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Intuit
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Virginia Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
VEC-FC-21 (Filing) UI Employer's Quarterly Payroll Report
Effective Date
Subform of
VEC-FC-20
Form Name
Employer's Quarterly Payroll Report
Filing Frequency
Quarterly
Filing Due Dates
Filed with VEC-FC-20 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A`
VEC-FC-20 (Filing) UI Employer's Quarterly Tax Report
Effective Date
Form Name
Employer's Quarterly Tax Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file
Payment Methods-DIY
Check E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Debit or Check
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required.
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work. Employers who submit reports magnetically or electronically should submit the reports in two monthly transmissions not more than sixteen (16) days apart.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
VA-6 (Filing) WH Employer's Annual or Final Summary of Income Tax Withheld
Effective Date
Form Name
Employer's Annual or Final Summary of Income Tax Withheld
Filing Frequency
Annual
Filing Due Dates
Due January 31 of the following year or 30 days after the last payment of wages.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload E-file
Payment Methods-DIY
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
VA-16 (Filing) WH Employer's Payments Quarterly Reconciliation and Return of Income Tax Withheld
Effective Date
Form Name
Employer's Payments Quarterly Reconciliation and Return of Income Tax Withheld
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the Quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file
Payment Methods-DIY
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
VA-5 (Payment) WH Employer's Return of Virginia Income Tax Withheld (Electronic Only)
Effective Date
Form Name
Employer's Return of Virginia Income Tax Withheld (Electronic Only)
Filing Frequency
Monthly Quarterly Seasonal
Filing Due Dates
Monthly: Due on the 25th of the following month. Quarterly: Due on or before the last day of the month following the end of the Quarter. (April 30, July 31, October 31, and January 31) Seasonal: Due on the 25th of the following month and only during months of business operation.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file
Payment Methods-DIY
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
VA-15 (Payment) WH Employer's Voucher for Payment of Income Tax Withheld (Semiweekly)
Effective Date
Form Name
Employer's Voucher for Payment of Income Tax Withheld (Semiweekly)
Filing Frequency
Semiweekly
Filing Due Dates
Semiweekly: Due by 3rd banking day after end of Semiweekly period. If the due date falls within three days of the due date for Form VA-16, the payment must be made on Form VA-16.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Payment Methods-DIY
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
VA-W WH W-2/1099 Transmittal
Effective Date
Form Name
W-2/1099 Transmittal
Filing Frequency
Annual
Filing Due Dates
Due January 31 of the following year.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
Due January 31 following the end of the year being filed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Virginia Department of Taxation
Vendor Payable Name
Virginia Department of Taxation
Mailing Address
1957 Westmoreland Street Richmond, VA 23230 Office of Customer Services P.O. Box 1115 Richmond, VA 23218-1115
Phone Numbers
Customer Service 804-367-8037
Support Website URL
https://www.business.tax.virginia.gov/VTOL/Login.seam
Agency Website URL
https://www.tax.virginia.gov/businesses

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Lee Jackson Day - January 18 Day after Thanksgiving - November 29

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
VA Dept of Taxation WH Acct No.
QuickBooks Employer Account Number Format(s)
99-#99999999F-999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Standard Deduction $4,500.00 $930 for each exemption claimed
Supplemental Rate Detail
5.75%

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
VA Withholding

Verification Tracking

Last Verified Date
02-19-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly VA Withholding
Effective Date
Tax Payment Name
VA Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter.
Threshold Requirement
Average tax liability is less than or equal to $100 per month.
Monthly VA Withholding
Effective Date
Tax Payment Name
VA Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due the 25th of the following month.
Threshold Requirement
Average liability greater than $100 but less than $1,000.
Semiweekly VA Withholding
Effective Date
Tax Payment Name
VA Withholding
Frequency
Semiweekly
Liability Accrual Period
Wednesday through Fri and Saturday through Tuesday
Due Date
Due by the 3rd banking day after the end of the semiweekly period or if the amount of income tax withheld is $500 or more on any federal cutoff date for semi-weekly withholding. (Tuesday and Friday, respectively)
Threshold Requirement
Average liability is greater than or equal to $1,000 per month or if the tax withheld is $500 or more as of any federal cutoff date.
Seasonal VA Withholding
Effective Date
Tax Payment Name
VA Withholding
Frequency
Seasonal
Liability Accrual Period
Designated month of business operation.
Due Date
During the months of operation, it is due the 25th of the following month.
Threshold Requirement
Employer is designated as seasonal at time of registration.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All employers must file electronically
Employer Payment Requirements
All employers must pay electronically

Agency contact information

Effective Date
Agency Name
Virginia Employment Commission
Vendor Payable Name
Virginia Employment Commission
Mailing Address
703 East Main Street Richmond, VA 23219 P.O. Box 1358 Richmond, VA 23218
Phone Numbers
General Information 804-786-3061 New Employer Registration 804-786-7159
Support Email
employer.accounts@vec.virginia.gov
Agency Website URL
http://www.vec.virginia.gov/employers

