Registering Your Business with Virginia Tax
Because of legislation enacted by the 2024 General Assembly, all new
businesses registering with Virginia Tax need to do so online. To start
the online registration process, visit tax.virginia.gov/register.
Keep in mind:
• Before registering with Virginia Tax, most new businesses will need
to get a federal Employer Identication Number (EIN\FEIN) from
the IRS, and some will need to register with the State Corporation
Commission.
• If a new business plans to hire employees, they can register with
the Virginia Employment Commission (VEC) at the same time they
register online with Virginia Tax.
Some businesses may need to mail us the paper Form R-1 if they’re not
able to register online.
Reasons you may need to use our paper form to register include:
• You don’t have a FEIN
• You don't have an SSN
• You’re reopening a previously closed account
• The FEIN you need to register is associated with another account
• Your SSN is associated with another business
• You were a responsible party or primary online account user for
another business
If you’re unable to register your business online for these reasons,
download, complete, and mail us the form that begins on the following
page.
Form R-1 Virginia Department of Taxation
Business Registration Form
Register online at tax.virginia.gov/register
Reason for Submitting this Form:
You don’t have a FEIN
You don’t have an SSN
You’re reopening a previously closed account
The FEIN you need to register is associated with another account
Your SSN is associated with another business
You were a responsible party or primary online account user for another business
Section I - Business Prole Information
1.
Business Name.
Enter full legal name of business. Sole Proprietors - enter owner’s name (rst, middle initial, last).
2. Federal Employer Identication Number (FEIN). This number is required to register. To obtain a FEIN, contact the IRS.
2a. If Sole Proprietor, enter Social Security Number (SSN) of Owner.
3.
Entity Type.
Check One. See instructions.
SOLE PROPRIETOR (or
single member limited
liability company taxed as an
individual)
ESTATE/TRUST
CORPORATION
C Corporation
Nonprot Corporation
Limited Liability Company
electing to le as a
corporation
PASS-THROUGH ENTITY
S Corporation
General Partnership
Limited Partnership
Limited Liability
Partnership
Limited Liability Company
electing to le as a pass-
through entity
OTHER ENTITY
Nonprot Organization
Cooperative
Credit Union
Bank
Savings and Loan
Public Service
Corporation
GOVERNMENT ENTITY
Federal Government
Virginia State
Government
Local Government
Other State
Government (not
Virginia)
Other Government
4.
Trading As Name (or Doing Business As Name).
This is the name known by the public.
5.
Primary Business Activity.
Describe: ____________________________________________________________________________________________
Check if you will be selling any tobacco products.
Check if you intend to operate a retail food establishment, food manufacturing operation, or food warehouse that sells food
products or dietary supplements. Exception: If you intend to operate solely as a restaurant, do not check this box. See
instructions.
6.
Primary Business Address.
Enter the physical address of your business.
Street Address City, State, ZIP Code
7. Primary Mailing Address. Enter a mailing address if dierent from your Primary Business Address.
Street Address or P.O. Box City, State, ZIP Code
8.
Primary Contact Information.
Use this section to designate an individual authorized to discuss tax matters on behalf of
this business. The named contact is permitted to resolve specic tax issues and discuss transactions with Virginia Tax. See
instructions.
Name Title Contact Phone Number
Va. Dept. of Taxation 1501220 Rev. 06/24
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FEIN ______________________________________________
Section II - Responsible Party
Responsible Party / Corporations and Pass-Through Entities Only - Identify corporate, partnership or limited liability ocers
responsible for tax obligations. Providing this information assists Virginia Tax representatives in verifying authorized contacts and
resolving tax matters. See instructions.
1.
a) Name of Responsible Party b) SSN
c) Relationship Title d) Relationship Date
e) Home or Personal Phone Number (Including Area Code)
f) Residence Address g) City, State, ZIP Code
2.
a) Name of Responsible Party b) SSN
c) Relationship Title d) Relationship Date
e) Home or Personal Phone Number (Including Area Code)
f) Residence Address g) City, State, ZIP Code
Section III - Annual Tax
A. Corporation Income Tax
1. Date you became liable for Corporation Income Tax (MM/DD/YY).
2. Date and state of incorporation
Date (MM/DD/YY)
State
3. Tax Year. Must be same as your Federal Taxable Year. Check one.
Calendar Year (1/1 – 12/31) or Fiscal Year - Beginning month ____________ and Ending month ___________
or
52-53 Taxable Year - Beginning month ______________ and Ending month _______________
4. Mailing Address if dierent from the Mailing Address in Section I.
Street Address or P.O. Box. City, State, ZIP Code
5. Subsidiary or Aliate. Complete the following only if this business is a subsidiary or aliated with another business and the
parent is ling a combined or consolidated return.
Combined return. Check if business is a subsidiary or aliate and parent les combined return.
Consolidated return. Check if business is a subsidiary or aliate and parent les consolidated return.
Parent Company’s Business Name Parent Company’s FEIN
6. Contact Information. If dierent from Primary Contact in Section I, enter contact information for person designated for this tax.
Name Title Contact Phone Number
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FEIN ______________________________________________
B. Pass-Through Entity
1. Date you became liable for reporting Pass-Through Entity Income (MM/DD/YY).
2. Date and state of formation
Date (MM/DD/YY)
State
3. Tax Year.
Must be same as your Federal Taxable Year. Check one.
Calendar Year (1/1 – 12/31) or Fiscal Year - Beginning month ____________ and Ending month ___________
or
52-53 Taxable year - Beginning month ______________ and Ending month _______________
4. Mailing Address if dierent from the Mailing Address in Section I.
Street Address or P.O. Box City, State, ZIP Code
5. Contact Information. If dierent from Primary Contact in Section I, enter contact information for this tax.
Name Title Contact Phone Number
C. Insurance Premiums License Tax
1. Date you became liable for Insurance Premiums License Tax (MM/DD/YY).
2. Insurance Company. If you are an insurance company pending licensure by the Virginia State Corporation Commission
Bureau of Insurance, complete the Insurance Company Section below. Insurance companies must also complete and enclose
the Declaration of Estimated Insurance Premiums License Tax, Form R-1A. Form R-1A is available to download or print on
our website, www.tax.virginia.gov.
Company Type and Company Sub-Type are provided to you by the Bureau of Insurance.
License Number Company Type Company Sub-Type
3. Surplus Lines Broker and Surplus Lines Agency. If a Surplus Lines Broker or Agency, enter license/provider number
below.
License/Provider Number
4. Mailing Address if dierent from the Mailing Address in Section I.
Street Address or P.O. Box City, State, ZIP Code
5. Contact Information. If dierent from Primary Contact in Section I, enter contact information for this tax.
Name Title Contact Phone Number
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FEIN ______________________________________________
Section IV - Employer Withholding Tax
1. Date you had employees and began paying wages (MM/DD/YY).
2. Filing Frequency.
Will be determined by Virginia Tax and reviewed periodically. Indicate below the amount of Virginia Income
Tax you expect to withhold each quarter.
Quarterly Filer - Less Than $300 Virginia Withholding Per Quarter
Monthly Filer - At least $300 through $2,999 Virginia Withholding Per Quarter
Semi-Weekly Filer - $3,000 or Greater Virginia Withholding Per Quarter
Pension Plan Only
Household Employer - Annual Filer
3. Seasonal Business. If open only part of the year,
check months business is active.
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
4. Mailing Address if dierent from the Mailing Address in Section I.
Street Address or P.O. Box City, State, ZIP Code
5. Contact Information. If dierent from Primary Contact in Section I, enter contact information for this tax.
Name Title Contact Phone Number
Section V - Retail Sales and Use Tax
A. In-State Dealers. If your business location is in Virginia, use this area to register for Retail Sales and Use Tax.
1. Date You Became Liable. Anticipated date of rst retail sale (MM/DD/YY).
2. Filing Options. Virginia retail sales businesses with multiple locations, indicate how you will submit your return(s)
.
a. File one combined return for all business locations in the same locality.
b. File one consolidated return for all business locations.
c. File a separate return for each business location.
3. Seasonal Business. If open only part of the year,
check months business is active.
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
4.
Specialty Dealer. Check this box if you sell at ea markets, craft shows, etc. at various locations in Virginia.
5. Business Locations. Complete this section to add a new business location in Virginia whether you are registering for the rst
time or adding a location to your existing account. If adding multiple locations, attach a separate sheet using the same format
as below.
a) Add This Location to This Virginia Account Number b) Date Location Opened
c) Trade Name of Business
d) Business Physical Street Address (No P.O. Boxes) City, State, and ZIP Code
e) Mailing Address (If dierent from above) City, State, and ZIP Code
6. Contact Information. If dierent from Primary Contact in Section I, enter contact information for this tax.
Name Title Contact Phone Number
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FEIN ______________________________________________
B.
Out-of-State Dealers.
Use this area to register for Retail Sales and Use Tax. Every dealer outside Virginia doing business
in Virginia as a dealer is required to register and to collect and pay the tax on all taxable tangible personal property sold or
delivered for storage, use or consumption in Virginia.
1. Date You Became Liable. Date of rst sale or use in Virginia (MM/DD/YY)
2 Seasonal Business. If open only part of the year,
check months business is active.
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
3. Mailing Address if dierent from the Mailing Address in Section I.
Street Address or P.O. Box City, State, ZIP Code
4. Contact Information. If dierent from Primary Contact in Section I, enter contact information for this tax.
Name Title Contact Phone Number
C. Vending Machine Sales Tax
1. Existing Accounts. Enter Virginia Account Number.
2. Date You Became Liable. Anticipated date of rst retail sale (MM/DD/YY).
3. City or County. Enter the City or County of each location you will operate vending machines
.
