All Employers are required to file their withholding tax returns, make payments and submit their W-2 wage statements electronically. 

• Employers that file on a monthly or seasonal basis are required to file their December 2013 Form VA-5 returns on or before Jan. 27, 2014.
• Employers that file on a quarterly basis are required to file their October-December Form VA-5 returns on or before Jan. 31, 2014.
• Employers designated as "semi-weekly" filers are required to file their October-December Form VA-16 returns on or before Jan. 31, 2014.
• All employers are required to submit their Form VA-6, as well as all related W-2 or 1099 statements, no later than Feb. 28, 2014. W-2s may be submitted using eForms or Web Upload. 

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 web page for general information about filing and making payments electronically.