Virginia Income Tax Withholding and Administration

General Withholding Requirement: Virginia income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: Virginia Form VA-4 must be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: Virginia has reciprocal agreements in effect with the District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia.

Administration:

Virginia Department of Taxation
Division of Income Tax Withholding
P.O. Box 1115
Richmond, Virginia 23208-1115
Telephone: 804-367-8038

Local Tax Jurisdictions: None.


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