The Virginia VA-6H form is the Household Employer’s Annual Summary of Virginia Income Tax Withheld. This form is essential for certain employers who hire household service employees, allowing them to report and pay withheld income tax annually. It's crucial to file this form electronically by January 31 each year to avoid penalties.
The Virginia VA-6H form serves as an essential tool for household employers to report the annual summary of Virginia income tax withheld from their employees' wages. This form is specifically designed for those who employ household service workers, such as nannies or housekeepers, and allows them to file and pay taxes on an annual basis. Notably, the due date for submitting the VA-6H, along with Forms W-2, has been set to January 31, as established by the 2014 Appropriation Act. To streamline the process, all employers are mandated to file electronically, utilizing platforms such as eForms, Business iFile, or ACH Credit. In instances where electronic filing poses challenges, employers may request a temporary waiver by providing relevant details about their business and the reason for the request. Additionally, the form requires employers to report total quarterly wages and the corresponding Virginia income tax withheld. It is critical for employers to adhere to the filing procedures to avoid penalties, which can accumulate if returns are filed late. This article will delve into the specifics of the VA-6H form, including its filing requirements, penalties for non-compliance, and the steps needed to ensure accurate and timely submissions.
Form VA-6H Household Employer’s Annual Summary of Virginia Income Tax Withheld
Due Date Change: The 2014 Appropriation Act changed the annual due date for filing Form VA-6H and copies of Forms W-2 to January 31.
Electronic Filing Mandate: All employers must file all returns and make all payments electronically using eForms, Business iFile or ACH Credit. Employers must also file Forms W-2 and 1099 electronically. See www. tax.virginia.gov for information on these electronic filing options.
If you are unable to file and pay electronically, you may request a temporary waiver. A waiver form is available for download on the Department’s website. The request must provide your business name, Virginia tax account number, contact person, phone number, mailing address, the reason for the request, and the date when you will be able to file and pay electronically. Fax your request to (804) 367-3015.
General: Certain employers of household service employees may elect to file and pay the Virginia income tax withheld from their employees’ salaries on an annual basis at the same time that they submit the employees’ Forms W-2 for the year. The employment must consist exclusively of domestic service in the private home of the employer.
To register for this annual filing option, go to the Department’s website at www.tax.virginia.gov and use iReg or complete and file Form R-1H, which is also available on the Department’s website.
All household employers are required to electronically file an annual Form VA-6H, Household Employer’s Annual Summary of Virginia Income Tax Withheld. In addition, all employers are required to electronically submit the equivalent of the state copy of the Forms W-2 and 1099 that were provided to each employee.
Filing Procedure: File Form VA-6H and Form W-2 by January 31 of the year following the calendar year in which taxes were withheld from employees. File and pay electronically using eForms or iFile at www.tax. virginia.gov. A return must be filed even if no tax is due. If you file the return and/or pay the tax after the due date, a penalty will be assessed. The penalty is 6% of the tax due for each month or fraction of a month, not to exceed 30%. For late filing and payment, interest is assessed at the rate established in § 6621 of the Internal Revenue Code, plus 2%.
If your bank does not honor any payment to the Department, the Department may impose a penalty of $35 as authorized by VA. CODE
§2.2-614.1. This penalty is in addition to other penalties such as the penalty for late payment of a tax.
Change of Address/No Longer Employ Household Staff: If you change your address or no longer employ household staff, use Business iFile at www.tax.virginia.gov.
Questions: If you have any questions about this return, call (804) 367- 8037, use Live Chat on the Department’s website or write the Virginia
Department of Taxation, P.O. Box 1115, Richmond, VA 23218-1115.
Worksheet: Complete this worksheet and transfer line entries to the corresponding line numbers on Form VA-6H below. Retain the worksheet for your records.
Lines 1 - 4: Enter the total quarterly wages in Column B and the total quarterly Virginia income tax withheld in Column C.
Line 5: Enter the total of Virginia income tax withheld in Lines 1C through 4C.
Line 6: Enter the amount of payments submitted during the period in Column C.
Line 7: Enter the net amount due in Column C.
Line 8: Enter the total number of Form W-2 statements (state copy) sent with this return in Column C.
A. Quarter
B. Total Wages
C. Virginia Tax
Withheld
1.
First Quarter
(January - March)
2.
Second Quarter
(April - June)
3.
Third Quarter
(July - September)
4.
Fourth Quarter
(October - December)
5.
Total Virginia Income Tax Withheld Add Lines 1C through 4C
6.
Payments (if any) Made During Period
7. Net Amount Due - Line 5 minus Line 6. If you overpaid, fill in the
refund box on Line 7C of Form VA-6H.
8.
Total Number of Statements - Enter the total number of
Form W-2 statements associated with this return
Preparation of Return: Transfer the entries from the worksheet above to the corresponding line numbers on the Form VA-6H.
Declaration and Signature: Be sure to sign and date the return.
Make checks payable to VA Department of Taxation. Mail return and payment to Virginia Department of Taxation, P.O. Box 27264, Richmond, VA 23261-7264.
File and pay online at www.tax.virginia.gov. It’s fast, easy and secure. Plus it’s free!
DETACH AT DOTTED LINE BELOW. DO NOT SEND ENTIRE PAGE.
Form VA-6H
Household Employer’s Annual Summary of Virginia Income Tax Withheld
(DOC ID 366)
Due January 31
VA Department of Taxation
FOR ASSISTANCE, CALL (804) 367-8037.
P.O. Box 27264
Richmond VA 23261-7264
-6H W - REV 04/14
Calendar Year
FEIN
0000000000000000 3668888 00000
ACCT NO.
NAME
ADDRESS
CITY
STATE
ZIP
I declare that this return (including accompanying schedules and statements) has been examined by me and to the best
1B. First Quarter Wages
2B. Second Quarter Wages
3B. Third Quarter Wages
4B. Fourth Quarter Wages
5C. Total VA Tax Withheld
6C. Previously Submitted Payments
7C. Net Amount
Due from Line 7Refund
.
2601189 VA
of my knowledge and belief is true, correct and complete.
8C. Total Number of Statements
Number of W-2 statements sent
with this return.
Signature
Date
Do not write in the space to the right.
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