Preparation Of Form Va-15 Payment Voucher printable pdf download

PREPARATION OF FORM VA-15

NOTICE:

PAYMENT VOUCHER

In addition to the semi-weekly filing requirements, under the

federal accelerated deposit requirements, any day or days where federal income

1. Check the name and address on the voucher.

tax withholding and FICA taxes exceed $100,000 constitutes a federal “period” and

For a change of ownership or change of ad-

dress, see instructions for Form R-3, Regis-

Form VA-15 with payment must be filed within 3 banking days thereafter.

tration Change Form, in this booklet. Do not

make changes on Form VA-15.

SEMI-WEEKLY FILER GENERAL INSTRUCTIONS

2. Enter the amount of payment.

As a semi-weekly filer, you must file a payment

IN ADDITION TO FILING FORM VA-15 PAYMENT

VOUCHERS, YOU MUST ALSO FILE A QUAR-

voucher, Form VA-15, and pay the Virginia tax

3. Enter the telephone number of the person we

TERLY RETURN, FORM VA-16, TO RECONCILE

withheld for each period that you are required to

can call if we need additional information.

THE PAYMENTS WHICH YOU MADE DURING

file and pay federal withholding tax. Form VA-15

EACH CALENDAR QUARTER. FORM VA-16

with payment must be filed within 3 banking days

4. Make check or money order payable to the

MUST BE FILED FOR EACH QUARTER EVEN IF

following the close of the period. The payment

Virginia Department of Taxation for the

NO PAYMENT IS DUE. QUARTERLY RETURNS

due is your unpaid accumulated withholding tax

amount due.

ARE DUE BY THE LAST DAY OF THE MONTH

liability, but a payment is not required unless your

FOLLOWING THE CLOSE OF THE QUARTER

unpaid liability exceeds $500. When your total

5. Mail payment with Form VA-15 to the address

(APRIL 30th, JULY 31st, OCTOBER 31st,

quarterly liability exceeds $500, you must pay

shown on Form VA-15. Please use the

JANUARY 31st).

90% of the liability within 3 banking days to avoid

preaddressed mailing labels in this booklet.

penalty for each period. The remaining 10% of

Form VA-16 may also be used in place of filing a

the liability must accompany the Form VA-16 re-

Form VA-15 to pay the semi-weekly payments due

6. Extra copies of Form VA-15 are located in the

turn. If you pay your withholding tax by EFT,

on the filing date of a quarter. For example, Form

back of this booklet for your convenience. If

you are not required to file Form VA-15. You

VA-16 for July through September (due October

you need more VA-15 forms than this booklet

will only be required to file Form VA-16 each

31) may also be used to report and pay the semi-

contains, you may use an unaltered photocopy

quarter.

weekly payment for the period ending October 31.

of the extra copy of Form VA-15.

Preparation Of Form Va-15 Payment Voucher

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