Virginia Form VA-6 is the Employer’s Annual or Final Summary of Virginia Income Tax Withheld, the year-end reconciliation return that every Virginia employer with a withholding account must file with the Virginia Department of Taxation by January 31. It matches the tax you paid in during the year against the tax shown on your employees’ W-2 and 1099 forms, and you file it electronically along with copies of those wage statements.
If the numbers do not line up, your account stays open, refunds for your workers can stall, and penalties of up to 30% can pile on. More than 250,000 Virginia employers file withholding returns each year, and the state warns that a missing or late VA-6 can delay tax return processing for every one of your workers while it verifies their identities. This guide walks you through the form line by line, using the current Rev. 12/21 version of the form.
Here is what you will learn:
- 🧾 What Form VA-6 reports and exactly who has to file it, even with zero tax due
- 📋 The documents and numbers to gather before you open the form
- 🖥️ How to fill out all 16 lines using eForms and the official worksheet
- 👥 Three real filer walk-throughs, from a tiny monthly filer to a closing business
- ⚠️ The costly mistakes that trigger holds, penalties, and rejected returns
What the Form Is and Who Must File It
Form VA-6 is a reconciliation return, not a payment voucher you send every month. Throughout the year you report and pay withholding on Form VA-5 (monthly or quarterly), Form VA-15 (semi-weekly), or Form VA-16 (semi-weekly quarterly reconciliation). The VA-6 then sums up everything you paid for the calendar year and compares it to the Virginia tax actually withheld on your wage statements, so the state can close out your year and credit your employees correctly.
Every employer who holds a Virginia withholding tax account must file the VA-6, whether they are a monthly, quarterly, semi-weekly, or seasonal filer. The form’s own instructions are blunt: a return must be filed even if no tax is due, as confirmed in the official form instructions. Household employers (the “nanny tax”) are the one exception, since they file the separate Form VA-6H instead.
The form is also a final return when you go out of business. If you stop paying wages mid-year, you file the VA-6 within 30 days after the last month wages were paid, rather than waiting until January 31. The Virginia Department of Taxation receives the form, Va. Code § 58.1-478 requires the annual reconciliation, and the January 31 deadline comes from the 2014 Appropriation Act change noted at the top of the form.
Take Priya, who runs a three-person design studio in Richmond. She pays Virginia withholding monthly on Form VA-5 all year, but those VA-5 filings do not close her year. Only the VA-6, filed by January 31 with her workers’ W-2s attached, tells the state her account is reconciled and complete.
Before You Start: Documents and Information You Need
Gather everything below before you log in, because the VA-6 cross-checks several numbers and a single missing figure can force you to refile. Set aside about 20 minutes if your records are clean.
- Virginia withholding account number. This is your 15-digit account number ending in a suffix like F001; using the wrong suffix sends your payment to the wrong account.
- Federal Employer Identification Number (FEIN). The state matches this to IRS records, and a mismatch can hold your filing.
- Legal business name and current mailing address. An outdated address means you miss the assessment or refund notice that follows.
- The calendar year you are reporting. Filing under the wrong year double-counts or skips a year of payments.
- Your 12 monthly (or 4 quarterly) payment totals. These feed Lines 1–12 and must exclude penalty and interest.
- All Forms W-2, W-2G, 1099, and 1099-R showing Virginia tax withheld. Without them the state cannot verify Line 14 or credit your employees.
- The total Virginia tax withheld shown on those statements. This single number is Line 14, the heart of the reconciliation.
- The count of W-2 and 1099 statements. This becomes Line 16, and an undercount flags your return for review.
- Your bank routing and account numbers. You pay any balance due electronically, so a wrong digit bounces the payment and adds a $35 returned-payment penalty.
- The signer’s name, phone number, and the filing date. The return is a sworn declaration, so an unsigned eForm will not submit.
Marcus, a first-year employer reporting his first full year of wages, learned this the hard way: he opened the eForm without his W-2 totals handy, guessed at Line 14, and had to amend after the numbers did not match. Pull every document first.
Where to Get the Form and How to Access It
Virginia no longer wants paper VA-6 returns from most filers. The state mandates electronic filing through one of four channels, so the “form” you use is usually an online screen, not a printed page. You can still download the official VA-6 PDF and worksheet to plan your numbers, then transfer them to the electronic return.
The fastest route for most small employers is the free VA-6 eForm, a fillable web form that needs no software and no signup. If you prefer a full account with payment scheduling and filing history, use Business Online Services. If you have many wage statements, Web Upload accepts spreadsheet and payroll-software files.
