No. Get Virginia tax filing reminders and tax news for individuals and businesses. You are required to file W-2 and 1099 statements with Virginia Tax when those statements reflect Virginia income tax withheld. April 30, 2021, if you were not required to file with the IRS, but do have to file with us. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages. Complete instructions for withholding Virginia income tax from wages, salaries, and other payments are contained in the Virginia Employer Withholding Instructions. No. Through the State Unemployment Tax Act (SUTA), states levy a payroll tax on employers to fund the majority of their unemployment benefit programs. Virginia Economic Development Partnership; Household Employers. Monthly filers must also file Form VA-6, Employer's Annual Summary of Virginia Income Tax Withheld. If you’re a new employer, your rate will be between 2.51% and 6.21%. Federal withholdings are 10 percent of your gross benefit payment. The Virginia Employment Commission will send you (and the IRS) Form 1099G at the year’s end detailing the benefits you received plus any federal tax withholdings elected. Each method requires authentication as described in the guides below: If you need help with Web Upload, email us at WebUpload@tax.virginia.gov. If your average tax liability is more than $1,000 per month, you will be assigned a semi-weekly filing status. Why withholding taxes on your weekly unemployment check can be a good idea. State of Virginia Resources. All filers must file Form VA-6, Employer's Annual Summary of Virginia Income Tax Withheld or Form VA-6H, Household Employer's Annual Summary of Virginia Income Tax Withheld. Box 26441 Richmond, VA 23261-6441. To request this waiver, the employer must have no more than 5 employees subject to Virginia income tax withholding. Should I register for a household employer's withholding account? If you are already filing for a domestic employee under a regular quarterly or monthly withholding tax account, be sure to close that account when you register for your new household employer's account, and request that any payments made for the current year be transferred to the new account. Although many accounts will carry a suffix of F001, this will not always be the case. For details, refer to the Federal Employment Tax Regulations, which are available at www.irs.gov. The wage base for SUI is $8,000 of each employee’s taxable income. I registered for a household employer withholding tax account, but I didn't have any employees this year. How do I know if an employee qualifies as a household employee? What is a household employer? If your business is required to file Form 1099-K with the IRS, you’ll also need to file a copy of each 1099-K related to a Virginia taxpayer or an individual with a Virginia mailing address with Virginia Tax. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes flexible spending account - health care and dependent care deductions) from the amount computed instep 1. Virginia Employer Withholding Instructions, Recordkeeping for Individual Income Tax Purposes, First Time Home Buyer Savings Account Subtraction, Power of Attorney and Tax Information Authorization, Remote Sellers, Marketplace Facilitators & Economic Nexus, Tax Professionals - Reporting Data Breaches, Virginia Tax Personal Identification Number (PIN). If I have a household employee and other business employees, can I include tax for all of them on my annual Virginia Household Employer's return? The $1,200 federal stimulus checks many Americans are getting are not subject to income tax, but unemployment benefits are. Enclosed is §60.2-229 from the Code of Virginia, which may be relevant to your question. As described under Basic Instructions for Household Employers, you need to determine whether you are required to withhold Virginia income tax from your employee's wages. General Requirements. The FPUC program provided an additional $600 per week in unemployment compensation per recipient through July 2020. Employers must file withholding returns whether or not there is withholding tax owed. The 2021 rates range from 1.5% to 8.5% on the first $12,000 in wages paid to each employee in a calendar year. When you file Form VA-6, you must submit each federal Form W-2, W-2G, 1099, or 1099-R that shows Virginia income tax withheld.