{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-472.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-472.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-472.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-472.html"}],"law_id":67121,"edition_id":1,"section_id":67121,"structure_id":14622,"section_number":"58.1-472","catch_line":"Employer’s returns and payments of withheld taxes","history":"Code 1950, \u00a7 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972, c. 827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c. 283; 1984, c. 675; 1988, c. 899; 1991, cc. 362, 456; 2007, c. 753; 2015, c. 156; 2016, cc. 660, 676.","full_text":"Every employer required to deduct and withhold from an employee’s wages under this article shall make return and pay over to the Tax Commissioner the amount required to be withheld hereunder as follows:\n\n1\n\nEvery employer whose monthly liability is less than $100 or who is subject to subdivision 3 shall make return and pay over the required amount on or before the last day of the month following the close of each quarterly period;2\n\nEvery employer whose average monthly liability can reasonably be expected to be $100 or more shall file a return and pay the tax monthly, on or before the twenty-fifth day of the following month;3\n\nEvery employer whose average monthly liability can reasonably be expected to be $1,000 or more and the aggregate amount required to be withheld by any employer exceeds $500 shall, in addition to the requirements of subdivision 1, file a form with the Tax Commissioner within three banking days following the close of any period for which the employer is required to deposit federal withholding tax and pay the amount so withheld, except when a payment is due within three days of the due date for the filing of the quarterly returns, then such payment shall be made with such return. Any employer otherwise required to file a return and pay the withholding tax pursuant to this subdivision that has no more than five employees subject to withholding under this article may request a waiver from the Tax Commissioner authorizing the employer to file the return and pay the withholding tax pursuant to subdivision 2.\n\t\t\tThe Tax Commissioner may authorize an employer to file seasonal returns when in his opinion the administration of the tax imposed under this article would be enhanced. Any employer making payment under subdivision 3 will be deemed to have met the requirements hereof if at least ninety percent of actual tax liability for such period is paid. Employers authorized to file seasonal returns under this paragraph shall file each return on or before the twentieth of the month following the close of the reporting period.\n\t\t\tThe returns and forms filed under this section shall be in such electronic medium and contain such information as the Tax Commissioner may prescribe.","order_by":null,"text":{"0":{"id":243254,"text":"Every employer required to deduct and withhold from an employee’s wages under this article shall make return and pay over to the Tax Commissioner the amount required to be withheld hereunder as follows:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":243255,"text":"Every employer whose monthly liability is less than $100 or who is subject to subdivision 3 shall make return and pay over the required amount on or before the last day of the month following the close of each quarterly period;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":243256,"text":"Every employer whose average monthly liability can reasonably be expected to be $100 or more shall file a return and pay the tax monthly, on or before the twenty-fifth day of the following month;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":243257,"text":"Every employer whose average monthly liability can reasonably be expected to be $1,000 or more and the aggregate amount required to be withheld by any employer exceeds $500 shall, in addition to the requirements of subdivision 1, file a form with the Tax Commissioner within three banking days following the close of any period for which the employer is required to deposit federal withholding tax and pay the amount so withheld, except when a payment is due within three days of the due date for the filing of the quarterly returns, then such payment shall be made with such return. Any employer otherwise required to file a return and pay the withholding tax pursuant to this subdivision that has no more than five employees subject to withholding under this article may request a waiver from the Tax Commissioner authorizing the employer to file the return and pay the withholding tax pursuant to subdivision 2.