The form itself carries the revision marker Rev. 12/21 and DOC ID 306 in the bottom corner, so confirm you are looking at that version before you rely on the line layout. If you truly cannot file electronically, you may fax a waiver request with your business name, account number, contact person, phone, address, and reason to (804) 367-3015, as described in the form instructions. Waivers are temporary and the default expectation is online filing.
Step-by-Step: How to Fill Out Form VA-6 Line by Line
Work from the Worksheet printed below the dotted line on the PDF, then transfer each number to the matching line on the return. Keep the worksheet for your records and submit only the return data through your electronic channel. Every entry uses whole dollars and excludes penalty and interest unless noted.
Header: Account Number, FEIN, Name, and Address
The top block asks for ACCT NO., FEIN, NAME, ADDRESS, CITY, STATE, and ZIP CODE, the identifying information that ties the return to your withholding account.
Enter your 15-digit Virginia withholding account number in ACCT NO., your 9-digit federal number in FEIN, and your business name and mailing address exactly as registered with the state. In eForms these fields often pre-fill once you enter the account number.
For example, Priya Sharma files for Sharma Design Studio LLC and types account number 30-1234567-F001, FEIN 54-1234567, name SHARMA DESIGN STUDIO LLC, address 120 W Broad St, city RICHMOND, state VA, ZIP 23220.
A common edge case is a household-and-business owner with two accounts. If you have both, your withholding account suffix may be F002 or F003 rather than F001, so confirm the suffix before filing.
The most common mistake here is entering the wrong account suffix, which causes the state to apply your filing to a different account and treat the correct one as unfiled. Filers wrongly assume the suffix is always F001; it is not, and the wrong suffix can trigger a late-filing notice on an account you thought was current.
Calendar Year and Due Date
Near the header the form asks for the Calendar Year you are reporting and shows the Due Date.
Enter the four-digit calendar year in which the tax was withheld, not the year you are filing. For a normal annual return the due date is January 31 of the following year.
For example, a return covering wages paid in 2025 shows calendar year 2025 and due date 01/31/2026, even though Priya files it in late January 2026.
The edge case is a closed business: if you terminate operations during the year, your due date moves to within 30 days after the last month wages were paid, not the following January 31.
The frequent mistake is entering the filing year instead of the withholding year, which makes the state post your reconciliation to the wrong tax period and can leave the actual year showing as unfiled. People often believe the calendar year is whatever year the calendar shows when they file; it is the year the wages were paid.
Lines 1–12: Monthly Virginia Income Tax Paid
Lines 1 (January) through 12 (December) ask for the Virginia income tax you paid in for each month of the year, excluding any penalty and interest.
How you fill these depends on your filing frequency. Monthly and seasonal filers enter the amount paid each month on its line. Quarterly filers enter the amount paid each quarter only on Lines 3, 6, 9, and 12 and leave the other months blank. Semi-weekly filers enter the Virginia tax withheld each quarter as shown on their Form VA-16, again on Lines 3, 6, 9, and 12, per the form instructions.
For example, monthly filer Priya paid $1,840 in January and types 1840.00 on Line 1, then continues down the column. Quarterly filer Darnell Web, who owns a two-employee landscaping crew, paid $210 for the first quarter and types 210.00 on Line 3 while leaving Lines 1 and 2 empty.
A key edge case is a month with zero payroll: enter 0 (or leave blank where the system allows) rather than skipping it, so your totals still tie out.
The most common mistake is including penalty and interest you paid with a late VA-5 in these boxes, which inflates Line 13 and creates a phantom overpayment you then have to explain. Many filers think Lines 1–12 should match their bank withdrawals; they should match only the tax portion of each payment, never the penalty or interest added on top.
Line 13: Total Payments (Add Lines 1–12)
Line 13 asks for your Total Payments, the sum of every amount you entered on Lines 1 through 12.
Add all twelve lines and enter the result. In eForms this line usually calculates automatically, but verify it against your own worksheet.
For example, Priya’s twelve monthly entries add up to $22,080, so Line 13 reads 22080.00.
The edge case is a quarterly filer: even though only four lines hold numbers, Line 13 still totals all twelve boxes, so the four quarterly amounts simply add together.
The common mistake is hand-keying a total that does not match the lines above it, often after editing a month and forgetting to refresh the sum, which makes your reconciliation fail on Line 15. Filers sometimes assume the system always recalculates; if you type over an auto-calculated field, confirm the math yourself.
Line 14: Total Virginia Income Tax Withheld
Line 14 asks for the Total Virginia Income Tax Withheld as shown on the state copy of all your Forms W-2 and 1099.
Add the Virginia tax-withheld box from every W-2, W-2G, 1099, and 1099-R you issued, and enter that grand total. This number comes from your wage statements, not from your payment records.
