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Level 3
posted Aug 24, 2024 1:47:10 PM

PAYROLL FOR MY EMPLOYEES IN VIRGINIA

Hi, I have a single-member LLC in VA, and I have  FEDERAL EIN under my LLC. However, I got an Employer State ID under my fictitious name, which is different from the name of my LLC. Is it okay to run payroll for my employee, or should the Employer State ID match the name of the LLC? Also I opened business bank account under LLC 's name.

 

Thanks for help!

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1 Replies
Employee Tax Expert
Sep 25, 2024 10:45:13 AM

Hello Sam Hopi,

 

If the Federal EIN of the LLC and the fictitious name (DBA) are the same, it should be ok as the IRS matches on the EIN not the name.  At the state level, many states do require a separate state EIN for reporting state payroll taxes.  

 

Here's what the IRS says regarding EIN.

https://www.irs.gov/businesses/small-businesses-self-employed/do-you-need-a-new-ein 

 

A single-member LLC is treated as a disregarded entity - (a sole proprietorship) as long as it remains single-member you do not need a new EIN if you change the name of the business.  For Example:  If you operate 5 single-member LLCs each performing different activities that require separate schedule Cs filed, you use the same EIN for all 5.