Employers that are required to file monthly: The May 2013 Form VA-5, Employer's Return of Virginia Income Tax Withheld, along with payment, is due on June 25, 2013.

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

Until the electronic filing mandate is effective, employer filing requirements will vary by filing frequency.

• REQUIRED: Employers that are required to pay the Employer Withholding Tax on a Semi-weekly basis are required to submit all returns and payments electronically. 

• OPTIONAL:  Employers that are required to file and pay the Employer Withholding Tax on a Monthly, Quarterly, or Seasonal basis have several options for filing and paying electronically.

Visit the Department's website to use the eForms, Business iFile, or Web Upload electronic filing options, or visit the Online Services page for general electronic filing and payment information.