• Employers who file on a monthly or seasonal basis are required to file their May 2014 Form VA-5 returns on or before June 25, 2014.

The Tax Commissioner has the authority to waive the requirement to file and/or pay electronically if this causes 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 Virginia Department of Taxation'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.