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

• Employers that are required to file quarterly: Form VA-5 for the April-June 2013 quarter must be filed and your payment made on or before July 30, 2013.

• Employers that are required to file semi-weekly: Form VA-16, Employer's Quarterly Reconciliation and Return of Virginia Income Tax Withheld, must be filed electronically for the April-June 2013 quarter on or before July 30, 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.

The Department offers a number of online servicesfor business taxpayers.  All business online services are free, secure, easy to use, available 24/7, and provide immediate confirmation of filings and payments!

The following filing options are available for business taxpayers: Business iFile, eForms and Web Upload. Use the Department's Online Filing Options Comparison Guide to determine which electronic filing system will best meet your needs. Remember: filing and paying taxes electronically is faster, more efficient, and less prone to errors than traditional paper filing!

Business iFile also allows taxpayers to manage business tax accounts online by: 

• Updating address or contact information.
• Adding a new business location to an account.
• Reporting the closure of the business or a business location.
• Reporting when liability for an additional tax type begins or when liability for a current tax type ends.
• Adding or updating Responsible Officers for the business.
• Arranging certain types of payments for Corporation Income, Withholding, and Sales Tax accounts.
• Reprinting a Sales Tax Certificate.
• Sending a secure message to the Department's customer service representatives for account assistance. 

In addition to options for filing returns, making payments, and updating tax account information, the following other services are available online.  

1)      Live Chat: Communicate with Tax Representatives online regarding general or account specific tax questions.

2)      Quick Pay: Review existing tax bill amounts and recent bill payment histories or schedule current and future tax bill payments.

3)      Laws, Rules & Decisions: Search for sections of the Code of Virginia, Regulations, Rulings of the Tax Commissioner, Tax Bulletins, and other valuable information.

4)      FIPS Code Lookup: Search for which specific city/county FIPS Code to use in reporting Sales and Use Tax.

Visit the Department's website and take advantage of these services today!

If you are a quarterly or monthly filer, you can reduce the possibility of errors by filing your Withholding Tax returns electronically.  If you choose not to take advantage of one of the Department's free electronic services, follow the information below to file error-free Employer Withholding Tax Returns.

• Always use the tax forms provided to you by the Department, downloaded from the Department's website, or produced by an approved vendor's software product.  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/or incorrect processing. 

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

• Make sure that 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 Form VA-15 for any payment made on Line 8 of Form VA-16. 

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

• If you need to make an adjustment on the Form 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, on Form VA-16 even if no adjustment was made on Line 2.

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