Form Va-15 - Employer'S Voucher For Payment Of Virginia Income Tax Withheld (Semi-Weekly)
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1Form VA-15 Employer’s Voucher for Payment of Virginia Income Tax Withheld (Semi-Weekly)
Electronic Filing Mandate: All employers must file all returns
Do not submit Form VA-15 if no payment is due. If you are
and make all payments electronically using eForms, Business
granted an electronic filing waiver, make checks payable to the
iFile, Web Upload or ACH Credit. See
Virginia Department of Taxation and mail your Form VA-15 with
for information on these electronic filing options.
payment to:
If you are unable to file and pay electronically, you may request
Virginia Department of Taxation
a temporary waiver. A waiver form is available for download on
P.O. Box 27264
the Department’s website. Fax your request to (804) 367-3015.
Richmond, VA 23261-7264.
General: An employer who pays wages to one or more
Payments: Returns and payments must be submitted
employees is required to deduct and withhold state income tax
electronically on or before the due date to be considered filed
from those wages. Virginia law substantially conforms to the
and paid on time. For additional information, please refer to the
federal definition of “wages.” Therefore, Virginia withholding is
Department’s Electronic Payment Guide at
generally required on any payment for which federal withholding
gov.
is required. Exceptions include, but are not limited to, amounts
If your bank does not honor any payment to the Department, the
paid pursuant to individual retirement accounts and simplified
Department may impose a penalty of $35 as authorized by Va.
employee pension plans as defined in §§ 7701(a)(37) and 408(c)
Code § 2.2-614.1. This penalty is in addition to other penalties
of the Internal Revenue Code.
such as the penalty for late payment of a tax.
Filing Procedure: An employer’s filing status is determined by
Change of Ownership: A new employer or location can be
the average amount of income tax withheld each month. When
registered online through iReg or by completing Form R-1,
registering a business, an employer is asked to estimate this
Business Registration Application. Visit
figure so that the Department can assign a filing status. Based
to use iReg or download Form R-1. Forms are also available by
on that information, the Department assigns a quarterly, monthly,
calling the Department’s Forms Request Unit at (804) 440-2541.
semi-weekly, or seasonal filing status. In addition, all employers
Change of Address/Out-of-Business: For a change of
must file an annual summary, Form VA-6. Employers are not
business name or address or to notify the Department that
responsible for monitoring their monthly tax liabilities to see if a
you are no longer liable for Virginia Employer Income Tax
status change is needed. The Department reviews each account
Withholding, use Business iFile at .
annually and makes any necessary changes. Notices of change
in filing status are usually mailed during December of each year
Questions: If you have any questions about this return, use
and become effective on January 1.
Live Chat on the Department’s website, call (804) 367-8037
or write to:
Semi-Weekly Filing: If an employer’s average monthly
withholding tax liability is $1,000 or more, semi-weekly filing
Virginia Department of Taxation
status will be assigned. If the Virginia income tax withheld as of
PO Box 1115
the close of any federal period is more than $500, a payment
Richmond, Virginia 23218-1115.
must be made within three banking days. Federal cut-off days for
withholding deposits are generally Tuesday and Friday of each
week. At the end of each calendar quarter, a reconciliation must
be filed on Form VA-16, along with payment of any remaining
tax due for the quarter.
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 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.
Date
Phone Number
NAME
ADDRESS
Do not submit Form VA-15 if no payment is due.
CITY
STATE
ZIP
Total Amount Due
* Please note that this Form VA-15 reflects the ending month of the
quarterly period in which it is due.
.
Va. Dept. of Taxation VA-15 AR W 2610102 REV 06/13
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