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Virginia Insurance Premiums License Tax Estimated Payment Vouchers
Extracted from PDF file 2024-virginia-form-800es.pdf, last modified August 2023Insurance Premiums License Tax Estimated Payment Vouchers
Form 800ES 2024 Virginia Insurance Premiums License Tax Estimated Tax Payment Vouchers ONLINE SERVICES The Department’s website, www.tax.virginia.gov, has information to help you with your tax filing responsibilities. • eForms: File and pay your estimated tax online for free. Simply complete the online version of the paper estimated voucher by entering the tax information as you would if you were completing a paper form. • Business Online Services: An online version of the estimated voucher allows you to enter tax information as you would if you were completing a paper form and schedule your date of payment. • EFT Credit: Electronically send your tax payment. See our Electronic Payment Guide for details. • Email Updates: Sign up to receive email updates on topics you select, including reminders about upcoming return due dates. • PDF Forms: Virginia tax forms are available to print or download. • Secure Email: Use our Business Online Services Secure Message Center. INSTRUCTIONS FOR 2024 FORM 800ES DECLARATION OF ESTIMATED TAX FOR THE INSURANCE PREMIUMS LICENSE TAX FILING REQUIREMENTS – Any company with annual direct gross premiums license tax liability that is expected to exceed $3,000 (after tax credits) is required to file estimated payments. Declarations must be dated and signed by a company officer. For more information, call (804) 404-4163. WHERE TO FILE AND PAY – You can file and pay online at www.tax.virginia.gov. For paper filing, file the declaration with the Virginia Department of Taxation, P.O. Box 26179, Richmond, VA 23260-6179. The declaration must be accompanied by a check or money order made payable to the Virginia Department of Taxation for the amount of the installment due. WHEN TO FILE AND PAY – Insurance companies should follow the declaration and payment schedule shown in the table below. When the last day on which a tax return must be filed or a tax must be paid falls on a Saturday, Sunday, or legal holiday, you may file and make payment without penalty or interest on the next succeeding business day. FAILURE TO PAY – Underpayment of estimated insurance premiums license tax will generally result in an addition to the tax from the due date of the installment until paid, or until the due date for filing the annual return, whichever is earlier. If the company has an underpayment of estimated tax and believes an addition to the tax should not be assessed, Form 800C, Underpayment of Virginia Estimated Premiums License Tax, must be enclosed with the company’s premiums license tax return along with schedules that support the applicable exception. OTHER INQUIRIES – Call (804) 404-4163 or write Virginia Department of Taxation, P.O. Box 715, Richmond, VA 23218‑0715. Do not mail returns to this address. DECLARATION AND PAYMENT SCHEDULE The date the declaration is to be filed and the number and amount of installments to be paid is determined in accordance with the following table. If the requirements are first met— The declaration must be filed on or before— The number of installments to be paid is— before the 1st day of the 4th month of the taxable year April 15 4 after the last day of the 3rd month and before the 1st day of the 6th month of the taxable year June 15 3 after the last day of the 5th month and before the 1st day of the 9th month of the taxable year September 15 2 after the last day of the 8th month and before the 1st day of the 12th month of the taxable year December 15 1 Va. Dept. of Taxation 2616001-W Rev. 08/23 The following percentages of the estimated tax must be paid on or before the 15th day of — April June September December 25% 25% 25% 25% 33 1/3% 33 1/3% 33 1/3% 50% 50% 100% Page 1 2024 Estimated Tax Worksheet (This is your record – retain for your files) Estimated Direct Gross Premiums Rate Initial Premiums License Tax LIFE & ACCIDENT and HEALTH INSURANCE COMPANIES: Life $ .00 X 2.25% = $ .00 Disability & Double Indemnity $ .00 X 2.25% = $ .00 Accident & Sickness $ .00 X 2.25% = $ .00 Industrial Sick Benefit $ .00 X 1.00% = $ .00 TOTAL $ .00 $ .00 $ .00 $ .00 A. Estimated tax payable this year from above worksheet. Enter this amount on Line 2 of the voucher...................... 