Step 1 – Decide Who is the Applicant

One of the first steps in filing any application is to determine “Who is the applicant?”  Is it:

• You as an individual (sole proprietor)?
• A partnership of two or more people or companies? 
• An entity such as a corporation or Limited Liability Company (LLC)? 

It is important to decide early who the applicant will be because if you change your business structure, such as going from a partnership to a corporation, the new entity will need to file a full new application and be approved before beginning operations.   
TTB strongly suggests that you contact an attorney and/or an accountant before making a final decision on which structure best suits your business needs.  Business structure options include:

• Sole Proprietorship
• Partnership
• Limited Liability Company (LLC)
• Corporation

If you are thinking about starting a business, see the comprehensive information about starting a new business, including resources from the Internal Revenue Service, BusinessUSA, and the U.S. Small Business Administration.