For example, Priya’s three W-2s show Virginia withholding of $7,400, $7,360, and $7,320, so she enters 22080.00 on Line 14, matching her payments exactly.
A frequent edge case is a 1099-R for a retiree or a 1099-NEC for a contractor with Virginia withholding; that withholding belongs on Line 14 too, not just W-2 amounts.
The most common mistake is pulling Line 14 from your payroll register instead of the actual W-2/1099 state copies, which is the exact figure the state matches against the statements you submit, so any gap triggers a verification hold. People assume Line 13 and Line 14 should always be identical; they often differ slightly, and the form is built to capture that difference.
Line 15: Additional Payment (Line 13 less Line 14)
Line 15 asks for an Additional Payment, computed as Line 13 minus Line 14.
If Line 13 is less than Line 14, enter the difference as the additional tax you now owe and pay it electronically with the return. If Line 13 is larger than Line 14, you have an overpayment, so you leave Line 15 at zero and attach a written explanation of the overpayment to your return, as the form instructions require.
For example, Marcus paid $11,500 in VA-5 deposits but his W-2s show $11,900 withheld; Line 13 is smaller, so he enters 400.00 on Line 15 and pays $400. Priya, perfectly reconciled, enters 0.00.
The edge case is the overpayment: say you paid $12,000 but withheld only $11,700. You do not enter a negative number; you leave Line 15 at zero and attach an explanation so the state can review the $300 overpayment.
The biggest mistake on this line is skipping the overpayment explanation, which leaves the state unable to release your credit and can freeze the extra money indefinitely. Filers often believe an overpayment is automatically refunded; without the attached explanation, it sits unresolved.
Line 16: Total Number of Statements
Line 16 asks for the Total Number of Statements, meaning how many Forms W-2 and 1099 (state copy) are associated with this return.
Count every wage statement that shows Virginia income tax withheld and enter the whole number. This count must match the number of W-2 and 1099 records you submit electronically.
For example, Priya issued three W-2s and no 1099s, so Line 16 reads 3. Darnell issued two W-2s and one 1099-NEC with Virginia withholding, so he enters 3.
The edge case is a worker who got both a W-2 and a 1099 from you; count each statement separately, so that person adds 2 to your total.
The common mistake is entering your employee headcount instead of your statement count, which mismatches the files you upload and flags the return for manual review. People assume Line 16 equals the number of people they paid; it equals the number of statements showing Virginia withholding, which can be higher.
Signature, Date, and Phone Number
The bottom of the return carries a declaration that the information has been examined by me and to the best of my knowledge and belief is true, correct and complete, followed by Signature, Date, and Phone Number.
Sign the return (an electronic signature or your name in eForms), enter the date you file, and give a daytime phone number where the state can reach you. There is also a checkbox to mark if payment was made electronically.
For example, Priya types Priya Sharma, date 01/24/2026, phone 804-555-0142, and checks the electronic-payment box because she paid her balance through the eForm.
The edge case is a paid preparer or payroll service filing for you; they sign in their capacity but must reference your correct account number and suffix so the filing posts to your account.
The most common mistake is submitting an unsigned or undated return, which the system rejects and which can push you past January 31 into penalty territory. Filers assume an online submission does not need a signature; the declaration is legally binding, and the form will not file without it.
Three Filled-Out Examples Using Real Scenarios
Below are three common filers carried through the whole form. Each shows the key entries you would make.
