Virginia Income Tax Withholding Payment and Filing Requirements
Employers in Virginia must conform with these state rules relating to filing income tax withholding returns.
Periodic Returns. Form VA-5; quarterly by the last day of the month following the close of the calendar quarter; monthly by the 25th day of the following month.
Semi-weekly filers must use Form VA-15 to remit tax.
A quarterly report to reconcile eighth-monthly payments and pay any taxes owed is due by the end of the month following the quarter on Form VA-16.
Seasonal returns may be authorized.
Annual Reconciliation Returns. Form VA-6 due February 28.