How to Fill Out Virginia Form VA-5 (w/Examples) + FAQs

Virginia Form VA-5 is the Employer’s Return of Virginia Income Tax Withheld, the return every Virginia employer uses to report and pay the state income tax they hold back from employee paychecks to the Virginia Department of Taxation. If you run payroll in Virginia, this is the form that tells the state how much tax you withheld for a month or a quarter and sends that money in. The current version carries the revision stamp Rev. 11/21 in the bottom corner, so check that your form matches before you start.

Getting VA-5 wrong is not a small thing. The money you withhold is held “in trust” for your workers, and the state treats a late or missing return as a broken trust, with a penalty of 6% per month that climbs to 30% of the tax due and never drops below $10, even when you owe nothing. Roughly 250,000 employers file withholding returns in Virginia, and a common, costly slip-up is skipping a “zero” return during a slow month, which still triggers that $10 floor. This guide walks you through the form line by line so you file clean and on time.

Here is what you will learn:

📋 What Form VA-5 is, who must file it, and how monthly, quarterly, and seasonal filing statuses work
🗂️ The exact documents, account numbers, and figures to gather before you open the form
✍️ A line-by-line walkthrough of all six lines, plus the period, due date, and signature blocks
👩‍💼 Three real filing scenarios, including a clean return, a prior-period adjustment, and a late filing with penalty and interest
🚫 The mistakes that trigger penalties, holds, and rejected returns, and how to dodge each one

What the Form Is and Who Must File It

Form VA-5 is the periodic return that reports Virginia income tax you withheld from employee wages and sends the payment to the state. An employer who pays wages to one or more employees in Virginia must deduct state income tax from those wages and report it, because Virginia law conforms to the federal definition of “wages.” In plain terms, if federal law makes you withhold from a payment, Virginia usually makes you withhold too.

The agency that receives the form is the Virginia Department of Taxation, often shortened to “Virginia Tax.” The form exists so the state can match the tax you held back against your employees’ year-end returns, since the Commonwealth deems withheld amounts as money held in trust for those workers. If you file late, the consequence is direct: the state assesses a penalty and interest on the unpaid tax, and repeated lateness can flag your account for review.

Your filing frequency is not your choice. When you register, you estimate your monthly withholding, and the Department assigns a status based on that figure. The three statuses tied to VA-5 are:

Quarterly filing applies when your average monthly withholding is less than $100. The return and payment are due the last day of the month after the quarter closes.
Monthly filing applies when your average monthly withholding is at least $100 but less than $1,000. The return and payment are due the 25th of the following month.
Seasonal filing applies to employers who only have workers during set months, such as a summer camp. They file VA-5 for their designated months at the normal monthly due dates.

A common misconception is that you must track your own liability and switch statuses yourself. You do not. The Department reviews each account once a year and mails any status change in December, effective January 1. Employers whose withholding hits $1,000 or more per month move to semi-weekly status and file Form VA-15 instead of VA-5.

Before You Start: Documents and Information You Need

Filing VA-5 goes fast when your records are ready, and stalls when they are not. Gather every item below before you open the VA-5 eForm, because a missing number can force you to abandon a half-finished return or, worse, guess and file wrong.

Here is your pre-filing checklist:

Your Virginia tax account number. The state uses this to apply your payment; without it, your money can land in the wrong account or sit unapplied.
Your Federal Employer Identification Number (FEIN). It appears on the form and ties your state account to your federal records, so a wrong digit can cause a matching error.
The exact filing period. You must know whether you are filing for a month or a quarter, because filing the wrong period creates a duplicate or a gap.
The correct due date. This drives whether you owe a penalty, so confirm the 25th-of-month or end-of-quarter date before you start.
Total Virginia income tax withheld for the period. This is the heart of the return on Line 1, pulled straight from your payroll records.
Any prior-period adjustment details. If you over- or under-reported a past period, you need the dollar figure and a written explanation for Line 2.
Your bank account and routing numbers. Filing is electronic, so you pay by direct debit or ACH; missing banking info means you cannot complete payment.
Your business legal name and current address. A name that does not match the account on file can delay processing.
A contact phone number for the signature block. The form requires it so the Department can reach you about the return.
Your prior VA-5 confirmation numbers. Keeping these proves you filed and helps you spot a missed period before it becomes a penalty.

