Form 800es - Virginia Insurance Premiums License Tax Estimated Payment Voucher - 2014
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4VIRGINIA DEPARTMENT OF TAXATION
FORM 800ES (2014)
2014
INSURANCE PREMIUMS LICENSE TAX
ESTIMATED TAX PAYMENT VOUCHERS
WHAT’S NEW
GENERAL INFORMATION
Effective for taxable years beginning on and after January
The Department’s website, , has
1, 2013, the administration of the insurance premiums
information to help you with your tax filing responsibilities.
license tax has been transferred from the Virginia Bureau
If you cannot find what you are looking for, try our Live Chat
of Insurance (BOI) to the Department of Taxation (the
feature. A representative is available online to assist you.
Department). Responsibilities transferred to the Department
eForms: File and pay your estimated tax online for free.
include the processing of tax returns; handling of related
Simply complete the online version of the paper estimated
payments and billing; customer service functions; and all
voucher by entering the tax information as you would if you
insurance premiums license tax collections and auditing
were completing a paper form.
duties. Additionally, the Department will administer the
Business iFile: An online version of the estimated voucher
retaliatory cost assessment on certain foreign insurance
allows you to enter tax information as you would if you were
companies, as well as oversee the retaliatory costs tax
completing a paper form and schedule your date of payment.
credit for certain domestic insurance companies.
EFT Credit: Electronically send your tax payment. See our
The BOI will continue to be responsible for the licensing
Electronic Payment Guide for details.
of insurance companies. In the event that a taxpayer fails
e-Alerts: With our free e-Alerts service, we’ll send you
to pay its insurance premiums license tax, the BOI will be
e-mails on topics you select. You can even get reminders
permitted to suspend or revoke the insurer’s license upon
about upcoming return due dates. Sign up today on our
notification from the Department. The BOI will continue to
website!
administer the annual maintenance fund assessment, as
Forms Online: Virginia tax forms are available for download.
well as assessments for the Fire Programs Fund, the Dam
Secure E-mail: Use our iFile Secure Message Center.
Safety, Flood Prevention and Protection Assistance Fund,
Other Inquiries: Call (804) 404-4163 or write Virginia
and the programs to reduce losses from motor vehicle thefts,
Department of Taxation, PO Box 1115, Richmond, VA
and insurance fraud.
23218-1115. Do not mail returns to this address.
INSTRUCTIONS FOR 2014
DECLARATION OF ESTIMATED TAX FOR THE INSURANCE PREMIUMS LICENSE TAX
FILING REQUIREMENTS - Any company with annual direct gross premiums license tax liability that is expected to exceed
$3,000 (after tax credits) is required to file estimated payments. Declarations must be dated and signed by a company
officer. For more information, call the Office of Customer Services at (804) 404-4163.
WHERE TO FILE AND PAY - You can file and pay online at . For paper filing, file the declaration with
the Virginia Department of Taxation, PO Box 26179, Richmond, VA 23260-6179. The declaration must be accompanied
by a check or money order made payable to the Virginia Department of Taxation for the amount of the installment due.
WHEN TO FILE AND PAY - Insurance companies should follow the declaration and payment schedule shown in the table
below.
FAILURE TO PAY - Underpayment of estimated insurance premiums license tax will generally result in an addition to the
tax from the due date of the install ment until paid, or until the due date for filing the annual return, whichever is earlier. If
the company has an underpayment of estimated tax and believes an addition to the tax should not be assessed, Form
800C, Underpayment of Virginia Estimated Premiums License Tax, must be attached to the company’s premiums license
tax return along with schedules that support the applicable exception.
DECLARATION AND PAYMENT SCHEDULE
The date the declaration is to be filed and the number and amount of installments to be paid is determined in accordance with the following table.
If the requirements are first met—
The declaration shall be filed on or
The number of installments to be
The following percentages of the estimated tax
before—
paid is—
shall be paid on or before the 15th day of —
April
June
September
December
before the 1st day of the 4th month of
4
April 15
25%
25%
25%
25%
the taxable year
after the last day of the 3rd month and
3
before the 1st day of the 6th month of
June 15
.......
33 1/3%
33 1/3%
33 1/3%
the taxable year
after the last day of the 5th month and
2
before the 1st day of the 9th month of
September 15
.......
.......
50%
50%
the taxable year
after the last day of the 8th month and
1
before the 1st day of the 12th month of
December 15
.......
.......
.......
100%
the taxable year
Page 1
VA DEPT OF TAXATION
2616001
REV. 07/13
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