Substitute Forms Specifications
The Virginia Department of Taxation (Department) designed this page to provide overall standards and specifications for Substitute Forms.
The "Substitute Forms" (i.e. substitute versions of existing official tax forms) are required to be specially formatted and displayed to ensure proper processing of customer information via the Department's paper processing systems. Details that are specific to each form/return/schedule/voucher are provided separately in "Spec Documents", which are also located on this page.
Software Partner Agreement
Every tax year the Department requires all software vendors to complete and submit the applicable Software Partner Agreement(s). Details for this requirement are provided in the agreement documents below.
- Virginia Substitute Forms Software Partner Agreement - Tax Year 2016
- Virginia Electronic Filing Software Partner Agreement - Tax Year 2016
Use the Substitute Forms email box for comments/questions in addition to the information covered in the Resources and the Specifications below.
- Guidelines & Standards for Formatting, Content & Approval
- Check Digit Calculator
- 760CG Exact Positioning Specifications (TY2016) - Spreadsheet or PDF
- 760CG Substitute Forms (TY2016) - Test Scripts
- Early Release Forms
- Return to Tax Professionals page
Substitute Forms Specifications
Specifications are provided for each form / form package that is part of the Substitute Forms Approval process.
Only the forms listed in the table below go through the Substitute Forms Approval Process. If a form is not listed, review the Forms section of our website to determine the appropriate name field format and length. Forms not listed below must not be sent for Substitute Forms approval.
Each document details requirements specific to the form and includes an image of the form in its completed state (when applicable). A version with grid lines displayed is also provided for voucher-sized forms and the 760CG series. Full size forms with 1D Barcodes are grouped together by tax type.
Please note - Individual Income, Corporation, Pass-Through Entity and Insurance Premiums forms require annual updates as preparation for the next tax year. The substitute versions of these forms will be removed from this page and replaced with new versions once the tax year updates are complete.
|Sales and Use Tax - Substitute Forms|
|Sales and Use Tax -
|AST-3, MVR-420, MVR-420B, ST-6, ST-6B, ST-6R, ST-7, ST-8, ST-8B,
ST-8R, ST-9, ST-9B, ST-9R, VM-2 & VM2-B
|- - -||10/20/15|
|AST-2||Dealer's Aircraft Sales & Use Tax Return||05/2006||05/16/14|
|DM-1||Digital Media Fee Tax Return||07/2013||05/16/14|
|MVR-420V||Motor Vehicle Rental Tax Voucher||03/2014||05/16/14|
|ST-6V||Direct Pay Permit Sales Tax Payment Voucher||07/2015||03/28/16|
|ST-7V||Business Consumer's Use Tax Payment Voucher||03/2016||03/28/16|
|ST-8V||Out-of-State Dealer's Use Tax Payment Voucher||07/2015||10/20/15|
|ST-9V||Retail Sales & Use Tax Payment Voucher||03/2013||10/20/15|
|T-1||Tire Recycling Fee Tax Return||06/2013||05/16/14|
|VM-2V||Vending Machine Dealer's Sales Tax Voucher||03/2016||03/28/16|
|WCT-2||Dealer's Monthly Return of Watercraft Sales & Use Tax||01/2015||10/20/15|
|Withholding Tax - Substitute Forms|
|VA-5 Monthly||Monthly Withholding Tax Return||04/2015||10/20/15|
|VA-5 Quarterly||Quarterly Withholding Tax Return||04/2015||10/20/15|
|VA-6||Annual / Final Withholding Tax Reconciliation||04/2014||10/20/15|
|VA-6H||Household Annual Withholding Tax Reconciliation||04/2014||10/20/15|
|VA-15||Semi-Weekly Withholding Tax Payment||02/2015||10/20/15|
|VA-16||Quarterly Withholding Reconciliation of VA-15 Payments||02/2015||10/20/15|
|Miscellaneous - Substitute Forms|
|Miscellaneous Taxes -
|Forms 404, 1034, 1035, CT-75, CT-75B & TT-8||- - -||10/20/15|
|CO-1||Corn Assessment Tax Return||05/2006||05/16/14|
|CT-75V||Communication Taxes Voucher||04/2015||10/20/15|
|CX-1||Cotton Assessment Tax Return||08/2006||05/16/14|
|EG-1||Egg Excise Tax Return||04/2015||10/20/15|
|Form 200||Litter Tax Return||03/2016||03/28/16|
|PN-1||Peanut Excise Tax Return||05/2013||05/16/14|
|SG-1||Small Grains Assessment Tax Return||07/2005||05/16/14|
|SH-1||Sheep Assessment Tax Return||05/2006||05/16/14|
|TT-8V||Tobacco Products Tax Voucher||02/2015||10/20/15|