applicant. This information may be used to deny issuance of a license, or to revoke a license, if the applicant owes delinquent taxes, penalties or interest to the State of Minnesota A Certificate of Compliance; Minnesota Workers’ Compensation Law (A Minnesota Department of Labor and Industry Form) must be completed and be submitted with the application for the application to be complete. Minnesota workers’ compensation law requires all employers to purchase workers’ compensation insurance or become self-insured. For purposes of the law employers are defined as those who hire another, including minors, to perform services. Minnesota Statutes § 176 182 prohibits the Minnesota Department of Human Services from issuing a license until the applicant presents evidence of compliance with the law. Additional information is available from the Minnesota Department of Labor and Industry at Workers’ Compensation - Businesses Applicants must also complete the Background Study Notice and Consent Forms for the conduct of the background study described below. 13

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