If you cannot file electronically, you can request a temporary waiver by faxing your business name, account number, contact details, and reason to (804) 367-3015. Most employers will not need this, since the free online tools handle nearly every situation.

Where to Get the Form and How to Access It

Virginia mandates electronic filing for every withholding return, so the paper VA-5 you may have used years ago is no longer the standard route. The mandate on the form is blunt: all employers must file all returns and make all payments electronically using eForms, Business Online Services, Web Upload, or ACH Credit. This means your real “form” is usually a fillable screen, not a sheet of paper.

You have three free online ways to reach the form. The fastest for most small employers is eForms, a fillable electronic version that needs no signup and lets you pay from your bank account. If you want a saved history and the ability to schedule payments, use your Business Online Services account. If you process many documents at once with payroll software, Web Upload accepts spreadsheet and text files.

Pick the eForm that matches your status. There is a VA-5 Monthly eForm and a VA-5 Quarterly eForm, and choosing the wrong one tags your return to the wrong period type. For example, Dana, a monthly filer, should open the VA-5 Monthly eForm, while Ray, a quarterly filer, opens the quarterly version. A common misconception is that the two forms differ in content; they do not, since both carry the same six lines, but the period and due date logic behind them differ.

If you truly cannot file online, the legacy mailing address printed on the detached paper voucher is Virginia Department of Taxation, P.O. Box 27264, Richmond, Virginia 23261-7264, with checks payable to “VA Department of Taxation.” Treat mail as a fallback only after you secure a waiver, because filing on paper without one does not satisfy the mandate.

Step-by-Step: How to Fill Out Form VA-5 Line by Line

Form VA-5 is short, with a header block, six numbered lines, and a signature block. Work top to bottom and do not skip a line, since the state expects every box addressed. The six elements below appear for each field: what it asks, how to answer, an example, an edge case, a common mistake with its consequence, and a misconception to drop.

Header: Period, Due Date, Account No., FEIN, Name, and Address

The header block at the top identifies who is filing and for which period. In plain English, this is the “who and when” section that ties your numbers to your account. You fill it by entering the PERIOD you are reporting, the DUE DATE, your ACCT NO., your FEIN, and your business NAME and ADDRESS with city, state, and ZIP.

For an example, Dana Reyes, owner of Reyes Cafe, files for March and enters period March 2026, due date 04/25/2026, account number 30-XXXXXXXXX-F001, FEIN 54-1234567, and name REYES CAFE LLC. An edge case worth noting: if you moved, do not just type a new address here, because address changes go through Business Online Services or Form R-1 so the state’s records stay in sync.

A common mistake is transposing a digit in the account number, which sends your payment to an unapplied state and can generate a late notice even after you paid. The misconception to drop is that the period is “the month you are filing in”; it is the month or quarter the wages fall in, so a March return filed in April still reports the March period.

Line 1: VA Income Tax Withheld

Line 1 asks for the total Virginia income tax you withheld during the period you are reporting. In plain terms, this is the sum of all the Virginia tax taken out of your employees’ paychecks for that month or quarter. You answer it by adding up the Virginia withholding from your payroll records for the period and entering the total in whole dollars and cents.

For an example, Dana withheld Virginia tax from four employees in March totaling $842.00, so she enters 842.00 on Line 1. An edge case: if you paid wages but withheld nothing, perhaps because every worker’s pay fell below the withholding threshold, you still file and enter 0.00, because a zero return is required for each period.

