PAYROLL FOR EMPLOYEES IN VIRGINIA

[HOPE2]

Hi to all.

If a single-member LLC in VA has an EIN (Federal) under the LLC's name but has an Employer State ID from VA under a fictitious name that is different from the LLC's name, is it okay to run payroll for employees, or should the Employer State ID match the name of the LLC?

Any help please!

[qbteachmt]

In my State (MT) an employer is issued a State ID for purposes of the Department of Revenue and the State Worker Comp Insurance. Notice the "WTH" is the withholding account. From the website:

Agency	Required Tax Information	Format
Montana Department of Revenue	Montana Withholding Account Number	0000000000 (10 digits + WTH)
Montana Department of Labor and Industry	Montana UI Account Number	000 0000 (7 digits)
	Montana Total Unemployment Insurance Tax Rate	X.X%

"To get one, you'll first need to get a federal tax ID number. Once you have that, you'll need to apply for a Montana state tax ID number using either a traditional method, like applying over the phone, via mail, or via fax, or by applying online."

The Form uses the FEIN. Then the business is issued the ID.

https://mtrevenue.gov/wp-content/uploads/dlm_uploads/2024/01/Business_Registration_form_genreg.pdf

As long as the Entity that is registered with the State is the legal name, it's a cross-reference. You might confirm they did it right, of course. Due diligence.

I've seen where an old FEIN was still in use, or the wrong LLC FEIN was used for payroll, because someone thought it had to match the bank account, not the business.

[HOPE2]

Thanks @qbteachmt 

You mean it is ok?

[qbteachmt · Accepted solution]

"Okay" is not really the issue. It is Required, for my State. But I do like to confirm the ID when the name is a dba. Example:

dba and State Employer business name = Taco Time

FEIN is an S Corp for Fun and Food, LLC.