§ 58.1-478. Withholding tax statements for employees; employers must fileannual returns with Tax Commissioner.
A. Every person required to deduct and withhold from an employee's wagesunder this article shall furnish to each such employee in respect to theremuneration paid by such person to such employee during the calendar year,on or before January 31 of the succeeding year, or if his employment isterminated before the close of such calendar year, on the day on which thelast payment of remuneration is made, a written statement in duplicateshowing the following: (i) the name of such person; (ii) the name of theemployee and his social security account number; (iii) the total amount ofwages; and (iv) the total amount deducted and withheld under this article bysuch employer.
B. The written statements required to be furnished pursuant to this sectionin respect of any remuneration shall be furnished at such other times, shallcontain such other information, and shall be in such form as the TaxCommissioner may by regulations prescribe.
C. 1. Every employer shall file an annual return with the Tax Commissioner,setting forth such information as the Tax Commissioner may require, not laterthan February 28 of the calendar year succeeding the calendar year in whichwages were withheld from employees, and such annual return shall beaccompanied by an additional copy of each of the written statements furnishedeach employee under subsections A and B of this section.
2. Every employer who furnishes 250 or more written statements to employeesunder subsections A and B for any calendar year beginning before January 1,2010, who furnished 150 or more such statements for any calendar yearbeginning on and after January 1, 2010, or who furnishes 50 or more suchstatements for any calendar year beginning on and after January 1, 2011,shall file the annual report required under this subsection using anelectronic medium using a format prescribed by the Tax Commissioner. Waiversshall be granted only if the Tax Commissioner finds that this requirementcreates an unreasonable burden on the employer. All requests for waiver shallbe submitted to the Tax Commissioner in writing. Employers who furnish fewerthan 250 written statements to employees under subsections A and B may, atsuch employer's option, file such annual report on an electronic medium inlieu of filing the annual report on paper.
D. The Tax Commissioner shall have the authority to require every employer tofurnish the names and social security numbers of all employees whose wages orwithholding amounts for the taxable year are below levels specified by theCommissioner.
(Code 1950, § 58-151.14; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984, c. 675;1987, c. 9; 1998, c. 335; 2001, cc. 297, 307; 2010, cc. 36, 151.)
§ 58.1-478. Withholding tax statements for employees; employers must fileannual returns with Tax Commissioner.
A. Every person required to deduct and withhold from an employee's wagesunder this article shall furnish to each such employee in respect to theremuneration paid by such person to such employee during the calendar year,on or before January 31 of the succeeding year, or if his employment isterminated before the close of such calendar year, on the day on which thelast payment of remuneration is made, a written statement in duplicateshowing the following: (i) the name of such person; (ii) the name of theemployee and his social security account number; (iii) the total amount ofwages; and (iv) the total amount deducted and withheld under this article bysuch employer.
B. The written statements required to be furnished pursuant to this sectionin respect of any remuneration shall be furnished at such other times, shallcontain such other information, and shall be in such form as the TaxCommissioner may by regulations prescribe.
C. 1. Every employer shall file an annual return with the Tax Commissioner,setting forth such information as the Tax Commissioner may require, not laterthan February 28 of the calendar year succeeding the calendar year in whichwages were withheld from employees, and such annual return shall beaccompanied by an additional copy of each of the written statements furnishedeach employee under subsections A and B of this section.
2. Every employer who furnishes 250 or more written statements to employeesunder subsections A and B for any calendar year beginning before January 1,2010, who furnished 150 or more such statements for any calendar yearbeginning on and after January 1, 2010, or who furnishes 50 or more suchstatements for any calendar year beginning on and after January 1, 2011,shall file the annual report required under this subsection using anelectronic medium using a format prescribed by the Tax Commissioner. Waiversshall be granted only if the Tax Commissioner finds that this requirementcreates an unreasonable burden on the employer. All requests for waiver shallbe submitted to the Tax Commissioner in writing. Employers who furnish fewerthan 250 written statements to employees under subsections A and B may, atsuch employer's option, file such annual report on an electronic medium inlieu of filing the annual report on paper.
D. The Tax Commissioner shall have the authority to require every employer tofurnish the names and social security numbers of all employees whose wages orwithholding amounts for the taxable year are below levels specified by theCommissioner.
(Code 1950, § 58-151.14; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984, c. 675;1987, c. 9; 1998, c. 335; 2001, cc. 297, 307; 2010, cc. 36, 151.)
§ 58.1-478. Withholding tax statements for employees; employers must fileannual returns with Tax Commissioner.
A. Every person required to deduct and withhold from an employee's wagesunder this article shall furnish to each such employee in respect to theremuneration paid by such person to such employee during the calendar year,on or before January 31 of the succeeding year, or if his employment isterminated before the close of such calendar year, on the day on which thelast payment of remuneration is made, a written statement in duplicateshowing the following: (i) the name of such person; (ii) the name of theemployee and his social security account number; (iii) the total amount ofwages; and (iv) the total amount deducted and withheld under this article bysuch employer.
B. The written statements required to be furnished pursuant to this sectionin respect of any remuneration shall be furnished at such other times, shallcontain such other information, and shall be in such form as the TaxCommissioner may by regulations prescribe.
C. 1. Every employer shall file an annual return with the Tax Commissioner,setting forth such information as the Tax Commissioner may require, not laterthan February 28 of the calendar year succeeding the calendar year in whichwages were withheld from employees, and such annual return shall beaccompanied by an additional copy of each of the written statements furnishedeach employee under subsections A and B of this section.
2. Every employer who furnishes 250 or more written statements to employeesunder subsections A and B for any calendar year beginning before January 1,2010, who furnished 150 or more such statements for any calendar yearbeginning on and after January 1, 2010, or who furnishes 50 or more suchstatements for any calendar year beginning on and after January 1, 2011,shall file the annual report required under this subsection using anelectronic medium using a format prescribed by the Tax Commissioner. Waiversshall be granted only if the Tax Commissioner finds that this requirementcreates an unreasonable burden on the employer. All requests for waiver shallbe submitted to the Tax Commissioner in writing. Employers who furnish fewerthan 250 written statements to employees under subsections A and B may, atsuch employer's option, file such annual report on an electronic medium inlieu of filing the annual report on paper.
D. The Tax Commissioner shall have the authority to require every employer tofurnish the names and social security numbers of all employees whose wages orwithholding amounts for the taxable year are below levels specified by theCommissioner.
(Code 1950, § 58-151.14; 1962, c. 612; 1971, Ex. Sess., c. 171; 1984, c. 675;1987, c. 9; 1998, c. 335; 2001, cc. 297, 307; 2010, cc. 36, 151.)