The most common mistake on Line 1 is entering your total payroll or your federal withholding instead of Virginia withholding, which overstates or understates your liability and triggers a balance notice. The misconception to drop is that you can skip the return entirely in a no-tax month; skipping it still earns the $10 minimum penalty, so a zero return protects you.

Line 2: Previous Period(s) Adjustments

Line 2 asks whether you are correcting an over- or underpayment from an earlier period. In plain English, this is your “oops, last time” line for fixing a prior VA-5 without filing a separate amended return. You answer it by entering the dollar amount of the adjustment and attaching a detailed written explanation, and you must show an underpayment as a negative figure.

For an example, Marcus Lee, a monthly filer, overpaid February by $50.00, so he enters 50.00 on Line 2 as an overpayment and attaches a note explaining the February error. If instead he had underpaid February by $50, he would enter -50.00 and explain it. An edge case: large or repeated adjustments may prompt the Department to ask for backup, so keep your payroll detail handy.

The common mistake here is entering an underpayment as a positive number, which flips the math on Line 3 and makes you pay the wrong amount. The misconception to drop is that you can adjust without explaining; the instructions require an attached explanation, and a bare number can stall the correction.

Line 3: Adjustment Total

Line 3 asks for your adjusted tax after applying the Line 2 correction. In plain English, it is Line 1 combined with Line 2 to reach what you actually owe for the period. You answer it by subtracting an overpayment (Line 2) from Line 1, or adding an underpayment (Line 2) to Line 1, following the form’s own rule that Line 1 plus or minus Line 2 equals Line 3.

For an example, Marcus has Line 1 of $910.00 and an overpayment on Line 2 of $50.00, so Line 3 is 860.00. If he had an underpayment of $50, Line 3 would be 960.00. An edge case: if you have no adjustment, Line 2 is 0.00 and Line 3 simply equals Line 1, so do not leave Line 3 blank.

The common mistake is adding when you should subtract, or the reverse, which produces a wrong payment and a balance-due or refund mismatch. The misconception to drop is that Line 3 is optional filler; it is the figure your penalty and interest build on, so it must be exact.

Line 4: Penalty

Line 4 asks for any late-filing or late-payment penalty you owe. In plain English, if you file the return or pay the tax after the due date, you self-assess a penalty here. You answer it by calculating 6% of the tax due for each month or fraction of a month late, capped at 30%, and entering the result, but never less than $10 even if no tax is due.

For an example, Janet Cole files her monthly VA-5 with $300.00 of tax due 10 days late, which counts as one fraction of a month, so her penalty is 6% of $300, or 18.00 on Line 4. An edge case: a zero-tax return filed late still owes the $10.00 minimum, so Janet would enter 10.00 if her tax were zero. The common mistake is leaving Line 4 blank on a late return, which the system catches and bills later with added interest. The misconception to drop is that one day late is “close enough”; even part of a month counts as a full month for the 6% charge.

Line 5: Interest

Line 5 asks for interest on any tax paid after the due date. In plain English, this is the time-value charge the state adds for holding its money late, separate from the penalty. You answer it by applying the daily interest rate set under Va. Code § 58.1-15, which is 2% over the federal underpayment rate of IRC § 6621, from the due date until you pay.

For an example, Janet owes interest on her $300 for the days it was late; at a typical combined rate she might enter a small figure such as 1.00. An edge case: because the rate floats quarterly, check the current rate before you compute, since last year’s number may be stale. The common mistake is forgetting interest entirely and only paying the penalty, which leaves a small balance that grows. The misconception to drop is that penalty and interest are the same charge; they are two separate lines that both apply to a late return.

Line 6: Total Amount Due

Line 6 asks for the grand total you are paying with the return. In plain English, it is the bottom line that adds your adjusted tax, penalty, and interest together. You answer it by adding Lines 3, 4, and 5 and entering the sum, which is the exact amount the state will draft from your bank.

