The following are the current requirements from Salesforce for enabling Person Accounts in an Org. Including these when raising your support case to have the feature enabled may save you a day of back and forth with support. Of course my blog isn't an offical source of information on the subject and the requirements will change over time so perform these steps at your own risk.
The turn around time to activate this feature could take 2 to 3 business days as the Support Engineer needs to review the technical specifications in your org.
Please agree and reply to this case OR submit a case comment with the following:
1. What is the Organization ID of the production or sandbox? (Navigate to Setup > Company Profile > Company Information):
2. I understand that once Person Accounts is activated, it CAN'T be deactivated (we encourage testing this feature in the sandbox or a Dev/Free Trial org):
3. I’m the system administrator authorized on behalf of this organization to request this feature:
4. I have completed the steps below:
To have Salesforce Support activate person accounts, please follow the instructions below.
PART 1: Create a standard account record type. If you are not familiar with this process, follow these steps:
1. Go to Setup | Customize | Accounts | Record Types
2. Create a New Record Type
3. Use "Business Account" as the record type name. You do not need to enable for Profiles (unless you intend to use this record type). Click Next.
4. Accept all defaults on the next page and click Save.
PART 2: Ensure that your organization-wide sharing settings for your organization have been set for the Contact record to be "Controlled by Parent." This can be verified through the click-path below:
Setup | Administration Setup | Security Controls | Sharing Settings
PART 3: Ensure that all of your profiles that have at least 'Read' permissions on the Account object, also have at least 'Read' permissions on the Contact object. This can be verified for a single profile using the click-path occur, but will need to be verified for all:
Setup | Administration Setup | Manager Users | Profiles
PART 4: Please be aware of the following limitations:
-This feature activation is permanent
-Person accounts are currently not supported in the Offline Edition. Person accounts will not be visible.
-If you are using Outlook or Notes, version 3.2 is required.
-Converting existing customer accounts to person accounts will require a data conversion process. More information about this process can be found here on this B2C Implementation Guide:
Please respond with the required information and your current contact number.