Form Tel-1 - Virginia Telework Expenses Tax Credit Reservation Application (Page 3 of 3) in pdf

program development and training costs, raw labor

What Does the Taxpayer Need to Do

costs, and professional consulting fees. Such costs

Upon receiving notification of the tentative credit

shall not include those for which any other income

amount, taxpayers who meet the requirements

tax credit is claimed. The credit shall be allowed

set forth in the tentative approval letter, including

once for each employer meeting the requirements

actually incurring the estimated eligible telework

herein.

expenses, may be granted a credit after submitting

Form TEL-2, Telework Expenses Tax Credit

“Telework” means the performance of normal and

Confirmation Application. This application must

regular work functions on a workday at a location

be submitted by April 1 of the year following the

different from the place where work functions are

calendar year that the eligible expenses were

normally performed and that is within or closer

incurred. See Form TEL-2 for instructions on

to the participating employee’s residence. The

claiming this credit on the applicable Virginia

term shall not include home-based businesses,

income tax return.

extensions of the workday, or work performed on

a weekend or holiday.

IMPORTANT

“Telework agreement” means an agreement

All business taxpayers should be registered with

signed by the employer and the participating

the Department of Taxation before completing

Form TEL-1. If you are not registered, complete

employee, on or after July 1, 2012, but before

Form R-1.

January 1, 2014, that defines the terms of a

telework arrangement, including the number of

Where To Get Help

days per month the participating employee will

DRPT is available to help guide businesses

telework in order to qualify for the credit, and

through the development of a telework program.

any restrictions on the location from which the

This includes providing assistance on policy and

employee will telework. This agreement must be

agreement development, training for teleworkers

in accordance with policies set by the DRPT.

and managers, and program assessment. For

“Telework assessment” means an optional

questions about developing a telework program

assessment leading to the development of

or the policies for telework agreements, visit the

policies and procedures necessary to implement

Telework!VA website at

a formal telework program that would qualify the

or contact DRPT by phone at 804-786-4440 or

employer for this credit, including but not limited to

by e-mail at . For all other

a workforce profile; a telework program business

questions, write the Department of Taxation,

case and plan; a detailed accounting of the

ATTN: Tax Credit Unit, P. O. Box 715, Richmond,

purpose, goals, and operating procedures of the

VA 23218-0715 or call 804-786-2992.

telework program; methodologies for measuring

telework program activities and success; and

a deployment schedule for increasing telework

activity.

When to Submit Application

File Form TEL-1 and any supporting documentation

between September 1 and October 31 of the year

preceding the calendar year for which the tax credit

is to be earned.

Where to Submit Application

Submit Form TEL-1 and attachments to the

Department of Taxation, ATTN: Tax Credit Unit,

P.O. Box 715, Richmond, VA 23218-0715 or fax

it to 804-367-3021.

Form Tel-1 - Virginia Telework Expenses Tax Credit Reservation Application Page 3

Related Articles

Related forms

Related Categories