                                 CODE OF VIRGINIA

WITHHOLDING TAX STATEMENTS FOR EMPLOYEES; EMPLOYERS MUST FILE ANNUAL RETURNS
WITH TAX COMMISSIONER; PENALTIES (§ 58.1-478)

A. Every person required to deduct and withhold from an employee&#8217;s wages
under this article shall furnish to each such employee in respect to the
remuneration paid by such person to such employee during the calendar year, on
or before January 31 of the succeeding year, or if his employment is terminated
before the close of such calendar year, on the day on which the last payment of
remuneration is made, a written statement in duplicate showing the following:
(i) the name of such person; (ii) the name of the employee and his social
security account number; (iii) the total amount of wages; and (iv) the total
amount deducted and withheld under this article by such employer.

B. The written statements required to be furnished pursuant to this section in
respect of any remuneration shall be furnished at such other times, shall
contain such other information, and shall be in such form as the Tax
Commissioner may by regulations prescribe.

C. 1. Every employer shall file an annual return with the Tax Commissioner,
setting forth such information as the Tax Commissioner may require, not later
than January 31 of the calendar year succeeding the calendar year in which wages
were withheld from employees, and such annual return shall be accompanied by an
additional copy of each of the written statements furnished to each employee
under subsections A and B.

   2. Every employer shall file the annual return and copies of written
   statements required under this subsection using an electronic medium using a
   format prescribed by the Tax Commissioner. Waivers shall be granted only if
   the Tax Commissioner finds that this requirement creates an unreasonable
   burden on the employer. All requests for waiver shall be submitted to the Tax
   Commissioner in writing.

D. The Tax Commissioner shall have the authority to require every employer to
furnish the names and social security numbers of all employees whose wages or
withholding amounts for the taxable year are below levels specified by the Tax
Commissioner.

HISTORY: Code 1950, § 58-151.14; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984,
c. 675; 1987, c. 9; 1998, c. 335; 2001, cc. 297, 307; 2010, cc. 36, 151; 2016,
cc. 660, 676.