Scenario 1: Priya, a monthly filer with three employees, perfectly reconciled
| Form Section | What Priya Enters |
|---|---|
| ACCT NO. / FEIN | 30-1234567-F001 / 54-1234567 |
| Name / Address | SHARMA DESIGN STUDIO LLC, 120 W Broad St, Richmond, VA 23220 |
| Calendar Year / Due Date | 2025 / 01/31/2026 |
| Lines 1–12 (monthly tax paid) | Twelve monthly amounts, e.g. Jan 1840.00 |
| Line 13 Total Payments | 22080.00 |
| Line 14 Total VA Tax Withheld | 22080.00 |
| Line 15 Additional Payment | 0.00 |
| Line 16 Number of Statements | 3 |
| Signature / Date | Priya Sharma / 01/24/2026 |
Scenario 2: Marcus, a quarterly filer who under-deposited and owes a balance
| Form Section | What Marcus Enters |
|---|---|
| ACCT NO. / FEIN | 30-7654321-F001 / 54-7654321 |
| Name / Address | MARCUS BREW CO INC, 55 King St, Alexandria, VA 22314 |
| Calendar Year / Due Date | 2025 / 01/31/2026 |
| Lines 3, 6, 9, 12 (quarterly tax paid) | 2700.00, 2900.00, 2950.00, 2950.00 |
| Line 13 Total Payments | 11500.00 |
| Line 14 Total VA Tax Withheld | 11900.00 |
| Line 15 Additional Payment | 400.00 (paid electronically) |
| Line 16 Number of Statements | 5 |
| Signature / Date | Marcus Bell / 01/28/2026 |
Scenario 3: Janet, filing a final VA-6 after closing her business in August
| Form Section | What Janet Enters |
|---|---|
| ACCT NO. / FEIN | 30-2468135-F001 / 54-2468135 |
| Name / Address | JANET’S CAFE LLC, 9 Market St, Norfolk, VA 23510 |
| Calendar Year / Due Date | 2025 / 09/30/2025 (30 days after last wages) |
| Lines 1–8 (monthly tax paid through August) | Jan–Aug amounts, e.g. Aug 610.00 |
| Lines 9–12 | Blank (no wages paid) |
| Line 13 Total Payments | 5180.00 |
| Line 14 Total VA Tax Withheld | 5180.00 |
| Line 15 Additional Payment | 0.00 |
| Line 16 Number of Statements | 4 |
| Signature / Date | Janet Cole / 09/15/2025 |
How to File the Completed Form
Virginia requires every withholding filer to file and pay electronically, so choose one of four channels. Remember that the VA-6 and your W-2/1099 data are separate submissions; you must send both by January 31, as the withholding-tax guidance stresses.
- eForms. File the free VA-6 eForm with no signup, pay any balance using your bank routing and account number, and keep the confirmation number the system shows you as proof of filing; processing is immediate.
- Business Online Services. Log in to your Business Account, file the return, schedule the payment by the due date, and save the filing-history record as proof; this is best if you want one dashboard for all returns.
- Web Upload. Use Web Upload to submit spreadsheet or payroll-software files when you have many statements, paying by your saved bank information and retaining the upload confirmation.
- ACH Credit. Initiate payment from your bank to the state under the Electronic Payment Guide; your bank confirmation is your proof of payment.
There is no filing fee for the VA-6 itself, and accepted payment methods are bank debit (ACH debit) through the portals or bank-initiated ACH credit. If a payment bounces, the state may add a $35 returned-payment penalty under Va. Code § 2.2-614.1, on top of any other penalty. Keep every confirmation number, because that is your only proof the return arrived.
What Happens After You File
Once your VA-6 posts, the state matches Line 14 and your statement count on Line 16 against the W-2 and 1099 files you submitted. When everything ties out and any Line 15 balance is paid, your withholding account for that year is reconciled and closed for the period, and your employees’ credits flow through cleanly.
If the numbers do not match, expect a notice. A short Line 14, a wrong statement count, or missing W-2 files can trigger a verification hold that, as the state warns, delays processing of your employees’ and retirees’ tax returns while it confirms their identities. An overpayment without an attached explanation simply sits until you respond.
If you filed a final return because you closed, you should also notify the state through Business Online Services that you are no longer liable for withholding, so the account stops expecting future returns. Otherwise the system keeps the account open and may flag you as a non-filer the next January.
Mistakes to Avoid When Filling Out the Form
- Skipping the return because no tax is due. The state requires a VA-6 even at zero, and not filing leaves your account open to non-filer penalties.
- Filing after January 31. Late filing can draw penalties up to 30% of the tax due, so a missed deadline gets expensive fast.
- Using the wrong account suffix. Your payment posts to the wrong account, and the correct one shows as unfiled.
- Including penalty and interest in Lines 1–12. It inflates Line 13 and creates a fake overpayment you must then explain.
- Pulling Line 14 from payroll registers instead of W-2s. The state matches Line 14 to the actual statements, so any gap triggers a hold.
- Forgetting the overpayment explanation on Line 15. Without it, the state cannot release your credit, freezing your money.
- Entering employee headcount on Line 16 instead of statement count. A mismatch with your uploaded files flags the return for review.
- Not submitting the W-2 and 1099 files. The VA-6 is separate, and missing wage data stalls your employees’ refunds.
- Entering the filing year instead of the withholding year. Your reconciliation posts to the wrong period and the real year looks unfiled.
- Submitting an unsigned or undated return. The system rejects it, which can push you past the deadline into penalties.
- Paying with a wrong bank number. A bounced payment adds a $35 returned-payment penalty plus late-payment charges.
Do’s and Don’ts
Do’s
- Do file even with zero tax, because the state mandates a return regardless and skipping it risks a non-filer penalty.
