Tax Dates to Remember

Quarterly Reports

Type

Description

File By

VA-5 Employer’s quarterly return of VA income tax withheld. End of the month following the close of the quarter if required to file quarterly. OR The 15th of the month following the close of the month if required to file on a monthly basis.
VEC Employer’s quarterly unemployment insurance liability report. End of the month following the close of the quarter.
941 Employer’s quarterly federal tax return. End of the month following the close of the quarter.

Quarterly filing deadlines don’t include individual estimated tax payments.

 

Yearly Reports

Type

Description

File By

W-2 Wage and tax statement. January 31 of the following year.
W-3 Transmittal of wage and tax statement. February 28 of the following year with W-2s attached.
1099 U.S. Information Return. January 31 of the following year.
1096 Annual summary and transmittal of U.S. information returns. February 28 of the following year with 1099s attached.
940 Employer’s annual federal unemployment (FUTA) tax return. January 31 of the following year.
VA-6 Employer’s annual/Final summary of VA income tax withheld. February 28 of the following year with W-2s attached.
BPOL Business, professional and
occupational license.
March 1 of the current year.
PPT Business return of tangible personal property and machinery and tools. May 1 of the current year.
1120 U.S. income tax return for a corporation. Two and one-half months after the close of your fiscal year.
500 Virginia corporation income tax return. Three and one-half months after the close of your fiscal year.
8109 Federal tax deposit coupon book used to make deposit of taxes due to the IRS. When the respective taxes are due.