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Virginia Withholding Tax Forms and Due DatesFormTitle and DescriptionEMPLOYER FORMSiRegOnline RegistrationUsed to register your business for withholding tax online at our website – www.tax.virginia.gov.R-1Registration ApplicationUsed to register your business for withholding tax.R-1HHousehold Employer Registration FormUsed by employers of household service employees to register for withholding tax.R-3Registration Change RequestUsed to report a change of name or address, or to notify the Department that an employer is no longerliable for withholding. File before the effective date of the change. If you do not have Form R-3, send aletter to the Department.VA-5Employer’s Return of Virginia Income Tax WithheldUsed by quarterly, monthly and seasonal filers. Quarterly returns are due on April 30, July 31, October 31,and January 31. Monthly returns are due by the 25th day of the following month. Seasonal returns are dueon the same dates as monthly returns, for each month that the business has employees.VA-15Employer’s Payment of Virginia Income Tax WithheldUsed by semi-weekly filers. Payments are due within three banking days of any federal cutoff date (generallyTuesdays and Fridays) if the accumulated tax liability exceeds 500. If the due date falls within three daysof the due date for Form VA-16, the payment must be made with the Form VA-16 submission.VA-16Employer’s Payments Quarterly Reconciliation and Return of Virginia Income Tax WithheldUsed by semi-weekly filers to reconcile payments for each calendar quarter.VA-6Employer’s Annual Reconciliation of Virginia Income Tax WithheldAnnual or final summary of payments for the year. Form VA-6 is due by January 31 each year or within 30days after the last payment of wages.Forms W-2 must be sent electronically using Web Upload. Forms W-2, W-2G, or 1099 information must besubmitted if Virginia income tax withheld is reflected on the statements. Note: Form W-2 and Form VA-6information are two separate statements. Uploading Form W-2 data to Web Upload will NOT automaticallycreate your Form VA-6. See instructions for filing electronically at www.tax.virginia.gov.VA-6HHousehold Employer’s Annual Summary of Virginia Income Tax WithheldFor household employers who elect to file their withholding tax returns on an annual basis. When filing FormVA-6H, Wage and Tax Statements (Form W-2) must also be submitted electronically for each employeeusing Web Upload or eForms.EMPLOYEE FORMSVA-4Virginia Employee’s Withholding Exemption CertificateUsed to report the number of exemptions that an employee is entitled to claim. Obtain one Form VA-4 fromeach employee on the date employment begins.VA-4PWithholding Exemption Certificate for Recipients of Pension and Annuity PaymentsUsed to report the number of exemptions that a pension or annuity for recipients of pension is entitled toclaim. Obtain one from each recipient before annuity payments begin.4

Who Must Withhold Virginia Income TaxcWho is an EmployercAs a general rule, any person or entity that meets thedefinition of “employer,” which is described below, mustwithhold Virginia income tax. An employer is generallya person or entity that pays wages to employees forservices performed in Virginia or makes pension or annuitypayments to residents of Virginia.ccThe term “employer” includes the following:ccccAn employee is generally subject to Virginia income taxwithholding if any of the following conditions are met:An individual, fiduciary, partnership, association,joint enterprise, or corporation for whom anemployee performs servicesThe Commonwealth of Virginia, or any politicalsubdivision thereof, or any agency or instrumentalitythereofThe United States or any agency or instrumentalitythereofPayors of pensions or annuities to residents ofVirginia, except that financial institutions are notconsidered employers with respect to paymentsfrom Individual Retirement Accounts (IRA) orsimplified employee pension funds (SEP).cccAn employer is generally subject to the Virginiawithholding requirements if the employer is:cccccA resident of VirginiaDoing business in VirginiaDomesticated under the laws of Virginia relatingto the domestication of foreign corporationsMaking payments of wages or salaries toemployees for services performed in VirginiaMaking pension or annuity payments to residentsof VirginiaTaxable and Exempt PaymentsPayments Subject to WithholdingVirginia law conforms to the federal definition of incomesubject to withholding. Virginia withholding is generallyrequired on any payment for which federal withholdingis required. This includes most wages, pensions andannuities, gambling winnings, vacation pay, bonuses, andcertain expense reimbursements.Payments Exempt From WithholdingThe determination of whether an employer-employeerelationship exists for purposes of Virginia withholdingrequirements is made under federal law (Treas. Reg.