Overview
Virginia employers must comply with state income tax withholding and unemployment insurance (UI) requirements. State income tax withholding is administered by the Virginia Department of Taxation, while unemployment insurance is administered by the Virginia Employment Commission (VEC). The TaxBandits Public API supports the automation of Form VA-5Q for quarterly withholding and Form VA-5M for monthly withholding.
Forms supported
| Form | Type | Filing frequency | Due date |
|---|---|---|---|
| VA-5Q | Withholding | Quarterly | April 30, July 31, October 31, January 31 |
| VA-5M | Withholding | Monthly | 25th day of the following month |
Form VA-5Q – Quarterly Withholding Return
Form VA-5Q is used by Virginia employers assigned a quarterly withholding filing schedule to report state income tax withheld during the quarter. Employers with an average monthly withholding liability of less than $100 are generally assigned quarterly filing status.
Form VA-5M – Monthly Withholding Return
Form VA-5M is used by employers assigned a monthly withholding filing schedule. Employers with an average monthly withholding liability of more than $100 but less than $1,000 are generally assigned monthly filing status.
Key Compliance Notes
- Virginia employers subject to state income tax withholding must file returns according to the filing frequency assigned by Virginia Tax.
- Employers with an average monthly withholding liability of less than $100 are generally assigned quarterly filing status.
- Employers with an average monthly withholding liability of more than $100 but less than $1,000 are generally assigned monthly filing status.
- Employers with an average monthly withholding liability of $1,000 or more are generally assigned semi-weekly filing status.
- Zero filing is required for VA-5Q and VA-5M; a return must be submitted even when there is no tax due.
Filing Due Dates
| Quarter | Reporting Period | VA-5Q due date |
|---|---|---|
| Q1 | January – March | April 30 |
| Q2 | April – June | July 31 |
| Q3 | July – September | October 31 |
| Q4 | October – December | January 31 |
For monthly withholding filers, Form VA-5M is due on the 25th day of the month following the reporting month.
API Endpoints
The TaxBandits Public API provides state-specific endpoints for creating, updating, and retrieving Virginia withholding filings.
- Create — Creates a Virginia quarterly Form VA-5Q/VA-5M withholding return.
- Update — Updates a previously created Virginia withholding return before it is transmitted.
- Get — Retrieves the details of a previously created Virginia withholding return.
Common Endpoints
List– Retrieves a list of created or transmitted state filings.Delete– Deletes an in-progress filing before transmission.Transmit– Transmits the filing to the state agency.RequestPdfUrls– Retrieves PDF URLs for the filing.Status– Retrieves the filing status.
New Hire Reporting
Virginia employers must report newly hired and rehired employees to the Virginia New Hire Reporting Center within 20 days of the hire or rehire date. Virginia also requires employers to report new independent contractors within 20 days of the start of the contract. Employers submitting reports electronically may use the state's permitted multiple monthly transmission schedule.
Authentication
The Virginia withholding endpoints require an OAuth 2.0 access token obtained through the TaxBandits Auth method. The access token must be passed as a Bearer token in the request header.
Sandbox & Webhooks
The TaxBandits Sandbox can be used to simulate the Virginia withholding filing and verification flow without submitting actual data to the state agency.