Electronic Filing Requirements

Any business, or person filing on behalf of a business, must file the following forms and payments electronically:

Sales and Use Tax

• Form ST-9 and required schedules
• Form ST-8 and required schedules
• Form ST-7 and required schedules

Employer Withholding Tax

• Payment forms VA-5 and VA-15
• VA-6, VA-6H, and VA-16 annual reconciliation forms
• Wage Statements W-2, 1099-MISC, 1099-NEC, and 1099-R
• Payroll service providers who act on behalf of 100 or more taxpayers are required to remit Employer Withholding Taxes by ACH Credit

Corporate Income Tax

• Form 500 and all supporting schedules
• Payments 500ES, 500V, and 500C

Pass-Through Entity (PTE) Tax

• Form 502 and all supporting schedules
• Payments 502V and 502W

Elective Pass-Through Entity (PTET) Tax

• Form 502PTET and supporting schedules
• Payments PTET-PMT

Other Taxes

• Communications Tax (Form CT-75)
• Litter tax (Form 200)
• Motor Vehicle Rental Tax (Form MVR-420)
• Tobacco Products Tax (Form TT-8)
• Vending Machine Dealers’ Sales Tax (Form VM-2)

Individual and fiduciary income tax

Fiduciary and Individual filers who meet these criteria are required to file electronically:

• Any installment payment of estimated tax exceeds $1,500 or
• Any payment made for an extension of time to file exceeds $1,500 or
• The total income tax liability for the year exceeds $6,000
• See Individual Estimated Tax Payments for more information

Electronic filing requirements for individual and fiduciary tax preparers

• Fiduciary Income Tax: Tax preparers are required to file fiduciary income tax returns electronically, but there is no requirement to make payments electronically.
  
• Individual Income Tax: Paid tax preparers who prepare, or employ people to prepare, 50 or more individual income tax returns a year are required to file electronically. If they prepare 50 or more returns in a taxable year, then for each year after, they must file all individual income tax returns electronically.

Filing options

• eForms
• Business Online Services Account
• Web Upload

You can submit all return and payment information using one of these free filing options, or separately by making ACH credit payments. For details on initiating ACH credit, see our Electronic Payment Guide. All systems are safe, secure, and available 24/7.

You can also use approved commercial tax preparation software for the following:

• Corporation income tax
• Pass-through entity returns
• Elective pass-through entity tax
• Fiduciary income tax

What if electronic filing causes undue hardship?

You may request a temporary waiver by submitting an Electronic Filing Waiver Request, citing your specific hardship. All waivers are temporary and must be renewed annually.

Waivers:

• Fiduciary income tax
• Litter tax
• Sales tax
• Employer withholding
• Corporation income tax
• Pass-through entity income tax (No waivers available for Elective Pass-Through Entity Tax)
• Paid tax preparers
• Other taxes (Communications, Motor Vehicle Rental, Tobacco Products, and Vending Machine Dealers)

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