What is Form VA-5Q?

Form VA-5Q is the Virginia Quarterly Withholding Tax Return used by employers to report and remit state income taxes withheld from employees’ wages. It summarizes:

• Total wages paid to employees during the quarter

• Amount of Virginia income tax withheld

• Any adjustments or credits for previous quarters

The form ensures that employees’ state income taxes are collected throughout the year, rather than in a single payment at tax time, and helps employers stay compliant with Virginia tax laws.