1A. $ B. If first filing is on or before: April 15, 2024 enter 1/4 of Line 1A here. June 15, 2024 enter 1/3 of Line 1A here. Sept. 15, 2024 enter 1/2 of Line 1A here. Dec. 15, 2024 enter amount on Line 1A here........................................................................................................... 1B.. $ .00 FIRE, CASUALTY, and TITLE INSURANCE COMPANIES: All lines of insurance (except Workers’ Compensation) less dividends to policyholders of Mutual Insurance Companies. X 2.25% = 1. Complete the Estimated Tax Worksheet below to compute your estimated tax for 2024. .00 2. Enter the estimated payment amount from Line 1B (above), on Line 3 of the first voucher. 3. The amount of SUBSEQUENT installment payments due (to be shown on Line 2 of the appropriate voucher) will be the amount shown on Line 1B (above). HOW TO COMPLETE THE FORM 800ES VOUCHERS 1. 2. 3. 4. 5. 6. Enter your Virginia tax account number. Enter the federal employer identification number, NAIC / license number, name, address, city, state, and ZIP Code on each voucher. Enter on Line 2 of the voucher the amount shown on Line 1A of the worksheet. Enter on Line 3 of the voucher the amount of your payment shown on Line 1B of the worksheet. Sign the first voucher you file and detach. You need not sign SUBSEQUENT vouchers UNLESS you are amending your estimate. Enclose a check or money order made payable to the Virginia Department of Taxation to the voucher and mail it to the Virginia Department of Taxation, P.O. Box 26179, Richmond, VA 23260-6179. PRINT YOUR VIRGINIA TAX ACCOUNT NUMBER ON YOUR CHECK OR MONEY ORDER. Fill in the following Estimated Tax Payment Record for your own personal tax record. 7. For each SUBSEQUENT installment, enter your payment on Line 3 of the voucher, enclose your check or money order before mailing it. Be sure to print your Virginia tax account number on your check or money order. HOW TO AMEND FORM 800ES If it is necessary to amend Form 800ES, follow these steps: 1. Fill out the Amended Computation schedule below. 2. Enter the revised amounts of estimated tax and payment from Line 4 below on the NEXT voucher due. 3. File online or sign the voucher, detach, and mail with required payment on or before required due date. 4. For each subsequent installment, enter the payment on Line 3 of the voucher, and enclose a check or money order before mailing. Print your Virginia tax account number on your check or money order. Amended Computation (Use if estimated tax is changed after declaration has been filed.) AMOUNT 1. Amended estimated tax. (Enter here and on Line 2 of the next voucher due.)................................................................. $ .00 2. Payments made or credits applied against 2024 declaration.............................................................................. $ .00 3. Unpaid balance (Line 1 minus Line 2)................................... $ .00 4. Amount to be paid (Line 3 divided by number of remaining installments). Enter here and on Line 3 of the next voucher due........................................................................... $ .00 Page 2 2024 ESTIMATED TAX PAYMENT RECORD DATE CHECK OR MONEY ORDER NO. AMOUNT OF CREDIT APPLIED AMOUNT TOTAL AMOUNT PAID PAYMENT MADE WITH DECLARATION $ 00 $ 00 $ 00 2ND PAYMENT $ 00 $ 00 $ 00 3RD PAYMENT $ 00 $ 00 $ 00 4TH PAYMENT $ 00 $ 00 $ 00 TOTALS $ 00 $ 00 $ 00 Please cut along dashed lines below. File Vouchers in Number Sequence Order 1, 2, 3, 4. Do not submit this entire page. 2024 Form 800ES (DOC ID 800) Virginia Insurance Premiums License Tax Estimated Payment Voucher Virginia Department of Taxation P.O. Box 26179, Richmond, VA 23260-6179 (804) 404-4163 If you file electronically, do not file this voucher. 39- FEIN Due 6/15/2024 Office Use 0000000000000000 8008888 000000 02 VA Account Number VOUCHER 2 2024 1. Taxable Year NAIC/License # Company Name / / 2. Estimated tax for the year....... $ . 00 Address (Number and Street) 3. Amount of this payment............ $ City, State, and ZIP Code . 