For an example, Janet adds Line 3 of $300.00, Line 4 penalty of $18.00, and Line 5 interest of $1.00 for a Line 6 total of 319.00. An edge case: on a clean, on-time, no-adjustment return, Line 6 equals Line 1, since Lines 2, 4, and 5 are zero. The common mistake is paying Line 1 instead of Line 6 on a late return, which leaves the penalty and interest unpaid and keeps the account open. The misconception to drop is that you can round Line 6 to a tidy number; pay the exact figure or you create a small over- or underpayment to chase later.

Declaration and Signature

The signature block asks you to declare under penalty that the return is true, correct, and complete, then sign, date, and give a phone number. In plain English, this is you swearing the numbers are right. You answer it by signing, entering the date, and writing a phone number where the Department can reach you; in the eForm, your electronic submission serves as the signature.

For an example, Dana types her name, the date 04/20/2026, and phone (804) 555-0142. An edge case: a paid preparer or payroll service can submit, but the responsible party still stands behind the figures. The common mistake is leaving the phone number blank, which slows any follow-up the Department needs. The misconception to drop is that the declaration is a formality; signing a knowingly false return carries real legal exposure.

Three Filled-Out Examples Using Real Scenarios

The scenarios below follow three named filers through the whole form so you can see how the lines connect in practice.

Scenario 1 — Dana Reyes, monthly filer with a clean March return. Dana withheld $842 in March and has no adjustments, penalty, or interest.

Form Section	What Dana Enters
Period	March 2026
Due Date	04/25/2026
Acct No. / FEIN	30-XXXXXXXXX-F001 / 54-1234567
Line 1 VA Income Tax Withheld	842.00
Line 2 Previous Period Adjustments	0.00
Line 3 Adjustment Total	842.00
Line 4 Penalty	0.00
Line 5 Interest	0.00
Line 6 Total Amount Due	842.00
Signature / Date / Phone	Dana Reyes / 04/20/2026 / (804) 555-0142

Scenario 2 — Marcus Lee, monthly filer fixing a prior overpayment. Marcus withheld $910 in March and corrects a $50 February overpayment.

Form Section	What Marcus Enters
Period	March 2026
Due Date	04/25/2026
Line 1 VA Income Tax Withheld	910.00
Line 2 Previous Period Adjustments	50.00 (overpayment, with attached note)
Line 3 Adjustment Total	860.00
Line 4 Penalty	0.00
Line 5 Interest	0.00
Line 6 Total Amount Due	860.00
Signature / Date / Phone	Marcus Lee / 04/22/2026 / (757) 555-0199

Scenario 3 — Janet Cole, monthly filer paying 10 days late. Janet withheld $300 in March and files on May 5 instead of April 25.

Form Section	What Janet Enters
Period	March 2026
Due Date	04/25/2026
Line 1 VA Income Tax Withheld	300.00
Line 2 Previous Period Adjustments	0.00
Line 3 Adjustment Total	300.00
Line 4 Penalty (6% of $300, one month)	18.00
Line 5 Interest (daily rate from due date)	1.00
Line 6 Total Amount Due	319.00
Signature / Date / Phone	Janet Cole / 05/05/2026 / (540) 555-0123

A fourth filer, Priya Nair, runs a seasonal landscaping crew and files VA-5 only for her designated summer months, entering 0.00 on Line 1 for any designated month she had no payroll, since the zero return is still required.

How to File the Completed Form

Virginia requires every withholding return and payment to be filed electronically, so choose one of the channels below. Each is free, and your proof of filing is the confirmation number the system shows you, which you should save or screenshot.

eForms (recommended for small employers). File the VA-5 eForm at Virginia Tax eForms with no signup, pay by bank draft (direct debit) for no fee, and processing is immediate with an on-screen confirmation you should keep.
Business Online Services. Sign in at your Business Account on the Virginia Tax site, file and pay by bank draft, schedule the payment up to the due date, and keep the saved filing history as your proof.
Web Upload. Best for many records at once, upload a payroll-software file at Web Upload, pay by bank draft, and retain the upload confirmation.
ACH Credit. Initiate the payment from your own bank to the state’s account using the Electronic Payment Guide, ensure funds post on or before the due date, and do not file a separate paper VA-5; your bank trace number is your proof.

