Organizations that withheld Virginia income taxes in 2018 have until Jan. 31, 2019, to submit annual wage and withholding information. If federal law requires an employer to withhold tax from any payment, the Virginia Department of Taxation (TAX) also requires Virginia withholding. Employers required to file withholding returns must register for withholding tax, file income tax withholding returns, and pay the income tax to TAX. Employers must file withholding returns whether or not there is withholding tax owed. The Commonwealth deems the amounts withheld as payment in trust for the employees' tax liabilities. Read more at the TAX website.