\n\t\t\tThe Tax Commissioner may authorize an employer to file seasonal returns when in his opinion the administration of the tax imposed under this article would be enhanced. Any employer making payment under subdivision 3 will be deemed to have met the requirements hereof if at least ninety percent of actual tax liability for such period is paid. Employers authorized to file seasonal returns under this paragraph shall file each return on or before the twentieth of the month following the close of the reporting period.\n\t\t\tThe returns and forms filed under this section shall be in such electronic medium and contain such information as the Tax Commissioner may prescribe.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2"}},"ancestry":[{"id":14622,"edition_id":1,"name":"Income Tax Withholding","identifier":"16","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:48:57","date_modified":"2026-06-26 03:48:57","permalink":{"id":253793,"object_type":"structure","relational_id":14622,"identifier":"16","token":"58.1\/I\/3\/16","url":"\/58.1\/I\/3\/16\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":72120,"structure_id":14622,"section_number":"58.1-460","catch_line":"Definitions","url":"\/58.1-460\/","token":"58.1\/I\/3\/16\/58.1-460","metadata":false},{"id":64617,"structure_id":14622,"section_number":"58.1-461","catch_line":"Requirement of withholding","url":"\/58.1-461\/","token":"58.1\/I\/3\/16\/58.1-461","metadata":false},{"id":58393,"structure_id":14622,"section_number":"58.1-462","catch_line":"Withholding tables","url":"\/58.1-462\/","token":"58.1\/I\/3\/16\/58.1-462","metadata":false},{"id":63373,"structure_id":14622,"section_number":"58.1-463","catch_line":"Other methods of withholding","url":"\/58.1-463\/","token":"58.1\/I\/3\/16\/58.1-463","metadata":false},{"id":78023,"structure_id":14622,"section_number":"58.1-464","catch_line":"Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages","url":"\/58.1-464\/","token":"58.1\/I\/3\/16\/58.1-464","metadata":false},{"id":56165,"structure_id":14622,"section_number":"58.1-465","catch_line":"Overlapping pay periods, and payment by agent or fiduciary","url":"\/58.1-465\/","token":"58.1\/I\/3\/16\/58.1-465","metadata":false},{"id":80935,"structure_id":14622,"section_number":"58.1-466","catch_line":"Additional withholding","url":"\/58.1-466\/","token":"58.1\/I\/3\/16\/58.1-466","metadata":false},{"id":78782,"structure_id":14622,"section_number":"58.1-467","catch_line":"Failure of employer to withhold tax; payment by recipient of wages","url":"\/58.1-467\/","token":"58.1\/I\/3\/16\/58.1-467","metadata":false},{"id":78636,"structure_id":14622,"section_number":"58.1-468","catch_line":"Failure of employer to pay over tax withheld","url":"\/58.1-468\/","token":"58.1\/I\/3\/16\/58.1-468","metadata":false},{"id":72061,"structure_id":14622,"section_number":"58.1-469","catch_line":"Included and excluded wages","url":"\/58.1-469\/","token":"58.1\/I\/3\/16\/58.1-469","metadata":false},{"id":76917,"structure_id":14622,"section_number":"58.1-470","catch_line":"Withholding exemption certificates","url":"\/58.1-470\/","token":"58.1\/I\/3\/16\/58.1-470","metadata":false},{"id":59442,"structure_id":14622,"section_number":"58.1-471","catch_line":"Fraudulent withholding exemption certificate or failure to supply information","url":"\/58.1-471\/","token":"58.1\/I\/3\/16\/58.1-471","metadata":false},{"id":67121,"structure_id":14622,"section_number":"58.1-472","catch_line":"Employer's returns and payments of withheld taxes","url":"\/58.1-472\/","token":"58.1\/I\/3\/16\/58.1-472","metadata":false},{"id":61968,"structure_id":14622,"section_number":"58.1-473","catch_line":"Jeopardy assessments","url":"\/58.1-473\/","token":"58.1\/I\/3\/16\/58.1-473","metadata":false},{"id":70869,"structure_id":14622,"section_number":"58.1-474","catch_line":"Liability of employer for failure to withhold","url":"\/58.1-474\/","token":"58.1\/I\/3\/16\/58.1-474","metadata":false},{"id":62082,"structure_id":14622,"section_number":"58.1-475","catch_line":"Penalty for failure to withhold","url":"\/58.1-475\/","token":"58.1\/I\/3\/16\/58.1-475","metadata":false},{"id":59243,"structure_id":14622,"section_number":"58.1-476","catch_line":"Continuation of employer liability until