In general, an employer who pays wages to one or more employees in Virginia is required to deduct and withhold state income tax from those wages. Since Virginia law substantially conforms to federal law, if federal law requires an employer to withhold tax from any payment, we also require Virginia withholding.
As an employer required to file withholding returns, you must register for withholding tax, file income tax withholding returns, and pay the income tax to Virginia Tax.
Employers must file withholding returns whether or not there is withholding tax owed. The Commonwealth deems the amounts withheld as payment in trust for the employees' tax liabilities.
| If your monthly withholding liability is | File your returns | File Form | Quarterly reconciliation | Annual reconciliation |
|---|---|---|---|---|
| Less than $100 per month | Quarterly | VA-5 Quarterly | None | VA-6 |
| More than $100 but less than $1,000 per month | Monthly | VA-5 Monthly | None | VA-6 |
| More than $1,000 per month | Semi-Weekly | VA-15 | VA-16 | VA-6 |
See more details about each filing period, including return due dates, in their respective section below.
File return: VA-5 Quarterly
Accepted filing and payment methods:
- eForms
- business online services account
- Web Upload
- ACH credit
Returns and payments due: Last day of the month following the close of the quarter
| For the quarter ending | File and pay on or before |
|---|---|
| March 31 | April 30 |
| June 30 | July 31 |
| September 30 | October 31 |
| December 31 | January 31 |
Annual reconciliation: VA-6
The VA-6 is due to Virginia Tax by January 31 of the following calendar year, or within 30 days of the final payment of wages by your company. When you file Form VA-6, you must submit each federal Form W-2, W-2G, 1099, or 1099-R that shows Virginia income tax withheld. See "W-2 and 1099 Filing Guidelines" below for more information on submitting W-2s and 1099s.
File return: VA-5 Monthly
Accepted filing and payment methods:
- eForms
- business online services account
- Web Upload
- ACH credit
Returns and payments due: 25th day of each month. For example, the January return is due February 25.
Annual reconciliation: VA-6
The VA-6 is due to Virginia Tax by January 31 of the following calendar year, or within 30 days of the final payment of wages by your company. When you file Form VA-6, you must submit each federal Form W-2, W-2G, 1099, or 1099-R that shows Virginia income tax withheld. See "W-2 and 1099 Filing Guidelines" below for more information on submitting W-2s and 1099s.
File return: VA-15
Accepted filing and payment methods:
- eForms
- business online services account
- Web Upload
- ACH credit
Returns and payments due: within 3 banking days if the amount of Virginia income tax withheld exceeds $500 on any federal cutoff date for semi-weekly withholding. Federal cutoff dates are generally on Tuesday and Friday of each week.
| If your liability exceeds $500 on a payday that falls on a | Make your semi-weekly payment no later than the following |
|---|---|
| Wednesday, Thursday, or Friday | Wednesday |
| Saturday, Sunday, Monday, or Tuesday | Friday |
Quarterly reconciliation: VA-16
The VA-16 is due by the end of the month following the close of the quarter. For example, the VA-16 for the first quarter is due April 30.
Annual reconciliation: VA-6
The VA-6 is due to Virginia Tax by January 31 of the following calendar year, or within 30 days of the final payment of wages by your company. When you file Form VA-6, you must submit each federal Form W-2, W-2G, 1099, or 1099-R that shows Virginia income tax withheld. See "W-2 and 1099 Filing Guidelines" below for more information on submitting W-2s and 1099s
Employers of certain household employees have the option of reporting and paying the Virginia income tax withheld from those employees on an annual basis. For the employer to qualify, the employment must consist exclusively of domestic service in the private home of the employer, as defined in the Federal Employment Tax Regulations.
The annual filing provision is a filing option for qualified employers. It does not establish a new requirement for withholding. Unlike the federal "nanny tax," the Virginia household employer's withholding tax is filed on a separate return, and is not included in the employer's personal income tax filing. If you choose to register for this annual filing option, you will be required to file Form VA-6H, the Virginia Household Employer's Annual Summary of Income Tax Withheld, by Jan. 31 each year to report and pay the Virginia income tax withheld for the preceding calendar year. You must file Form VA-6H online, either through your online services account or through eForms.
Basic Instructions for Household Employers
Before you begin, make sure you are liable to withhold Virginia income tax from the wages of your household employee(s). If the wages are not subject to federal withholding, they are not subject to Virginia withholding.
