Federal Taxes

For information about any federal tax, contact the local office of the Internal Revenue Service:

Internal Revenue Service
Norfolk Federal Building
200 Granby Street
Norfolk, VA 23510
800-829-1040 (Assistance)
800-829-3676 (Tax Forms)

Federal Employer Identification Number

Employers are required to obtain a Federal Employer Identification Number (EIN). To apply for the number, file Federal Form SS-4, which can be obtained from any office of the Internal Revenue Service or by calling 215-574-2400. Sole proprietors must obtain an EIN if they pay wages to one or more employees or if they file an excise tax return.

Employee Income Taxes

Employers are required to withhold Social Security (FICA) taxes from the wages of employees and are liable for the taxes whether or not they have been collected. Employers are also required to withhold income taxes at the request of the employee. The taxes should be filed quarterly on Federal Forms #941 and deposited in any authorized bank with coupon #8109.

Individual, Partnership, and Corporate Income Tax

Individual, partnership, and corporate income taxes must be filed with the Internal Revenue Service. IRS Publication #334, "Tax Guide for Small Business," discusses the various federal tax requirements in more detail.

Federal Unemployment Tax

This federal tax, also known as FUTA, is assessed on the employer only. An annual tax return, Form #940, must be filed by January 31. Quarterly deposits can be made to any authorized bank using coupon #8109.

Virginia Unemployment Tax

Virginia, in addition to the federal government, levies a tax on employees' wages. The tax is paid by the employer into a state fund from which unemployment benefits are paid.

Virginia Employment Commission
5145 E. Virginia Beach Blvd.
Norfolk, VA 23502
757-455-3960