notice","url":"\/58.1-476\/","token":"58.1\/I\/3\/16\/58.1-476","metadata":false},{"id":62275,"structure_id":14622,"section_number":"58.1-477","catch_line":"Extensions","url":"\/58.1-477\/","token":"58.1\/I\/3\/16\/58.1-477","metadata":false},{"id":80871,"structure_id":14622,"section_number":"58.1-478","catch_line":"Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties","url":"\/58.1-478\/","token":"58.1\/I\/3\/16\/58.1-478","metadata":false},{"id":59068,"structure_id":14622,"section_number":"58.1-478.1","catch_line":"Information furnished to the Department of Taxation","url":"\/58.1-478.1\/","token":"58.1\/I\/3\/16\/58.1-478.1","metadata":false},{"id":82590,"structure_id":14622,"section_number":"58.1-479","catch_line":"Refund to employer; time limitation; procedure","url":"\/58.1-479\/","token":"58.1\/I\/3\/16\/58.1-479","metadata":false},{"id":84995,"structure_id":14622,"section_number":"58.1-480","catch_line":"Withheld amounts credited to individual taxpayer; withholding statement to be filed with return","url":"\/58.1-480\/","token":"58.1\/I\/3\/16\/58.1-480","metadata":false},{"id":60272,"structure_id":14622,"section_number":"58.1-481","catch_line":"Withheld taxes not deductible in computing taxable income","url":"\/58.1-481\/","token":"58.1\/I\/3\/16\/58.1-481","metadata":false},{"id":86364,"structure_id":14622,"section_number":"58.1-482","catch_line":"Certain nonresidents; reciprocity with other states","url":"\/58.1-482\/","token":"58.1\/I\/3\/16\/58.1-482","metadata":false},{"id":58812,"structure_id":14622,"section_number":"58.1-483","catch_line":"Withholding state income taxes of federal employees by federal agencies","url":"\/58.1-483\/","token":"58.1\/I\/3\/16\/58.1-483","metadata":false},{"id":74527,"structure_id":14622,"section_number":"58.1-484","catch_line":"Liability of employer for payment of tax required to be withheld","url":"\/58.1-484\/","token":"58.1\/I\/3\/16\/58.1-484","metadata":false},{"id":63405,"structure_id":14622,"section_number":"58.1-485","catch_line":"Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty","url":"\/58.1-485\/","token":"58.1\/I\/3\/16\/58.1-485","metadata":false},{"id":69030,"structure_id":14622,"section_number":"58.1-485.1","catch_line":"False claims of employment status; penalty","url":"\/58.1-485.1\/","token":"58.1\/I\/3\/16\/58.1-485.1","metadata":false},{"id":76524,"structure_id":14622,"section_number":"58.1-486","catch_line":"Bad checks","url":"\/58.1-486\/","token":"58.1\/I\/3\/16\/58.1-486","metadata":false}],"previous_section":{"id":59442,"structure_id":14622,"section_number":"58.1-471","catch_line":"Fraudulent withholding exemption certificate or failure to supply information","url":"\/58.1-471\/","token":"58.1\/I\/3\/16\/58.1-471","metadata":false},"next_section":{"id":61968,"structure_id":14622,"section_number":"58.1-473","catch_line":"Jeopardy assessments","url":"\/58.1-473\/","token":"58.1\/I\/3\/16\/58.1-473","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-472\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 15 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1962, chapter 612; in 1968, chapter 12; in 1970, chapter 540; in 1972, chapter 827; in 1973, chapter 279; in 1974, chapter 636; in 1975, chapter 49; in 1977, chapters 396 and 663; in 1981, chapter 283; in 1984, chapter 675; in 1988, chapter 899; in 1991, chapters 362 and 456; in 2007, chapter 753<\/a>; in 2015, chapter 156<\/a>; in 2016, chapters 660<\/a> and 676<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":253843,"object_type":"law","relational_id":67121,"identifier":"58.1-472","token":"58.1\/I\/3\/16\/58.1-472","url":"\/58.1-472\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-472\/","token":"58.1\/I\/3\/16\/58.1-472","dublin_core":{"Title":"Employer’s returns and payments of withheld taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-472","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Every employer<\/span> required to deduct and withhold from an employee<\/span>’s wages<\/span> under this article shall make return and pay over to the Tax Commissioner<\/span> the amount required to be withheld hereunder as follows:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Every employer<\/span> whose monthly liability is less than $100 or who is subject to subdivision 3 shall make return and pay over the required amount on or before the last day of the month following the close of each quarterly period; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Every employer<\/span> whose average monthly liability can reasonably be expected to be $100 or more shall file a return and pay the