Virginia Household Employer's Annual Summary of Virginia Income Tax Withheld Instructions

Household Employer's Annual Summary of Virginia Income Tax Withheld Instructions
Form VA-6H - Household Employer’s Annual Summary of Virginia Income Tax Withheld
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 Online Services, 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. You may also use the Form R-1 to
register, however the Form R-1H is simpler to use if you are
only registering as a household employer. Both Forms R-1H
and R-1 are available on www.tax.virginia.gov.
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 Business Online Services
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 Online Services at www.tax.virginia.gov.
Questions: If you have any questions about this return,
call (804) 367-8037, or write the Virginia Department of
Taxation, P.O. Box 1115, Richmond, VA 23218-1115.
Worksheet: Complete the worksheet on the back of this form
and transfer line entries to the corresponding line numbers
on Form VA-6H. 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.

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
(DOC ID 366)
Calendar Year	

Household Employer’s Annual Summary of Virginia Income Tax Withheld

Due January 31

VA Department of Taxation
P.O. Box 27264
Richmond VA 23261-7264

For assistance, call (804) 367-8037.
FEIN

1B. First Quarter Wages

Va. Dept. of Taxation  2601189  Rev. 11/21

2B. Second Quarter Wages

0000000000000000 3668888 000000

3B. Third Quarter Wages

ACCT NO.

4B. Fourth Quarter Wages
5C. Total VA Tax Withheld

NAME

6C. Previously Submitted Payments

ADDRESS
CITY

STATE

ZIP CODE

7C. Net Amount
Due from Line 7

Refund

I declare that this return (including accompanying schedules and statements) has been examined by me and to the best
of my knowledge and belief is true, correct and complete.

Signature		

Date

8C. Total Number of Statements
Number of W-2 statements sent
with this return.

Do not write in the space to the right.

.

Line 8: Enter the total number of Form W-2 statements
(state copy) sent with this return in Column C.
Preparation of Return: Transfer the entries from the
worksheet 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.

Worksheet – Transfer these amounts to Form VA-6H
A. Quarter

B. Total Wages

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.

C. Virginia Tax
Withheld