https://www.vec.virginia.gov/taxes

By Mail:

Download the VEC FC-27  (Report to Determine Liability for State Unemployment Tax) and instruction page. (Right click on link, go down to "Save Target As" and save it to your computer). There are several questions on the form regarding the qualifications of General Employers, Agricultural Employers, Household Employers, Nonprofit Employers, acquiring an existing business or if you are already subject to the Federal Unemployment Tax Act (FUTA). Do not mail the form to the VEC until you meet one of the requirements noted in questions 7a through 10 on form FC-27. The VEC will assign an account number only if you meet one of the criteria and mark your response as "yes".

Mail your completed VEC FC-27 form
Virginia Employment Commission 
Employer Accounts
P.O. Box 26441
Richmond, VA 23261-6441