Form Va-15 - Employer'S Voucher For Payment Of Virginia Income Tax Withheld (Semi-Weekly)
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1Employer’s Voucher for Payment of Virginia Income Tax Withheld (Semi-Weekly)
Electronic Filing Mandate: All employers required to file semi-
regarding EFT, please refer to the Department’s Electronic
weekly must file all returns and make all payments electronically
Funds Transfer (EFT) Guide. A guide may be obtained from the
using eForms, Business iFile, Web Upload or ACH Credit. See
Department’s website, at (804) 440-2541.
for information on these electronic filing
Semi-Weekly Filing: If an employer’s average monthly withholding
options.
tax liability is $1,000 or more, semi-weekly filing status will be
assigned. If the Virginia income tax withheld as of the close of
The Tax Commissioner has the authority to waive the electronic
any federal period is more than $500, a payment must be made
filing/payment requirement should this cause undue hardship
within three banking days. Federal cut-off days for withholding
for the employer. The waiver must be requested in writing by
deposits are generally Tuesday and Friday of each week. Semi-
fax to 804-367-3015 or mail to Virginia Department of Taxation,
weekly payments are usually made with Form VA-15, if a hardship
Hardship Waiver Request, PO Box 27423, Richmond, VA 23261.
waiver has been granted or by EFT. Do not submit Form VA-15
General: An employer who pays wages to one or more employees
if no payment is due. At the end of each calendar quarter, a
is required to deduct and withhold state income tax from those
reconciliation must be filed on Form VA-16, along with payment
wages. Virginia law substantially conforms to the federal definition
of any remaining tax due for the quarter.
of “wages.” Therefore, Virginia withholding is generally required
If granted a waiver mail your VA-15 and payment to Virginia
on any payment for which federal withholding is required, except
Department of Taxation, P.O. Box 27264, Richmond, VA
amounts paid pursuant to individual retirement accounts and
23261-7264.
simplified employee pension plans as defined in Sections 7701(a)
(37) and 408(c) of the Internal Revenue Code.
Change of Ownership: If there has been a change of ownership,
do not use the return with the name and account number of
Filing Procedure: An employer’s filing status is determined by
the former owner. Send the return with notice of change to the
the average amount of income tax withheld each month. When
Virginia Department of Taxation, P.O. Box 1114, Richmond,
registering a business, an employer is asked to estimate this
Virginia 23218-1114. You can register a new dealer and/or
figure so the Department can assign a filing status. Based on
locations, by either completing a Form R-1, Business Registration
that information, the Department assigns a quarterly, monthly,
Application, or electronically using iReg on the Department’s
semi-weekly, or seasonal filing status. In addition, all employers
website, . A Form R-1 can be obtained
must file an annual summary. Employers are not responsible for
from the Department’s website or by calling the Department’s
monitoring their monthly tax liabilities to see if a status change
Forms Request Unit at (804) 440-2541.
is needed. The Department reviews each account annually and
makes any necessary changes. Notices of change in filing status
Change of Address/Out-of-Business: If you change your
are usually mailed during December of each year and become
business mailing address or discontinue your business, either
effective on January 1.
send a completed Form R-3, Registration Change Request, or
a letter to the Virginia Department of Taxation, P.O. Box 1114,
If granted a hardship waiver, payments may be made by check,
Richmond, Virginia 23218-1114. A Form R-3 can be obtained
otherwise your payment must be made electronically, or by
from the Department’s website, , or by
Electronic Funds Transfer
(EFT).
Payments returned by the bank
calling the Department’s Forms Request Unit at (804) 440-2541.
will be subject to a returned payment fee in addition to any other
penalties that may be incurred.
Questions: If you have any questions about this voucher,
please call (804) 367-8037 or write the Virginia Department
Paying by EFT eliminates your requirement to submit Form VA-
of Taxation, P.O. Box 1115, Richmond, Virginia 23218-1115.
15, however payments must be made by the same dates that
the Form VA-15 would have been due. For additional information
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)
Use this form only if granted a waiver from the electronic filing mandate
For assistance, call (804)367-8037.
Declaration and Signature
FOR QUARTERLY PERIOD ENDING*
I declare that this voucher (including accompanying schedules and
statements) has been examined by me and to the best of my knowledge
and belief is true, correct and complete.
0000000000000000 3158888 000000
Signature
ACCT NO.
NAME
Date
Phone Number
ADDRESS
Do not submit Form VA-15 if no payment is due.
CITY
STATE
ZIP
Total Amount Due
* Please note that this VA-15 form reflects the ending month of the
quarterly period in which it is due.
.
Va. Dept. of Taxation VA-15 AR W 2610102 REV 10/12
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