How to pay Virginia withholding/UI tax dues?

Virginia requires employers to file all withholding returns and make payments electronically:

• Use eForms, Business Online Services, Web Upload, or ACH Credit.

• Detailed instructions are available at www.tax.virginia.gov.

ACH Credit Payments:
Ensure your bank deposits funds in the state’s account on or before the due date. Do not file a separate Form VA-5 when using ACH Credit.

Waivers for Electronic Filing:

If you cannot file electronically, you may request a temporary waiver by faxing the waiver form to (804) 367-3015. Include your business name, Virginia tax account number, contact info, reason for the request, and the expected date you can file electronically.

Payment Frequency and Forms:
Filing frequency is based on your average monthly withholding:

• Quarterly Filers: Average monthly liability < $100. Form VA-5 and payment due by the last day of the month after the quarter ends.

• Monthly Filers: Average monthly liability $100–$1,000. Form VA-5 and payment due by the 25th of the following month.

• Seasonal Filers: Follow normal monthly filing dates.

Mail Payment (if waiver is granted):

• Make checks payable to the VA Department of Taxation.

• Mail the return and payment to: