Licenses and Permits – Federal Requirements

Employer Identification Number (EIN)

Employer Identification Numbers, also known as Federal Employer Identification Numbers, are used to report withholding taxes and should be applied for 6-8 weeks prior to hiring. Apply for an EIN (SS-4) if hiring employees, incorporating or operating a partnership, administering a Keogh plan, filing excise, alcohol, tobacco and firearms tax returns, or opening a bank account in the name of the business.

  • Requesting an EIN will not necessarily trigger an IRS audit or place scrutiny on the business.
  • Some vendors or suppliers will ask for a business’s EIN.
  • Once issued an EIN, the business will receive information from the IRS on remitting federal withholding taxes on a monthly or semi-weekly basis and submitting tax reporting on a quarterly basis.

Internal Revenue Service (IRS)
Taxpayer Education
Federal Building, 1st Floor
700 West Capitol
Little Rock, AR 72201
501.324.5111 OR Business Speciality Tax Line: 800.829.4933
irs.gov
irs.gov/pub/irs-pdf/fss4.pdf

Federal Labor Laws

Small businesses with employees must comply with applicable U.S. labor laws and posting requirements. Contact the U.S. Department of Labor for information about child labor laws, minimum wage, Occupational Safety and Health Administration, the Americans with Disabilities Act, and the Family Medical Leave Act.

To learn more about OSHA requirements and workplace safety:
osha.gov

To learn more about the ADA:
usdoj.gov/crt/ada/adahom1.htm

Immigration

Employees must complete Form I-9, “Employment Eligibility Verification Form.”

To learn more, contact “Ask Immigration”:
800.375.5283
uscis.gov

U.S. Department of Labor
10421 West Markham
Little Rock, AR 72205
501.324.5436