§ 31.3401(c)-1). Anyone classified as an employerfor federal purposes is also an employer for Virginiapurposes.Payments that are exempt from federal withholding are alsoexempt from Virginia withholding. In addition, the followingpayments are exempt from Virginia withholding:c Payments made for acting in or serving as acrew member for movies, television series,commercials, or promotional films that are filmedtotally or partially in Virginia by an employer thatconducts business in Virginia for less than 90days and that edits, processes, and markets thecompleted project outside Virginiac Payments made from an IRA or SEPc Payments made to nonresident employees of railcarriers, motor carriers, and water carriersc Payments made to resident and nonresidentmerchant seamenCourtesy FilersAn employer who is not otherwise subject to the Virginiawithholding requirements, but wishes to withhold Virginiaincome tax as a courtesy to employees who reside inVirginia, may register for an account number. Onceregistered, the employer will be subject to the same filingrequirements as all other Virginia employers.Who is an EmployeeThe term “employee” includes:An individual (resident or nonresident) whoperforms or performed services in Virginia forwagesThe individual receives taxable wages for servicesperformed in Virginia and is not eligible for anexemption from withholdingThe individual is a resident of Virginia who receivestaxable wages for services performed outsideVirginia and does not qualify for an exemption fromwithholdingThe individual is a resident of Virginia and receivespension or annuity payments or both from whichfederal income tax has been withheld (exceptIRA and SEP payments) and is not eligible for anexemption from withholdingSee “How to Compute the Tax” for additional information.Conformity to Federal DefinitionscA resident of Virginia who performs or performedservices outside Virginia for wagesAn officer, employee, or elected official of theUnited States, or any other state or territory, orany political subdivision thereof, or the District ofColumbia, or any instrumentality or agency of thegovernments listedAn officer of a corporationA resident of Virginia who receives pension orannuity payments5

Payments to Nonresidents Under ReciprocityAgreementsPartially Exempt EmploymentIf an employee performs both taxable and nontaxableservices for an employer, the entire payment for thoseservices is subject to Virginia withholding if at least onehalf of the services are taxable. If less than one-half ofthe employee’s time is spent in services not subject towithholding, the entire payment is exempt.When you make wage or salary payments to a nonresidentfor services performed in Virginia, you typically mustwithhold Virginia income tax in the same manner as youwould for a resident.Virginia has entered into reciprocity agreements with otherstates for individuals who earn income in states other thantheir states of residence. The agreements allow thoseindividuals to be taxed only by their state of residenceon earned or business income, provided that certainconditions are met. The terms of the agreements eliminatea nonresident’s liability for Virginia income tax, as well asthe requirement for withholding from payments made forservices performed in Virginia.Employee Withholding ExemptionCertificatesUse of Exemption CertificatesKentucky and the District of Columbia:To compute Virginia withholding tax for paymentsmade to an employee, you need to know the numberof personal exemptions that the employee can claim.The employee gives you this information on Form VA-4,Virginia Employee’s Income Tax Withholding ExemptionCertificate. An employee would also use Form VA-4 totell an employer that he or she is exempt from Virginiawithholding. Recipients of pension and annuity payments usea different certificate, Form VA-4P, to report their exemptioninformation to their payors.Wage and salary payments to residents of these statesare not subject to Virginia withholding if the employeescommute daily to a place of employment in Virginia.Keep exemption certificates in your records to support yourcomputation of Virginia withholding tax for each employee.Do not send the certificates to the Department.Maryland, West Virginia, and Pennsylvania:You must use the Virginia exemption certificates forcomputing Virginia withholding. Federal certificates (FormsW-4 or W-4P) may not be substituted.Current reciprocity agreements affect Virginia withholdingrequirements for residents of the following states: Kentucky,the District of Columbia, Maryland, West Virginia andPennsylvania. Withholding provisions for residents of thesestates who work in Virginia are described below.Wage and salary payments made to residents of thesestates are not subject to Virginia withholding if theemployees meet the following conditions:cccFiling Exemption CertificatesEmployees must file Form VA-4 with you when theiremployment begins. Form VA-4P should be filed beforepension or annuity distributions begin. If no Form VA-4or VA-4P is filed, withhold Virginia income tax as if noexemptions had been claimed. A new Form VA-4 or FormVA-4P must be filed if the employee’s allowable number ofexemptions changes or if an employee that was previouslyexempt from Virginia income tax becomes subject tothe tax. The form should be filed within ten days of theemployee’s change in status.The employee maintains a legal domicile in anotherstate and lives in Virginia for less than 183 days ofthe taxable year (or does not live in Virginia at all)The only Virginia source income received duringthe year