Complete instructions for withholding Virginia income tax from wages, salaries, and other payments are contained in the Virginia Employer Withholding Instructions. Information on corresponding federal requirements is available from the IRS, and unemployment tax information, including an annual filing option, is provided by the Virginia Employment Commission.
Registration
To register for a household employer's withholding tax account, complete Form R-1H, or register online. If you are already filing for a domestic employee under a regular quarterly or monthly withholding tax account, be sure to close that account when you register for your new household employer's account, and request that any payments made for the current year be transferred to the new account. For assistance, contact us at 804.367.8037.
Once you register for a household employer's withholding tax account, you must file a Form VA-6H for each year that you keep the account open, even if you have no tax to report. Failure to file could result in penalties of up to 30% of the tax due.
How to File and Pay
Form VA-6H must be filed by Jan. 31 each year, with copies of each W-2 issued to a household employee during the previous calendar year and payment for the tax due.
To file W-2 information and pay the tax due, file Form VA-6H through your online services account.
If you don't have an account, you can file using eForms:
- VA-6H/ W-2 combined eForm (for household employers who employ up to 10 household employees - see the VA-6H/ W-2 eForm Instructions for more information)
- VA-6H eForm
- W-2 eForm
To compute the withholding tax, use the Virginia Employer Withholding Tables.
For more information and examples, please see our Household Employer Withholding FAQ.
All withholding tax returns and payments must be filed electronically. We offer several online services at no cost:
Virginia Tax business online services account
- Pay directly from your bank account
- Schedule payments up to the due date
- Manage other account activities all from one place
- If you don't have an account, enroll here
eForms
- No login required
- Pay directly from your bank account
Web Upload
- Best suited if you’re submitting more than a few documents or payments at one time
- File based; accepts spreadsheets and zip files
- Schedule returns up to the due date
- Gives you immediate feedback if your return is accepted or rejected
- Find out more
Pay with ACH Credit
ACH Credit lets you initiate payments from your bank account to Virginia Tax's bank account. For more information about initiating ACH credit and set up with financial institutions, see our Electronic Payment Guide.
You are required to file W-2 and 1099 statements with Virginia Tax when those statements reflect Virginia income tax withheld.
- W-2s and 1099s are due Jan. 31
- W-2s and 1099s must be submitted electronically
Important: Failure to file your withholding information by the due date may cause significant delays in processing a number of your employees' and retirees' tax returns as we will need to verify their identity and return information.
How to file W-2s and 1099s
- Web Upload - file-based system, multiple file types accepted, files often created using payroll software
- eForms - fillable electronic forms, no files or signup required, best for companies (or household employers) with a small number of employees or payees
- W-2 eForm
- W-2C eForm
- 1099-MISC eForm
- 1099-NEC eForm
- 1099-R eForm
- Combined VA6H/ W-2 (for household employers with 10 employees or less)
Note: Your Annual or Final Withholding Summary (Form VA-6 / Form VA-6H) is separate from W-2 and 1099 data. You are required to send both by Jan. 31. You can file your VA-6 using your regular filing method (Web Upload, your Business Account, or eForms).
Each method requires authentication as described in the guides below:
If you need help with Web Upload, email us at WebUpload@tax.virginia.gov. If you need help with eForms or have questions about your filing requirements, please call Customer Service
If your business is required to file Form 1099-K with the IRS, you’ll also need to file a copy of each 1099-K related to a Virginia taxpayer or an individual with a Virginia mailing address with Virginia Tax.
If your business is a third-party settlement organization and paid $600 or more to a Virginia payee, or to a payee at a Virginia mailing address, you will also need to file a Form 1099-K for that payee with Virginia Tax. This may mean you’ll need to file 1099-K forms with Virginia Tax that you would not need to otherwise submit to the IRS. You should also send a copy of this form to the payee by February 28.
How to File
- File Form 1099-K using Web Upload.
If you’re unable to file electronically, or if filing creates an undue burden, you may request a waiver.
Filing Deadlines
Form 1099-Ks are due to Virginia Tax by:
- March 31 if you filed paper 1099-Ks with the IRS
- April 30 if you filed your 1099-Ks with IRS electronically
- April 30 if you were not required to file with the IRS, but do have to file with us.
If the deadline falls on a weekend or holiday, you have until the next business day to file.
For more information, please see Tax Bulletin 20-10.