Guide
YouTubeBusiness RegistrationContent CreatorUSAHow to Register Your YouTube Channel as a Business (2026)
Your YouTube channel became a business the moment it earned its first dollar. The IRS does not care whether you think of it as a hobby — if you are generating income, you have tax obligations. Registering your channel as a formal business gives you liability protection, tax advantages, and professional credibility. Here is the complete process for US-based YouTubers.
Last updated: February 26, 2026
Step-by-Step Guide
Choose your business structure
Sole proprietorship (free, no protection), LLC ($50-$500, liability protection), or S-Corp (LLC + tax election, best for $50K+ earners). Most YouTubers should start with an LLC.
File with your state
For an LLC, file Articles of Organization with your state's Secretary of State. For a sole proprietorship, file a DBA (Doing Business As) if using a name other than your legal name.
Get your EIN from the IRS
Apply free at irs.gov. Use this number for tax filings, W-9 forms, and bank account opening. Do not give sponsors your Social Security Number when you have an EIN.
Open a business bank account
Bring your EIN, Articles of Organization (if LLC), and government ID. Deposit all YouTube income here and pay all business expenses from here.
Update AdSense and payment settings
In Google AdSense, update your tax information to your business EIN and your payment method to your business bank account.
When your YouTube channel becomes a business
Legally, there is no registration threshold. The IRS considers any activity conducted with the intent to make a profit as a business. However, practically speaking, you should formalize your YouTube business when:
- You receive your first AdSense payment (Google issues a 1099-MISC or 1099-NEC for payments over $600/year)
- You sign your first brand deal or sponsorship
- You start deducting business expenses on your taxes
- Your annual YouTube income exceeds $1,000
Even before formalizing, you are required to report all YouTube income on your tax return — including income below the $600 1099 threshold. The IRS knows about your AdSense payments whether you report them or not.
Step-by-step business registration
Step 1: Choose your business structure
- Sole Proprietorship — Simplest option. No filing required. You just report income on Schedule C. No liability protection.
- LLC — File Articles of Organization with your state ($50-$500). Provides liability protection. Recommended for most creators.
- S-Corp — LLC with S-Corp tax election (Form 2553). Best for creators earning $50K+ net profit. Saves on self-employment tax.
Step 2: Get an EIN (Employer Identification Number)
- Free from the IRS at irs.gov/ein
- Takes 5 minutes online
- Use this instead of your SSN on W-9 forms for brand deals
Step 3: Register for state and local requirements
- Check if your state requires a general business license
- Some cities require a home occupation permit if you film at home
- Sales tax registration if you sell merchandise or digital products
Step 4: Open a business bank account
- Separate all YouTube income from personal finances
- Many banks offer free business checking (Mercury, Relay, Novo)
- Get a business debit or credit card for business expenses
Step 5: Set up your Google AdSense with business info
- Update your AdSense tax info with your EIN
- Ensure payments go to your business bank account
- Provide your W-9 with your LLC name and EIN
Post-registration setup
Accounting and bookkeeping:
- Use accounting software (Wave is free; QuickBooks Self-Employed is $15/month)
- Categorize every business transaction
- Save receipts digitally for all business purchases
- Track mileage if you drive for content creation
Tax compliance:
- Pay quarterly estimated taxes if you expect to owe $1,000+ for the year (Form 1040-ES)
- Quarterly due dates: April 15, June 15, September 15, January 15
- Set aside 25-30% of net profit for taxes (federal income tax + self-employment tax)
Insurance:
- General liability insurance ($300-$500/year) covers claims related to your content
- Equipment insurance (often added as a rider to renters/homeowners insurance)
- Health insurance through the ACA marketplace if you are full-time
Disclaimer: This is general information, not legal or tax advice. Consult a CPA or attorney for your specific situation.
Pro Tips
- Start with an LLC unless your income is below $500/month — the liability protection is worth the filing fee
- Get a separate business credit card immediately and use it for all business expenses — this creates automatic expense tracking
- Set up automatic transfers of 30% of every payment into a separate savings account for taxes
- Keep a simple spreadsheet tracking every brand deal: brand name, amount, payment date, and whether you received a 1099
- Update your YouTube channel description and 'About' page with your business name once registered