If you cannot file electronically and hold an approved waiver, mail the detached voucher and a check payable to “VA Department of Taxation” to P.O. Box 27264, Richmond, Virginia 23261-7264, and keep your certified-mail receipt as proof. Note that if your bank does not honor a payment, the Department may add a $35 returned-payment penalty under Va. Code § 2.2-614.1, on top of any late penalty.

What Happens After You File

Once you submit electronically, the system issues a confirmation number that proves your return was filed and your payment scheduled. The Department then posts the return to your withholding account and drafts your bank for the Line 6 total on the date you chose. Keep the confirmation, because it is your first line of defense if a notice ever claims you missed a period.

If your numbers are clean and on time, you typically hear nothing further, which is the goal. If you filed or paid late, the Department may send a bill for any penalty or interest you did not self-assess on Lines 4 and 5, plus interest that kept accruing until payment posted. A mismatch, such as a wrong account number, can generate a notice even when you paid, so respond quickly with your confirmation number to clear it.

Remember that VA-5 is not your only obligation. Every VA-5 filer must also file Form VA-6, the Employer’s Annual Summary, by January 31, along with each W-2 and 1099 showing Virginia withholding. The VA-6 reconciles all your VA-5 returns for the year, so if your monthly or quarterly totals do not add up to the annual summary, the state will ask why.

Mistakes to Avoid When Filling Out the Form

Each error below has a direct cost, so scan this list before you submit.

Skipping a zero return. You still owe the $10 minimum penalty for the missed period.
Reporting federal withholding on Line 1. Your liability is wrong, triggering a balance notice.
Using total payroll instead of tax withheld. You vastly overstate the tax and overpay.
Entering an underpayment as a positive on Line 2. Line 3 math flips and you pay the wrong amount.
Leaving off the Line 2 explanation. The adjustment can stall until you provide backup.
Adding when you should subtract on Line 3. You create a refund or balance mismatch.
Leaving Line 4 blank on a late return. The state bills the penalty later with added interest.
Forgetting Line 5 interest. A small unpaid balance keeps growing.
Paying Line 1 instead of Line 6. Penalty and interest stay unpaid and the account stays open.
Filing the wrong period. You create a duplicate or leave a gap that looks like a missed return.
Transposing the account number. Your payment sits unapplied and a late notice may follow.
Choosing the wrong eForm (monthly vs. quarterly). The return tags to the wrong period type.
Filing on paper without a waiver. It fails the electronic mandate and may be returned.

Do’s and Don’ts

Do:

Do file a return for every period, even with no tax, because the law requires it and skipping it earns the $10 minimum.
Do pull Line 1 from your Virginia payroll records, since that is the only figure the state will accept as correct.
Do attach a written explanation to any Line 2 adjustment, because the instructions require it and it speeds the correction.
Do save your confirmation number, as it is your proof of timely filing if a notice arrives.
Do confirm your due date before filing, since the 25th-of-month or end-of-quarter date controls your penalty.
Do check the current interest rate for Line 5, because the rate floats quarterly under § 58.1-15.

Don’t:

Don’t report federal withholding on Line 1, or you overstate your liability and draw a notice.
Don’t enter an underpayment as a positive number, because it reverses your Line 3 result.
Don’t pay only Line 1 on a late return, since you leave the penalty and interest unpaid.
Don’t change your address inside the header, as address changes run through Business Online Services or Form R-1.
Don’t file on paper without an approved waiver, because it does not meet the electronic mandate.
Don’t assume the state will switch your filing status for you mid-year, since changes take effect each January 1.

