• Employers who file on a monthly basis must file and pay their Employer Withholding Tax for December on or before January 25, 2013. 

• Employers who file on a quarterly basis must file and pay their Employer Withholding Tax for the October - December quarter on or before January 31, 2013. 

• Employers classified as "semi-weekly" filers must electronically file and pay their VA-16 Employer Withholding Reconciliation return for the October - December quarter on or before January 31, 2013. 

All employers are required to file a tax return even if no tax is due.

Please note: Employers that currently file on paper will receive new coupon booklets for 2013 in January.

Filing your Withholding tax return and payment electronically is the fastest and most efficient way, and is less prone to errors.  We have several free online systems that make filing your taxes easy and convenient: Business iFile, eForms and Web Upload. Compare these Online Filing Options to determine which electronic filing system will best meet your needs.

It is very important that the Department maintains accurate information regarding your business. You can update your Business Tax Account online to:

• Make an address change
• Update contact information
• Add a tax to your account
• Report when you are no longer liable for a specific tax
• Let the Department know if you close your business

Use the Department's  Quick Pay system to:  

• Pay outstanding tax bills
• Schedule bill payments for a future date
• View history of previous QuickPay bill payments
• View outstanding tax bills

Send a Secure email to the Department's Customer Services for assistance specific to your account or use the Department's Live Chat service to communicate online with a Tax Representative.

Search the Department's Laws, Rules and Decisions Library for:

• Tax Code of Virginia
• Regulations
• Rulings
• Tax Bulletins
• and other valuable information 

Visit Online Services on the Department's website for more information and start using these services today.

• Always use the tax forms provided to you by the Department, produced by an approved vendor's software product or downloaded from the Department's website.  Forms must contain pre-printed information that correctly identifies your business. Do not use self-created forms as these forms do not contain the information that is required by the Department's systems and may result in processing delays and possible incorrect processing. 

• Make sure your entire 15-digit Virginia account number is on your return. 

• Make sure you use the correct tax form based on your filing frequency of quarterly, monthly or semi-weekly. 

If you are a semi-weekly filer:

• Do not file Form VA-15 if no tax is due. 

• Do not file a VA-15 for any payment made on Line 8 of the VA-16. 

• The VA-16 must be filed even if no tax is due. 

• If you need to make an adjustment on the VA-16 return:

• An amended Form VA-16 must be submitted on paper or by using the eForms system.  Complete Line 2, Previous Period Adjustment, and provide a detailed explanation with the return or on the back of the return as to the reason for the adjustment.  Always complete Line 3, Adjustment Total, VA-16 even if no adjustment was made on Line 2.

• If you amend a filing for a prior year period, review your VA-6 for that year.  If the period being corrected is not correct on the VA-6, you must also amend that year's VA-6.  Semi-weekly filers who file an amended VA-6 must file the amended return on paper or by using the eForms system.