Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 140 - INCOME TAX WITHHOLDING
Section 23VAC10-140-190 - Withholding tax statements for employees; employers must file annual returns with commissioner

A. Every person required to deduct and withhold from an employee's wages under these regulations shall furnish a written statement to each such employee in respect to the remuneration paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or if his employment is terminated before the close of such calendar year, on the day on which the last payment of remuneration is made. The statement shall be in duplicate showing the following:

B. Every employer shall file an annual return, currently Employer's Annual Reconciliation of Virginia Income Tax Withheld, Form VA-6, with the Commissioner, not later than January 31 of the calendar ear succeeding the calendar year in which wages were withheld from employees, or if the business is terminated during the year, within 30 days after the last month in which wages were paid. Such annual return shall be accompanied by an additional copy of each of the written statements furnished each employee under subsection A of this section, including any amendments thereto, and by an adding machine tape (or some other kind of listing) showing how the total amount of Virginia income tax withheld was computed. Employers who desire permission for magnetic tape reporting should make written request to the Department.