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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 140. Income Tax Withholding
12/22/2024

23VAC10-140-70. Additional withholding.

A. In addition to the tax required to be deducted and withheld in accordance with the provisions of this chapter, the employer and employee may agree that an additional amount of Virginia income tax shall be withheld from the employee's wages. The agreement shall be in writing and shall be in such form as the employer may prescribe. The agreement shall be effective for such period as the employer and employee mutually agree upon. However, unless the agreement provides for an earlier termination, either the employer, or the employee, by furnishing a written notice to the other, may terminate the agreement effective with respect to the first payment of wages made on or after the first status determination date, January 1 or July 1, which occurs at least 30 days after the date on which such notice is furnished.

B. The amount deducted and withheld pursuant to an agreement between the employer and employee shall be set forth on the Employee's Withholding Exemption Certificate (currently Form VA-4) and shall be considered as tax required to be deducted and withheld under this chapter. All provisions of law and regulations applicable with respect to the tax required to be deducted and withheld under these regulations shall be applicable with respect to any amount deducted and withheld pursuant to the agreement.

Statutory Authority

§§ 58.1-203 and 58.1-466 of the Code of Virginia.

Historical Notes

Derived from VR630-6-466, eff. January 1, 1985.

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