Form Va-5 - Employer'S Return Of Virginia Income Tax Withheld
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1Form VA-5 Employer’s Return of Virginia Income Tax Withheld
Electronic Filing Mandate: All employers must file all returns and make
Returns and payments must be submitted electronically on or before the due
all payments electronically using eForms, Business iFile, Web Upload or
date to be considered filed and paid on time. For additional information, please
ACH Credit. See for information on these electronic
refer to the Department’s Electronic Payment Guide at .
filing options.
If your bank does not honor any payment to the Department, the Department
If you are unable to file and pay electronically, you may request a temporary
may impose a penalty of $35 as authorized by Va. Code § 2.2-614.1. This
waiver. A waiver form is available for download on the Department’s website.
penalty is in addition to other penalties such as for late payment of a tax.
The request must provide your business name, Virginia tax account number,
Change of Ownership: A new employer or location can be registered online
contact person, phone number, mailing address, the reason for the request,
through iReg or by completing Form R-1, Business Registration Application.
and the date when you will be able to file and pay electronically. Fax your
Visit to use iReg or download Form R-1. Forms are
request to (804) 367-3015.
also available by calling the Department’s Forms Request Unit at (804)
General: An employer who pays wages to one or more employees is required
440-2541.
to deduct and withhold state income tax from those wages. Virginia law
Change of Address/Out-of-Business: For a change of business name or
substantially conforms to the federal definition of “wages.” Therefore, Virginia
address or to notify the Department that you are no longer liable for Virginia
withholding is generally required on any payment for which federal withholding
Employer Income Tax Withholding, use Business iFile at
is required. Exceptions include, but are not limited to, amounts paid pursuant
gov.
to individual retirement accounts and simplified employee pension plans as
Questions: If you have any questions about this return, use Live Chat on the
defined in §§ 7701(a)(37) and 408(c) of the Internal Revenue Code.
Department’s website, call (804) 367-8037 or write the Virginia Department
Filing and Payment Procedure: An employer’s filing status is determined by
of Taxation, PO Box 1115, Richmond, Virginia 23218-1115.
the average amount of income tax withheld each month. When registering a
Preparation of Return
business, an employer is asked to estimate this figure so that the Department
can assign a filing status. Based on that information, the Department assigns
Line 1: Enter the amount of income tax withholding liability for the period
a quarterly, monthly, semi-weekly, or seasonal filing status. In addition, all
for which the return is being filed.
employers must file an annual summary, Form VA-6. Employers are not
Line 2: Enter the overpayment or underpayment from a prior period and
responsible for monitoring their monthly tax liabilities to see if a status change
attach a detailed explanation to the return. Please indicate an
is needed. The Department reviews each account annually and makes any
underpayment as a negative figure with brackets around the amount.
necessary changes. Notices of change in filing status are usually mailed
Line 3: Subtract overpayment (Line 2) from Line 1 or add underpayment
during December of each year and become effective on January 1.
(Line 2) to Line 1 and enter the amount. (Line 15 Line 2 = Line 3).
• Quarterly Filing: If an employer’s average monthly withholding tax
Line 4: Enter penalty, if applicable. If you file the return and/or pay the tax
liability is less than $100, the account will be assigned a quarterly filing
after the due date, a penalty is assessed. The penalty is 6% of the
status. Form VA-5, with full payment for the tax, or your EFT payment
tax due for each month or fraction of a month, not to exceed 30%.
is due on the last day of the month following the close of the quarter.
In no case will the penalty be less than $10, even if no tax is due.
A return or EFT zero transaction payment must be filed for each
quarter even if there is no tax due.
Line 5: Enter interest, if applicable. Interest on any tax due will be added
• Monthly Filing: If the average monthly withholding tax liability is at least
at the daily interest rate established in accordance with Va. Code §
58.1-15 from the date the unpaid tax (or unpaid balance) became
$100, but less than $1,000, a monthly filing status will be assigned.
due until it is paid. The interest rate is 2% over the underpayment
File Form VA-5 or make your EFT payment by the 25th day of the
rate established by Section 6621 of the Internal Revenue Code.
following month. A return or EFT zero transaction payment must
be filed for each month, even if there is no tax due.
Line 6: Enter the total of Lines 3, 4 and 5.
• Seasonal Filing: Seasonal filers, those employers who have employees
Declaration and Signature: Be sure to sign, date and enter your phone
only during certain months of the year, are required to file returns for
number on the reverse side of the return in the space indicated.
the months designated at the time they register for an account,
Make checks payable to VA Department of Taxation. Mail return and payment
even if there is no tax due. Seasonal returns are filed on Form VA-5
to Virginia Department of Taxation, PO Box 27264, Richmond, Virginia
and are due at the normal monthly filing dates.
23261-7264.
Detach at dotted line below. DO NOT SEND ENTIRE PAGE.
Form VA-5
Employer’s Return of Virginia
Income Tax Withheld
1. VA Income Tax
M
(Doc ID 355)
.
Withheld
For assistance, call (804) 367-8037.
DUE DATE
PERIOD
2. Previous Period(s)
Adjustments
.
(See Instructions)
0000000000000000 3558888 00000
3. Adjustment Total
.
ACCT NO.
FEIN
NAME
4. Penalty
M
(See Instructions)
.
ADDRESS
5. Interest
CITY
STATE
ZIP
.
(See Instructions)
I declare that this return (including accompanying schedules and statements) has been examined
by me and to the best of my knowledge and belief is true, correct and complete.
6. Total Amount Due
.
Signature
Date
Phone Number
Va. Dept. of Taxation VA-5 AR W REV 5/13
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