Business License & Tax Forms

The Office of the Commissioner of the Revenue assesses all businesses operating in the City of Falls Church. Most of the city license taxes are levied on the basis of gross receipts. For existing licensed businesses a renewal notice will be mailed in January and renewal application must be submitted with payment by March 1 of each year. A new business must apply for a Business License within 30 days of opening. Business Licenses remain valid until march 1 of the following year to allow time for renewal. If the 1st is on a weekend the renewal is due the following Monday. For example, a 2020 Business License will remain in good standing until March 2, 2021.

Federal Employer ID

Every employer is required to have a federal employer identification number. To apply for the number, file Federal Form SS-4, which can be obtained from the Internal Revenue Service (IRS).

For more information, contact the IRS by calling 800-829-4477. Ask for employment section employer ID number (EIN) topic #755.

Federal Taxes

The IRS has an array of reporting requirements depending on the type of business you conduct. Contact the IRS to request a business tax kit.

Employee Taxes

Employers are required to withhold Social Security (Federal Insurance Contributions Act (FICA)) taxes from employee wages. Employers are liable for the taxes whether or not they have been collected. Income taxes must be withheld at the request of the employee. The taxes should be filed quarterly on Federal Form 941 and deposited in any authorized bank with coupon 8109 quarterly.

Unemployment Tax

Unemployment tax, also known as Federal Unemployment Tax Act (FUTA), is paid by the employer only. An annual tax return, Form 940, must be completed and any payment can be mailed with the return.

Individual, Partnership & Corporate Income Tax

Individual (for sole proprietor, Schedule C), partnership and corporate income taxes must be filed with the IRS on an annual basis. 

State Corporation Commission

To apply for incorporation or limited liability or a fictitious name a business must apply with the State Corporation Commission. Their website has helpful information on the legal requirements and implications with registration. The SCC also permits registration online here.