Form Va-15 - Employer'S Voucher For Payment Of Virginia Income Tax Withheld

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Employer’s Voucher for Payment of Virginia Income Tax Withheld (Semi-Weekly) Coupon Instructions
General: An employer who pays wages to one or more employees is
Change of Ownership: If there has been a change of ownership, do not
required to deduct and withhold state income tax from those wages.
use the return with the name and account number of the former owner.
Virginia law substantially conforms to the federal defi nition of “wages.”
Send the return with notice of change to the Virginia Department of
Therefore, Virginia withholding is generally required on any payment for
Taxation, P.O. Box 1114, Richmond, Virginia 23218-1114. You can
which federal withholding is required, except amounts paid pursuant to
register a new dealer and/or locations, by either completing a Form
individual retirement accounts and simplifi ed employee pension plans
R-1, Business Registration Application, or electronically using iReg on
as defi ned in Sections 7701(a) (37) and 408(c) of the Internal Revenue
the Department’s Web-site: A Form R-1 can be
Code.
obtained from the Department’s web site or by calling the Department’s
Forms Request Unit at (804) 440-2541.
Filing Procedure: An employer’s fi ling status is determined by the
average amount of income tax withheld each month. When registering a
Change of Address/Out-of-Business: If you change your business
business, an employer is asked to estimate this fi gure so the Department
mailing address or discontinue your business, either send a completed
can assign a fi ling status. Based on that information, the Department
Form R-3, Registration Change Request, or a letter to the Virginia
assigns a quarterly, monthly, semi-weekly, or seasonal fi ling status. In
Department of Taxation, P.O. Box 1114, Richmond, Virginia
addition, all employers must fi le an annual summary. Employers are not
23218-1114. A Form R-3 can be obtained from the Department’s Web-site:
responsible for monitoring their monthly tax liabilities to see if a status
, or by calling the Department’s Forms Request
change is needed. The Department reviews each account annually and
Unit at (804) 440-2541.
makes any necessary changes. Notices of change in fi ling status are
Questions: If you have any questions about this voucher, please call
usually mailed during December of each year and become effective on
(804) 367-8037 or write the Virginia Department of Taxation, P.O. Box
January 1.
1115, Richmond, Virginia 23218-1115.
Payments may be made by check or by Electronic Funds Transfer (EFT).
Declaration and Signature: Be sure to sign, date and enter your phone
Payments returned by the bank will be subject to a returned payment fee
number on the voucher in the space indicated.
in addition to any other penalties that may be incurred.
Paying by EFT eliminates your requirement to submit Form VA-15,
however payments must be made by the same dates that the Form
VA-15 would have been due. When no payment is due because the tax
liability is zero, you must report a ZERO liability to the Department. This
can be done by reporting a zero payment on your EFT transaction. For
additional information regarding EFT, please refer to the Department’s
Electronic Funds Transfer (EFT) Guide. A guide may be obtained from
the Department’s Web-site: , or Forms Request
Unit at (804) 440-2541.
Semi-Weekly Filing: If an employer’s average monthly withholding tax
liability is $1,000 or more, semi-weekly fi ling status will be assigned. If
the Virginia income tax withheld as of the close of any federal period is
more than $500, a payment must be made within three banking days.
Federal cut-off days for withholding deposits are generally Tuesday and
Friday of each week. Semi-weekly payments are usually made with Form
VA-15, or by EFT. At the end of each calendar quarter, a reconciliation
must be fi led on Form VA-16, along with payment of any remaining tax
due for the quarter.
Mail Form VA-15 and payment to: Virginia Department of Taxation
P.O. Box 27264
Richmond, VA 23261-7264.
Detach at dotted line below. DO NOT SEND ENTIRE PAGE.
Form VA-15
Employer’s Voucher For Payment of Virginia Income Tax Withheld (Semi-Weekly)
(DOC ID 315)
Declaration and Signature
For assistance, call (804)367-8037.
I declare that this voucher (including accompanying schedules and
statements) has been examined by me and to the best of my knowledge
For Period Ending*
and belief is true, correct and complete.
0000000000000000 3158888 000000
Signature
Date
Phone Number
Account Number
FEIN
Name
Total Amount Due
Address
City
State
Zip
* Please note that this VA-15 form refl ects the ending month of the
quarterly period in which it is due.
Please do not write in the area below.
Va. Dept. of Taxation VA-15 AR W REV 6/06

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