tax monthly, on or before the twenty-fifth day of the following month; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Every employer<\/span> whose average monthly liability can reasonably be expected to be $1,000 or more and the aggregate amount required to be withheld by any employer<\/span> exceeds $500 shall, in addition to the requirements of subdivision 1, file a form with the Tax Commissioner<\/span> within three banking days following the close of any period for which the employer<\/span> is required to deposit federal withholding tax and pay the amount so withheld, except when a payment is due within three days of the due date for the filing of the quarterly returns, then such payment shall be made with such return. Any employer<\/span> otherwise required to file a return and pay the withholding tax pursuant to this subdivision that has no more than five employees<\/span> subject to withholding under this article may request a waiver<\/span> from the Tax Commissioner<\/span> authorizing the employer<\/span> to file the return and pay the withholding tax pursuant to subdivision 2.\n\t\t\tThe Tax Commissioner<\/span> may authorize an employer<\/span> to file seasonal returns when in his opinion<\/span> the administration of the tax imposed under this article would be enhanced. Any employer<\/span> making payment under subdivision 3 will be deemed to have met the requirements hereof if at least ninety percent of actual tax liability for such period is paid. Employers<\/span> authorized to file seasonal returns under this paragraph shall file each return on or before the twentieth of the month following the close of the reporting period.\n\t\t\tThe returns and forms filed under this section shall be in such electronic medium and contain such information as the Tax Commissioner<\/span> may prescribe. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEMPLOYER’S RETURNS AND PAYMENTS OF WITHHELD TAXES (\u00a7 58.1-472)\n\nEvery employer required to deduct and withhold from an employee’s wages\nunder this article shall make return and pay over to the Tax Commissioner the\namount required to be withheld hereunder as follows:\n\n1. Every employer whose monthly liability is less than $100 or who is subject to\nsubdivision 3 shall make return and pay over the required amount on or before\nthe last day of the month following the close of each quarterly period;\n\n2. Every employer whose average monthly liability can reasonably be expected to\nbe $100 or more shall file a return and pay the tax monthly, on or before the\ntwenty-fifth day of the following month;\n\n3. Every employer whose average monthly liability can reasonably be expected to\nbe $1,000 or more and the aggregate amount required to be withheld by any\nemployer exceeds $500 shall, in addition to the requirements of subdivision 1,\nfile a form with the Tax Commissioner within three banking days following the\nclose of any period for which the employer is required to deposit federal\nwithholding tax and pay the amount so withheld, except when a payment is due\nwithin three days of the due date for the filing of the quarterly returns, then\nsuch payment shall be made with such return. Any employer otherwise required to\nfile a return and pay the withholding tax pursuant to this subdivision that has\nno more than five employees subject to withholding under this article may\nrequest a waiver from the Tax Commissioner authorizing the employer to file the\nreturn and pay the withholding tax pursuant to subdivision 2.\n\t\t\tThe Tax Commissioner may authorize an employer to file seasonal returns when\nin his opinion the administration of the tax imposed under this article would be\nenhanced. Any employer making payment under subdivision 3 will be deemed to have\nmet the requirements hereof if at least ninety percent of actual tax liability\nfor such period is paid. Employers authorized to file seasonal returns under\nthis paragraph shall file each return on or before the twentieth of the month\nfollowing the close of the reporting period.\n\t\t\tThe returns and forms filed under this section shall be in such electronic\nmedium and contain such information as the Tax Commissioner may prescribe.\n\nHISTORY: Code 1950, \u00a7 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972,\nc. 827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c.\n283; 1984, c. 675; 1988, c. 899; 1991, cc. 362, 456; 2007, c. 753; 2015, c. 156;\n2016, cc. 660, 676.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}