- Paper: Letter (8.5in x 11in)
- Copies to print: 2
- Give a blank form to a new employee or to employees who have changes in their tax situation.
- The employee fills up this form and returns it to the employer.
- Employers must keep a copy for their records.
- If an employee does not complete this form, withhold Virginia income tax as if no exemptions were claimed.
- If the employer believes the employee claimed too many exemptions, mail to:
Virginia Department of Taxation
PO Box 1115
Richmond VA 23218-1115
- Employees claiming Military Spouse Exemption must also submit a copy of their current Military Spouse ID card.
- Login: https://www.ireg.tax.virginia.gov/VTOL/Login.seam
- Register: https://www.ireg.tax.virginia.gov/VTOL/SignUp.seam
- A new form must be completed if the employee's number of exemptions changes or if an employee that's previously exempt from state income tax no longer qualifies for the exemption.
- Employees are not subject to Virginia withholding tax if they meet any one of the conditions listed below:
- They had no liability for Virginia income tax last year and do not expect to have any liability this year.
- They live in Kentucky or the District of Columbia and commute on a daily basis to their place of employment in Virginia.
- They are a legal resident of Maryland, Pennsylvania, or West Virginia whose only Virginia source income is from salaries and wages and such salaries and wages are subject to income taxation by their state of domicile.
- For newly hired employees to report their withholding exemption to their employer. It is also for employees who have recently changed their tax status which will affect their withholding exemptions.
- Virginia Dept. of Taxation
- (804) 367-8037