| Services Accounting Offices 39 W. Water Street Hellertown, PA 18055 610-838-1903 fax 610-838-9800 dsmith@dcsmithcpa.com |
| Authorized IRS EFILE Preparer Member: American Institute of CPA's Pennsylvania Institute of CPA's |

| The OBRI is a step-by-step wizard that guides users through the process of registering an enterprise with the Departments of Labor & Industry, Revenue, and State. It is designed for: Users who are unfamiliar with Pennsylvania taxes, services, and business registration requirements. Enterprises that have not registered their Limited Liability Company, Corporation, Limited Partnership, Limited Liability, Partnership, or Fictitious Name with the Department of State. |
| The Online PA-100 is an online fill-in form, and allows users to register an enterprise with the Departments of Labor & Industry and Revenue, but DOES NOT register the enterprise with the Department of State. It is designed for: Users who are familiar with the PA-100 process and know the taxes and services for which they need to register. |