Virginia Income Tax and Withholding

Periodic Returns. Form VA-5 quarterly by last day of month following close of calendar quarter if employer withholds less than $100 a month; monthly by 20th day of following month for employers whose average monthly liability is expected to be $100 or more, except for the last month of a quarter, when return is due by the end of the following month. Semi-weekly: employers whose average monthly liability can be expected to be $1,000 or more and the aggregate amount required to be withheld exceeds $500 must file Form VA-15 and remit the tax within 3 banking days after the close of any period for which a federal withholding tax deposit must be made. A quarterly report to reconcile eighth-monthly payments and pay any taxes owed is due by the end of the month following the quarter on Form VA-16. If a payment is due within 3 days of the due date of Form VA-16, the payment must be made with such returns. Seasonal returns may be authorized.

Annual Reconciliation Returns. Form VA-6 due February 28.

Timely Filing. If the last day on which a return may be filed or a tax be paid without penalty or interest falls on a Saturday, Sunday, or legal holiday, the return may be filed on the next succeeding business day. When remittance of a return or payment is made by mail, receipt of such return or payment shall be deemed timely filed if postmarked on or before midnight of the day due.