newsletter logo
P.O. Box 1115
Richmond, Va. 23218-1115
(804) 367-8031 (Individual)
(804) 367-8037 (Business)
 
 
January 2015 e-Alerts Digest         WITHHOLDING TAX
Filing Remindersone

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

  • All annual withholding reconciliation forms (Form VA-6 and Form VA-6H), required wage statements (Forms W-2 and 1099), and payments are due Feb. 2, 2015.
  • Employers that file on a monthly or seasonal basis are required to file their December 2014 Form VA-5 returns on or before Jan. 26, 2015.
  • Employers that file on a quarterly basis are required to file their October-December Form VA-5 returns on or before Feb. 2, 2015.
  • Employers designated as "semi-weekly" filers are required to file their October-December Form VA-16 returns on or before Feb. 2, 2015.

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

 

Visit our 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.

 
Notice of Withholding Due Date Change for Employers two

The due date for filing the Employer's Annual or Final Summary of Virginia Income Tax Withheld return (Form VA-6), Household Employer's Annual Summary of Virginia Income Tax Withheld return (Form VA-6H), and required wage statements (Forms W-2 and 1099) has been changed from Feb. 28 to Jan. 31. 

 

By law, a return due on a Saturday, Sunday, or legal holiday becomes due the next business day. Because Jan. 31, 2015 is a Saturday, the actual due date for the annual withholding forms and wage statements described above will be Monday, Feb. 2, 2015.

 

The Virginia General Assembly approved the due date change during the 2014 session to allow for faster and more secure processing of individual income tax refunds.

 

Please note: If a business closes its withholding tax account before the end of the year, the employer must file Form VA-6 or VA-6H and the required wage statements within 30 days of the last month in which wages were paid. Employers are required to submit all withholding returns and W-2 wage statements electronically.

 

For electronic filing and payment options, please go to our Business Online Services webpage.


 Back to Top