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays that are not on the same day as a Federal Holiday: Day after Thanksgiving - November 29

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
VA Employment Commission Acct No.
QuickBooks Employer Account Number Format(s)
9999999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.11%
Maximum Rate
6.21%
New Employer Rate
2.51%

Employer Wage Base

Effective Date
Wage Base Amount
$8,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Tax Payment Details

Effective Date
Tax Payment Name
VA Unemployment

Verification Tracking

Last Verified Date
04-23-2018

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly VA Unemployment
Effective Date
Tax Payment Name
VA Unemployment
Frequency
Quarterly
Liability Accrual Period
Calender Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
N/A

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
UI Filing: Employers that report 100 or more employees in any calendar quarter must file quarter reports electronically. Amended reports covering 100 or more employees must be submitted electronically.
Employer Payment Requirements
No Mandate

Electronic Form Requirement Detail

Form ID
State W-2
Effective Date
Filing Enrollment Instructions
You don't need to enroll in order to e-file.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Penalty & Interest Requirements
Not applicable.
VA-15
Effective Date
Filing Enrollment Instructions
Not applicable.
Payment Enrollment Instructions
You don't need to enroll in order to e-pay through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Penalty & Interest Requirements
No. You cannot combine your penalty and liability payments.
Alternative Submission Process
If you are unable to submit your payment through Intuit, you can pay directly on Virginia's Department of Taxation web site using VA Tax QuickPay. Alternatively, you can print and mail your form with a check.
VA-16
Effective Date
Filing Enrollment Instructions
You don't need to enroll in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Penalty & Interest Requirements
No. You cannot combine your penalty and liability payments.
Alternative Submission Process
If you are unable to submit your filing through Intuit, you can file directly on Virginia's Department of Taxation web site using Online Services for Businesses. Alternatively, you can print and mail your form and check.
VA-5
Effective Date
Filing Enrollment Instructions
You don't need to enroll in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Penalty & Interest Requirements
No. You cannot combine your penalty and liability payments.
Alternative Submission Process
If you are unable to submit your filing through Intuit, you can file directly on Virginia's Department of Taxation web site using Online Services for Businesses. Alternatively, you can print and mail your form and check.
VA-6
Effective Date
Filing Enrollment Instructions
You don't need to enroll in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Penalty & Interest Requirements
No. You cannot combine your penalty and liability payments.
Alternative Submission Process
If you are unable to submit your filing through Intuit, you can file directly on Virginia's Department of Taxation web site using Online Services for Businesses. Alternatively, you can print and mail your form and check.
VECFC-20
Effective Date
Filing Enrollment Instructions
You don't need to enroll with VATAX Online for Businesses website in order to e-file through QuickBooks.
Payment Enrollment Instructions
You don't need to enroll with VATAX Online for Businesses website in order to e-pay through QuickBooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Alternative Submission Process
File directly on the VATAX Online for Businesses website. Enter your username and Password. If you have not already done so, you need to create your own unique User ID and Password to log in to the Arizona Taxes website. Click on Register, Enroll or Login? Need Help? to begin the process. Alternatively, you can print and mail your form and check.
VECFC-21
Effective Date
Filing Enrollment Instructions
You don't need to enroll with VATAX Online for Businesses website in order to e-file through QuickBooks.
Payment Enrollment Instructions
You don't need to enroll with VATAX Online for Businesses website in order to e-pay through QuickBooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Alternative Submission Process
File directly on the VATAX Online for Businesses website. Enter your username and Password. If you have not already done so, you need to create your own unique User ID and Password to log in to the Arizona Taxes website. Click on Register, Enroll or Login? Need Help? to begin the process. Alternatively, you can print and mail your form and check.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.tax.virginia.gov/register-business-virginia
Is there a registration fee?
No
What is the name of the form to use for registration?
VA Register a New Business
What is the link to the form for registration?
https://www.tax.virginia.gov/register-business-virginia
Additional information about the registration for this state.
When registering a new business online the response time is immediate for receiving an ID. When submitting the paper form response time is 30 days.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.business.tax.virginia.gov/VTOL/tax/Login.xhtml
Is there a registration fee?
No
What is the name of the form to use for registration?
VA iReg Online Services for Business
What is the link to the form for registration?
https://www.business.tax.virginia.gov/VTOL/tax/Login.xhtml
Additional information about the registration for this state.
From Welcome/Login screen employer should select "Are you a new Business? Register Here". Online registration will create an account number upon submit. Employer will receive an email with the account number and their login credentials. Paper registrations are processed as soon as they are received with a one day turnaround. Employer will receive their account number in the mail with the new employer packet within one week depending on mail service.

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