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 January 2014 Form VA-5 returns on or before March 25, 2014. 

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 electronic filing and payment information.