00 — Do not write below this line. — I declare that this declaration has been examined by me and to the best of my knowledge and belief, is true, correct, and complete. Signature Date 2024 Form 800ES Virginia Insurance Premiums License Tax Estimated Payment Voucher (DOC ID 800) Phone Virginia Department of Taxation P.O. Box 26179, Richmond, VA 23260-6179 (804) 404-4163 If you file electronically, do not file this voucher. VOUCHER 1 Due 4/15/2024 Office Use / / 0000000000000000 8008888 000000 01 VA Account Number 39- FEIN NAIC/License # 1. Taxable Year 2. Estimated tax for the year....... $ Company Name Address (Number and Street) 3. Amount of this payment............ $ City, State, and ZIP Code 2024 . 00 . 00 — Do not write below this line. — I declare that this declaration has been examined by me and to the best of my knowledge and belief, is true, correct, and complete. Signature Date Phone Page 3 Please cut along dashed lines below. File Vouchers in Number Sequence Order 1, 2, 3, 4. Do not submit this entire page. 2024 Form 800ES (DOC ID 800) Virginia Insurance Premiums License Tax Estimated Payment Voucher Virginia Department of Taxation P.O. Box 26179, Richmond, VA 23260-6179 (804) 404-4163 If you file electronically, do not file this voucher. 39- FEIN NAIC/License # Company Name Office Use / / 2024 1. Taxable Year 2. Estimated tax for the year....... $ Address (Number and Street) . 00 3. Amount of this payment............ $ City, State, and ZIP Code I declare that this declaration has been examined by me and to the best of my knowledge and belief, is true, correct, and complete. Signature Date 2024 Form 800ES Virginia Insurance Premiums License Tax Estimated Payment Voucher (DOC ID 800) Due 12/15/2024 0000000000000000 8008888 000000 04 VA Account Number VOUCHER 4 Phone Virginia Department of Taxation P.O. Box 26179, Richmond, VA 23260-6179 (804) 404-4163 If you file electronically, do not file this voucher. . 00 — Do not write below this line. — VOUCHER 3 Due 9/15/2024 Office Use / / 0000000000000000 8008888 000000 03 VA Account Number 39- FEIN NAIC/License # 1. Taxable Year 2. Estimated tax for the year....... $ Company Name Address (Number and Street) 3. Amount of this payment............ $ City, State, and ZIP Code 2024 . 00 . 00 — Do not write below this line. — I declare that this declaration has been examined by me and to the best of my knowledge and belief, is true, correct, and complete. Signature Date Phone Page 4
2024 Form 800ES - Insurance Premiums License Tax Estimated Tax Payment Vouchers
More about the Virginia Form 800ES Individual Income Tax TY 2024
A company is required to file form 800ES if their annual direct gross premiums license tax liability is expected to exceed $3,000 after tax credits
We last updated the Insurance Premiums License Tax Estimated Payment Vouchers in March 2024, so this is the latest version of Form 800ES, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 800ES directly from TaxFormFinder. You can print other Virginia tax forms here.
Other Virginia Individual Income Tax Forms:
TaxFormFinder has an additional 135 Virginia income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 760 | Resident Individual Income Tax Return |
| Form 760ES | VA Estimated Income Tax Payment Vouchers and Instructions for Individuals |
| Income Tax Instructions | Virginia Income Tax Instructional Booklet |
| Form VA-4 | Employee's Withholding Exemption Certificate |
| Schedule ADJ | Virginia Income Adjustments Schedule |
View all 136 Virginia Income Tax Forms
Form Sources:
Virginia usually releases forms for the current tax year between January and April. We last updated Virginia Form 800ES from the Department of Taxation in March 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Virginia Form 800ES
We have a total of three past-year versions of Form 800ES in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2024 Form 800ES
2024 Form 800ES - Insurance Premiums License Tax Estimated Tax Payment Vouchers
2023 Form 800ES
2023 Form 800ES - Insurance Premiums License Tax Estimated Tax Payment Vouchers
2022 Form 800ES
2022 Form 800ES - Insurance Premiums License Tax Estimated Tax Payment Vouchers
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