- Do reconcile Line 13 to Line 14 before submitting, since the whole form exists to catch that difference early.
- Do keep the worksheet and your confirmation number, because they are your proof of accurate filing.
- Do submit your W-2 and 1099 files by January 31, since they are a separate requirement from the VA-6.
- Do confirm your account suffix, because the wrong suffix misroutes the entire filing.
- Do attach an overpayment explanation when Line 13 exceeds Line 14, so the state can release your credit.
Don’ts
- Don’t include penalty or interest in Lines 1–12, because it corrupts your totals and creates phantom overpayments.
- Don’t guess Line 14 from memory, since the state matches it to your actual statements.
- Don’t miss the January 31 deadline, because the late-filing penalty can reach 30% of the tax due.
- Don’t mail a paper return when you are required to file electronically, since unauthorized paper filings may not be processed.
- Don’t forget a final return within 30 days of closing, because waiting until January 31 makes it late.
- Don’t ignore a verification notice, since unresolved mismatches stall your employees’ refunds.
Pros and Cons of Filing on Your Own vs. With Help
| Filing on Your Own (Pro Se) | Filing With a Payroll Service or CPA |
|---|---|
| Free through eForms, since the state charges no filing fee | Costs a service or preparer fee, which adds overhead |
| Full control and immediate confirmation, so you know it filed | The provider handles submission, freeing your time |
| Builds your own understanding of the reconciliation | Less hands-on learning, since someone else does the math |
| Risk of math or suffix errors if you are new, which can trigger holds | Lower error risk, because providers file these routinely |
| You must track the January 31 deadline yourself | The provider tracks deadlines, reducing missed-filing risk |
| Best for small employers with a handful of statements | Best for larger payrolls or multi-account owners with complex suffixes |
FAQs
Do I have to file Form VA-6 if I withheld no tax this year?
Yes. The form’s instructions state a return must be filed even if no tax is due, so file a zero VA-6 by January 31 to keep your account in good standing.
Is Form VA-6 the same as the VA-5 I file each month?
No. The VA-5 reports and pays withholding during the year, while the VA-6 is the once-a-year reconciliation that sums those payments and matches them to your W-2 and 1099 totals.
Do household employers use Form VA-6?
No. Household (“nanny tax”) employers file the separate Form VA-6H annually instead, reporting only domestic-service wages paid in the private home.
Can I file Form VA-6 on paper?
No. Virginia mandates electronic filing through eForms, Business Online Services, Web Upload, or ACH Credit, and you may only file paper after the state grants a temporary waiver.
Do I write my W-2 totals or my payment totals on Line 14?
No, not payment totals. Line 14 is the total Virginia tax withheld shown on the state copy of your W-2 and 1099 forms, not the amounts you deposited during the year.
Should I enter penalty and interest I paid on Lines 1–12?
No. Lines 1–12 capture only the Virginia income tax paid each month or quarter, excluding any penalty and interest, which would otherwise distort your totals.
Do I count people or statements on Line 16?
No, not people. Line 16 is the number of W-2 and 1099 statements showing Virginia withholding, so a worker with both a W-2 and a 1099 counts as two.
What do I do if Line 13 is larger than Line 14?
Yes, there is a step: leave Line 15 at zero and attach a written explanation of the overpayment so the state can review and release your credit.
When is Form VA-6 due if I close my business mid-year?
Yes, the deadline moves: file within 30 days after the last month you paid wages, rather than waiting until the following January 31.
Do I have to submit W-2 and 1099 forms with the VA-6?
Yes. You must electronically submit each W-2, W-2G, 1099, and 1099-R showing Virginia withholding, and they are a separate submission also due January 31.
Can a payroll service file my VA-6 for me?
Yes. A service or CPA can file it, but they must reference your correct account number and suffix so the return and payment post to the right account.
What penalty applies if I file or pay late?
Yes, there are penalties: late filing or payment can reach a maximum of 30% of the tax due, with interest accruing until you pay, plus a $35 charge for any bounced payment.
Is there a fee to file Form VA-6?
No. The VA-6 itself carries no filing fee; you pay only any additional withholding tax shown on Line 15 plus penalties or interest if you file late.
Related reading
- How to Fill Out Virginia Withholding Form VA-4 + FAQs
- How to Fill Out West Virginia Withholding Form IT-104 + FAQs
- How to Fill Out Virginia Form 760 (w/Examples) + FAQs
- How to Fill Out Virginia Form R-1 (w/Examples) + FAQs
- How to Fill Out Virginia Form VA-4 (w/Examples) + FAQs
- How to Fill Out Virginia Form VA-5 (w/Examples) + FAQs