Who issues the corporation identification number?

• A. Internal Revenue Service
• B. County clerk
• C. Local zoning board
• D. State agency, typically the secretary of state

Answer: (D)

The entity's official identifier is assigned by the state when you register the corporation, not by the federal government. In almost every state, the office that handles business registrations—typically the Secretary of State—issues a unique corporation number that appears in state records and on the charter. This number identifies the legal entity within the state’s database.

The Internal Revenue Service deals with tax identification, issuing an Employer Identification Number for federal tax purposes, which is different from the state-issued corporate ID. A county clerk may record formation documents, but they do not assign the official corporate identification. The local zoning board does not issue corporate IDs either.