Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 140. Income Tax Withholding
4/17/2024

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: (1) the name, address, and state and federal identification numbers of such person; (2) the name of the employee and his social security account number; (3) the total amount of wages; (4) the total amount deducted and withheld under these regulations by such employer; (5) the calendar year for which the wages were paid; and (6) the name of the state for which the tax was withheld. An employee should report any discrepancies in the written statement to the employer. If the employer determines an error has been made, the employer shall promptly issue to the employee an amended written statement and also send a copy of the amended statement to the Department with a written explanation.

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.

Statutory Authority

§§ 58.1-203 and 58.1-478 of the Code of Virginia.

Historical Notes

Derived from VR630-6-478, eff. January 1, 1985.

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