Business Startup Guide

Federal Requirements


Internal Revenue Service
Tax Workshop
Immigration and Naturalization Service
US Dept. of Labor
Occupational Safety & Health
Import & Export



Internal Revenue Service:
For information on Federal tax regulations call 1-800-829-1040.

Employers are responsible for three (3) types of Federal payroll collections and payments:
  1. Income tax withheld from employee wages. Proprietorship, partnership, and corporations are responsible for filing federal tax reports.
  2. Employer and Employee Social Security Taxes (FICA). Every business with one or more employees is required by law to withhold Federal Income Tax as well as Social Security Taxes from wages paid to employees quarterly.
  3. Federal Unemployment Tax (FUTA). If you pay wages of $1,500 or more in any quarter or have one or more employees in each of 20 calendar weeks, you are subject to the Federal Unemployment Tax (FUTA).
To order these publications and forms:

IRS
555 N. Carancahua
Suite 110
Corpus Christi, TX.
1-800-829-3676.

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Tax Workshop:
IRS regularly conducts a one-day small business workshop covering business tax planning and compliance. For information about the next workshop call 1-800-829-1040 or check with your local SBDC for schedule.

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Immigration and Naturalization Service:
Every employer must have an Eligibility Verification Form (I-9) completed and on file for each employee.

For more information:

US Dept. of Justice
Immigration and Naturalization Service
2102 Teege Rd.
Harlingen, TX. 78550
1-210-425-7333.

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US Dept. of Labor:
Minimum wage is currently $5.15 per hour.

For more information on covered employees, child labor, training, wages, tipped employees, polygraph testing, hiring, and firing contract:

Employment Standards Administration Wage and Hour Division
606 N. Carancahua
Corpus Christi, TX. 78476
(361) 888-3520

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Occupational Safety & Health:
OSHA requires that if your firm employs more than ten people, you maintain a record of on the job injuries on an OSHA 200 form, which must be available for inspection and retained for 5 years.

For further assistance contact:

OSHA, Publications Distribution Office
OSHA, US Department of Labor
200 Constitution Ave., NW, Room S1212
Washington, DC. 20210
Local - (361) 888-3420

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Import & Export:
General trade information and specific exporting information can be obtained by contacting the US Department of Commerce or the Trade Information Center. The Trade Information Center provides recorded information on various federal export assistance programs as well as allowing you to talk with a trade expert who can answer questions about International market research, foreign trade contracts and trade leads, and advice on documentation and licensing requirements, call 1-800-872-8723.

For further assistance you can contact:

The US Dept. of Commerce International Trade Administration
Houston District Office
515 Rusk Houston, TX 77002
(713) 718- 3062
(800) 872-8723

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