Filing on Your Own vs. With a Payroll Service

Many small employers file VA-5 themselves, while others hand it to a payroll service or accountant. The trade-offs help you decide which fits your business.

Pros of filing yourself (pro se):

No service fee, since the state’s eForms and Web Upload are free to use.
Full control, because you see and verify every figure before it submits.
Immediate confirmation, as you get the proof number on the spot.
Better understanding, since handling it builds your own grasp of the obligation.
Flexible timing, because you can file the moment your payroll closes.

Cons of filing yourself:

Higher error risk, since payroll tax math and the Line 2 adjustment trip up newcomers.
Time cost, as every period demands your attention by a hard deadline.
Penalty exposure, because a missed period or wrong figure lands on you directly.
No reconciliation help, since you must also align VA-5 totals with the annual VA-6 yourself.
Rate tracking, because you alone must watch the floating interest rate for late filings.

A payroll service reverses these trade-offs: you pay a fee but gain accuracy, deadline tracking, and automatic VA-6 reconciliation, which often pays for itself for employers with more than a handful of workers.

VA-5 vs. Related Withholding Forms

These forms work together, so knowing which is which prevents filing the wrong one.

Form	Purpose and When to Use It
VA-5	The periodic return for monthly, quarterly, and seasonal filers reporting tax withheld
VA-6	The annual summary every filer files by January 31 to reconcile the year’s withholding
VA-15	The semi-weekly payment voucher for employers withholding $1,000 or more per month
VA-16	The quarterly reconciliation that semi-weekly (VA-15) filers submit each quarter
VA-6H	The annual return for household employers (nanny tax) filing once a year

FAQs

Do I have to file Form VA-5 if I withheld no tax this period?

Yes. A return is required for every assigned period even with no tax due, and skipping it still earns the $10 minimum penalty.

Do I file VA-5 monthly or quarterly?

No single answer fits all; the Department assigns your status based on your average monthly withholding, with under $100 quarterly and $100 to under $1,000 monthly.

Do I put my federal withholding on Line 1?

No. Line 1 is Virginia income tax withheld only; entering federal withholding overstates your liability and triggers a balance notice.

Do I enter an underpayment on Line 2 as a positive number?

No. Show an underpayment as a negative figure on Line 2, or your Line 3 math will be wrong.

Do I need to attach anything to a Line 2 adjustment?

Yes. You must attach a detailed written explanation of the prior-period over- or underpayment, or the correction can stall.

Do I leave Line 4 blank if I file one day late?

No. Even a fraction of a month counts as a full month, so a late return owes 6% of tax due, never less than $10.

Do I owe both penalty and interest on a late VA-5?

Yes. Line 4 penalty and Line 5 interest are separate charges, and both apply when you file or pay after the due date.

Do I pay the Line 1 amount or the Line 6 amount?

No, not Line 1; pay the Line 6 total, which adds Line 3 tax, Line 4 penalty, and Line 5 interest.

Do I still file VA-5 if I also file VA-6?

Yes. VA-6 is the annual summary filed by January 31; it does not replace your periodic VA-5 returns.

Do I have to file electronically?

Yes. Virginia mandates electronic filing through eForms, Business Online Services, Web Upload, or ACH Credit unless you hold an approved waiver.

Do I change my business address right on the VA-5 header?

No. Update your address through Business Online Services or Form R-1 so the state’s records stay accurate.

Do I switch my own filing status when my withholding grows?

No. The Department reviews accounts yearly and mails status changes in December, effective the following January 1.

Do seasonal employers file VA-5 in months they have no payroll?

Yes. Seasonal filers must file VA-5 for each designated month, entering zero when there was no payroll.

Do I get charged extra if my bank rejects the payment?

Yes. A dishonored payment can add a $35 penalty under Va. Code § 2.2-614.1, on top of any late penalty.

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