Form Va-16 - Employer'S Quarterly Reconciliation And Return Of Virginia Income Tax Withheld

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Form VA-16 Employer’s Quarterly Reconciliation Return of Virginia Income Tax Withheld
General Instructions
Preparation of Return
Line 1: Enter amount of income tax withholding liability for the quarter
Electronic Filing Mandate: All employers must file all returns and
for which the return is being filed.
make all payments electronically using eForms, Business iFile, Web
Upload or ACH Credit. See for information on
Line 2: Enter overpayment or underpayment from a prior period. Attach
a detailed explanation of the overpayment or underpayment
these electronic filing options.
to the return. Indicate an overpayment with brackets around
If you are unable to file and pay electronically, you may request a
the amount.
temporary waiver. A waiver form is available for download on the
Line 3: Subtract overpayment (Line 2) from tax withheld (Line 1) or add
Department’s website. Fax your request to (804) 367-3015.
underpayment (Line 2) to tax withheld (Line 1).
General: An employer who pays wages to one or more employees is
Line 4: Enter all payments made for the quarter.
required to deduct and withhold state income tax from those wages.
Virginia law substantially conforms to the federal definition of “wages.”
Line 5: Subtract Line 4 from Line 3 and enter the tax due. If the amount
Therefore, Virginia withholding is generally required on any payment
due is more than 10% of Line 3, and Line 3 exceeds $500,
for which federal withholding is required. Exceptions include, but are
compute penalty (Line 6) and interest (Line 7). (Line 3 - Line
not limited to, amounts paid pursuant to individual retirement accounts
4 = Line 5).
and simplified employee pension plans as defined in §§ 7701(a)(37)
Line 6: Enter penalty, if applicable. Semi-weekly filers are also subject
and 408(c) of the Internal Revenue Code.
to a penalty if at least 90% of the total liability for each calendar
Filing Procedure: This form is used by semi-weekly filers to reconcile
quarter has not been paid within 3 days of the close of a quarter.
payments for each calendar quarter. Form VA-16 is due on April 30,
The amount subject to penalty is determined by subtracting
July 31, October 31 and January 31. Form VA-16 must be filed for
10% of the amount reported on Line 3 from the balance due
each reporting period even if no tax is due.
on Line 5 of the return. If Form VA-16 is filed on time with full
payment that exceeds $500, the penalty is 6% of the amount
Payments: Returns and payments must be submitted electronically
computed on Line 5. If Form VA-16 is filed or paid late, the
on or before the due date to be considered filed and paid on time. For
penalty will accrue on the unpaid balance at a rate of 6% for
additional information, please refer to the Department’s Electronic
each month or fraction of a month, not to exceed 30%. In no
Payment Guide at .
case will the penalty be less than $10, even if no tax is due.
Line 7: Enter interest, if applicable. If this return is filed after the due
If your bank does not honor any payment to the Department, the
date or the tax on Line 5 is more than 10% of Line 3, and Line
Department may impose a penalty of $35 as authorized by Va. Code
3 exceeds $500, interest must be computed at a rate equal
§ 2.2-614.1. This penalty is in addition to other penalties such as the
to the rate of interest established under § 6621 of the Internal
penalty for late payment of a tax.
Revenue Code, plus 2%. Multiply the amount on Line 5 by the
interest rate.
Change of Ownership: A new employer or location can be registered
online through iReg or by completing Form R-1, Business Registration
Line 8: Enter any Form VA-15 payments that are required to be filed
Application. Visit to use iReg or download Form
within 3 days from the end of the quarter. For example, if filing a
return (Lines 1-7, Form VA-16) for January through March, use
R-1. Forms are also available by calling the Department’s Forms
Line 8 to make any required payments of employer withholding
Request Unit at (804) 440-2541.
tax that are due from April 27th through April 30th.
Change of Address/Out-of-Business: For a change of business
Line 9: Enter the total of Lines 5, 6, 7 and 8. This amount must be paid
name or address or to notify the Department that you are no longer
at the time the return is filed.
liable for Virginia Employer Income Tax Withholding, use Business
If granted an electronic filing waiver, make checks payable to the VA
iFile at .
Department of Taxation and mail Form VA-16 with your payment to
Questions: If you have any questions about this return, use Live
Virginia Dept. of Taxation, PO Box 27264, Richmond, VA 23261-
Chat on the Department’s website, call (804) 367-8037 or write the
7264.
Virginia Department of Taxation, PO Box 1115, Richmond, Virginia
Declaration and Signature: Be sure to sign, date and enter your
23218-1115.
phone number on the reverse side of the return in the space indicated.
Detach at dotted line below. DO NOT SEND ENTIRE PAGE.
Form VA-16
Employer’s Quarterly Reconciliation and
1. VA Income Tax
.
Return of Virginia Income Tax Withheld
Withheld
(Doc ID 316)
For assistance, call (804) 367-8037.
2. Previous Period(s)
.
Adjustments
Period
Due Date
(See Instructions)
.
3. Adjusted Total
0000000000000000 3168888 000000
4. Payments Made
.
During This Period
Account Number
FEIN
5. Balance of Tax Due
.
This Quarter
Name
6. Penalty
.
(See Instructions)
Address
7. Interest
.
City
State
Zip
(See Instructions)
8. Payment for Month
.
I declare that this return (including accompanying schedules and statements) has been examined
Following This
by me and to the best of my knowledge and belief is true, correct and complete.
Period
.
9. Total Amount Due
Signature
Date
Phone Number
Va. Dept. of Taxation VA-16 W REV 06/13

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