All Employer Withholding Tax filers are required to file their returns and make payments electronically for taxable periods beginning on or after July 1, 2013.

August 2013 returns and payments are due electronically from: 

• Monthly Form VA-5 filers on October 25, 2013.
• Seasonal filers on October 25, 2013 or on the 25th of the first month following the  month that the business has an employee. 

2013 returns and payments are also due electronically from: 

• Quarterly Form VA-5 filers on October 31, 2013.
• Semi-weekly Form VA-16 filers on October 31, 2013.

The Tax Commissioner has the authority to waive the requirement to file and/or pay electronically should this cause an undue hardship for the employer. Requests for waiver must be submitted in writing by completing the Virginia Electronic Filing Waiver Request form.

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