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Virginia Payroll Taxes

Virginia requires the following state payroll tax and withholding forms

Form NHR – Virginia New Hire Reporting

Employers must use this form to report newly hired or rehired employees in Virginia to the Virginia New Hire Reporting Center.

Form VA-5 – Virginia Employer's Monthly Tax Report

This monthly tax report is used by employers to report and reconcile state income tax withholding for the previous month.

Form VA-6 – Virginia Employer’s Annual Tax Return

Employers use this form to report and reconcile all state income tax withholding for the previous year. This form is filed annually.

Form VA-15 – Virginia Semi-Weekly Tax Deposit Report

Employers who are required to deposit withheld taxes semi-weekly must file this report. It provides details about the semi-weekly deposits.

Form VA-16 – Virginia Quarterly Tax Report

A quarterly tax return used to reconcile state income tax withholding for each calendar quarter. Employers must file this form even if there is no tax liability for that quarter.

Important Deadlines for Virginia Payroll Tax Filing

The deadlines for filing various Virginia payroll tax forms depend on the frequency of your filings

Form VA-5 (Monthly)

  • Due Date: The 25th of the month following the month in which taxes were withheld.
    If your withholding liability is less than $100 per month, your filing may be on a quarterly basis.

Form VA-6 (Annual)

  • Due Date: January 31st of the following year to report and reconcile the total Virginia income tax withheld for the previous year.

Form VA-15 (Semi-Weekly)

  • Due Date: Based on the semi-weekly deposit schedule determined by the amount of tax withheld.

Form VA-16 (Quarterly)

  • description
    Due Date:
    1st Quarter: April 30
    2nd Quarter: July 31
    3rd Quarter: October 31
    4th Quarter: January 31
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Virginia Filing Frequency Determinations

Employers are assigned filing frequencies based on their average monthly withholding liability

  • Quarterly Filing: If an employer’s average monthly withholding tax liability is less than $100, they will file Form VA-5 quarterly.
  • Monthly Filing: If the average monthly withholding tax liability is between $100 and $1,000, they will file Form VA-5 monthly.
  • Semi-Weekly Filing: Employers with a monthly withholding liability of $1,000 or more must file VA-5 on a semi-weekly basis.
  • Seasonal Filing: Employers who hire workers only during specific months must file Form VA-5 for the designated months.

Additional Information

Extension Requests

Employers may request a 30-day extension to file Form VA-6 or Form VA-16. Extension requests must be submitted before the original due date.

Reconciliation Forms

Forms VA-5, VA-6, VA-15, and VA-16 are used to reconcile withheld taxes and report annual or quarterly payments. These forms must be filed electronically through Tax1099.

Amended Returns

Employers can amend their returns by checking the "Amended Return" box and submitting the corrected withholding information through the appropriate channels.

Late Filing Penalty

The penalty for filing a withholding return after the due date is 6% of the tax due for every month or part of a month that the return is late. The maximum penalty is 30% of the tax due. The minimum penalty is $10.00. The minimum penalty applies even if there is no tax due.

Start VR payroll e-Filing with Tax1099

Tax1099 makes Virginia payroll tax filing easy and efficient by offering secure electronic filing for your state payroll tax forms. With our service, you can quickly and accurately file Forms NHR, VA-5, VA-6, VA-15, and VA-16 to meet Virginia's payroll filing requirements.

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FAQ Section

Use Tax1099 to electronically file your Virginia payroll taxes. Our platform supports filing Forms VA-5, VA-6, VA-15, and VA-16 online.

Missing a deadline can lead to penalties and interest charges. To avoid these, use Tax1099 to file your forms on time.

Incorrect reporting may result in penalties, requiring you to file amended returns. Ensure accuracy by using automated payroll tax filing services like Tax1099.

Automating your payroll tax filing with services like Tax1099 can streamline the process and help you maintain compliance with Virginia’s payroll tax regulations.

Both quarterly (via Form VA-16) and annual (via Form VA-6) reporting are required. Use Tax1099 to file both types of forms accurately and on time.

No, you can’t change your filing frequency without approval from Virginia Tax. They will review your account each year and make any necessary changes. If any changes are made, you'll receive a notice and the appropriate forms before it takes effect. In the meantime, continue filing monthly.

Yes, Virginia law imposes a minimum $10 late filing penalty, even if no tax is owed.

Yes, since your employees are working in Virginia, you must withhold Virginia income tax from their wages, even if your company has no office in Virginia.

Yes, any reimbursements reported as taxable wages for federal purposes must also be reported for Virginia. Since these payments are subject to federal tax, Virginia income tax must also be withheld.

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