• Employers that file on a monthly or seasonal basis are required to file their January 2015 Form VA-5 returns on or before Feb. 25, 2015.

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 Employer Withholding 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 webpage for general electronic filing and payment information.