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Register your business for withholding tax.
If federal law requires an employer to withhold tax from any payment, we also require Virginia withholding. As an employer required to file withholding returns, you must register for withholding tax, file income tax withholding returns and pay the income tax to the Department of Taxation.
Employers must file the withholding returns whether or not there is withholding tax owed. The Commonwealth deems the amounts withheld as payment in trust for the employees' tax liabilities.
If your withholding liability is less than $100.00 per month, your withholding returns and tax payments are due quarterly. Click Quarterly for more information.
If your withholding liability is more than $100.00 but less than $1,000.00, your withholding returns and tax payments are due monthly. Click Monthly for more information.
If your withholding liability is $1,000.00 or more, your withholding returns and tax payments are due semi-weekly. Click Semi-weekly for more information.
If you do not have the withholding forms on the due date, find your filing status in the section below and click on the form name to download a copy.
If your average tax liability is less than $100 per month, you will be assigned a quarterly filing status. Quarterly returns and payments are due on the last day of the month following the close of each quarter, as shown below. You may file your returns on Form VA-5(PDF 29Kb), or use iFile for Businesses, our free online filing service.
Submit your quarterly Form VA-5(PDF 29Kb) withholding forms to:
Department of Taxation
Post Office Box 26644
Richmond, Virginia 23261-6644
Customer Services (804) 367-8037
| For the quarter ending ... | File your return and payment by ... |
|---|---|
| March 31 | April 30 |
| June 30 | July 31 |
| September 30 | October 31 |
| December 31 | January 31 |
Quarterly filers must also file form VA-6(PDF 31Kb), Employers Annual Reconciliation of Virginia Income tax Withheld, annually. The VA-6(PDF 31Kb) is due to the Department by February 28 of the following calendar year, or within 30 days of the final payment of wages by your company. When you file Form VA-6(PDF 31Kb), you must attach a copy of each federal Form W-2, W-2G, 1099, or 1099-R that shows Virginia income tax withheld.
NEW! Annual Filing Option for Household Employers (Nanny Tax)
Effective for taxable years beginning on or after January 1, 2009, employers of household service employees may elect to file and pay the Virginia income tax withheld from their employees’ salaries on an annual basis, at the same time they submit the employees’ Forms W-2 for the year. In order to qualify for the annual filing, an employer must have a total payroll in each calendar quarter that does not exceed $5,000, regardless of the number of persons providing the domestic service. The employment must consist exclusively of domestic service in the private home of the employer as defined in the Federal Employment Tax Regulations. The first annual return and payment will be due on February 28, 2010. Beginning January 5, 2009, employers may register for the new filing option by using iReg online, or by using Form R-1H. Additional information is available by clicking here. For details, refer to Tax Bulletin 08-12.
If your average tax liability is more than $100, but less than $1,000 per month, you will be assigned a monthly filing status. You may file your returns on Form VA-5(PDF 29Kb), or use iFile for Businesses, our free online filing service.
Submit your monthly Form VA-5(PDF 29Kb) withholding forms to:
Department of Taxation
Post Office Box 27264
Richmond, Virginia 23261-7264
Customer Services (804) 367-8037
The monthly filer due dates effective January 1, 2008 are:
| For the month of ... | File your return and payment by ... |
|---|---|
| January | February 25 |
| February | March 25 |
| March | April 25 |
| April | May 25 |
| May | June 25 |
| June | July 25 |
| July | August 25 |
| August | September 25 |
| September | October 25 |
| October | November 25 |
| November | December 25 |
| December | January 25 |
Monthly filers must also file form VA-6(PDF 31Kb), Employers Annual Reconciliation of Virginia Income tax Withheld, annually. The VA-6(PDF 31Kb) is due to the Department by February 28 of the following calendar year, or within 30 days after the last payment of wages by your company. When you file Form VA-6(PDF 31Kb), you must attach a copy of each federal Form W-2, W-2G, 1099, or 1099-R that shows Virginia income tax withheld.
Department of Taxation
Post Office Box 27264
Richmond, Virginia 23261-7264
Customer Services (804) 367-8037
If your average tax liability is more than $1,000 per month, you will be assigned a semi-weekly filing status. Your payments will be due within three banking days if the amount of Virginia income tax withheld exceeds $500 on any federal cutoff date for semi-weekly withholding. Federal cutoff dates are generally on Tuesday and Friday of each week, as shown in the table below. You may submit your payments on Form VA-15(PDF 20Kb), or use iFile for Businesses, our free online filing service.
Submit your VA-15(PDF 20Kb) withholding forms to:
Department of Taxation
Post Office Box 27264
Richmond, Virginia 23261-7264
Customer Services (804) 367-8037
| If your liability exceeds $500 for a payday that falls on ... | Make your semi-weekly payment no later than the following ... |
|---|---|
| Wednesday, Thursday or Friday | Wednesday |
| Saturday, Sunday, Monday, or Tuesday | Friday |
Semiweekly filers must file form VA-16, Employer's Payments Quarterly Reconciliation and Return of Virginia Income Tax Withheld, for each quarter. The VA-16(29Kb) is due by the end of the month following the close of the quarter: April 30, July 31, October 31, and January 31.
| For the quarter ending... | File your return and payment by... |
|---|---|
| March 31 | April 30 |
| June 30 | July 31 |
| September 30 | October 31 |
| December 31 | January 31 |
Submit your Form VA-16(PDF 28 Kb) withholding forms to:
Department of Taxation
Post Office Box 27264
Richmond, Virginia 23261-7264
Customer Services (804) 367-8037
All filers must also file form VA-6(PDF 31Kb), Employer's Annual Reconciliation of Virginia Income Tax Withholding. The VA-6 is due to the department by February 28 of the following calendar year, or within 30 days after the final payment of wages by your company. When you file Form VA-6, you must attach a copy of each federal Form W-2, W-2G, 1099, or 1099-R that shows Virginia income tax withheld.
Submit your VA-6(PDF 31 Kb)forms to
Department of Taxation
Post Office Box 27264
Richmond, Virginia 23261-7264
Customer Services (804) 367-8037
Employers who fail to withhold, file withholding returns, or make withholding payments as required are subject to a penalty of 6% of the tax due for every month or part of a month that the return or payment is late. The maximum penalty is 30% of the tax due.
We impose a minimum penalty of $10.00 for either filing a return late or making a withholding payment late, and we apply the minimum penalty to the employer's account even when there is no tax due.
Note: Semiweekly filers are also subject to a penalty if 90% of the total liability has not been paid in timely installments, generally, within three banking days of each federal cut off date.
We charge interest on any unpaid withholding tax due from the payment due date until we receive the tax payment. We compute interest at the rate established by the current Internal Revenue Service underpayment rate plus 2%.
Last Updated 1/21/2010 14:6
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