Location 1 Location 2 Location 3 Location 4 Location 5 Location 6
4. Mailing Address if dierent from the Mailing Address in Section I.
Street Address or P.O. Box City, State, ZIP Code
5. Contact Information. If dierent from Primary Contact in Section I, enter contact information for this tax.
Name Title Contact Phone Number
D.
Other Sales and Use Tax.
Use this area to register for specic types of Sales and Use Taxes.
1. Indicate Tax Type(s) & date you became liable (MM/DD/YY). This is the date of the rst sale of a particular product or
service, or the purchase date of the item for use tax purposes.
Tax Type Date You Became Liable Tax Type Date You Became Liable
Business Consumer’s
Use Tax
Date _______________
Watercraft Tax Date _______________
Digital Media Fee Date _______________
Tire Recycling Fee Date _______________
Motor Vehicle Rental Tax Date _______________
Peer-to-Peer Vehicle
Sharing Tax
Date _______________
Aircraft Tax Date ____________________
Number of Aircraft Owned
Previous Year: ____________________
Virginia Commercial Fleet
Aircraft License Number:
____________________
2. Seasonal Business. If open only part of the year,
check months business is active.
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
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FEIN ______________________________________________
3. Mailing Address if dierent from the Mailing Address in Section I.
Street Address or P.O. Box City, State, ZIP Code
4. Contact Information. If dierent from Primary Contact in Section I, enter contact information for this tax.
Name Title Contact Phone Number
Section VI - Communications Tax
A communications service is any electronic transmission of voice, data, audio, video, or other information by or through any
electronic, radio, satellite, cable, optical, microwave or other medium or method regardless of the protocol used for the transmission or
conveyance. Communications services subject to the tax include: landline telephone services (including Voice Over Internet Protocol);
wireless telephone services; cable television; satellite television; satellite radio.
1. Date You Became Liable. Date communications services were provided or anticipated date (MM/DD/YY).
2. Mailing Address if dierent from the Mailing Address in Section I.
Street Address or P.O. Box City, State, ZIP Code
3. Contact Information. If dierent from Primary Contact in Section I, enter contact information for this tax.
Name Title Contact Phone Number
Section VII - Litter Tax
A litter tax is imposed on every business in the state who, on January 1 of the taxable year, was engaged in business as a manufacturer,
wholesaler, distributor, or retailer of certain enumerated products. If you are not in business on January 1, you are not liable for Virginia
Litter Tax until the succeeding year. The products that subject the business to litter tax are: food for human or pet consumption,
groceries, cigarettes and tobacco products, soft drinks and carbonated waters, beer and other malt beverages, wine, newspapers
and magazines, paper products and household paper, glass containers, metal containers, plastic or ber containers made of synthetic
material, cleaning agents and toiletries, non-drug drugstore sundry products, distilled spirits, and motor vehicle parts. This tax does
not apply to individual consumers.
1. Existing Accounts. Enter Virginia Account Number.
2. Date You Became Liable. Date you became liable for Litter Tax (MM/DD/YY).
3. Number of business locations subject to litter tax
4. Mailing Address if dierent from the Mailing Address in Section I.
Street Address or P.O. Box City, State, ZIP Code
5. Contact Information. If dierent from Primary Contact in Section I enter contact information for this tax.
Name Title Contact Phone Number
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FEIN ______________________________________________
Section VIII - Commodity and Excise Taxes
1. Tax Type - See instructions. Indicate tax type and the date you became liable. (MM/DD/YY).
Cattle Assessment Date ____________
Corn Assessment Date ____________
Cotton Assessment Date ___________
Egg Excise Tax Date ____________
Forest Products Tax Date ____________
Peanut Excise Tax Date ____________
Soybean Assessment Date ____________
Small Grains Assessment Date ___________
Soft Drink Excise Tax Date ___________
Sheep Assessment Date ____________
2. Mailing Address if dierent from the Mailing Address in Section I.
Street Address or P.O. Box City, State, ZIP Code
3. Contact Information. If dierent from Primary Contact in Section I, enter contact information for this tax.
Name Title Contact Phone Number
Section IX - Signature
IMPORTANT - READ BEFORE SIGNING
This registration form must be signed by an ocer of the corporation, limited liability company or unincorporated association, who
is authorized to sign on behalf of the organization. The proprietor must sign for a sole proprietorship.
Under penalty of law, I believe the information on the application to be true and correct.
Signature Title
Print Name Date Daytime Phone Number
For assistance with this form, or for information about taxes not listed in this form, please call (804) 367-8037.
Fax the completed form to (804) 367-2603 or mail it to: Virginia Department of Taxation
Registration Unit
P.O. Box 1114
Richmond, VA 23218-1114
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