was from salaries or wagesThe Virginia source income is subject to taxationby the individual’s state of residenceAny nonresident who is exempt from Virginia withholdingunder a reciprocity agreement must indicate this on theForm VA-4, Employee’s Exemption Certificate, filed withhis or her employer.Note: Employers may establish a system to electronicallyreceive Forms VA-4 from employees, provided the systemmeets Internal Revenue Service requirements as specifiedin Treas. Reg. § 31.3402(f)(5)-1(c).Payments to Other NonresidentsPayments to the following nonresidents for servicesperformed in Virginia are subject to withholding:ccClaiming ExemptionsThe employee must complete the Personal ExemptionWorksheet to determine the allowable number ofexemptions for withholding purposes. An employee maynot claim more than the number of personal exemptionsthat he or she is entitled to claim for purposes of filing anindividual income tax return, unless the Department hasauthorized additional exemptions in writing.Residents of non-reciprocity states. This includesresidents of neighboring states (Tennesseeand North Carolina) for which Virginia has noreciprocity agreement in place, as well as residentsof other states who are working in Virginia on atemporary basis.Residents of Kentucky, the District of Columbia,Maryland, West Virginia, and Pennsylvania whodo not meet the conditions for exemption underVirginia’s reciprocity agreements with those states.6In cases where an employee will be claiming a large amountof itemized deductions on his or her income tax return,basing the withholding computation on the usual number

Liability for Filing - After you register for a withholdingtax account, you must file a return for every period duringwhich the account remains open, even if there is no taxdue. If you do not expect to pay wages for an extendedperiod of time, you may want to close the account until youbegin paying wages again.of allowable exemptions may result in withholding too muchtax. If an employee can show that such withholding hasresulted in a refund of 300 or more for the preceding taxyear, he or she may write to the Department of Taxation,P.O. Box 1115, Richmond, VA 23218-1115 to requestpermission to claim additional withholding exemptions. Theletter should include the employee’s name, Social Securitynumber, estimated Virginia taxable income for the year,gross wages per pay period, and number of pay periods.Extensions of Time for Filing and Payment - TheDepartment will grant a reasonable extension of time forfiling and/or payment when good cause exists. You mustapply for an extension in writing before the due date of theapplicable return. If the time for payment is extended, theDepartment will assess interest on the tax due from theoriginal due date through the date of payment.If you believe that an employee has claimed too manyexemptions, please send a copy of the employee’s FormVA-4 to the Department of Taxation, P.O. Box 1115,Richmond, VA 23218-1115, and request a review of theinformation. The Department will notify you in writingwhether you may accept the Form VA-4 as filed or whetherthe employee must file a new Form VA-4.Semi-Weekly FilingIf your average monthly liability is 1,000 or more, theDepartment will assign a semi-weekly filing status to youraccount.Additional WithholdingIf the Virginia income tax withheld as of the close of anyfederal period is more than 500, a payment must bemade within three banking days. Federal cutoff days forwithholding deposits are generally Tuesday and Friday ofeach week.If an employee wants to have an additional amount oftax withheld from each paycheck, and you agree to doso, the employee must indicate the additional amount onForm VA‑4 or Form VA-4P. If you do not agree to withholdadditional tax, the employee may need to make estimatedtax payments.At the end of each calendar quarter, you are required tosubmit a reconciliation on Form VA-16, along with paymentof any remaining tax due for the quarter. In addition, ifthe due date for Form VA-16 falls within three days of thedue date of a current month’s semi-weekly payment, thecurrent payment is included on Form VA-16. Form VA-16is due the last day of the month following the close of thequarterly filing period.Exemption From WithholdingAn employee is exempt from Virginia withholding if he orshe meets any of the conditions listed on Form VA-4 orVA‑4P. The employee must file a new certificate each yearto certify the exemption. Be sure to keep copies of anycertificate claiming exemption from withholding.Special Rule for Semi-Weekly Filers - Semi-weekly filersare required to file a summary for each calendar quarter onForm VA-16. The total payments made for the quarter aresubtracted from the actual tax withheld, and any remainingbalance due is paid with the return. Semi-weekly filers aresubject to a 6% underpayment penalty if at least 90% of thetotal tax liability for the quarterly peri

R-1H Household Employer Registration Form Used by employers of household service employees to register for withholding tax. R-3 Registration Change Request Used to report a change of name or address, or to notify the Department that an employer is no longer liable for withholding. File before the effective date of the change.