Bulletin Number
VTB 81-12
Tax Type
Employer Income Tax Withholding
Description
Seasonal Filing of Virginia Withholding Tax Returns
Topic
Withholding of Tax
Date Issued
06-05-1981
SUBJECT: Seasonal Filing of Virginia Withholding Tax Returns
The 1981 General Assembly amended Virginia Code § 58-151.13 to allow employers who operate seasonal businesses to file withholding tax returns only for those months in which Virginia income tax is withheld (Senate Bill No. 572). This change is effective July 1, 1981.
Employers who qualify for seasonal filing must file returns by the same due dates as a regular monthly filer, i.e. the returns must be filed by the twentieth day of the following month except when the month closes a quarter in which case the return is due by the last day of the following month. Seasonal employers will not be required to make quarter/monthly payments. Employers who qualify both for seasonal and quarterly filing must select the filing system that best meets their needs. Such employers may not file quarterly returns only for those quarters in which they withhold income tax.
Registered employers desiring to file on a seasonal basis should make a written request and include a list of the months in which income tax is withheld. This information should be addressed to: Registration Unit, Processing Services Division, Department of Taxation, P. O. Box 760, Richmond Virginia 23206.
New employers should submit this information with the withholding registration application, Form VA-1. Form VA-1 is being revised to provide for the seasonal filing status and is expected to be available by September 1981.
Tax Bulletins