Virginia State W-2 Reporting Requirements

Is Virginia State W-2 Reporting Required?

Yes, Virginia does require state W-2 reporting even if there was no state tax withholding.

How Must Virginia State W-2 Reporting be Filed?

Virginia accepts e-filing and paper filing, however, all employers must submit Form VA-6 and any owed payments electronically.

What are the Forms and Due Dates for Virginia State W-2 Reporting?

In addition to the Form W-2, Virginia requires Form VA-6Employer’s Annual or Final Summary of Virginia Income Tax Withheld Return to be filed.

Forms W-2 and VA-6, along with any additional payments owed are due by January 31.

What are the W-2 penalties for Virginia?

The W-2 penalties for Virginia are as follows:

  • Late filing: If the filing is more than 6 months late, then the penalty is 6% of the tax due per month (or partial month) late.
    • Maximum penalty of 30% of tax due.
    • Since the late filing penalty isn’t assessed unless the filing is 6 or more months overdue, a late filing assessment will result in the maximum penalty.
  • Late Payment: If the return is filed within 6 months of due date, but taxes aren’t paid until after that, the employer will be subject to a late payment penalty. This penalty is assessed at 6% of the tax due per month (or partial month) late.
    • Maximum penalty of 30% of tax due.
    • The late payment penalty is not imposed for months in which the late filing penalty is imposed.
  • Interest is assessed from the due date until the tax is paid at the federal underpayment rate, plus 2%.

See the Virginia Penalties and Interest webpage for more information.

What is the Responsible State Filing Agency?

Virginia Department of Taxation
P.O. Box 1115
Richmond, VA 23218-1115
Phone: (804) 367-8037

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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