The due date for filing the Employer's Annual or Final Summary of Virginia Income Tax Withheld return (Form VA-6), Household Employer's Annual Summary of Virginia Income Tax Withheld return (Form VA-6H), and required wage statements (Forms W-2 and 1099) has been changed from February 28 to January 31.
By law, a return due on a Saturday, Sunday, or legal holiday becomes due the next business day. Because January 31, 2015 is a Saturday, the actual due date for the 2014 annual withholding forms and wage statements described above will be Monday, February 2, 2015.
The Virginia General Assembly approved the due date change during the 2014 session to allow for faster and more secure processing of individual income tax refunds.
Please note: If a business closes its withholding tax account before the end of the year, the employer must file Form VA-6 or VA-6H and the required wage statements within 30 days of the last month in which wages were paid. Employers are required to submit all withholding returns and W-2 wage statements electronically.
For electronic filing and payment options, please see the Department of Taxation's Business Online Services page.